Pelaksanaan Pemungutan Pajak Kendaraan Bermotor di Kota Tarakan.

Ronny, - and Drs. Irwan Noo, MA and Muhammad Noor, M.Si. (2003) Pelaksanaan Pemungutan Pajak Kendaraan Bermotor di Kota Tarakan. Sarjana thesis, Universitas Brawijaya.

Abstract

Di dalam penerapan otonomi daerah, masih banyak kendala ditemukan. Ada 4 (empat) faktor yang dihadapi daerah di dalam pelaksanaan otonomi daerah, yaitu: (1) faktor sumber daya manusia, (2) faktor keuangan, (3) faktor peralatan, (4) faktor organisasi dan manajemen. Keempat faktor tersebut merupakan determinan penting di dalam menunjang pelaksanaan otonomi daerah. Berangkat dari kondisi tersebut,, faktor keuangan merupakan kondisi objektif yang perlu mendapat perhatian serius. Hal ini berkenaan dengan pengembangan daerah bersangkutan untuk membangun daerahnya, membutuhkan biaya pembangunan. Hal inilah yang memicu akan pentingnya penggalian potensi keuangan daerah, yang salah satunya, melalui penarikan pajak kendaran bermotor. Berdasarkan kondisi di atas, penelitian yang dilakukan berangkat dari suatu tema “Bagaimana Implementasi Kebijakan Pajak Daerah”, yang kemudian dirumuskan dalam dua pertanyaan, yaitu: (1) Bagaimana pemungutan pajak kendaraan bermotor di Kota Tarakan?, (2) Faktor apa saja yang mendukung dan menghambat di dalam pelaksanaan pemungutan pajak kendaraan bermotor di Kota Tarakan? Untuk menjawab pertanyaan di atas, dilakukan penelitian dengan menggunakan jenis penelitian Deskriptif. Dengan memfokuskan: (1) Pelaksanaan pungutan Pajak kendaraan bermotor ,yang meliputi: (a) Prosedur pungutan pajak, (b) Intensif kebijakan aparat pelaksana, (c) Kualitas dan kuantitas pelaksana, (d) sarana dan prasarana penunjang, (e) sosialisasi kebijakan pajak daerah; (2) Faktor pendorong implementasi kebijakan pungutan pajak daerah, yang meliputi: (a) Kewenangan daerah di dalam pelaksanaan, (b) pemberian intensif, (c) potensi yang perlu digali; (3) Faktor penghambat, yang meliputi: (a) keberadaan objek dan subjek pajak, (b) Pengawasan yang dilaklukan, (c) sosialisasi pada subjek pajak. Untuk memperoleh informasi, dilakukan penelitian di Cabang Dinas Pendapatan Daerah Propinsi Wilayah Kota Tarakan, dengan sumber data: (1) Kepala Dispenda Kaltim, (2) Kepala Dispenda Wilayah Bulungan di Tarakan, (3) Kepala UPT, PKB/BBNKB, dan (4) Petugas kantor Samsat. Perolehan data menggunakan (1) Observasi, (2) Wawancara, dan (3) Dokumentasi. Sedangkan analisa menggunakan Miles dan Huberman. Hasil penelitian ini menunjukkan, bahwa kebijakan pungutan pajak di Kota Tarakan merupakan implementasi kebijakan pemerintah nomor 65 tahun 2001. Dengan kebijakan tersebut, adanya kontribusi di dalam PAD Kota Tarakan sebesar 62,23 persen, sedangkan terhadap PAD propinsi sebesar 1,67 persen. Namun demikian, masih dijumpainya kelambanan di dalam prosedur penarikan pajak di lokasi penelitian. Ini disebabkan banyak pos-pos yang harus dilalui di dalam penarikan pajak. Selain itu, luasnya subjek pajak tanpa didukung prasarana yang memadai serta dukungan aparatur yang handal. Berangkat dari keadaan tersebut, penelitian ini mensarankan: (1) perlunya penambahan tenaga yang profesional, (2) ditambahnya prasarana, berupa kendaraan bermotor, serta (3) diperlukannya pembukaan cabang pembantu di tingkat Kecamatan.

English Abstract

In autonomous applying of area, still a lot of constraint found. There are 4 (four) factors faced by area in autonomous execution of area, there are : (1) human resource factor, (2) finance factor, (3) equipments factor, (4) organizational and the management factor. Fourth of the factor represent important determinant in supporting autonomous execution of area. Leave from the condition, factor of finance represent objective condition which require to get serious attention. This related with reference to development of pertinent area to build its area, requiring development expense. This matter trigger for the importance of dig of potency of area finance, what one of them is, through withdrawal of motor vehicle tax. Pursuant to condition of is above, research conducted leave from theme "How Policy Implementation of Tax of Area", later formulated in two question, there are : (1) How imposition of motor vehicle in Town Tarakan?, (2) What kind of factor of supporting and pursuing in execution of imposition of motor vehicle in Town Tarakan? To reply above question, research conducted by using type of Descriptive research. Focussedly: (1) Execution of motor vehicle imposition, covering: (a) the imposition procedure, (b) incentive of policy of apparatus executor, (c) quality and executor amount, (d) medium and advance supporter, (e) socialization of policy of tax of area; (2) Factor of impeller of policy implementation of area imposition, covering: (a) authority of area in execution, (b) the incentive gift, (c) the potency which require to be dug; (3) Resistor factor, covering: (a) existence of tax object and subjek, (b) the conducted observation, (c) socialization at tax subjek. To obtain information, done by research in Branch On Duty the Earnings Area of Regional Province of Town Tarakan, with data source: (1) Head of Dispenda Kaltim, (2) Head of Regional Dispenda of Bulungan in Tarakan, (3) Head UPT, PKB/BBNKB, and (4) Worker of Office Samsat. Acquirement of Data use: (1) Observation, ( 2) Interview, and ( 3) Documentation. While analysis use Miles and Huberman. Result of this research show, that policy of imposition in Town of Tarakan represent implementation of governmental policy of number 65 year 2001. With the policy, existence of contribution in PAD of Town of Tarakan equal to 62,23 gratuity, while to PAD of province of equal to 1,67 gratuity. But that way, still meeting of lethargy in procedure of withdrawal of tax in research location. This is caused by a lot of post - post which must be passed by in tax withdrawal. Others, broadness of subjek of tax without supported by adequate advance and also support of reliable apparatus. Leave from the circumstance, this research suggest: (1) The importance of addition of professional energy, (2) adding of advance, in the form of motor vehicle, and also (3) needing of bookkeeping of ministrant branch in subdistrict level.

Item Type:	Thesis (Sarjana)
Identification Number:	040303
Divisions:	S2/S3 > Magister Ilmu Administrasi Publik, Fakultas Ilmu Administrasi
Depositing User:	Unnamed user with username nova
Date Deposited:	09 Dec 2024 01:32
Last Modified:	09 Dec 2024 01:32
URI:	http://repository.ub.ac.id/id/eprint/233488

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