MELINA, ADISTYA ANGGITA (2022) Tinjauan Dampak Pandemi Covid-19 terhadap Pajak Restoran di Kabupaten Pati Periode 2020-2021. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Corona Virus Disease 2019 atau biasa disebut dengan Covid-19 berasal dari Wuhan, China. Virus tersebut menyerang ke berbagai negara, salah satunya Indonesia. Covid-19 sangat berbahaya bagi kesehatan, bahkan virus tersebut dapat mematikan. Pandemi Covid-19 bermula pada tahun 2019 dan hingga saat ini pada tahun 2022 dikatakan bahwa virus tersebut belum hilang, meskipun saat ini kasusnya sudah mulai menurun. Pandemi ini menyerang berbagai sektor di kehidupan, salah satunya adalah Pajak Restoran. Adanya pembatasan kegiatan menyebabkan kegiatan yang terjadi di restoran mengalami penurunan. Tujuan dari penulisan ini adalah untuk mengetahui dampak pandemi Covid-19 di Kabupaten Pati yang dilihat dari sisi pelaksanaan pemungutan Pajak Restoran, tingkat efektivitas penerimaan Pajak Restoran, tingkat kepatuhan Wajib Pajak Restoran, dan kendala pemungutan serta upaya Pemerintah Daerah Kabupaten Pati untuk meningkatkan penerimaan Pajak Restoran di masa pandemi. Metode pengumpulan data yang digunakan dalam penulisan ini antara lain wawancara dengan pihak terkait yaitu BPKAD Kabupaten Pati, dokumentasi yang diperoleh dari data BPKAD Kabupaten Pati, dan sumber literatur lainnya. Metode wawancara digunakan untuk memperjelas data yang didapat dari pihak terkait. Metode dokumentasi untuk memperlihatkan bukti yang ditemukan di lapangan. Metode sumber literatur lainnya seperti Undang-Undang, Peraturan Daerah, dll digunakan sebagai penguat isi tulisan. Hasil penelitian ini berupa mekanisme pelaksanaan pemungutan Pajak Restoran di Kabupaten Pati tertuang dalam Peraturan Daerah Nomor 3 Tahun 2011 dan Peraturan Bupati Nomor 11 Tahun 2011. Dampak dari pandemi menyebabkan turunnya omzet restoran karena adanya pembatasan kegiatan di luar rumah, selain itu menyebabkan SilPA Kabupaten Pati menjadi rendah. Efektivitas Pajak Restoran di Kabupaten Pati tahun 2018-2021 dikategorikan sangat efektif. Lalu tingkat kepatuhan Wajib Pajak Restoran tergolong masih rendah selama pandemi. Hal-hal tersebut menjadi kendala bagi pemerintah Kabupaten Pati. Kemudian upaya yang dapat dilakukan antara lain memasukkan Pajak Restoran ke dalam harga jual, memberikan sanksi, dan melakukan penagihan dan pemeriksaan pajak secara rutin./ Corona Virus Disease 2019 or commonly known as Covid-19 originated from Wuhan, China. The virus has attacked various countries, one of which is Indonesia. Covid-19 is very dangerous for health, even the virus can be deadly. The Covid-19 pandemic began in 2019 and until now in 2022 it is said that the virus has not disappeared, although currently, the cases have started to decline. This pandemic attacks various sectors in life, one of which is the Restaurant Tax. The existence of restrictions on activities causes activities that occur in restaurants to decrease. The purpose of this paper is to determine the impact of the Covid-19 pandemic in Pati Regency in terms of the implementation of restaurant tax collection, the effectiveness of restaurant tax receipts, restaurant tax compliance levels, and collection constraints as well as the efforts of the Pati Regency Government to increase restaurant tax revenues in times of pandemic. Data collection methods used in this paper include interviews with related parties, namely the Pati Regency BPKAD, documentation obtained from Pati Regency BPKAD data, and other literature sources. The interview method is used to clarify the data obtained from related parties. Documentation method to show evidence found in the field. Other literature source methods such as Laws, Regional Regulations, etc. are used to reinforce the content of the writing. The results of this study are the mechanism for implementing the restaurant tax collection in Pati Regency as stated in Regional Regulation Number 3 of 2011 and Regent's Regulation Number 11 of 2011. The impact of the pandemic caused a decrease in restaurant turnover due to restrictions on activities outside the home, besides causing SilPA in Pati Regency to become low. The effectiveness of the Restaurant Tax in Pati Regency in 2018-2021 is categorized as very effective. Then the level of compliance of Restaurant Taxpayers is still low during the pandemic. These things become obstacles for the government of Pati Regency. Then efforts that can be made include including Restaurant Tax in the selling price, imposing sanctions, and conducting routine tax collections and audits.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Restaurant Tax, Impact of the Covid-19 Pandemic, Government Efforts, Pajak Restoran, Dampak Pandemi Covid-19, Upaya Pemerintah |
| 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 02:44 |
| Last Modified: | 12 Jun 2023 02:44 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1556 |
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