WAHYUNI, NOVA IRA (2022) Tinjauan Implementasi Kebijakan Pemungutan Pajak Reklame terhadap Pendapatan Asli Daerah Kota Bogor. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Pajak Reklame merupakan salah satu jenis pajak yang dianggap potensial akan kontribusinya terhadap Pendapatan Asli Daerah. Diperlukan implementasi kebijakan yang baik demi meningkatkan kemandirian daerah dalam rangka mewujudkan otonomi dan desentralisasi fiskal. Tujuan penelitian adalah mengidentifikasi implementasi kebijakan pemungutan Pajak Reklame di kota Bogor, mengidentifikasi hambatan yang dihadapi oleh pemerintah daerah dalam mengimplementasikan kebijakan pemungutan Pajak Reklame di kota Bogor, dan mengidentifikasi strategi yang mungkin dilakukan oleh pemerintah daerah dalam memaksimalkan potensi penerimaan Pajak Reklame di kota Bogor. Data yang digunakan diperoleh melalui rangkaian studi lapangan dan studi kepustakaan yang dianalisis secara deskriftif kuantitatif. Berdasarkan hasil pembahasan, implementasi kebijakan pemungutan Pajak Reklame di kota Bogor dilakukan sesuai ketentuan yang berlaku yaitu Peraturan Daerah kota Bogor Nomor 4 Tahun 2011 tentang Pajak Reklame. Berdasarkan tabel perbandingan realisasi PAD (Pendapatan Asli Daerah) dengan realisasi Pajak Reklame di kota Bogor tahun 2017-2021, kontribusi Pajak Reklame terhadap PAD kota Bogor bersifat fluktuatif dari tahun ke tahun. Jumlah kontribusi terbesar terjadi pada tahun 2018 sebesar 1,2% dengan realisasi Pajak Reklame senilai Rp 10,93 miliar. Sedangkan, jumlah kontribusi terendah terjadi pada tahun 2020 yang memiliki persentase sebesar 0,04% dengan nilai realisasi sebesar Rp 4,46 miliar. Hambatan yang dihadapi yaitu minimnya kesadaran masyarakat akan kewajiban melaporkan dan membayar Pajak Reklame, keterbatasan kemampuan dan pengetahuan teknis petugas pajak, dan manajemen data wajib pajak yang kurang baik. Rancangan strategi adalah 1) meningkatkan pengawasan penyelenggaraan pemungutan Pajak Reklame 2) meningkatkan kualitas dan kemampuan teknis pegawai 3) membangun sistem data wajib pajak yang valid dan akurat 4) memberikan sanksi kepada wajib pajak yang tidak patuh 5) meningkatkan sosialisasi dan penyuluhan secara berkesinambungan untuk meningkatkan kesadaran masyarakat akan kewajiban Pajak Reklame 6) melakukan penataan birokrasi dan manajemen penyelenggaraan Pajak Reklame yang efektif dan efisien./ Advertising Tax is one type of tax that is considered potential for its contribution to Regional Original Income. Good policy implementation is needed to increase regional independence in order to realize fiscal autonomy and decentralization. The aims of the study were to identify the implementation of the billboard tax collection policy in the city of Bogor, to identify the obstacles faced by the local government in implementing the billing tax collection policy in the city of Bogor, and to identify the strategies that might be carried out by the local government in maximizing potential revenue of the advertising tax in the city of Bogor. The data used was obtained through a series of field studies and literature studies which were analyzed descriptive quantitative. Based on the results of the discussion, the implementation of the advertisement tax collection policy in the city of Bogor is carried out in accordance with the applicable provisions, namely the Bogor City Regional Regulation Number 4 of 2011 concerning Advertising Tax. Based on the table compared the realization of ROI (Regional Original Income) with the realization of the Advertising Tax in the city of Bogor in 2017-2021, the contribution of the Advertising Tax to the ROIof the city of Bogor fluctuates from year to year. The largest contribution occurred in 2018 of 1.2% with the realization of the Advertising Tax of IDR 10.93 billion. Meanwhile, the lowest contribution occurred in 2020 which had a percentage of 0.04% with a realized value of Rp 4.46 billion. The obstacles faced are the lack of public awareness of the obligation to report and pay Advertising Tax, limited ability and technical knowledge of tax officers, and poor taxpayers data management. The strategic design is 1) increasing the supervision of the implementation of billing tax collection 2) improving the quality and technical capabilities of employees 3) building a valid and accurate taxpayer data system 4) providing sanctions to non-compliant taxpayers 5) increasing socialization and counseling on an ongoing basis to improve public awareness of the obligation of Advertising Tax 6) organizing the bureaucracy and management of the implementation of the Advertising Tax which is effective and efficient.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Pendapatan Asli Daerah, Pajak Reklame, Pendapatan Asli Daerah, Strategi, Hambatan, Local Revenue, Advertising Tax, Local Original Revenue, Strategy, Barriers. |
| 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 07:50 |
| Last Modified: | 28 Mar 2023 07:50 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1239 |
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