Hasil Pencarian  ::  Simpan CSV :: Kembali

"Skripsi ini membahas tentang Implementasi Pengurangan Pajak Bumi dan Bangunan Perkotaan di DKI Jakarta. Dan juga analisis membahas tentang analisis hambatan mengenai implementasi pengurangan Pajak Bumi dan Bangunan Perkotaan di D.K.I. Jakarta. Hasil dari penelitian ini adalah Implementasi kebijakan pengurangan PBB-P D.K.I. Jakarta telah dilaksanakan sesuai dengan peraturan yang telah ditetapkan. Kemudian hambatan yang ditemukan adalah minimnya informasi mengenai pengurangan kepada wajib pajak yang membutuhkan, minimnya SDM beserta masih kurangnya sarana dan prasarana penunjang. Pendekatan Penelitian yang digunakan dalam penelitian ini adalah pendekatan kualitatif, dengan teknik pengumpulan data berupa studi literatur dan studi lapangan.

---

This thesisdiscusses about theimplementation ofthe Urban - Land and Building Tax?s Incentive Policyin Jakarta. This thesis alsodiscusses this policy?s thread.The resultsofthis study is the policy has beencarried outin accordancewith theprescribed rules. Then thethreadswere foundarethe lack of information to taxpayerswho needed this incentives, lack ofhuman resources and lack offacilities and infrastructure. This research use qualitative approach, and the data collected by using literature studies technique and field studies technique."

"Pengalihan kewenangan pemungutan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan dari Pemerintah Pusat kepada Pemerintah Provinsi DKI Jakarta diiringi dengan pengalihan teknologi informasi berupa source code Sistem Informasi Objek Pajak SISMIOP beserta basis datanya. Pemerintah Provinsi DKI Jakarta mengembangkannya menjadi Sistem Informasi Manajemen Pajak Bumi dan Bangunan SIM PBB yang disesuaikan dengan peraturan daerah. SIM PBB didukung oleh Sistem Informasi Penunjang yaitu web pendataan online, Sistem Informasi Data SI Data , Geographic Information Systems GIS , dan e-Pajak.Penelitian ini bertujuan untuk menganalisis implementasi sistem administrasi Pajak Bumi dan Bangunan Perdesaan dan Perkotaan berbasis Teknologi Informasi di Provinsi DKI Jakarta dan faktor-faktor yang mendukung dan menghambatnya Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kualitatif. Hasil penelitian adalah implementasi sistem administrasi Pajak Bumi dan Bangunan Perdesaan dan Perkotaan berbasis Teknologi Informasi di Provinsi DKI Jakarta tidak berjalan dengan optimal karena faktor-faktor yang menghambat, yaitu sumber daya manusia, peraturan, dan masyarakat. Namun, implementasi sistem administrasi Pajak Bumi dan Bangunan Perdesaan dan Perkotaan berbasis Teknologi Informasi didukung oleh perkembangan teknologi, program dan anggaran unggulan, dan kerjasama dalam berbagi data.

---

The transfer of authority on the collection of Rural and Urban Land and Building Tax from the Central Government to the Provincial Government of DKI Jakarta is accompanied by the transfer of information technology in the form of source code of the Tax Object Information System SISMIOP along with its data base. The Provincial Government of DKI Jakarta developed it into a Land and Building Tax Management Information System PBB SIM that is adjusted to local regulations. SIM PBB is supported by Supporting Information System, i.e. online data web, Data Information System SI Data , Geographic Information Systems GIS , and e Pajak.

This study aims to analyze the implementation of administrative system of Rural and Urban Land and Building Tax based on Information Technology in DKI Jakarta Province and the factors that support and inhibit it The approach used in this study is a qualitative approach.

The result of the research is the implementation of administrative system of Rural and Urban Land and Building Tax based on Information Technology in DKI Jakarta Province is not running optimally because of the inhibiting factors, namely human resources, regulation, and society. However, the implementation of administrative system of Rural and Urban Land and Building Tax is supported by the technological developments, featured programs and budgets, and cooperation in sharing data."

"ABSTRAKSkripsi ini membahas mengenai implementasi kebijakan pada penerapan tarif progresif dalam rangka pelaksanaan pemungutan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan di DKI Jakarta dimaksudkan untuk memberikan progresivitas sehingga dapat dirasakan adil bagi Wajib Pajak. Namun pada penerapan kebijakannya ditemukan permasalahan. Penelitian ini bertujuan untuk menganalisis implementasi kebijakan dalam penerapan tarif progresif PBB P2 di DKI Jakarta. Penelitian ini dilakukan menggunakan pendekatan kualitatif melalui wawancara mendalam terhadap aktor-aktor pelaksana kebijakan dan studi literatur. Adapun hasil penelitian ini yakni implementasi penerapan tarif progresif PBB P2 yang belum baik ditinjau dari realisasi penerimaan PBB P2 tahun 2013 sebesar Rp 3.372.759.801.356 atau 93,79% yang belum optimal serta kendala dalam pelaksanaan penerapan tarif progresif PBB P2 berupa resistensi dari masyarakat DKI Jakarta dan upaya pemerintah dalam mengatasi kendala tersebut.

---

ABSTRACTThis undergraduate thesis discusses about implementation of progressive rates of land and building tax on rural and urban sector collection intended to provide a progression that can be perceived fairly for the taxpayer. However, the implementation of policies found problems. This study aims to analyze policy implementation in the application of progressive rates of land and building tax on rural and urban sector collection in Jakarta. This research was conducted using a qualitative approach through in-depth interviews of the actors implementing the policy and literature review. The results of this research is the implementation of application of progressive rates of land and building tax on rural and urban sector is not good in terms of realization of the land and building tax on rural and urban sector acceptance in 2013 is IDR 3,372,759,801,356, or 93.79%, which is not optimal and obstacle in the implementation of progressive rates the land and building tax on rural and urban sector such as resistance from people of Jakarta and government efforts to overcome that obstacle."

"Penelitian ini dilakukan untuk mendeskripsikan dinamika politik yang terjadi saat kebijakan Devolusi Pajak Bumi dan Bangunan di Indonesia diimplementasikan di DKI Jakarta. Kebijakan Devolusi PBB-P2 ditujukan untuk meningkatkan kemampuan finansial pemerintah daerah dan juga untuk meningkatkan proses demokrasi di tingkat daerah. Selain ditujukan untuk meningkatkan pendapatan pemerintah daerah, pelaksanaan Devolusi PBB-P2 juga diharapkan dapat meningkatkan intensitas komunikasi politik antara rakyat dengan pemerintah daerahnya. Penelitian ini dilakukan menggunakan metode kualitatif dengan pendekatan deskriptif. Hasil dari penelitian ini menunjukkan bahwa Devolusi PBB-P2 merupakan langkah tepat dalam kerangka desentralisasi fiskal untuk mendukung otonomi daerah, karena terbukti memberikan tambahan pendapatan bagi APBD Pemerintah DKI Jakarta dari sektor penerimaan pajak. Melalui Peraturan Daerah Gubernur DKI Jakarta diberikan wewenang untuk melakukan penyesuaian NJOP setiap tahunnya melalui Peraturan Gubernur. Dalam perjalanannya, masyarakat DKI Jakarta mengeluhkan penyesuaian NJOP yang dilakukan oleh Gubernur karena berdampak pada tingginya jumlah kenaikan PBB-P2 yang harus dibayarkan masyarakat. Hal ini kemudian berdampak pada munculnya gejolak politik di masyarakat yang memunculkan isu penggusuran masyarakat kelas menengah ke bawah ke luar Jakarta sehingga Jakarta hanya akan dihuni oleh masyarakat kelas menengah ke atas yang mayoritas berasal dari etnis tertentu. Gejolak politik ini kemudian membuat Gubernur DKI Jakarta mengeluarkan Peraturan yang memberikan pembebasan pembayaran PBB-P2 bagi masyarakat dengan NJOP di bawah Rp 1 Miliar. Kebijakan ini dinilai sangat meringankan masyarakat kelas menengah ke bawah, namun di sisi lain kebijakan ini dianggap sebagai langkah Gubernur untuk mencari dukungan politik dalam menyambut Pilgub tahun 2017 mendatang. Pandangan ini didasari akan fakta bahwa Pergub hanya bersifat sementara dan dapat berubah setiap tahunnya. Implikasi teori menunjukkan bahwa belum adanya pemahaman akan pajak sebagai instrumen politik yang berdimensi sosio-politik dan sosio ekonomi seperti yang disebutkan oleh Edi Slamet Irianto.

---

This study discusses the political dynamics that occur when the policy of Devolution of Land and Building Tax (PBB-P2) in Indonesia is implemented in Jakarta. PBB-P2 Devolution policies aimed to improve the financial capability of local governments and also to improve the democratic process at the local. In addition aimed to increase the income of local government, the implementation of the devolution of land and property tax is also expected to increase the intensity of political communication between the people and local authorities. This thesis used qualitative method with descriptive approach.

The results of this thesis indicate that the devolution of land and building tax is a right chioce to support regional autonomy in the fiscal decentralization framework. It is shown that the devolution of land and property tax provide additional revenue for the budget of the local government from tax revenue. Trough Local Regulations, Jakarta Governor is authorized to make adjustments of Appraisal of Taxable Value annually through Governor Regulation. In practice, the people of Jakarta complained the adjusment Appraisal of Taxable Value that set by the governor because it resulted in higher taxes to be paid. This condition then led to political turmoil in the society. Some people said that Governor wants to evict lower middle class society to move outside Jakarta so Jakarta would only occupied by upper middle class society which is mostly dominated by a particular ethnic.

This political turmoil led the Governor to issue the regulation which gives Land and Building tax exemption for people who have Land and Building whose value below one million rupiah. This policy is considered to be very alleviate to lower-middle class, but on the other side of this policy is considered as a strategy from Governor to seeking political support in welcoming the governor's election in the year 2017. This view is based on the fact that Guvernor Regulation is only temporary and are subject to change annually. Implications of the theory suggests that there is still little understanding of the taxes as a political instrument, which has dimension of socio-political and socio-economic as mentioned by Edi Slamet Irianto."

"Penelitian ini membahas mengenai Analisis Implementasi Pajak Bumi dan Bangunan Perdesaan dan Perkotaan PBB-P2 Atas Apartemen Strata Title Di Provinsi DKI Jakarta. Tujuan dari penelitian ini yaitu menganalisis implementasi pajak bumi dan bangunan perdesaan dan perkotaan PBB-P2 atas apartemen strata title di Provinsi DKI Jakarta. Pendekatan yang digunakan dalam penelitian ini adalah kualitatif deskriptif dengan metode pengumpulan data wawancara mendalam dan studi kepustakaan. Hasil dari penelitian ini yaitu Implementasi Pajak Bumi dan Bangunan Perdesaan dan Perkotaan PBB-P2 atas apartemen strata title di DKI Jakarta sangat kompleks karena apartemen tersebut merupakan suatu kawasan yang masih dalam tahap pembangunan jangka panjang serta beberapa tower sudah dihuni, sehingga pemenuhan kewajiban Pajak Bumi dan Bangunannya ada yang menjadi kewajiban developer dan ada kewajiban penghuni, namun SPPT tersebut masih atas nama PT XXX.

---

This research discusses about the analysis implementation of Land and Building Tax Treatment of Rural and Urban PBB P2 on the Apartment Strata Title In Jakarta. The purpose of this study is to analyze the tax implemntation of land and building rural and urban areas PBB P2 on the apartment strata title in Jakarta. The approach used in this research is descriptive qualitative data collection methods in depth interviews and literature study.

The results of this analysis, Implementation and Building Tax Rural and Urban PBB P2 on the apartment strata title in Jakarta is very complex because the apartment is an area that is still in the stage of long term development as well as some of the tower is occupied, so the fulfillment of tax obligation earth and building there is the obligation of the developer and there is no obligation occupants, but SPPT are still under the name of PT XXX."

"Penelitian ini bertujuan untuk menganalisis mengenai kebijakan pajak bumi dan bangunan perdesaan dan perkotaan (PBB-P2) khususnya bidang pendidikan swasta di Provinsi DKI Jakarta ditinjau dari asas kepastian hukum dan netralitas, sebagaimana tercantum dalam Peraturan Gubernur Provinsi DKI Jakarta Nomor 91 Tahun 2013 tentang Pengenaan dan Pengurangan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan di Bidang Pendidikan Swasta. Penelitian ini bersifat deskriptif dan menggunakan pendekatan kualitatif. Hasil penelitian menunjukkan bahwa kebijakan PBB-P2 dibidang pendidikan swasta tidak sesuai dengan asas kepastian hukum. Sehingga pendidikan swasta yang semata-mata tidak mencari keuntungan atau rugi sekalipun tetap terutang PBB-P2 dengan besaran secara efektif sebesar 25% (dua puluh lima persen) dari yang seharusnya terutang. Kebijakan tersebut juga tidak memenuhi asas netralitas karena berimplikasi terhadap semua pendidikan swasta sehingga bagi pendidikan swasta yang memang semata-mata tidak mencari keuntungan (non profit) menjadi terutang PBB-P2 dan pada pelaksanaannya dilapangan pada 'kondisi' objek pajak pendidikan swasta yang sama, masih belum diterapkan perlakuan PBB-P2 yang sama. Hal ini merupakan salah satu dasar pertimbangan agar kebijakan PBB-P2 dibidang pendidikan swasta sebaiknya dievaluasi dan direvisi kembali agar memenuhi asas kepastian hukum dan netralitas untuk meminimalisir dispute dalam pelaksanaan berbagai kewajiban dan hak perpajakannya.

---

This study is aimed to analyze rural and urban land and building tax (PBB-P2) policy particularly for private education property in DKI Jakarta province based on certainty and neutrality, as stated in Governor of DKI Jakarta Regulation Number 91 Year 2013 Regarding Imposition and Reduction of Rural and Urban Land and Building Tax for Private Education Property. This study uses descriptive and qualitative approach.

The outcome from this study shows that land and building tax policy in rural and urban for private school property is inappropriate to the principle of legal certainty. Therefore, non-profit private education or private education in loss position is still payable to PBB-P2 with effective rate 25% from the amount should be payable. That policy is also not fulfil the principle of neutrality because it effects all private education. Thus, purely nonprofit private education is still payable to PBB-P2 and in the field implementation with the same 'condition' tax object Private education is not applying same PBB-P2 treatment. This becomes one of considerations that PBBP2 for private education should be re-evaluated and-re-revised to meet certainty and neutrality as well minimizing dispute in tax liabilities and rights."

"Kebijakan insentif Pajak Bumi dan Bangunan Pedesaan dan Perkotaan (PBB-P2) sebagai dampak pandemi COVID-19 di Kota Bogor, berupa pengurangan tarif PBB-P2 pada SPPT PBB-P2 tahun 2020, yang memiliki tujuan untuk membantu wajib pajak PBB-P2 Kota Bogor, dalam melakukan kewajiban perpajakannya serta untuk mengisi kas daerah Kota Bogor, pada masa pandemi COVID-19. Penelitian ini dimaksud untuk menganalisis implementasi kebijakan insentif PBB-P2 Kota dengan meninjau dari teori implementasi kebijakan dari George Edward III, serta dampak dari implementasi kebijakan insentif PBB-P2 di Kota Bogor bagi wajib pajak PBB-P2 Kota Bogor dan Pemerintah Kota Bogor. Penelitian ini menggunakan paradigma post – positivist dengan pendekatan metode kualitatif dengan wawancara mendalam. Dari penelitian ini implementasi kebijakan insentif PBB-P2 belum sepenuhnya berhasil karena pada dimensi komunikasi pada sub dimensi transmisi komunikasi oleh Bapenda Kota Bogor, informasi terkait kebijakan insentif PBB-P2 Kota Bogor tidak sampai pada masyarakat. Pada dimensi staffing the beaurcracy belum terpenuhi karena Bapenda Kota Bogor, melakukan 4 fragmentasi dalam implementasi kebijakan. Dampak implementasi kebijakan insentif PBB-P2 Kota Bogor bagi wajib pajak PBB-P2 Kota Bogor, berdampak baik dari kedua sisi yakni ekonomi maupun non ekonomi. Pada pemerintah Kota Bogor, berdampak pada pengisian kas daerah Kota Bogor, yang digunakan untuk kebutuhan menjalankan pemerintahan di Kota Bogor, namun juga berdampak pada potential loss penerimaan PBB-P2 Kota Bogor.

---

The incentive policy for Rural and Urban Land and Building Tax (PBB-P2) as the impact of the COVID-19 pandemic in Bogor City, in the form of reducing the PBB-P2 rate at SPPT PBB-P2 in 2020, which has the aim of helping Bogor City PBB-P2 taxpayers , in carrying out its tax obligations and to fill the regional treasury of the City of Bogor, during the COVID-19 pandemic. This research is intended to analyze the implementation of the PBB-P2 City incentive policy by reviewing the theory of policy implementation from George Edward III, as well as the impact of the implementation of PBB-P2 incentive policy in Bogor City for the Bogor City PBB-P2 taxpayer and the Bogor City Government. This study uses aparadigm post-positivist with a qualitative method approach with in-depth interviews. From this research, the implementation of PBB-P2 incentive policy has not been fully successful because in the communication dimension in the sub-dimension of communication transmission by the Bogor City Bapenda, information related to the PBB-P2 incentive policy in Bogor City did not reach the community. In the dimension of staffing the assuranceBapenda has not been fulfilled because the City of Bogorhas carried out 4 fragmentation in policy implementation. The impact of the implementation of the PBB-P2 incentive policy for Bogor City for the taxpayers of PBB-P2 in Bogor City has an impact on both economic and non-economic aspects. For the Bogor City government, it has an impact on filling the local treasury of Bogor City, which is used for the need to run the government in the City of Bogor, but also has an impact on the potential loss of PBB-P2 revenue for Bogor City."

"Land and building tax is about society. In this tax not only about acceptance but include politics and publics issue. Land and building tax is the central tax which the majority allocation acceptance is used to local government for developing their area. The realization of the revenue of land and building tax in 2003-2007 had increased every year. The amount of the tax had always exceeded the target from the central government of DKI Jakarta. This research based on the new paradigm in tax?s theories, that is ?reducing the tax gap: the illusions of pain free deficit reduction?, who is told by Eric Toder. This research is focused on tax?s internal conditions, which determine the tax potential loss. The factors are nonfilling gap, underreporting gap and underpayment gap.

The method which was used in this research was qualitative method that had the character of descriptive research. It was a method that produced descriptive data, gathered from written and oral information from people and observed acts. This approaching instructs to background and individual intactly. This research is expected to know how to calculate estimated tax gap of land and building tax in the city of DKI Jakarta in 2003-2007, how its problems and how its solutions in order to optimalized acceptance potency.

This research concludes that the tax gap factors were statistically significance influence the total acceptance in land and building tax of DKI Jakarta in 2003-2007. The average estimation of land and building tax potency in DKI Jakarta was Rp.1.378.140.734.645,67 but the real acceptance just Rp.1.171.131.102.370,40 (84,95%). There is tax gap in that acceptance which was Rp.207.009.632.275,27 (15,05%) with composition Rp.15.776.913.158,26 (1,14%) for non-filling gap, Rp.181.525.320867,41 (13,17%) for underreporting gap and Rp.9.707.398.249,60 (0,74%) for underpayment gap. This calculation is just estimation number which is observed by research in the society. This acceptance influence other factors of land and building tax in DKI Jakarta.

Therefore, this research concluded that the tax?s internal and external conditions was very influence in optimalization land and building tax potency by the tax gap management. The researcher recommended that government should used tax potency and acceptance realization in order to optimalized acceptance potency. And renewing the tax payer?s data and the object of this tax and do the sanction execution expressly for people who impinge the taxation regulation."

"Skripsi ini membahas implementasi kebijakan Retribusi IMB Provinsi DKI Jakarta ditinjau dari asas ease of administration menggunakan teori Rosdiana dan Irianto. Skripsi ini mengangkat dua permasalahan yaitu apa yang melatar belakangi terjadinya perubahan Perda No. 1/2006 menjadi Perda No. 3/2012 Tentang Retribusi Daerah yang di dalamnya memuat ketentuan mengenai Retribusi IMB, serta bagaimana implementasi kebijakan Retribusi IMB ditinjau dari asas ease of administration. Penelitian ini menggunakan pendekatan kualitatif, dengan teknik pengumpulan data melalui wawancara mendalam, studi kepustakaan, dan observasi. Hasil penelitian (1) adanya perubahan Perda No. 1/2006 menjadi Perda No. 3/2012 dilatar belakangi adanya perubahan peraturan yang tingkatannya lebih tinggi sehingga harus dirubah dan menyesuaikan dengan peraturan yang berada di atasnya; (2) implementasi kebijakan Retribusi IMB Provinsi DKI Jakarta masih belum memenuhi kriteria ease of administration disebabkan masih kurangnya sosialisasi kebijakan Retribusi IMB oleh Dinas P2B, serta belum memadainya penggunaan perangkat sistem berbasis online.

---

This thesis discusses the implementation of building permit charges policy in DKI Jakarta Province, considering ease of administration principle discoursed by Rosdiana and Irianto. The study has two main issues : analyzing the background of Local Law No. 1/2006 modification to be Local Law No. 3/2012 about Local Charges which is contained with building permit charge’s regulation, and describing how the building permit charges policy in DKI Jakarta province is implemented considering ease of administration principle. The research uses qualitative approach with deep interview, literature study, and field observation as data collection methods.

The study's main issues find that (1) modification of upper regulation became a background factor of modification of Local Law No. 1/2006 to be Local Law No. 3/2012, since the lower local regulations always have to adjust the upper regulations that were in it; (2) the implementation of building permit charges policy in DKI Jakarta province still doesn’t comply yet with ease of administration criterion. The Main reason of this finding is lack of socialization held by Dinas P2B, and the use of media online based system is not available yet."

"Kebijakan pajak parkir sebagai salah satu komponen Pajak Daerah dan Retribusi Daerah PDRD menjadi salah satu sumber penerimaan Pendapatan Asli Daerah PAD yang cukup potensial, khiususnya bagi wilayah DKI Jakarta dengan mobilisasi penduduk yang tinggi. Namun sebaliknya, data penerimaan pajak parkir di DKI Jakarta menunjukan bahwa kontribusinya belum cukup signifikan. Skripsi ini menganalisis implementasi kebijakan pajak parkir di DKI Jakarta sebagai upaya optimalisasi penerimaan PDRD. Rumusan masalah dalam penelitian ini yaitu untuk mengetahui apakah implementasi kebijakan Pajak Parkir DKI Jakarta telah sesuai dengan Peraturan Daerah Nomor 16 Tahun 2010 dan apa saja faktor penghambat dan pendukung dalam implementasi kebijakan tersebut. Teori yang digunakan di antaranya teori kebijakan publik, kebijakan PDRD, fungsi pajak dan implementasi. Penelitian ini merupakan jenis penelitian kualitatif yang berusaha menjelaskan proses pelaksanaan kebijakan sesuai dengan fakta yang terjadi di lapangan. Lebih lanjut, teknik pengumpulan data dilakukan melalui Studi Lapangan dan Kepustakaan. Hasil dari penelitian ini adalah kebijakan pemungutan pajak parkir telah dilakukan sesuai prosedur dan telah diimplementasikan dengan baik. Hanya saja, strategi yang dilakukan oleh BPRD Badan Pajak dan Retribusi Daerah , baik dalam hal intensifikasi pengawasan dan pemeriksaan maupun ekstensifikasi meningkatkan jumlah WP pengelola parkir off street belum optimal. Selain itu, koordinasi antar instansi seyogianya dapat dilakukan untuk menggali data dan informasi pelaku bisnis parkir yang selama ini belum terdaftar.

---

Parking policy as one of province tax component and retribution become a source of potentially revenue, especially for DKI Jakarta which high society mobilization. But, data of parking tax revenue in DKI Jakarta show that its contribution still not significant. This study will analize implementation of parking tax policy in DKI Jakarta as effort to reach optimum province revenue. Problem of this study is to find the real condition of implementation parking tax policy in DKI Jakarta, based on Peraturan Daerah Nomor 16 Tahun 2010, also the obstacle and supporting factors in that policy implementation. This study use some theory such as public policy study, tax revenue policy, tax function, and implementation.

This study is qualitative study which trying to explain process of policy implementation in field. This study collecting data by field and literature study. The result of this study told that this policy implementation worked well as the procedures itself. Yet, its strategy which is running by Badan Pajak dan Retribusi Daerah BPRD , include intensification function such as controlling and inspection, also external intensification such as rising the number of tax payer in off street parking still not optimum. Then, coordination of each institute is needed to find data and information of parking businessman who are not registered yet."