Merrytha, Hellenia (2017) Analisis Efektivitas Penerimaan Dan Keputusan Penetapan Tarif Pajak Bumi Dan Bangunan Perkotaan (Studi Kasus Pada Badan Pelayanan Pajak Daerah Kota Malang). Sarjana thesis, Universitas Brawijaya.
Abstract
Sejak diberlakukannya UU No. 28 Tahun 2009 tentang Pajak Daerah dan Retrubusi Daerah, pemerintah daerah memiliki hak kewenangan dalam hal pemungutan pajak daerah sepenuhnya. Melalui peraturan ini maka ada dua hal baru, yaitu pengalihan Pajak Bumi dan Bangunan Perdesaan Perkotaan (PBB-P2) dan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) yang semula dipungut oleh pemerintah pusat, kini dipungut oleh pemerintah daerah. Penelitian ini menggunakan rancangan penelitian kualitatif yaitu studi kasus. fokus penelitian yang dilakukan adalah pada Tingkat efektivitas penerimaan Pajak Bumi dan Bangunan Perkotaan di Kota Malang pada tahun 2013-2016 (sesudah pengalihan Pajak Bumi dan Bangunan Perdesaan Perkotaan yang dikelola oleh Pemerintah Kota Malang), Strategi yang digunakan untuk meningkatkan penerimaan Pajak Bumi dan Bangunan Perkotaan di Kota Malang dan Latar belakang perubahan tarif Pajak Bumi dan Bangunan Perkotaan di Kota Malang. Berdasarkan hasil analisis data diketahui bahwa tingkat efektivitas penerimaan PBB Perkotaan Malang dalam jangka waktu empat tahun, yaitu periode 2013-2016 secara keseluruhan sangat efektif meskipun mengalami penurunan tingkat efektivitas ditahun 2014 akan tetapi masih melebihi target yang telah ditetapkan dan ditahun selanjutnya terus mengalami peningkatan. Strategi yang digunakan Badan Pelayanan Pajak Daerah Kota Malang dalam rangka meningkatkan penerimaan PBB Perkotaan Malang sangat bervariasi dan beberapa strategi berpotensi menarik minat Wajib Pajak dalam memenuhi kewajibannya membayar PBB Perkotaan. Latar belakang perubahan tarif PBB Perkotaan Malang dan kenaikan Nilai Jual Objek Pajak (NJOP) dikarenakan selama tiga tahun belum mengalami perubahan selain juga karena penyesuaian NJOP dengan harga pasar yang berlaku pada saat ini. Meskipun NJOP mengalami kenaikan bukan berarti besaran Pajak Bumi dan Bangunan yang dibayar oleh Wajib Pajak mengalami kenaikan juga.
English Abstract
Since the validation of Law No. 28/2009 on Local Tax and Local Retribution, local goverment has been given full authority to collect the local tax. Two issues were emerging as new matters that must be attended after the acknowledgment of this Law. The issues were that Tax for Land and Building in Rural and Urban Regions (PBB-P2) and Fee for Right Acquisition over Land and Building (BPHTB) are subjected to the transfer of collection authority from previously collected by central goverment to newly collected by local goverment. Type of research was qualitative with the design of case study. Research focuses on several things, such as : the effectiveness of revenue obtained from Tax for Land and Building in Urban Regions in Malang City on Period 2013-2016 (after the transfer of collection authority to The Goverment of Malang for collecting Tax for Land and Building in Urban Regions ; the strategy used to improve the revenue from Tax and Land Building in Urban Regions; and the reason behind the change of rates at Tax for Land and Building in Urban Regions in Malang City. Result of data analysis indicated that the effectiveness rate of the revenue from Tax for Land and Building in Urban Regions in Malang City in four-year period, 2013-2016, was effective already. Although the effectiveness declined once in 2014, it still achieved the targets and started to improve in the new year. Various strategies were used by Local Tax Service Agency for Malang City to improve Tax for Land and Building in Urban Regions. Some strategies were quite potential to develop the interest of taxpayers to fulfill their obligation of paying taxes. Reason behind the change againts the tax rates and the sale rate of tax object was because during the last three years, tax rates was not yet changed after all, and tax object must adjust with the market value currently prevailed. Although tax object experienced few increasings, but it did not mean that taxes paid by taxpayers would increase too.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2017/942/051710384 |
| Uncontrolled Keywords: | Efektivitas, Pajak Bumi dan Bangunan Kota Malang |
| 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: | Kustati |
| Date Deposited: | 23 Oct 2017 02:10 |
| Last Modified: | 27 Sep 2020 05:30 |
| URI: | http://repository.ub.ac.id/id/eprint/4142 |
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