KURNIAWAN, ANDI (2022) Kesiapan Penerapan Pajak Barang dan Jasa Tertentu di Kabupaten Banjarnegara. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Dalam menjalankan pemerintahan dan membiayai pengeluaran daerahnya, pemerintah daerah membutuhkan pemasukan berupa pajak yang dikelola oleh pemerintah daerah itu sendiri, salah satu sumber pajak tersebut adalah pajak barang dan jasa tertentu yang merupakan nomenklatur baru hasil dari pengesahan undang undang tentang Hubungan Keuangan Pusat dan Daerah. Dalam penelitian ini penulis bertujuan untuk mencoba mengetahui bagaimana mekanisme pelaksanaan pemungutan pajak barang dan jasa tertentu di Kabupaten Banjarnegara, mengetahui bagaimana mekanisme penyederhanaan administrasi perpajakan dengan terintegrasinya lima pajak daerah dan yang terakhir adalah mencoba mengetahui tingkat kemandirian Kabupaten Banjarnegara dengan melakukan perhitungan efektivitas dan rasio kemandirian. Hasil penelitian menunjukkan bahwa mekanisme pemungutan pajak barang dan jasa tertentu akan menggunakan metode self-assessment. Efektivitas pajak tersebut tergolong sangat efektif meskipun ada beberapa jenis pajak yang mengalami penurunan efektivitas pada tahun 2020 sampai 2021. Hasil penelitian juga menunjukkan bahwa tingkat kemandirian daerah Kabupaten Banjarnegara masih sangat rendah./ In running the government and financing regional expenditures, local governments need income in the form of taxes which are managed by the local government itself, one of the sources of these taxes is certain goods and services tax which is a new nomenclature resulting from the ratification of the law on Central and Regional Financial Relations. In this study the author aims to try to find out how the mechanism for the implementation of certain goods and services tax collections in Banjarnegara Regency, find out how the tax administration simplification mechanism is by integrating five local taxes and the last is to try to determine the level of independence of Banjarnegara Regency by calculating the effectiveness and independence ratio. The results of the study indicate that the mechanism for collecting certain goods and services taxes will use the self-assessment method. The effectiveness of the tax is classified as very effective even though there are several types of taxes that have decreased in effectiveness in 2020 to 2021. The results also show that the level of regional independence of Banjarnegara Regency is still very low.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | self-assessment, effectiveness, independence, self-assessment, efektivitas, kemandirian |
| 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: | 13 Jun 2023 07:47 |
| Last Modified: | 13 Jun 2023 07:47 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1609 |
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