ROYAN, AHMAD (2022) Tinjauan Atas Efektivitas Pemungutan Pajak Daerah dan Pengembangan Potensinya di Kabupaten Sidoarjo. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Pajak daerah memiliki potensi yang besar untuk penerimaan dan pembangunan sebuah daerah. Sehingga, penerimaan yang optimal akan berdampak sangat baik bagi kemajuan daerah. Namun, realisasi penerimaan pajak daerah di Kabupaten Sidoarjo melebihi target penerimaan, bahkan jika dilihat hingga 5 tahun ke belakang. Fenomena tersebut pasti terjadi karena suatu alasan.Metode penelitian dilakukan dengan menghitung seberapa besar tingkat efektivitas penerimaan pajak daerah di Kabupaten Sidoarjo untuk setiap 9 jenis pajak yang ada, serta dilakukan wawancara terhadap otoritas pajak yang bertugas untuk menggali informasi terkait penyebab fenomena tersebut untuk 9 jenis pajak tersebut.Dari 9 jenis pajak yang ada, tidak semuanya mencapai target penerimaan. Tetapi, ada beberapa jenis pajak yang realisasi penerimaan pajaknya melebihi target dengan cukup jauh. Bahkan, di masa pandemi penerimaan pajak secara keseluruhan dapat memenuhi target dan bahkan melebihi target tersebut. Tantangan dan hambatan dalam pemungutan pajak diselesaikan dengan baik oleh Pemerintah Kabupaten Sidoarjo.Realisasi penerimaan pajak yang selalu melebihi target memang benar terjadi, tetapi sebenarnya tidak semua jenis pajak melebihi targetnya masing-masing. Walaupun begitu, Pemerintah Kabupaten Sidoarjo dirasa perlu untuk terus mempertahankan dan meningkatkan efektivitas pemungutan pajak di Kabupaten Sidoarjo, dan untuk jenis pajak yang realisasi penerimaannya melebih target dengan cukup tinggi, perlu setidaknya dikaji apakah target penerimaan sudah sesuai dengan potensi riil./ Local taxes have great potential for revenue and development of a region. Thus, optimal revenue will have a very good impact on regional progress. However, the realization of local tax revenues in Sidoarjo Regency exceeds the revenue target, even if it is seen up to 5 years back. This phenomenon must have occurred for a reason. The research method was carried out by calculating the level of effectiveness of local tax revenues in Sidoarjo Regency for each of the 9 types of existing taxes, as well as interviews with the tax authorities in charge of digging up information related to the causes of this phenomenon for 9 types of taxes. Of the 9 types of taxes that exist, not all of them reach the revenue target. However, there are several types of taxes where the realization of tax revenues exceeds the target considerably. In fact, during the pandemic, tax revenue as a whole can meet the target and even exceed the target. The challenges and obstacles in tax collection were well resolved by the Sidoarjo Regency Government. The realization of tax revenues that always exceeds the target is true, but actually not all types of taxes exceed their respective targets. Even so, the Sidoarjo Regency Government feels it is necessary to continue to maintain and improve the effectiveness of tax collection in Sidoarjo Regency, and for types of taxes whose revenue realization exceeds the target quite high, it is necessary to at least study whether the revenue target is in accordance with the real potential.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | effectiveness, local tax, potential, sidoarjo regency, efektivitas, pajak daerah, potensi, kabupaten sidoarjo |
| 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 03:11 |
| Last Modified: | 12 Jun 2023 03:11 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1560 |
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