Moundri, Nutfah Firmansyah (2017) Implementasi Kebijakan Pemungutan Pajak Parkir Melalui Sistem Self Assessment (Studi Pada Badan Pendapatan, Pengelolaan Keuangan, Dan Aset Kota Mojokerto). Sarjana thesis, Universitas Brawijaya.
Abstract
Di era otonomi daerah, Pemerintah Kota Mojokerto diberikan kewenangan untuk memperoleh pendapatan asli daerah (PAD). Salah satu sumber PAD yang dapat diperoleh adalah pajak daerah. Menurut UU Nomor 28 Tahun 2009, pajak daerah yang berhak dipungut oleh Pemerintah Kota Mojokerto adalah pajak parkir. Untuk memperoleh pendapatan melalui pemungutan pajak parkir, Pemerintah Kota Mojokerto mengeluarkan Perda No 12 Tahun 2010 yang dilaksanakan oleh BPPKA Kota Mojokerto. Menurut Perda Kota Mojokerto No 12 Tahun 2010, pemungutan pajak parkir menggunakan sistem self assessment, dimana wajib pajak diberikan wewenang untuk menghitung, melaporkan, dan membayar pajak yang terutang. Penelitian ini bertujuan untuk mendeskripsikan dan menganalisis implementasi kebijakan pemungutan pajak parkir melalui sistem self assessment, faktor pendukung dan penghambat beserta strategi untuk mengatasinya. Penelitian ini menggunakan penelitian deskriptif melalui pendekatan kualitatif dengan pengumpulan data melalui teknik wawancara, observasi, dan dokumentasi. Analisis data yang digunakan yaitu model analisis interaktif Miles, Huberman dan Saldana. Ditinjau dari teori implementasi kebijakan Edward III, hasil penelitian menunjukan bahwa implementasi kebijakan pemungutan pajak parkir melalui sistem self assessment di Kota Mojokerto sudah berjalan baik. Hal ini terlihat dari sosialisasi kebijakan kepada wajib pajak telah dilaksanakan, sumber daya baik manusia dan non manusia yang terpenuhi, adanya disposisi dari pelaksana, dan tersedianya SOP Pemungutan dan minimnya fragmentasi. Hal tersebut juga didukung oleh beberapa faktor seperti konsistensi peraturan perpajakan, sarana dan prasarana memadai, penerapan SIMPATDA, serta disiplin dalam membayar pajak. Namun pelaksanaannya juga tidak terlepas dari hambatan seperti ketidakjujuran wajib pajak dan minimnya akses informasi bagi wajib pajak. Untuk mengatasi hambatan tersebut, strategi yang digunakan yakni melaksanakan pemeriksaan dan pemberian sanksi administratif berupa denda serta meningkatkan kualitas pelayanan melalui layanan telepon dan pelayanan jemput pajak. Adapun saran yang diberikan oleh peneliti yakni, pemberian insentif bagi wajib pajak, sosialisasi berkelanjutan melaui kegiatan pendampingan dan kelas pajak, penyediaan website resmi, serta kerjasama dengan KPP Pratama dalam mengintensifkan pemeriksaan pajak.
English Abstract
In the era of regional autonomy, Mojokerto Municipal Government is given the authority to obtain local revenue (PAD). One of the sources of PAD that can be obtained is local taxes. According to Law Number 28 Year 2009, local taxes that are entitled to be collected by Mojokerto Municipal Government are parking tax. To obtain income through parking tax collection, Mojokerto Municipal Government issued Local Regulation Number 12 Year 2010 which was implemented by BPPKA of Mojokerto Municipal. According to Local Regulation of Mojokerto City Number 12 Year 2010, parking tax collection uses self assessment system, where the taxpayer is authorized to calculate, report, and pay the tax as what has been calculated. This study aimed to describe and analyze the implementation of parking tax collection policy through self assessment system, supporting and inhibiting factors, and strategies to overcome the inhibitions. This research used descriptive research with qualitative approach. Data was collected through interview, observation, and documentation. Data analysis that was used is interactive analysis model by Miles, Huberman and Saldana. Analyzed by theory of policy implementation by Edward III, the result of the research showed that the implementation of parking tax collection policy through self assessment system in Mojokerto City has been running well. This can be seen from socialization of policy to taxpayers has been implemented, resources both human and non-human are fulfilled, disposition of implementer, availability of parking tax collection SOP, and lack of fragmentation. It is also supported by several factors such as consistency of tax regulations, adequate facilities and infrastructure, implementation of SIMPATDA, and also the discipline of paying taxes. But there were also obstacles in implementing the policy such as dishonest of taxpayers and lack of information access for taxpayers. To overcome these obstacles, the strategy that has been used is conducting examination and administrative sanctions in the form of fines and improving the quality of service through telephone service and tax pick up service. The advice that could be given by the researcher are giving incentives for taxpayers, continuing socialization through mentoring activities and tax class, providing official website, and doing cooperation with KPP Pratama in intensifying tax audit.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2017/648/051708306 |
| Uncontrolled Keywords: | Implementasi Kebijakan, Pajak Parkir, Self Assessment System |
| Subjects: | 300 Social sciences > 342 Constitutional and administrative law > 342.09 Local government |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Publik / Negara |
| Depositing User: | Kustati |
| Date Deposited: | 23 Nov 2017 03:49 |
| Last Modified: | 04 Dec 2020 07:11 |
| URI: | http://repository.ub.ac.id/id/eprint/5890 |
Actions (login required)
 |
View Item |