RIAMBODO, FAIRUZ NABILAH AL (2022) Tinjauan Strategi Kebijakan Pemerintah Kota Palembang untuk Mengatasi Defisit Pendapatan Pajak Daerah di Masa Pandemi Covid-19. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Pemerintah Kota Palembang mengalami defisit berturut-turut di masa pandemi Covid-19 dikarenakan minimnya capaian Pendapatan Asli Daerah (PAD) dari sektor pajak daerah. Salah satu faktornya ialah adanya kebijakan Pemberlakuan Pembatasan Kegiatan Masyarakat (PPKM) di Kota Palembang. Penelitian ini bertujuan untuk mengidentifikasi strategi kebijakan Pemerintah Kota Palembang dalam mengatasi defisit pendapatan pajak daerah serta mengetahui upaya Badan Pengelolaan Pajak Daerah (BPPD) Kota Palembang di masa pandemi Covid-19. Metode penelitian yang digunakan adalah metode kualitatif yang diperoleh melalui penelitian kepustakaan dengan teknik dokumentasi dan penelitian lapangan melalui wawancara dengan narasumber. Hasil penelitian ini menunjukkan bahwa strategi Pemerintah Kota Palembang dalam menekan defisit adalah dengan merevisi target penerimaan pajak daerah dan penyesuaian pada rencana strategis (Renstra) periode 2018-2023 dengan mempertimbangkan hasil analisis SWOT. Selain itu, Pemkot Palembang juga mengeluarkan beberapa kebijakan terkait insentif dan stimulus serta menjalin kerja sama dengan berbagai pihak. Sementara itu, BPPD Kota Palembang telah melakukan beberapa upaya terhadap jenis pajak yang tidak mencapai target. Saat ini, upaya BPPD berfokus pada peningkatan pengawasan kepatuhan wajib pajak daerah serta sosialisasi. Berdasarkan analisis data yang dilakukan, dapat diperoleh kesimpulan bahwa strategi dan arah kebijakan Pemerintah Kota Palembang di masa pandemi Covid-19 secara umum sesuai dengan langkah dan program yang sebagaimana telah direvisi terakhir dan tertuang dalam Renstra BPPD periode 2018-2023 serta upaya yang dilakukan BPPD sudah lebih baik dengan adanya peningkatan penerimaan pajak daerah tahun 2021./ The Palembang City Government experienced consecutive deficits during the Covid-19 pandemic due to the lack of achievement of Local Own-source Revenue (PAD) from the local tax sector. One of the factors is the policy of the Implementation of Community Activity Restrictions (PPKM) in the city of Palembang. This study aims to identify the Palembang City Government's policy strategy in overcoming the local tax revenue deficit and to find out the efforts of the Palembang City Local Tax Management Agency (BPPD) during the Covid-19 pandemic. The research method used is a qualitative method obtained through library research with documentation techniques and field research through interviews with resource persons. The results of this study indicate that the strategy of the Palembang City Government in reducing the deficit is to revise the local tax revenue target and adjust the strategic plan (Renstra) for the 2018-2023 period by considering the results of the SWOT analysis. In addition, the Palembang City Government also issued several policies related to incentives and stimulus as well as establishing cooperation with various parties. Meanwhile, BPPD Palembang City has made several efforts to the types of taxes that do not reach the target. Currently, BPPD's efforts are focused on increasing local taxpayer compliance monitoring and socialization. Based on the data analysis carried out, it can be concluded that the strategy and policy direction of the Palembang City Government during the Covid-19 pandemic is generally following the steps and programs that have been recently revised and contained in the BPPD Strategic Plan for the 2018-2023 period and the efforts made by BPPD have been better with an increase in local tax revenues in 2021.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Strategi, Defisit, Pajak Daerah, BPPD, Pandemi Covid-19, Strategy, Deficit, Local Tax, BPPD, Covid-19 Pandemic |
| 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 03:40 |
| Last Modified: | 10 Apr 2023 03:40 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1300 |
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