VARIANDHIKA HP, AKBAR (2022) Tinjauan Pelaksanaan Kebijakan Earmarking Tax Penerangan Jalan Terhadap Penerangan Jalan Umum (PJU) Kota Metro. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Karya Tulis Tugas Akhir ini membahas tentang tinjauan pelaksanaan kebijakan earmarking tax Pajak Penerangan Jalan terhadap Penerangan Jalan Umum (PJU) Kota Metro. Penelitian ini bertujuan untuk menganalisis kontribusi dan alokasi Pajak Penerangan Jalan (PPJ) untuk keperluan Penerangan Jalan Umum, serta teknis pelaksanaan dan efektivitas earmarking tax terhadap Penerangan Jalan Umum di Kota Metro ditinjau dari target dan realisasi penerimaan Pajak Penerangan Jalan tahun 2017-2021. Penelitian ini dilaksanakan dengan menggunakan metode kualitatif. Hasil dari penelitian ini menunjukkan bahwa PPJ merupakan penyumbang terbesar dari total penerimaan pajak daerah kota metro dengan rataan 46,9% setiap tahunnya. Tidak ada besaran pasti atas earmarking tax PPJ, tergantung pada kebutuhan yang telah diajukan oleh Dinas Perumahan dan Kawasan Permukiman (DPKP) Kota Metro yang mana telah dialihtugaskan kepada Dinas Perhubungan pada tahun 2022. Kebijakan yang diterapkan oleh pemerintah Kota Metro dikatakan cukup efektif dikarenakan terpenuhinya kebutuhan atas Penerangan Jalan Umum setiap tahunnya. BPPRD Kota Metro berupaya melakukan optimalisasi penerimaan PPJ dengan merubah metode penghitungan meteran pascabayar menjadi prabayar sesuai dengan instruksi yang diterbitkan walikota Kota Metro./ This Final Project discusses the review of the implementation of the earmarking tax Street Lighting Tax on Metro City Public Street Lighting (PJU). This study aims to analyze the contribution and allocation of the Street Lighting Tax (PPJ) for the purposes of Public Street Lighting, as well as the technical implementation and effectiveness of the earmarking tax on Public Street Lighting in Metro City in terms of the target and realization of Road Lighting Tax revenue for 2017-2021. This research was conducted using qualitative methods. The results of this study indicate that PPJ is the largest contributor to the total regional tax revenue of the metro city with an average of 46.9% annually. There is no definite amount for the earmarking tax , depending on the needs that have been submitted by the Metro City Housing and Settlement Area (DPKP) which has been transferred to the Transportation Office in 2022. The policies implemented by the Metro City government are said to be quite effective due to the fulfillment of needs on Public Street Lighting every year. Metro City BPPRD seeks to optimize PPJ revenue by changing the method of calculating postpaid meters to prepaid in accordance with instructions issued by the Metro City mayor.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Street Lighting Tax, Public Street Lighting, Earmarking Tax, BPPRD Metro, Pajak Penerangan Jalan, Penerangan Jalan Umum, Earmarking Tax, BPPRD Kota Metro |
| 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: | 12 Jun 2023 01:07 |
| Last Modified: | 12 Jun 2023 01:07 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1549 |
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