Upaya Meningkatkan Penerimaan Pajak Bumi dan Bangunan Subsektor Perikanan Tangkap di KPP Pratama Cirebon Dua

TAUFIK, MUHAMAD (2022) Upaya Meningkatkan Penerimaan Pajak Bumi dan Bangunan Subsektor Perikanan Tangkap di KPP Pratama Cirebon Dua. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

KPP Pratama Cirebon Dua merupakan salah satu kantor pelayanan pajak yang berada di wilayah kerja Kantor Wilayah Direktorat Jendral Pajak Jawa Barat II yang menaungi berbagai jenis perpajakan, salah satunya ialah Pajak Bumi Bangunan Subsektor Perikanan Tangkap. KPP Pratama Cirebon Dua memungut PBB Subsektor Perikanan Tangkap dari wajib pajak (nelayan) yang memiliki Surat Izin Usaha Perikanan dan berdomisili di Kabupaten Cirebon. Penerimaan PBB Subsektor Perikanan Tangkap di KPP Pratama Cirebon Dua hanya berasal dari tujuh wajib pajak saja. Hal ini tentu tidak relevan dengan letak geografis wilayah Cirebon yang berada di pesisir utara Jawa Barat. Oleh sebab itu, penelitian ini bertujuan untuk menggali potensi pajak bumi dan bangunan subsektor perikanan tangkap tahun pajak 2019–2021. Berdasarkan analisis, potensi pajak bumi dan bangunan subsektor perikanan tangkap berasal dari beberapa hal, yaitu pelaksanaan ketidakpatuhan formal dan materiil Wajib Pajak, serta penemuan baru di lapangan. Total potensi penerimaan PBB Subsektor Perikanan Tangkap tahun pajak 2019–2021, yaitu sebesar Rp497.837.191,00. Penerimaan PBB tersebut bisa didapatkan oleh KPP Pratama Cirebon Dua dengan melakukan beberapa upaya. Upaya yang dapat dilakukan adalah KPP Pratama Cirebon Dua dapat melakukan penelitian lapangan, menerbitkan Surat Tagihan Pajak dan Surat Ketetapan Pajak PBB, Wajib Pajak yang patuh akan diberikan penghargaan, serta fiskus dapat memakai program SMS/Whatsapp Blast untuk membantu dan meringankan pekerjaannya./ KPP Pratama Cirebon Dua is one of the tax service offices located in the work area of the Regional Office of the Directorate General of Taxes West Java II which oversees various types of taxation, one of which is the Land Tax for the Capture Fisheries Subsector. KPP Pratama Cirebon Dua collects PBB from the Capture Fisheries Subsector from taxpayers (fishermen) who have a Fisheries Business License and domiciled in Cirebon Regency. Revenue from the Capture Fisheries Subsector at KPP Pratama Cirebon Dua only comes from seven taxpayers. This is certainly not relevant to the geographical location of the Cirebon region which is on the north coast of West Java. Therefore, this study aims to explore the potential for land and building taxes in the capture fisheries subsector for the 2019–2021 tax year. Based on the analysis, the potential land and building tax for the capture fisheries subsector comes from several things, namely the implementation of formal and material noncompliance by taxpayers, as well as new discoveries in the field. The total potential revenue from the Capture Fisheries Subsector for the 2019-2021 fiscal year is IDR497,837,191.00. The PBB revenue can be obtained by KPP Pratama Cirebon Dua by making several efforts. Efforts that can be made are KPP Pratama Cirebon Dua can conduct field research, issue a Tax Bill and Tax Assessment Letter, obedient taxpayers will be given rewards, and the tax authorities can use the SMS/Whatsapp Blast program to help and lighten their work.

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