Afifah, Melida (2022) Tinjauan Pemungutan Pajak Sarang Burung Walet dan Kontrbusi terhadap Pendapatan Asli Daerah Kabupaten Mandailing Natal. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
"Abstrak Penelitian ini bertujuan untuk mengetahui proses pemungutan pajak sarang burung walet dan pelaksanaan pemungutan pajak sarang burung walet di Kabupaten Mandailing Natal berdasarkan Peraturan Daerah Kabupaten Mandailing Natal Nomor 7 Tahun 2011 Tentang Pajak Daerah serta kendala yang menghambat pelaksanaanya dan upaya yang dilakukan Pemerintah dalam mengatasi kendala tersebut. Karya tulis ini juga berisi analisis besarnya kontribusi pajak sarang burung walet terhadap Pajak Daerah serta pendapatan asli daerah di Kabupaten Mandailing Natal. Tujuan dari penelitian ini bagi pemerintah daerah adalah untuk memberi masukan bagaimana meningkatkan penerimaan pajak sarang burung yang ada sesuai dengan potensi pajak tersebut yang cukup besar dan meningkatkan kesadaran pengusaha sarang burung tentang sistem penerimaan pajak sarang burung tersebut. Penulis melakukan metode penelitian kepustakaan dan penelitian lapangan dengan mengambil data langsung ke sumber data yang dikelolah oleh Badan Pengelola Keuangan Pendapatan dan Aset Daerah (BPKPAD) dan Bagian Perekonomian dan Sumber Daya Alam Kabupaten Mandailing Natal selaku pengurus pemungutan pajak sarang burung walet di Kabupaten Mandailing Natal. Hasil penelitian menunjukkan bahwa proses pemungutan pajak sarang burung walet di Kabupaten Mandailing Natal masih belum sepenuhnya sesuai dengan Peraturan Daerah Kabupaten Mandailing Natal Nomor 7 Tahun 2011 Tentang Pajak Daerah. Pelaksanaan pemungutan pajak di Kabupaten Mandaialing Natal belum berjalan dengan baik karena kurangnya kesadaran wajib pajak dalam mendaftarkan, melaporkan, menghitung, dan membayar pajaknya mengingat pemungutan pajak menggunakan sistem self assessment. Hasil analisis besarnya kontribusi pajak sarang burung walet terhadap Pajak Daerah serta pendapatan asli daerah di Kabupaten Mandailing Natal juga masih tergolong ke dalam kriteria yang sangat kurang dan tidak efektif menurut kriteria yang yang dibuat oleh Menteri dalam negeri dalam Keputusan Menteri Dalam Negeri Nomor 690.900.327 Tahun 1996. / This study aims to determine the process of collecting swallow's nest tax and the implementation of collecting swallow's nest tax in Mandailing Natal Regency based on Mandailing Natal Regency Regional Regulation Number 7 of 2011 concerning Regional Taxes and obstacles that hinder its implementation and the efforts made by the Government in overcoming these obstacles. This paper also contains an analysis of the magnitude of the contribution of the swallow's nest tax to local taxes as well as local income in Mandailing Natal Regency. The purpose of this study for local governments is to provide input on how to increase existing bird's nest tax revenues in accordance with the considerable potential of these taxes and increase the awareness of bird's nest entrepreneurs about the bird's nest tax revenue system. The author conducts literature research methods and field research by taking data directly to data sources managed by the Regional Revenue and Assets Financial Management Agency (BPKPAD) and the Economic and Natural Resources Section of Mandailing Natal Regency as the management of swallow's nest tax collection in Mandailing Natal Regency. The results showed that the process of collecting swallow's nest tax in Mandailing Natal Regency is still not fully in accordance with the Regional Regulation of Mandailing Natal Regency Number 7 of 2011 concerning Regional Taxes. The implementation of tax collection in Mandaialing Natal Regency has not gone well due to the lack of awareness of taxpayers in registering, reporting, calculating, and paying their taxes considering that tax collection uses a self-assessment system. The results of the analysis of the magnitude of the contribution of swallow's nest tax to regional taxes and local original income in Mandailing Natal Regency are also still classified as very lacking and ineffective criteria according to the criteria made by the Minister of Home Affairs in the Decree of the Minister of Home Affairs Number 690,900,327 of 1996.
| Item Type: | Thesis (KTTA) |
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| Uncontrolled Keywords: | Implementation of Collection, Swallow's Nest Tax, Contribution, Pelaksanaan Pemungutan, Pajak Sarang Burung Walet, Kontribusi. |
| Subjects: | 300 – Social sciences > 330-339 Economics > 336 Public Finance > 336.2 Taxes dan Taxation PKN STAN Subject Area > Pajak Daerah dan Retribusi Daerah |
| Divisions: | 61403 Diploma III Pajak |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 15 Jun 2023 03:08 |
| Last Modified: | 15 Jun 2023 03:08 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1635 |
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