Pradita, Ferian Dana (2014) Efektivitas Intensifikasi Pemungutan Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (PBB-P2) Serta Kontribusinya Terhadap Pendapatan Asli Daerah (PAD) Kota Surabaya. Sarjana thesis, Universitas Brawijaya.
Abstract
Diberlakukannya Undang-undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah, menjadikan pemungutan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) menjadi kewenangan Pemerintah Daerah. Pengalihan pemungutan PBB-P2 diharapkan mampu menjadi salah satu sumber penerimaan Pendapatan Asli Daerah (PAD) yang potensial bagi setiap daerah. Kewenangan Pemerintah Daerah yang terkait tentang PBB-P2 meliputi proses pendataan, penilaian, penetapan, pengadministrasian, pemungutan/penagihan dan pelayanan terkait PBB-P2. Pemerintah Daerah setiap tahunnya memiliki target dalam penerimaan PBB-P2 sebagai salah satu sumber pendapatan daerah, namun terkadang realisasi penerimaan pajak tidak sesuai dengan target yang telah ditetapkan oleh pemerintah daerah. Sehingga perlu adanya strategi yang khusus untuk meningkatkan realisasi target penerimaan pajak khususnya tentang PBB-P2. Kondisi tersebut akan mendorong Pemerintah Daerah untuk lebih menggali potensi penerimaan PAD dari sektor PBB-P2 di daerahnya. Penelitian ini menggunakan jenis penelitian deskriptif dengan menggunakan pendekatan kualitatif. Fokus Penelitian meliputi pelaksanaan intensifikasi pemungutan PBB-P2 oleh Dinas Pendapatan Daerah Kota Surabaya (DPPK Kota Surabaya), Efektivitas kegiatan intensifikasi pemungutan terhadap realisasi target penerimaan PBB-P2, serta kontribusi penerimaan PBB-P2 terhadap PAD. Data dalam penelitian ini didapat dari hasil wawancara dan dokumen yang berkaitan dengan intensifikasi pemungutan PBB-P2 di Kota Surabaya yang didapatkan dari DPPK Kota Surabaya. Hasil dari penelitian ini ditemukan bahwa pemungutan PBB-P2 yang dilakukan oleh DPPK Kota Surabaya hanya mencakup wilayah Perkotaan, karena wilayah Kota Surabaya tidak terdapat wilayah perdesaan. Beberapa upaya intensifikasi pemungutan PBB Perkotaan meliputi, pemeliharaan dan perbaikan basis data, memperkuat proses pemungutan, meningkatkan pengawasan objek pajak, meningkatkan efisiensi administrasi, koordinasi dengan instansi terkait, sosialisasi, dan mobil keliling. Efektivitas intensifikasi pemungutan PBB Perkotaan yang telah dilakukan oleh DPPK Kota Surabaya menunjukan kriteria yang “Cukup Efektif”. Kontribusi PBB Perkotaan dari tahun 2011 sampai dengan 2013 berada pada rasio 20,10 – 30,00%, hal ini menunjukan bahwa kontribusi penerimaan PBB Perkotaan terhadap realisasi PAD Kota Surabaya termasuk dalam kriteria “Sedang’.
English Abstract
The enactment of the law No. 28 of 2009 about Local Taxes and Retribution, makes tax collection of Tax Property of Rural and Urban Sectors (PBB-P2) is under the authority of the Local Government. The transfer of tax collection of PBB-P2 is expected to be one of the regional real income (PAD) which is potential for every region. The authority of Local Government about the PBB-P2 includes the process of data collection, assessment, assignment, administrating, billing/collection and service related to PBB-P2. Annually the Local Government has a target in PBB-P2 acceptance as one of the sources of revenue areas, but sometimes the realization of the tax revenue does not reached the target which has been set by the Local Government. Therefore, it needs a specific to raise the realization of the target of tax revenues, especially about the PBB-P2. This condition will encourage Local Governments to further explore the potential of PAD revenue from PBB-P2 sector in the region. This research used a descriptive study with qualitative approach. The focus of the research covered the implementation of the intensification of the collection PBB-P2 by Department of Local Revenue, Management, Finance of Surabaya (DPPK of Surabaya), the effectiveness of the intensification collection of revenue PBB-P2, as well as the contribution of acceptance PBB-P2 toward PAD. The data in this research were obtained from interviews and documents related to the intensification of the collection PBB-P2 obtained from DPPK of Surabaya. The results of this study identified that the collection of PBB-P2 conducted by the DPPK of Surabaya covers only urban areas, since there is no rural area in Surabaya. Several intensification efforts of the collection Urban PBB included, maintaining and repairing of the data base, strengthening the process collection, improving supervision to tax, increasing administrative efficiency, coordinating with relevant agencies, socializing, and utilizing mobile car for PBB payments. The effectiveness of the collection of Urban PBB intensification that has been implemented by the DPPK of Surabaya showed the criteria "Adquately Effective". Urban PBB contributions from 2011 to 2013 were in the ratio of 20.10 to 30.00%, indicating that the contribution of Urban PBB acceptance toward the realization of PAD Surabaya included in the criteria “Medium”.
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2014/589/051407063 |
| Uncontrolled Keywords: | Efektivitas, Intensifikasi, PBB-P2, PAD; Effectiveness, Intensification, PBB-P2, PAD |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes > 336.22 Real property taxes |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Hasbi |
| Date Deposited: | 13 Oct 2014 09:53 |
| Last Modified: | 22 Nov 2021 03:30 |
| URI: | http://repository.ub.ac.id/id/eprint/116710 |
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