MAHARDHIKA, AFFAN FAHREZA (2022) Analisis Pengaruh Kewenangan Pemberian Izin Usaha Pertambangan terhadap Pemungutan Pajak Mineral Bukan Logam dan Batuan di Kabupaten Mojokerto. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Banyaknya galian C illegal menjadi permasalahan yang dihadapi Pemerintah Kabupaten Mojokerto baik dalam menjaga kelestarian lingkungannya maupun dalam lingkup pemungutan pajak mineral bukan logam dan batuan (PMBLB). Pemerintah Daerah tidak lagi memiliki otoritas dalam Penegakan hukum maupun pemungutan pajak karena berdasarkan Undang-Undang Nomor 23 Tahun 2014 tentang Pemerintahan Daerah dan Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah terdapat perbedaan subjek yang berwenang dalam pemberian izin usaha pertambangan (IUP) dengan kewenangan pemajakan. Berdasarkan hal tersebut, dilakukan penelitian dengan tujuan mengetahui pengaruh, permasalahan, dan upaya yang dilakukan Pemerintah Kabupaten Mojokerto dalam menghadapi perbedaan pemberian kewenangan pemberian IUP dengan proses pemungutan PMBLB. Penelitian ini menggunakan metode kualitatif dengan pengumpulan data melalui studi literatur dan wawancara. Hasil dari penelitian menunjukkan bahwa Pemerintah Daerah tidak dapat melangkah untuk memungut pajak dari galian yang ilegal karena akan menimbulkan persepsi melegalkan galian ilegal tersebut. Efektivitas pemungutan PMBLB tahun 2018, 2020, dan 2021 tergolong sangat efektif dengan angka 109%, 104%, dan 117%. Selain itu, kontribusi PMBLB tahun 2018, 2020, dan 2021 menurun dari angka 11,33%, 8,02%, dan 7,02%. Langkah yang dilakukan Pemerintah Kabupaten Mojokerto adalah melakukan Tindakan Penegakan hukum melalui Satpol PP dalam hal pelanggaran Peraturan Daerah, serta melakukan MoU bersama aparat penegak hukum./ The large number of illegal C excavations is a problem faced by the Mojokerto Regency Government both in maintaining environmental sustainability and in the scope of collecting taxes on non-metallic minerals and rocks (PMBLB). Local Governments no longer have authority in law enforcement and tax collection because based on Law Number 23 of 2014 concerning Regional Government and Law Number 28 of 2009 concerning Regional Taxes and Regional Levies there are differences in the subject of authority in granting mining business licenses (IUP) with taxation authority. Based on this, research was carried out with the aim of knowing the influence, problems, and efforts made by the Mojokerto Regency Government in dealing with differences in the grant of authority granting IUP with the pmblb collection process. This research uses qualitative methods with data collection through literature studies and interviews. The results of the study show that local governments cannot step up to collect taxes from illegal excavations because it will give rise to the perception of legalizing these illegal excavations. The effectiveness of PMBLB in 2018, 2020, and 2021 is classified as very effective with figures of 109%, 104%, and 117%. In addition, the contribution of PMBLB in 2018, 2020, and 2021 decreased from 11.33%, 8.02%, and 7.02%. The steps taken by the Mojokerto Regency Government are to carry out law enforcement actions through Satpol PP in terms of violations of Regional Regulations, as well as conducting a joint MoU law enforcement officers.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Illegal Excavation C, Mining Business License, Tax Collection of Nonmetallic Minerals and Rocks, Effectiveness, Contribution, Galian C Ilegal, Izin Usaha Pertambangan, Pemungutan Pajak Mineral Bukan Logam dan Batuan, Efektivitas, Kontribusi. |
| 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 May 2023 01:43 |
| Last Modified: | 10 May 2023 01:43 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1435 |
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