NUGRAHA, DANDY FITRAH (2022) Tinjauan Perlakuan Akuntansi atas Pemberian Insentif Pajak Daerah Pada Pemerintah Kota Surabaya. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Situasi pandemi Covid-19 membawa dampak yang cukup serius, salah satunya pajak daerah. Pendapatan Pajak Daerah merupakan salah satu komponen dari Pendapatan Asli Daerah (PAD). Tujuan penelitian ini ialah untuk meninjau penerapan dan perlakuan akuntansi terkait pendapatan pajak daerah termasuk salah satu skema insentif pajak daerah akibat pandemi Covid-19 yaitu pada tahun 2020. Perlakuan akuntansi yang ditinjau meliputi pengakuan, pengukuran, dan penyajian & pengungkapan. Metode pengumpulan data adalah studi kepustakaan dan metode wawancara dengan pihak salah satu pegawai Badan Pendapatan Daerah Kota Surabaya. Berdasarkan Laporan Keuangan Pemerintah Daerah (LKPD) Kota Surabaya Tahun 2020, PAD merupakan kontribusi terbesar dalam pendapatan Pemerintah Kota Surabaya. Pemerintah Kota Surabaya melakukan penerapan akuntansi dengan mengacu pada Peraturan Walikota Surabaya Nomor 10 Tahun 2016 tentang Perubahan Kedua atas Peraturan Walikota Surabaya Nomor 32 Tahun 2014 tentang Kebijakan Akuntansi Pemerintah Kota Surabaya. Penerapan akuntansi yang dilakukan Pemerintah Kota Surabaya telah sesuai dengan Peraturan Pemerintah Nomor 71 Tahun 2010 dan Buletin Teknis Nomor 24 / The Covid-19 pandemic situation has had a fairly serious impact, one of which is local taxes. Regional Tax Revenue is one component of Regional Original Income (PAD). The purpose of this study is to review the application and accounting treatment related to local tax revenues, including one of the local tax incentive schemes due to the Covid-19 pandemic, namely in 2020. The accounting treatment reviewed includes recognition, measurement, and presentation & disclosure. Data collection methods are literature study and interview method with one of the employees of the Surabaya City Regional Revenue Agency. Based on the 2020 Surabaya City Government Financial Report (LKPD), PAD is the largest contribution to the Surabaya City Government's revenue. The Surabaya City Government applies accounting by referring to the Surabaya Mayor Regulation Number 10 of 2016 concerning the Second Amendment to the Surabaya Mayor's Regulation Number 32 of 2014 concerning the Surabaya City Government's Accounting Policy. The application of accounting carried out by the Surabaya City Government is in accordance with Government Regulation No. 71 of 2010 and Technical Bulletin No. 24
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Covid-19, Pendapatan Pajak Daerah, Akuntansi Pendapatan, Insentif Pajak Daerah, Covid-19, Regional Tax Revenue, Revenue Accounting, Regional Tax Incentives |
| 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: | 21 Nov 2022 03:49 |
| Last Modified: | 21 Nov 2022 03:50 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/570 |
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