Ditemukan 5 dokumen yang sesuai dengan query
Asti Ningtyas
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ABSTRAKSkripsi ini membahas mengenai evaluasi atas mekanisme pemungutan Pajak Reklame Berjalan di Provinsi DKI Jakarta, yang selama ini timbul kendala dalam penerapannya, sehingga diperlukan adanya suatu evaluasi. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Hasil dari penelitian ini adalah kombinasi antara kekuatan kemampuan administrasi dan peluang meningkatkan penerimaan pajak dan kontribusi penerimaan pajak reklame berjalan akan memberi manfaat kepada Pihak Pemerintah serta wajib pajak, sehingga diperlukan koordinasi antara Pihak Pemerintah untuk mengatasi kelemahan dari belum adanya kejelasan peraturan mengenai petunjuk pelaksanaan dan ancaman adanya penurunan penerimaan pajak reklame, baik bagi wajib pajak maupun pihak pemerintah daerah, dimana alternatif yang dapat dilakukan oleh pemerintah daerah untuk mengoptimalkan penerimaan yaitu dengan membuat petunjuk pelaksanaan atas penerapan objek Pajak Reklame Berjalan serta melakukan kerjasama atau MoU antar daerah untuk bagi hasil.
ABSTRACTThis thesis discusses the evaluation of mobile advertising tax collection mechanism in DKI Jakarta Province, which has been obstacles in its implementation, so that an evaluation is needed. This research is a qualitative research with descriptive design. The result of this study is the combination of the strength of administrative ability and the opportunity to increase tax revenue and the contribution of advertisement tax acceptance will give benefit to the Government Party and the taxpayer, so it is necessary to coordinate between the Government to overcome the weakness of the lack of clarity of regulation concerning the implementation and threat the decrease of advertisement tax acceptance, both for the taxpayer and the local government, where the alternative that can be done by the local government to optimize the acceptance is to make implementation instructions on the implementation of the object Advertising Taxes Walking and conduct cooperation or MoU between regions for profit sharing."
2017
S-Pdf
UI - Skripsi Membership Universitas Indonesia Library
Erfan Wibisono
"Otonomi daerah bertujuan untuk memperbaiki perekonomian daerah dengan meningkatkan pelayanan agar terciptanya kesejahteraan masyarakat yang adil dan makmur. Namun kenyataannya sampai dengan saat ini pada umumnya pemerintah daerah sangat bergantung pada dana-dana transfer dari Pemerintah Pusat baik DAK maupun DAU. Dalam periode tahun 2011-2020 persentase Pendapatan Asli Daerah (PAD) tidak lebih dari 17% terhadap Pendapatan Daerah. KPK, melalui program
Monitoring Center for Prevention (MCP), yang juga dikenal dengan sistem pencegahan korupsi dengan salah satu areanya berupa Optimalisasi Pajak Daerah berupaya agar Pemerintah Daerah mampu meningkatkan pajak daerah. Metode yang digunakan adalah regresi linier berganda dengan fixed effect. Dari 542 Pemerintah Daerah dengan rincian 34 Provinsi, 415 Kabupaten dan 93 Kota yang diteliti pada tahun 2018-2020 dengan variabel independen yaitu Sistem Pencegahan Korupsi serta varaibel kontrolnya adalah PDRB harga berlaku, nilai IPM dan skor database wajib pajak. Hasil penelitian menunjukkan Sistem Pencegahan Korupsi yang diwakili dengan skor MCP memiliki hubungan yang positif dan siginifikan dengan pendapatan pajak daerah. Begitu pula dengan PDRB harga berlaku memiliki hubungan yang positif dan siginifikan dengan pendapatan pajak daerah, sedangkan variabel IPM dan database wajib pajak memiliki hubungan yang positif namun tidak signifikan. Hal ini menunjukkan pentingnya sistem pencegahan korupsi di seluruh pemerintah daerah dengan melaksanakan
good corporate governance kunci: pemerintah daerah, sistem pencegahan korupsi, pajak daerah
Regional autonomy aims to improve the regional economy by improving services in order to create a just and prosperous society. However, the reality is that up to now, in general, local governments are very dependent on funds transfered from the central government, both DAK and DAU. That the percentage of Regional Original Income (PAD) in 2010-2020 is not more than 17% compared to Regional Revenue. KPK, through the Monitoring Center for Prevention (MCP) program, which is also known as the corruption prevention system, with one of its areas in the form of Optimizing Regional Taxes, seeks to make local governments able to increase local taxes. The method used is multiple linear regression with fixed effect. Of the 542 Regional Governments with details of 34 Provinces, 415 Regencies and 93 Cities studied in 2018-2020 with the independent variable, namely the Corruption Prevention System and the control variables are GRDP at current prices, HDI values and taxpayer database scores. The results showed that the Corruption Prevention System represented by the MCP score had a positive and significant relationship with local tax revenues. Likewise, GRDP at current prices has a positive and significant relationship with local tax revenues, while the HDI variable and the taxpayer database have a positive but not significant relationship. This shows the importance of a corruption prevention system in all local governments by implementing good corporate governance."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2022
T-pdf
UI - Tesis Membership Universitas Indonesia Library
Otok Kuswandaru
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The consequence of the implementation of the Law Number 22 Year 1999 on the Local Government is to apply the fiscal decentralization in giving an adequate fund for the autonomous local government in order to finance its authority. One of evidences of the implementation of the fiscal decentralization is the birth of the Law Number 34 Year 2000, which is the modification of the Law Number 18 Year 1997, on Local Taxes and Tariffs, furthermore, to support this Law, Government Regulation Number 65 Year 2001 on Local Tax was also launched. In addition to the authority that is written in the Law Number 34, This Government Regulation Number 65 year 2001 authorizes local government to tax.In applying the Law and Government Regulation on Local Tax and Tariff, central government has an important role to ensure that the implementation of the local's authority in taxing does not have negative effect to the local and national economic growth. Without ignoring the fairness aspect and local community burden, this somehow" overlapping taxing between Central and Local Government should be done through Controlling. The Central control on the Local Regulation on local tax is administrated by the State Minister and Finance Minister. This control is written in the Law Number 3412000, Government Regulation Number 6512000, Government Regulation 20/2001 on Supervising and Controlling the Local Government Arrangement, and the Presidential Decree Number 7412001 on the Local Government Arrangement Management Control.In the implementation, the local regulation on the local tax is considered troublesome because is contradict the article 2 : 4 Law Number 34/2000 and also it disobey the Law and Regulation that orders the Local Government has to submit its Local Regulation on tax to the Home Affairs Minister and the Finance Minister in the latest of 15 (fifteen) days since it is declared. Some points that could be stressed from this problem are: Firstly, How is the role of the Home Affairs Minister and the Finance Minister in the implementation of tax decentralization that is given to the Local Government as written in article 2 : 4 Law 34/2000? Secondly, how is the control of the both ministers in the implementation of the tax decentralization in the Local Government?Reviewing these problems, in the general the theory of Central-Local can be discussed 3 approaches as follows: local-government centered approach, service centered approach, and the mix democratic-administrative value approach. In the implementation of the fiscal decentralization, theories that be could used in the Central-Local relationship in financial aspect are partnership model and agency model. Fiscal decentralization is based on 2 perspectives, bottom-up and top-down. To review the role and control of Home Affairs Minister and Finance Minister, there are 4 central roles in the Central-Local relationship which affect the controlling, they are : promote role, preventive role, punitive role, and reformative role. The review on the controlling is also using theory that relates the base of controlling in the local autonomy, the condition that needed to avoid the control transforms to limiting Local Government autonomy, and the major bases of the controlling mechanism.This research is using a qualitative approach explaining the social trend or social reality, stressing in the role and control of Home Affairs Minister and Finance Minister on Local Tax Regulation. The discussion is described descriptively that focused in 2 major fields. The first is the illustration of the role of the Home Affairs Minister and Finance Minister in the implementation of tax decentralization which is conducted by the local governments, and the second is the illustration of the implementation of control conducted by both Ministers.Based on the research that has been done, there are some conclusions that can be taken. (1) The fiscal decentralization in Indonesia is using the partnership model and the bottom up which is based on local-government centered approach. (2) Troubled Local tax regulation is the negative product of the local-government centered approach. (3) Both Home Affairs and Finance Ministers are tend to imply promotive and preventive role, however, they are ignoring the proportional balance in implying punitive and reformative tole. (4) The effect of the both Ministers' role is the less effective control from both Ministers that caused conflict between both institutions in. (5) The coordination between both Ministers have not settled yet.Refer to those conclusion, advices that can be given in this thesis are as follow: (1) The Partnership Model and the bottom-up should also balance the democratization, efficiency, and administratively economical local government. (2) the local-government centered approach has to be changed with approach that combine the democratic and administrative value. (3) Home Affairs Minister and Finance Minister should imply the balance and proportional promotive, preventive, punitive, and reformative role. (4) There is a need of a clear line separating between the Home Affairs Minister and Finance Minister's authority. (5) The need of clear control coordination should be followed by the modification of the Law 34/2000, Government Regulation 65/2001, and Government Regulation 20/2001."
Depok: Fakultas Ilmu Sosial dan Ilmu Politik Universitas Indonesia, 2004
T14038
UI - Tesis Membership Universitas Indonesia Library
Septian Surya Tyatama
"Penelitian ini membahas mengenai analisis terhadap implementasi pembayaran dan pelaporan pajak parkir melalui online system di DKI Jakarta bagaimana implikasi atas kebijakan tersebut dan apa saja kendala yang dialami dalam implementasi online system pada pembayaran dan pelaporan pajak parkir di DKI Jakarta Pendekatan yang digunakan dalam penelitian ini adalah kualitatif deskriptif dengan metode pengumpulan data secara studi literatur dan studi lapangan yang dilakukan dengan wawancara mendalam Hasil penelitian ini menunjukkan bahwa implementasi pembayaran dan pelaporan pajak parkir melalui online system sudah berjalan sesuai dengan Pergub Nomor 224 Tahun 2012 Implikasi atas penerapan kebijakan tersebut bersifat positif dan telah memenuhi asas efficiency Kendala teknis dan non teknis menjadi penghambat dalam implementasi kebijakan pembayaran dan pelaporan pajak parkir melalui online system.
This research discusses the analysis implementation of online sytem on payment and reporting parking tax in DKI Jakarta how the implications of those policies and what are the constraints being experienced in the implementation of online system on the payment and reporting parking tax in DKI Jakarta Descriptive qualitative data collection methods is chosen to be approach of this research by collecting data from literature review and field studies in depth interview technique The results of this research show that the implementation of online system on payment and reporting parking tax has been running in accordance with Pergub Number 224 by 2012 The implications of the application of the policy is positive and has fulfilled the principle of efficiency Technical and non technical constraints hampered policy implementation of payment and reporting parking tax through the online system "
Depok: Fakultas Ilmu Sosial dan Ilmu Politik Universitas Indonesia, 2014
S55193
UI - Skripsi Membership Universitas Indonesia Library
Geysa Pratama Eriat
"Pada tahun 2022, fungsi pemungutan pajak dialihkan dari Badan Pengelola Keuangan Daerah Kabupaten Pangandaran ke Badan yang baru yaitu Badan Pendapatan Daerah Kabupaten Pangandaran (Bapenda). Berdasarkan keterangan awalan dari narasumber Bapenda diketahui terdapat perubahan dalam hal proses bisnis yang lebih efisien karena Sumber Daya Manusia (SDM) yang lebih terspesialisasi. Selain itu juga terdapat inovasi baru terutama dalam cara pembayaran pajak. Administrasi perpajakan merupakan salah satu unsur pokok dari sistem perpajakan dimana memiliki tujuan untuk mendorong kepatuhan pajak secara sukarela. Untuk itu, penelitian bertujuan untuk menggali opini Wajib Pajak terutama Wajib Pajak Hotel dan Restoran mengenai administrasi pajak pasca perubahan lembaga tersebut. Responden ditanya mengenai kondisi Administrasi Pajak mereka pada tahun 2021 dan saat ini dengan konsep ease of administration khususnya dimensi efficiency. Penelitian ini dilakukan dengan pendekatan kuantitatif berbasis paradigma positivist dengan teknik pengumpulan data campuran (mixed - method). Data survei digunakan sebagai sumber utama dan wawancara mendalam sebagai sumber pendukung. Survei dilakukan secara luring, dengan Teknik face to face interview (60%) dan self-administrative questionnaire (40%). Di sisi lain wawancara mendalam dilakukan secara luring dan daring. Hasil penelitian menunjukkan bahwa sebagian besar responden menilai Administrasi Pajak konsisten di kategori tinggi (~60%). Namun dibalik itu terdapat stagnasi dalam perbaikan efisiensi Administrasi Pajak di Kabupaten Pangandaran yang diakibatkan tiga hal. Pertama, masalah alat perekam transaksi yang menghambat proses bisnis Wajib Pajak belum juga teratasi karena koordinasi yang kurang erat dengan pemangku kepentingan terkait. Kedua, penetrasi pembayaran digital yang belum masif karena faktor kebiasaan dan kepercayaan terhadap bukti bayar. Terakhir adalah keengganan konsumen untuk membayar pajak.
In 2022, the tax collection function is transferred from the Pangandaran Regional Financial Management Agency to a new agency, namely the Pangandaran Regional Revenue Agency (Bapenda). Based on initial information from Bapenda sources, it is known that there have been changes in terms of more efficient business processes due to more specialized human resources. In addition, there are also new innovations, especially in the method of paying taxes. Tax administration is one of the main elements of the tax system which aims to encourage voluntary tax compliance. For this reason, the research aims to explore the opinion of taxpayers especially hotel and restaurant taxpayer regarding tax administration after the change in the institution. Respondents were asked about the condition of their tax administration in 2021 and currently with the concept of ease of administration, especially the efficiency dimension. This research was conducted using a quantitative approach based on positivist paradigm using mixed – method data collection with survey data as primary source and indepth interview as secondary source. The survey was conducted using face-to-face interview techniques (60%) and self-administration questionnaires (40%). On the other hand, in-depth interviews were conducted offline and online. The results showed that most of the respondents rated Tax Administration consistently in the high category (~ 60%). But behind that there is stagnation in improving the efficiency of Tax Administration in Pangandaran Regency which resulted from three things. First, the problem of transaction recording devices that impede Taxpayer business processes has not been resolved due to lack of close coordination with relevant stakeholders. Second, the penetration of digital payments has not been massive due to habits and trust in proof of payment. Lastly is the reluctance of consumers to pay taxes."
Depok: Fakultas Ilmu Administrasi Universitas Indonesia, 2023
S-pdf
UI - Skripsi Membership Universitas Indonesia Library
