Astari, Rethiya (2019) Analisis Akuntabilitas Kewajiban Perpajakan Bendahara Desa atas Pelaksanaan dan Penatausahaan Dana Desa Tahun 2017 di Kecamatan Cepu Kabupaten Blora. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini membahas mengenai kewajiban perpajakan yang dilaksanakan oleh bendahara desa. Kewajiban perpajakan pada desa dikelola melalui pengelolaan keuangan desa yang diatur melalui Paraturan Menteri Dalam Negeri Nomor 113 Tahun 2014. Pada tahapan pengelolaan keuangan desa, kewajiban perpajakan terdapat pada tahap pelaksanaan dan penatausahaan yang dilaksanakan oleh bendahara desa selaku bagian dari bendaharawan pemeritah di tingkat desa. Pengelolaan keuangan desa salah satunya dilaksanakan pada Dana Desa. Di Kecamatan Cepu, Kabupaten Blora sebagai salah satu daerah peneriman Dana Desa terdapat fenomena terkait kelengkapan laporan pertanggungjawaban Dana Desa Tahun 2017. Fenomena tersebut yaitu dikembalikannya laporan pertanggungjawaban dari 11 desa di Kecamatan Cepu, Kabupaten Blora yang disebabkan belum lengkapnya dokumen salah satunya terkait dokumen pajak. Untuk penelitian ini, dari 11 desa yang menerima Dana Desa Tahun 2017 peneliti mengambil dua desa yaitu Desa Sumberpitu sebagai penerima Dana Desa terkecil dan Desa Ngloram sebagai penerima Dana Desa terbesar. Tujuan dari penelitian ini untuk mengetahui akuntabilitas bendahara desa atas pelaksanaan dan penetausahaan Dana Desa Tahun 2017 yang berada di Kecamatan Cepu, Kabupaten Blora. Pada penelitian ini, peneliti menggunakan jenis penelitian deskriptif. Jenis penelitian tersebut dipilih untuk mengurai keadaan pada objek penelitian secara jelas atas fokus penelitian yang telah ditentukan sesuai rumusan masalah. Fokus penelitian yang dipulih peneliti yaitu Tahap Pelaksanaan Dana Desa Tahun 2017, Tahap Penatausahaan Dana Desa Tahun 2017, serta Kewajiban Perpajakan atas Dana Desa Tahun 2017. Data yang telah diperoleh peneliti dianalisis menggunakan analisis model interaktif milik Miles dan Huberman. Penelitian yang dilaksanakan menunjukan akuntabilitas bendahara desa atas pelaksanaan dan penetausahaan Dana Desa Tahun 2017 yang berada di Kecamatan Cepu, Kabupaten Blora sebagian besar telah berjalan dengan baik. Tahap Pelaksanaan dan Tahap Penatausahaan Dana Desa Tahun 2017 dari Desa Sumberpitu dan Desa Ngloram telah dilaksanakan sesuai peraturan yang berlaku. Tahap Pelaksanaan kedua desa tersebut ditunjang dengan kebijakan internal dari masing-masing desa. Tahap Penatausahaan untuk tutup buku dan pembuatan laporan pertanggungjawaban oleh Bendahara Desa Sumberpitu dan Desa Ngloram kepada kepala desa masing-masing, disesuaikan dengan kebutuhan desa. Pemenuhan kewajiban perpajakan Bendahara Desa Sumberpitu dan Desa Ngloram terkait kepemilikan Nomor Pokok Wajib Pajak, perhitungan pajak, pemotongan atau pemungutan pajak, serta pencatatan melalui Buku Pembantu Pajak telah dilaksanakan dengan baik. Kewajiban perpajakan terkait ketepatan waktu setor pajak baik di Desa Sumberpitu dan Desa Ngloram, masih terdapat beberapa pajak yang belum disetor sesuai Peraturan Menteri Keuangan Nomor 242/PMK.03/2014 Tentang Tata Cara Pembayaran dan Penyetoran Pajak. Untuk pelaporan SPT baik sacara masa ataupun tahunan belum dilaksanakan oleh Bendahara Desa Sumberpitu dan Desa Ngloram dikarenakan belum adanya sosialisasi mengenai hal tersebut dari instansi di tingkat kabupaten.
English Abstract
This study discusses the taxation obligations carried out by the village treasurer. Taxation obligations to the village are managed through village financial management regulated through the Minister of Home Affairs Regulation No. 113 of 2014. At the village financial management stage, taxation obligations exist at the implementation and administration stage carried out by the village treasurer as part of the government treasurer at the village level. Village financial management, one of which is implemented in the Village Fund. In Cepu Subdistrict, Blora Regency as one of the Village Fund receiving regions, there is a phenomenon related to the completeness of the Village Funds accountability report for 2017. This phenomenon is the return of accountability reports from 11 villages in Cepu Subdistrict, Blora Regency due to incomplete documents, one of which is related to tax documents. For this study, of the 11 villages that received the Village Fund in 2017 researcher took two villages, namely Sumberpitu Village as the smallest Village Fund recipient and Ngloram Village as the largest Village Fund recipient. The purpose of this study was to determine the accountability of the village treasurer for the implementation and administration of the 2017 Village Fund located in Cepu District, Blora Regency. In this study, researcher used a descriptive type of research. This type of research was chosen to parse the situation on the research object clearly on the focus of research that has been determined according to the formulation of the problem. The focus of the research that the researcher recovered was the Village Fund Implementation S The research carried out shows the accountability of the village treasurer for the implementation and administration of the 2017 Village Fund located in Cepu Subdistrict, Blora Regency has largely been going well. The Implementation Stage and the Administration Stage of the 2017 Village Fund from Sumberpitu Village and Ngloram Village have been carried out in accordance with applicable regulations. The implementation phase of the two villages is supported by internal policies of each village. The Administration Stage for closing the books and making accountability reports by the Treasurers of Sumberpitu Village and Ngloram Village to their respective village heads, was adjusted to the needs of the village. Fulfillment of tax obligations of the Treasurers of Sumberpitu Village and Ngloram Village related to ownership of the Taxpayer Identification Number, tax calculation, tax deduction or collection, and recording through the Tax Assistant Book has been carried out properly. Tax obligations related to the timeliness of tax payments both in Sumberpitu Village and Ngloram Village, there are still a number of taxes that have not been paid in accordance with Regulation of the Minister of Finance No. 242 / PMK.03 / 2014 concerning Procedures for Payment and Depositing Taxes. For SPT reporting, both one tax period and annual ceremonies have not yet been carried out by the Treasurers of Sumberpitu Village and Ngloram Village due to the lack of information on this matter from the district level agencies.tage in 2017, the Village Fund Administration Stage in 2017, and the Tax Obligations for the Village Fund in 2017. The data obtained by the researcher were analyzed using Miles and Huberman's interactive model analysis.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2019/779/052000134 |
| Uncontrolled Keywords: | Pajak, Kewajiban Perpajakan, Pengelolaan Keuangan Desa, Dana Desa, Bendahara Desa-Tax, Taxation Obligations, Village Financial Management, Village Funds, Village Treasurers. |
| 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 > Perpajakan |
| Depositing User: | soegeng sugeng |
| Date Deposited: | 09 Nov 2020 13:13 |
| Last Modified: | 21 Oct 2021 02:08 |
| URI: | http://repository.ub.ac.id/id/eprint/177736 |
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