WAHYONO, FERDINANDA RAMA ADITYA (2022) Tinjauan Kontribusi dan Efektivitas Pemungutan Pajak Sarang Burung Walet Terhadap Pendapatan Asli Daerah di Kabupaten Purworejo. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Peran Pemerintah Daerah dewasa ini menjadi penting guna memaksimalkan Pendapatan Daerah. Hal ini ditandai dengan disahkannya Undang-Undang Nomor 23 Tahun 2014 tentang Pemerintahan Daerah. Berbicara mengenai pendapatan daerah, tak lepas dari pos-pos penting dengan salah satunya merupakan pos Pendapatan Asli Daerah (PAD) yang di dalamnya terdapat pos pendapatan paling vital untuk daerah yaitu pos Pajak Daerah. Pajak Sarang Burung Walet adalah salah satunya. Habitat burung walet yang terdiri dari habitat mikro dan habitat makro, merupakan faktor terpenting keberadaan sarang burung walet di suatu daerah. Kabupaten Purworejo merupakan kabupaten yang memiliki kondisi geografis yang sesuai dengan habitat mikro dan makro burung walet. Tujuan penulisan karya tulis tugas akhir ini adalah meninjau terkait kontribusi pajak sarang burung walet terhadap PAD dan efektivitas pemungutan pajak sarang burung walet di Kabupaten Purworejo beserta kendala dan solusi Pemerintah Daerah Kabupaten Purworejo terkait hal tersebut. Metode Pengumpulan data yang digunakan adalah metode studi lapangan dan studi kepustakaan. Data-data primer diperoleh dari wawancara dengan Kepala Bidang Pajak Daerah Badan Pengelolaan Keuangan dan Pendapatan Asli Daerah (BPKPAD) Kabupaten Purworejo, Kepala Subbidang Pengendalian dan Penagihan BPKPAD Kabupaten Purworejo, serta pengusaha sarang burung walet di Kabupaten Purworejo. Data-data sekunder diperoleh dari jurnal penelitian, buku, dan literatur lain yang berkaitan dengan pajak sarang burung walet. Hasil penelitian menunjukkan bahwa kontribusi pajak sarang burung walet terhadap PAD Kabupaten Purworejo berada pada kriteria sangat kurang. Sedangkan, efektivitas pemungutan pajak sarang burung walet di Kabupaten Purworejo berada pada kriteria sangat efektif. Di samping itu, kendala-kendala yang dialami oleh Pemerintah Kabupaten Purworejo dalam proses pemungutan pajak sarang burung walet ini telah coba dicari solusinya dengan langkah-langkah konkret yang akan dan telah dilakukan./ The role of the Regional Government today is important in order to maximize Regional Revenue. This is marked by the ratification of Law Number 23 of 2014 concerning Regional Government. Talking about regional income, it cannot be separated from important posts, one of which is the Regional Original Income (PAD) post in which there are the most important income posts for the region, namely the Regional Tax post. Swallow's Nest Tax is one of them. Swallow's habitat, which consists of micro-habitat and macro-habitat, is the most important factor in the existence of a swallow's nest in an area. Purworejo Regency is a district that has geographical conditions that are suitable for the micro and macro habitats of swallows. The purpose of writing this paper is related to the swallow's nest tax on PAD and the collection of the swallow's nest tax in Purworejo Regency along with the obstacles and solutions of the Purworejo Regency Government regarding this matter. Data collection methods used are field studies and literature studies. Primary data were obtained from interviews with the Regional Tax Division of the Financial Management and Regional Original Revenues (BPKPAD) of Purworejo Regency, the Head of the Control and Billing Subdivision of BPKPAD Purworejo Regency, as well as swallow nest entrepreneurs in Purworejo Regency. Secondary data were obtained from research journals, books, and other literature related to swallow nest tax. The results showed that the contribution of the swallow's nest tax to PAD in Purworejo Regency was in very poor criteria. Meanwhile, the collection of swallow nest tax in Purworejo Regency is very effective. In addition, the problems experienced by the Government of Purworejo Regency in collecting the swallow's nest tax have been resolved with concrete steps that will be and have been carried out.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Kontribusi, Efektivitas, Pajak Daerah, Pajak Sarang Burung Walet, Pendapatan Asli Daerah, Contribution, Effectiveness, Local Tax, Swallow's Nest Tax, Local Revenue. |
| 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: | 10 Apr 2023 03:00 |
| Last Modified: | 10 Apr 2023 03:00 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1295 |
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