SUSANTO, MELSA ADELIA CAHAYANI (2022) Tinjauan Efektivitas Pemungutan Pajak Reklame terhadap Pendapatan Asli Daerah di Wilayah Kabupaten Pati. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Indonesia dikenal dunia sebagai negara kepulauan dengan populasi majemuk. Pemerintah Pusat tidak mampu mengatur semua urusan tiap daerah. Maka dibentuklah otonomi daerah, di mana kepala daerah berwenang mengatur pajak daerah. Pajak daerah yang penghitungannya dinilai rumit dan kurangnya pengawasan di lapangan yaitu pajak reklame. Tujuan penulisan karya tulis tugas akhir ini adalah untuk mengidentifikasi faktor-faktor pengaruh efektivitas pemungutan Pajak Reklame di wilayah Kabupaten Pati. Metode pengumpulan data yang digunakan adalah metode kualitatif berupa metode penelitian kepustakaan dan metode penelitian lapangan. Data-data sekunder diperoleh dari jurnal penelitian, buku, literatur lain yang berkaitan dengan pajak daerah, melakukan wawancara dengan narasumber yang berwenang, dan memanfaatkan kumpulan data yang diperoleh di BPKAD Kabupaten Pati. Hasil penelitian menunjukkan bahwa jumlah Wajib Pajak Reklame di BPKAD Kabupaten Pati per tanggal 31 Desember Tahun 2021 yaitu sebanyak 1.943 wajib pajak. Data menunjukkan bahwa kontribusi pajak daerah terhadap Pendapatan Asli Daerah (PAD) terus meningkat setiap tahunnya, meskipun pada tahun 2020 mengalami pandemi yang menyebabkan berkurangnya setoran pajak daerah. Efektivitas pemungutan Pajak Reklame menunjukkan bahwa penerimaan Pajak Reklame dapat dikategorikan “Sangat Efektif” berdasarkan kriteria kinerja keuangan yang digunakan. Kesimpulan menunjukkan bahwa edukasi perpajakan masih belum merata sehingga wajib pajak belum memahami dengan baik kewajiban perpajakannya. Maka dari itu, dibutuhkan kegiatan sosialisasi kepada masyarakat di daerah terpencil terkait pendaftaran objek dan pemungutan pajak reklame, melakukan kerja sama dengan petugas kecamatan setempat, dan pemerintah daerah mengadakan pendidikan dan pelatihan di bidang perpajakan daerah./ Indonesia is known to the world as an archipelagic country with a compound population. The Central Government is incapable of regulating all the affairs of each region. Thus, regional autonomy was formed, where the regional head was authorized to regulate regional taxes. Local taxes whose calculations are considered complicated and lack of supervision in the field are billboard taxes. The purpose of writing this final project paper is to identify the factors affecting the effectiveness of collecting Billboard Tax in the Pati Regency area. The data collection method used is a qualitative method in the form of literature research methods and field research methods. Secondary data were obtained from research journals, books, other literature related to local taxes, conducting interviews with authorized sources, and utilizing data sets obtained at BPKAD Pati Regency. The results showed that the number of Billboard Taxpayers in BPKAD Pati Regency as of December 31, 2021, was 1,943 taxpayers. Data shows that the contribution of local taxes to Regional Original Income (ROI) continues to increase every year, even though in 2020 it experienced a pandemic that caused a reduction in local tax deposits. The effectiveness of collecting Advertising Tax shows that advertising tax revenue can be categorized as ""Very Effective"" based on the financial performance criteria used. The conclusion shows that tax education is still uneven so that taxpayers do not understand their tax obligations well. Therefore, socialization activities are needed to the community in remote areas related to object registration and collection of advertising taxes, cooperating with local sub-district officials, and local governments to hold education and training in the field of regional taxation.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Billboard Tax, Local Tax, Local Original Income, Pajak Reklame, Pajak Daerah, Pendapatan Asli Daerah |
| 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 08:17 |
| Last Modified: | 08 Jun 2023 08:17 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1544 |
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