Tsani, Fadli (2022) Dampak insentif Pajak Bumi Bangunan dan Bea Perolehan Hak atas Tanah Bangunan terhadap Realisasi Pendapatan Pajak Daerah di Pemerintahan Kota Tangerang. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
ABSTRAK Pembatasan mobilitas masyarakat akibat wabah Covid-19 berdampak pada penurunan realisasi Pendapatan Asli Daerah Kota Tangerang. Salah satu upaya yang dilakukan adalah dengan menerbitkan Peraturan Walikota Nomor 46 Tahun 2020 tentang Pemberian Insentif Berupa Pengurangan dan Pembebasan Sanksi Administrasi Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) dan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB).Metode yang digunakan dalam penelitian ini adalah studi kepustakaan untuk pencarian teori dan informasi dengan bersumber pada tesis, disertasi, internet, dan buku literatur yang berkaitan. selain itu, penelitian ini juga menggunakan metode observasi yang dilakukan dengan cara meninjau data dan fakta yang ada secara langsung dan mengambil data yang relevan dengan objek penelitian yang penulis. Pada tahun 2018 dan 2019 Pemerintah Kota Tangerang memiliki persentase penerimaan Pendapatan Daerah yang mengalami tren naik dari segi anggaran dan realisasi, terbukti dari penerimaan BPHTB dengan persentase 33,67% dan 33,70% terhadap penerimaan Pajak Daerah. Selanjutnya PBB-P2 dengan 25,06% di tahun 2018 dan 27,53%. Untuk tahun 2020 penerimaan Pajak Daerah Kota Tangerang mengalami penurunan, akan tetapi terjadi peningkatan persentase kontribusi PBB-P2 di tahun 2020 sebesar 32,96% dengan kenaikan sebesar 5,43% dari tahun 2019. Kontribusi BPHTB tahun 2020 sebesar 34,74% dengan kenaikan 1,04% dari tahun 2019. Awal pelaksanaan program relaksasi di bulan Juli tahun 2020 memiliki penerimaan PBB-P2 tertinggi dari 3 tahun terakhir. Begitu pula atas penerimaan BPHTB, namun secara akumulasi tahunan penerimaan BPHTB dan PBB-P2 tahun 2020 merupakan yang terkecil dibandingkan tahun 2018 dan tahun 2019. Rasio Efektifitas PBB-P2 Kota Tangerang memperoleh kriteria sangat efektif dengan persentase sebesar 102,67% pada 2018 dan naik di tahun 2019 sebesar 109,19%. Namun pada BPHTB Tahun 2018 persentase efektifitas BPHTB sebesar 117,98% dengan kriteria sangat efektif namun, tahun 2019 mengalami penurunan yang signifikan dengan persentase sebesar 79,42%. Pendapatan BPHTB tahun 2020 memperoleh persentase efektifitas sebesar 118,64 %, naik sebesar 39,22% dari tahun 2019. / Restrictions on community mobility due to the Covid-19 outbreak had an impact on the decline in the realization of Regional Original Revenue of Tangerang City. One of the efforts made is by issuing Mayor Regulation Number 46 of 2020 concerning the Provision of Incentives in the Form of Reduction and Exemption of Administrative Sanctions for Rural and Urban Land and Building Taxes (PBB-P2) and Fees for Acquisition of Rights on Land and Buildings (BPHTB).The method used in this research is a literature study to search forxiii theories and information by sourcing theses, dissertations, the internet, and related literature books. In addition, this research also uses the observation method which is carried out by directly reviewing existing data and facts and taking data that is relevant to the object of research that the author. In 2018 and 2019 the Tangerang City Government had a percentage of Regional Revenue receipts that experienced an upward trend in terms of budget and realization, as evidenced by BPHTB revenue with a percentage of 33.67% and 33.70% of Regional Tax revenue. Furthermore, PBB-P2 with 25.06% in 2018 and 27.53%. For 2020, the revenue of Local Tax in Tangerang City has decreased, but there is an increase in the percentage of PBB-P2 contribution in 2020 of 32.96% with an increase of 5.43% from 2019. BPHTB contribution in 2020 amounted to 34.74% with an increase of 1.04% from 2019. The beginning of the relaxation program implementation in July 2020 has the highest PBB-P2 revenue from the last 3 years. The same is true for BPHTB revenue, but the annual accumulation of BPHTB and PBB-P2 revenue in 2020 is the smallest compared to 2018 and 2019. The effectiveness ratio of PBB-P2 in Tangerang City obtained very effective criteria with a percentage of 102.67% in 2018 and increased in 2019 by 109.19%. However, in 2018 the percentage of BPHTB effectiveness was 117.98% with very effective criteria, however, in 2019 it experienced a significant decrease with a percentage of 79.42%. BPHTB revenue in 2020 obtained a percentage of effectiveness of 118.64%, an increase of 39.22% from 2019.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Pemanfaatan insentif, Kota Tangerang, PBB-P2 dan BPHTB, Pajak Daerah, Incentive utilization, Tangerang City, PBB-P2 and BPHTB, Local Taxes |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting PKN STAN Subject Area > Akuntansi Pemerintah |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 14 Jun 2023 01:57 |
| Last Modified: | 14 Jun 2023 01:57 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1613 |
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