Zhahran, Amal (2022) Dampak Pandemi Covid-19 Pada Kepatuhan dan Penerimaan Pajak Kendaraan Bermotor di DKI Jakarta. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Pandemi Covid-19 yang terjadi di dunia sejak bulan Maret 2020 menjadi masalah serius yang dihadapi oleh dunia Internasional termasuk Indonesia. Penerimaan negara turut terpengaruh akibat adanya pandemi tersebut termasuk penerimaan setiap daerahnya. Penelitian ini bertujuan untuk mencari tau dampak dari pandemi terhadap pajak daerah di DKI Jakarta terutama pajak kendaraan bermotor. Metode penelitian yang digunakan oleh penulis adalah metode penelitian kepustakaan. Metode kepustakaan bertujuan untuk mengumpulkan data dan informasi melalui bantuan bermacam-macam material yang sudah tersedia seperti buku, dokumen, catatan, peraturan, dan lain-lain. Penulisan karya tulis ini bersifat kualitatif dengan mengandalkan analisa deskriptif terhadap data-data dan fenomena yang sudah dikumpulkan. Dari dampak-dampak pandemi covid-19 yang terjadi, pemerintah mengeluarkan beberapa kebijakan di tahun 2021 untuk mengembalikan penerimaan pajak yang turun di tahun 2020. Adanya beberapa kebijakan seperti relaksasi atas PPnBM oleh pemerintah pusat dan adanya kebijakan penghapusan sanksi pajak kendaraan bermotor di wilayah DKI Jakarta terbukti cukup ampuh untuk mengembalikan penerimaan pajak kendaraan bermotor terutama di wilayah DKI Jakarta. Hal ini ditunjukkan oleh penerimaan pajak kendaraan bermotor yang meningkat dibandingkan tahun 2020.Hasil penelitian menunjukkan bahwa kebijakan yang diambil oleh pemerintah pusat dan pemerintah provinsi DKI Jakarta karena adanya pandemi covid-19 justru membuat penerimaan pajak kendaraan bermotor di wilayah DKI Jakarta meningkat. Oleh sebab itu dampak dari pandemi covid-19 di sektor perpajakan daerah khususnya pajak kendaraan bermotor justru menunjukkan hal yang baik walaupun sektor lain terkena dampak negatif dari pandemi tersebut./ The Covid-19 pandemic that has occurred in the world since March 2020 has become a serious problem faced by the international community, including Indonesia. State revenue is also affected due to the pandemic, including the acceptance of each region. This study aims to find out the impact of the pandemic on local taxes in DKI Jakarta, especially motor vehicle taxes. The research method used by the author is a library research method. The library method aims to collect data and information through the help of various readily available materials such as books, documents, records, regulations, and others. The writing of this paper is qualitative in nature by relying on descriptive analysis of the data and phenomena that have been collected. From the impacts of the covid-19 pandemic that occurred, the government issued several policies in 2021 to restore tax revenues that fell in 2020. There are several policies such as relaxation of PPnBM by the central government and the policy of eliminating motor vehicle tax sanctions in the DKI Jakarta area. proven to be effective enough to return motor vehicle tax revenues, especially in the DKI Jakarta area. This is indicated by the increase in motor vehicle tax revenues compared to 2020. The results show that the policies taken by the central government and the provincial government of DKI Jakarta due to the COVID-19 pandemic actually made motor vehicle tax revenues in the DKI Jakarta area increase. Therefore, the impact of the COVID-19 pandemic in the regional taxation sector, especially the motor vehicle tax, actually shows good things even though other sectors have been negatively affected by the pandemic.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Regional Taxes, Motor Vehicle Taxes, Covid-19 Pandemic, Pajak Daerah, Pajak Kendaraan Bermotor, Pandemi Covid-19 |
| 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: | 08 Jun 2023 03:45 |
| Last Modified: | 08 Jun 2023 03:45 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1540 |
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