Analisis Dampak Kebijakan PPnBM Tarif 0% Terhadap Penerimaan Negara Bukan Pajak Atas TNKB, BPKB, Dan STNK Di Samsat Polresta Surakarta

Prianggoro, Afandy Yudha (2022) Analisis Dampak Kebijakan PPnBM Tarif 0% Terhadap Penerimaan Negara Bukan Pajak Atas TNKB, BPKB, Dan STNK Di Samsat Polresta Surakarta. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Perlambatan perekonomian akibat dampak negatif pandemi COVID-19 juga dirasakan oleh sektor otomotif, hal ini dibuktikan dari jumlah penerimaan negara bukan pajak atas registrasi dan identifikasi kendaraan bermotor yang mengalami penurunan secara agregat di Polri, salah satunya adalah Polresta Surakarta, yang mengalami penurunan jumlah PNBP atas registrasi dan identifikasi kendaraan bermotor sejak April 2020. Menyikapi hal ini pemerintah memberlakukan kebijakan penanggungan PPnBM atas pembelian mobil dengan spesifikasi tertentu yang ditetapkan pemerintah atau yang dikenal dengan kebijakan PPnBM tarif 0 persen. kebijakan ini diberlakukan mulai Maret 2021-Desember 2021, dan pada 2022 diperpanjang dengan penyesuaian persentase insentif yang di berikan pemerintah. Penelitian ini bertujuan untuk : 1) mengetahui kondisi penerimaan PNBP atas registrasi dan identifikasi kendaraan bermotor khususnya terhadap penerbitan BPKB, STNK, dan TNKB periode sebelum dan setelah diberlakukan PPnBM Tarif 0 persen. 2) mengetahui signifikansi perubahan jumlah PNBP Regident Ranmor setelah adanya kebijakan PPnBM tarif 0 persen. Dan dari penelitian ini disimpulkan bahwa : 1) dengan analisis kualitatif belum dapat disimpulkan bahwa terjadi perubahan PNBP yang signifikan antara periode sebelum dan sesudah diterapkannya PPnBM tarif 0 persen. 2) dengan analisis kualitiatif menggunakan uji analisis varians didapatkan hasil yang menyatakan bahwa tidak adanya perubahan signifikan pada jumlah PNBP sebelum dan sesudah diterapkannya PPnBM tarif 0 persen./ The economic slowdown due to the negative impact of the COVID-19 pandemic is also affect by the automotive sector, this is evidenced by the number of non-tax state revenue for registration and identification of motorized vehicles which has decreased in aggregate at the Indonesian National Police, one of which is the Surakarta City Police, which experienced a decrease in the number of PNBP for registration and identification on motorized vehicles since April 2020. In response to this, the government enforces a policy of underwriting sales tax on luxury goods (PPnBM) for the purchase of cars with certain specifications set by the government, known as the PPnBM policy of 0 percent tariff. This policy is enforced from March 2021-December 2021, and in 2022 extended by adjusting the percentage of incentives provided by the government. This study aims to: 1) determine the conditions of PNBP receipts for registration and identification of motorized vehicles, especially for the issuance of BPKB, STNK, and TNKB for the period before and after the 0 percent PPnBM tariff is applied. 2) find out the significance of changes in the number of PNBP Regident Ranmor after the 0 percent tariff PPnBM policy. And from this research, it can be concluded that: 1) with qualitative analysis, it cannot be concluded that there is a significant change in PNBP between the period before and after the implementation of PPnBM 0 percent tariff. 2) with a qualitative analysis using the analysis of variance (ANOVA), the results show that there is no significant change in the amount of PNBP before and after the implementation of PPnBM with a 0 percent tariff.

Item Type: Thesis (KTTA)
Uncontrolled Keywords: Penerimaan Negara Bukan Pajak, Pajak Penjualan atas Barang Mewah, Pandemi, STNK, BPKB, TNKB, Non-Tax State Revenue, Sales Tax on Luxury Goods, Pandemic
Subjects: 300 – Social sciences > 350-359 Public Administration and Military Science > 352.4 Financial of Public Administration
PKN STAN Subject Area > Pelaksanaan Pendapatan Negara Bukan Pajak
Divisions: 61409 Diploma III Kebendaharaan Negara
Depositing User: Perpustakaan PKN STAN
Date Deposited: 10 Nov 2022 14:21
Last Modified: 10 Nov 2022 14:21
URI: http://eprints.pknstan.ac.id/id/eprint/524

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