NURWICAKSONO, MUHAMMAD TIRTA (2022) Tinjauan Atas Mekanisme, Efektivitas, dan Strategi Dalam Mengoptimalkan Penerimaan PBB-P2 di Kabupaten Klaten Pada Masa Pandemi Covid-19. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Otonomi Daerah memberikan kewenangan kepada Pemerintah Daerah untuk mengelola daerahnya sendiri seperti pengelolaan keuangan daerah. Salah satu pengelolaan keuangan daerah yang dilakukan Kabupaten Klaten yaitu pemungutan pajak daerah. Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) merupakan salah satu pajak daerah yang dipungut oleh Pemerintah Daerah Kabupaten Klaten. Adanya Pandemi Covid-19 saat ini menimbulkan hambatan dalam melaksanakan pemungutan PBB-P2 di Kabupaten Klaten. Untuk mengetahui tindakan yang tepat, efektif, dan efisien maka penelitian ini membahas mengenai keefektifan mekanisme pemungutan PBB-P2 di Kabupaten Klaten pada saat pandemi Covid-19. Selain itu, juga terkait efektivitas penerimaan dan kontribusi PBB-P2 untuk meningkatkan Pendapatan Asli Daerah di Kabupaten Klaten serta strategi-strategi dalam mengoptimalkan pemungutan PBB-P2. Untuk mengetahui hal-hal tersebut maka dilakukan wawancara dengan petugas pemungut pajak daerah dan juga menganalisis data-data terkait penerimaan daerah di Kabupaten Klaten. Berdasarkan penelitian yang telah dilakukan dapat diketahui dengan strategi-strategi seperti pemberian insentif, intensifikasi, dan sinergi yang baik dengan pemerintah di bawahnya mekanisme pemungutan PBB-P2 di Kabupaten Klaten pada masa pandemi Covid-19 telah efektif dan memberikan kontribusi yang besar terhadap Pendapatan Asli Daerah. / Regional Autonomy gives authority to Regional Governments to manage their own regions such as regional financial management. One of the regional financial management carried out by Klaten Regency is local tax collection. The Rural and Urban Land and Building Tax (PBB-P2) is one of the local taxes collected by the Klaten Regency Government. The current Covid-19 pandemic poses obstacles in carrying out PBB-P2 collection in Klaten Regency. To find out appropriate, effective, and efficient actions, this study discusses the effectiveness of the PBB-P2 collection mechanism in Klaten Regency during the Covid-19 pandemic. In addition, it is also related to the effectiveness of PBB-P2 revenues and contributions to increase Locally-generated Revenue in Klaten Regency as well as strategies in optimizing PBB-P2 collection. To find out these things, interviews were carried out with local tax collectors and also analyzed data related to regional revenues in Klaten Regency. Based on the research that has been done, it can be seen that strategies such as providing incentives, intensification, and good synergy with the government under the PBB-P2 collection mechanism in Klaten Regency during the Covid-19 pandemic have been effective and contributed greatly to Locallygenerated Revenue.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | mechanism, effectiveness, contribution, local tax, PBB-P2, mekanisme, efektivitas, kontribusi, pajak daerah, PBB-P2 |
| Subjects: | 300 – Social sciences > 330-339 Economics > 336 Public Finance > 336.2 Taxes dan Taxation PKN STAN Subject Area > Pajak Daerah dan Retribusi Daerah |
| Divisions: | 61403 Diploma III Pajak |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 11 Apr 2023 07:07 |
| Last Modified: | 11 Apr 2023 07:07 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1335 |
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