Susanto, Tri Aji (2022) Tinjauan Pelaksanaan Penghapusan Sanksi Denda Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan Tahun 2021 di Kabupaten Purworejo. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Kebijakan penghapusan sanksi denda PBB-P2 di Kabupaten Purworejo tahun 2021 berdasarkan pada Keputusan Bupati Purworejo. Dalam mencapai tujuan suatu kebijakan diperlukan pelaksanaan yang baik dan sesuai dengan aturan yang ada. Pelaksanaan suatu kebijakan tentu saja dapat menimbulkan kelebihan dan kekurangan. Tujuan penulisan karya tulis tugas akhir ini adalah untuk mengetahui pelaksanaan atas kebijakan penghapusan sanksi denda PBB-P2 di Kabupaten Purworejo tahun 2021 serta dampak atas pelaksanaan kebijakan tersebut. Metode pengumpulan data yang digunakan adalah metode studi kepustakaan dan penelitian lapangan. Data-data primer diperoleh dari hasil wawancara dengan pegawai BPKPAD Kabupaten Purworejo. Hasil penelitian menunjukan bahwa pelaksanaan kebijakan penghapusan sanksi denda PBB-P2 sudah berjalan baik, diawali dengan sosialisasi oleh BPKPAD Kabupaten Purworejo agar informasi mengenai kebijakan penghapusan sanksi denda PBB-P2 diketahui masyarakat banyak khususnya wajib pajak yang masih memiliki utang pajak dan bagi wajib pajak yang ingin melunasi utang pajaknya dapat membayar pada periode Juli sampai Desember 2021 untuk memanfatkan penghapusan sanksi denda ini. Adanya kebijakan penghapusan sanksi denda ini berdampak optimal terhadap tercapainya target penerimaan PBB-P2 Kabupaten Purworejo tahun 2021 meskipun dalam pelaksanaannya di lapangan belum optimal karena masih banyak wajib pajak yang belum melunasi utang pajaknya. Kelebihan dari adanya kebijakan penghapusan sanksi denda ini antara lain beban pajak wajib pajak menjadi lebih ringan; peningkatan penerimaan PBB-P2 tahun 2021; dan peningkatan kesadaran wajib pajak sedangkan kekurangan dari kebijakan ini yaitu sosialisasi kepada wajib pajak yang belum optimal./ The policy for the elimination of PBB-P2 fines in Purworejo Regency in 2021 is based on the Decree of the Regent of Purworejo. In achieving the objectives of a policy, good implementation is needed and in accordance with existing rules. The implementation of a policy can of course lead to advantages and disadvantages. The purpose of writing this thesis is to find out the implementation of the policy to abolish the sanctions of PBB-P2 fines in Purworejo Regency in 2021 and the impact on the implementation of the policy. The data collection method used is the method of library research and field research. Primary data were obtained from interviews with BPKPAD employees in Purworejo Regency. The results showed that the implementation of the policy for the abolition of PBB-P2 fines had been going well, starting with socialization by BPKPAD Purworejo Regency so that information on the policy of eliminating sanctions for PBB-P2 fines was known to the public, especially taxpayers who still had tax debts and for taxpayers who wanted to pay taxes. paying off their tax debts can pay in the period July to December 2021 to take advantage of the abolition of this fine. The existence of this policy of eliminating fines has an optimal impact on the achievement of the PBB-P2 revenue target for Purworejo Regency in 2021, although its implementation in the field is not optimal because there are still many taxpayers who have not paid off their tax debts. The advantages of this policy to abolish fines are, among others, that the taxpayer's tax burden is lighter; increase in PBB-P2 revenue in 2021; and increasing awareness of taxpayers, while the drawback of this policy is that socialization to taxpayers has not been optimal.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Penghapusan sanksi, Utang pajak, Denda PBB-P2, Dampak, Elimination of sanctions, tax debt, PBB-P2 fines, Impact |
| Subjects: | 300 – Social sciences > 330-339 Economics > 336 Public Finance > 336.598 Public Finance of Indonesia PKN STAN Subject Area > Pajak Daerah dan Retribusi Daerah |
| Divisions: | 61403 Diploma III Pajak |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 28 Mar 2023 06:58 |
| Last Modified: | 28 Mar 2023 06:58 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1229 |
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