Ananda, Astrina Mayang (2019) Implementasi Kebijakan Withholding Tax Atas Alokasi Dana Desa Pada Bendahara Desa ( Studi Kasus Pada Bendahara Desa Di Kota Batu ). Sarjana thesis, Universitas Brawijaya.
Abstract
Alokasi Dana Desa merupakan salah satu sumber anggaran yang diperoleh oleh desa yang bersumber dari Pemerintah Daerah/Kota. Penggunaan Alokasi Dana Desa sangat berhubungan dengan withholding tax karena penggunaannya yang digunakan untuk melakukan pembangunan desa. Kaitan implementasi kebijakan dengan penggunaan Alokasi Dana Desa adalah bagaimana suatu kebijakan dapat terlaksana dengan menggunakan sistem pemungutan/pemotongan pajak yaitu withholding tax. Penggunaan Alokasi Dana Desa untuk kegiatan belanja pembangunan dan pemerintahan desa menimbulkan pajak yang terutang. Dengan begitu bendahara desa di Kota Batu menjadi pihak Withholder dalam melakukan kewajiban perpajakannya. Adanya bendahara desa sebagai withholder pada kegiatan withholding tax membuat kebijakan dapat berjalan menjadi lebih baik. Pada tinjauan teori peneliti menggunakan empat teori diantaranya teori mengenai penerimaan negara, perpajakan, sepuluh prinsip kebijakan perpajakan menurut AICPA (American Institute of Certified Public Accountants), Pemerintahan Desa. Dalam menganalisis kebijakan withholding tax peneliti menggunakan sepuluh prinsip kebijakan perpajakan menurut AICPA (American Institute of Certified Public Accountants). Penelitian ini menggunakan penelitian kualitatif dengan pendekatan deskriptif. Lokasi penelitian ini berada di 3 desa yang ada di kota Batu dimana pemilihan 3 desa ini berdasarkan perolehan ADD pada tahun 2017 dari yang tertinggi, tengah dan terendah. Peneliti memperoleh sumber data dari bendahara desa, KPP Pratama Kota Batu, BKD dan DP3AP2KB. Peneliti menggunakan triangulasi sumber dan triangulasi teknik untuk menguji keabsahan data. Hasil penelitian ini adalah sepuluh prinsip kebijakan pajak menurut AICPA yang digunakan sebagai indikator penilaian keberhasilan hanya ada 5 yang memenuhi yaitu equity and fairness, certainty,neutrality, transparency and visibility dan appropriate government revenues. Prinsip yang tidak terpenuhi antara lain convenence of payment, simplicity, minimum tax gap, economy of collection, economic growth and efficiency. Adapun faktor penghambat yang dialami Bendahara diantaranya ketidakpahaman mengenai penggunaan tariff atas transaksi yang dilakukan.
English Abstract
The Village Fund allocation is one of the budgetary sources obtained by the village originating from the Regional / City Government. The use of Village Fund Allocation is closely related to withholding tax because of its use which is used to carry out village development. The link between policy implementation and the use of Village Fund Allocation is how a policy can be implemented using a tax collection / withholding tax system. The use of Village Fund Allocation for development expenditure activities and village government creates tax payable. Thus the village treasurer in Batu City is a party with a stakeholder in carrying out its tax obligations. The existence of a village treasurer as a stakeholder in withholding tax activities makes the policy work better. In a theoretical review the researchers used four theories including theories about state revenue, taxation, ten principles of taxation policy according to the AICPA (American Institute of Certified Public Accountants), Village Government. In analyzing the policy of withholding tax researchers use ten principles of tax policy according to the AICPA (American Institute of Certified Public Accountants). This study uses qualitative research with a descriptive approach. The location of this study was in 3 villages in Batu city where the selection of these 3 villages was based on the acquisition of ADD in 2017 from the highest, middle and lowest. The researcher obtained data sources from the village treasurer, Kota Batu KPP Pratama, BKD and DP3AP2KB. The researcher used source triangulation and triangulation techniques to test the validity of the data. The results of this study are ten principles of tax policy according to the AICPA which are used as indicators of success assessment, there are only 5 that fulfill, namely equity and fairness, certainty, neutrality, transparency and visibility and appropriate government revenues. Principles that are not met include convenence of payment, simplicity, minimum tax gap, economy of collection, economic growth and efficiency. The inhibiting factors experienced by the Treasurer include the lack of understanding of the use of tariffs for transactions carried out.
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2019/56/051905976 |
| Uncontrolled Keywords: | Withholding Tax, Kebijakan Fiskal, Alokasi Dana Desa, Withholding Tax, Fiscal Policy, Village Fund Allocation |
| Subjects: | 600 Technology (Applied sciences) > 658 General management > 658.1 Organization and financial management > 658.15 Financial management > 658.153 Taxes, insurance, charitable donations |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Nur Cholis |
| Date Deposited: | 03 Nov 2020 15:54 |
| Last Modified: | 25 Oct 2021 07:25 |
| URI: | http://repository.ub.ac.id/id/eprint/172491 |
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