Analisis Dampak Pandemi Covid-19 Terhadap Kontribusi dan Efektivitas Pajak Daerah di Kota Jambi

HANDOKO, LUKKI (2022) Analisis Dampak Pandemi Covid-19 Terhadap Kontribusi dan Efektivitas Pajak Daerah di Kota Jambi. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Abstrak Pandemi Covid-19 memiliki dampak terhadap kesehatan, sosial, dan ekonomi yang ada di Indonesia. Dampak tersebut menyebabkan banyak daerah di Indonesia mengalami penurunan pertumbuhan ekonomi. Akibat penurunan ekonomi tersebut pendapatan daerah yang bersumber dari pajak ikut mengalami penurunan. Salah satu daerah yang terdampak akibat adanya pandemi Covid-19 adalah Kota Jambi. Maka dari itu, penelitian ini dibuat dengan tujuan untuk melihat dampak pandemi Covid-19 terhadap pajak daerah Kota Jambi, baik dari sisi pertumbuhan pajak daerah, efektivitas pajak daerah, dan kontribusi pajak daerah. Tidak hanya itu penelitian ini juga bertujuan untuk melihat upaya yang dilakukan pemerintah Kota Jambi dalam meningkatkan pajak daerah. Metode penelitian yang digunakan dalam penelitian adalah metode kepustakaan dan metode dokumentasi. Hasil dari penelitian ini adalah pandemi Covid-19 menyebabkan realisasi pajak daerah Kota Jambi secara keseluruhan menurun pada tahun 2020, tetapi kembali meningkat pada tahun 2021. Penurunan realisasi ikut menurunkan kontrbusi terhadap total pajak di tahun 2020 jenis pajak yang mengalami penurunan kontribusi antara lain pajak hotel, pajak restoran, pajak hiburan, pajak parkir, dan pajak air tanah. Pada tahun 2021, hanya pajak reklame, pajak penerangan jalan, pajak parkir, dan pajak hiburan nilai kontribusinya menurun. Selain itu, pandemi Covid-19 sangat berdampak kepada efektivitas pajak daerah secara keseluruhan. Efektivitas pajak daerah di Kota Jambi di tahun 2020 sebesar 93,23%, turun menjadi 81,95% di tahun 2021, tetapi masih tergolong cukup efektif. Agar penerimaan pajak daerah Kota Jambi terus meningkat, perlu keseriusan dari pemerintah Kota Jambi dalam pengelolaan pajak daerah sebagai pendapatan asli daerah. / Abstract The Covid-19 pandemic has had an impact on health, social and economic conditions in Indonesia. This impact has caused many regions in Indonesia to experience a decline in economic growth. As a result of the economic decline, regional income from taxes also decreased. One of the areas affected by the Covid-19 pandemic is Jambi City. Therefore, this study was made with the aim of looking at the impact of the Covid-19 pandemic on Jambi City regional taxes, both in terms of regional tax growth, regional tax effectiveness, and regional tax contributions. Not only that, this study also aims to see the efforts made by the Jambi City government in increasing local taxes. The research method used in the research is the library method and the documentation method. The results of this study are the Covid-19 pandemic caused the realization of Jambi City's regional taxes as a whole to decrease in 2020, but increase again in 2021. The decrease in realization also reduces the contribution to total taxes in 2020, types of taxes that have decreased contributions include hotel taxes , restaurant tax, entertainment tax, parking tax, and groundwater tax. In 2021, only the advertising tax, street lighting tax, parking tax, and entertainment tax contributed to a decrease in value. In addition, the Covid-19 pandemic has greatly impacted the effectiveness of local taxes as a whole. The effectiveness of regional taxes in Jambi City in 2020 is 93.23%, down to 81.95% in 2021, but is still quite effective. In order for Jambi City's local tax revenue to continue to increase, Jambi City government needs seriousness in managing local taxes as local revenue.

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