scholarly journals ANALISIS POTENSI BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN SEBAGAI SALAH SATU PAJAK DAERAH

AdBispreneur ◽  
2019 ◽  
Vol 3 (3) ◽  
pp. 273
Author(s):  
Suryanto . ◽  
Bambang Hermanto ◽  
Mas Rasmini
Keyword(s):  
Qualitative Approach ◽  
Assessment System ◽  
City Government ◽  
Land Values ◽  
Collection System ◽  
Self Assessment ◽  
Local Taxes ◽  
Target Set ◽  
The City ◽  
Depth Interviews

 This study aims to analyze the potential of Land And Building Transfer Tax (BPHTB) revenue which is one of the local taxes in the city of Bandung. This study uses a qualitative approach with descriptive methods. Data collection techniques are carried out by observation, in-depth interviews and literature studies. The results of the study show that the realization of BPHTB revenues every year always increases. However, the increase was not optimal, because in some periods the target set was not reached. The set target is not achieved because BPHTB is included in the self assessment system, namely a tax collection system that authorizes taxpayers to determine the amount of tax payable themselves. Many taxpayers who report their transactions are not in accordance with reality, so they report obligations smaller than they should be paid. Since 2016, the Bandung City Government has set a range of land values based on land value zones issued by the National Land Agency as the basis for imposing BPHTB. Penelitian ini bertujuan untuk mengalisis potensi penerimaan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) yang merupakan salah satu pajak daerah yang ada di Kota Bandung. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif. Teknik pengumpulan data dilakukan dengan cara observasi, wawancara mendalam dan studi literatur. Hasil penelitian menunjukkan bahwa realisasi penerimaan BPHTB setiap tahunnya selalu meningkat. Namun peningkatan tersebut belum optimal, karena pada beberapa periode target yang ditetapkan tidak tercapai. Target yang ditetapkan tidak tercapai karena BPHTB termasuk ke dalam kelompok self assesment system yakni sistem pemungutan pajak yang memberi wewenang kepada wajib pajak untuk menentukan sendiri besarnya pajak terutang. Para wajib pajak banyak yang melaporkan transaksi mereka tidak sesuai realitanya, sehingga mereka melaporkan kewajiban lebih kecil dari seharusnya dibayarkan. Sejak tahun 2016, Pemerintah Kota Bandung menetapkan kisaran nilai tanah berdasarkan zona nilai tanah yang dikeluarkan Badan Pertanahan Nasional sebagai dasar pengenaan BPHTB.

scholarly journals The Authority Concerning the Collection of Groundwater Taxes After the Law No. 23 Year 2014 in the City of Surabaya

Yuridika ◽  
2020 ◽  
Vol 35 (3) ◽  
pp. 519
Author(s):  
Hendra Akbar Nugraha ◽  
Fikri Adiyasa Rosidin ◽  
Wimba Roofi Hutama ◽  
Muhammad Gaidy Wiratama
Keyword(s):  
Provincial Government ◽  
Assessment System ◽  
Self Report ◽  
Regional Government ◽  
Collection System ◽  
Self Assessment ◽  
Tax Collection ◽  
Local Taxes ◽  
Water Based ◽  
The City

Groundwater tax is a tax on the extraction and/or utilization of ground water. Based on Act No. 28 of 2009 concerning Local Taxes and Levies, Groundwater Taxes, the authority to collect taxes is carried out by the Municipality Government. Tax collection cannot be levied, what is meant by not being able to be bought is that the entire process of tax collection activities cannot be submitted to third parties. This provision shows that the groundwater tax collection system is a self-assessment system. The purpose of self-assessment is that taxpayers are given full trust to calculate, calculate, pay and self-report taxes owed. With this implementation, the Regional Revenue Service officers who become tax authorities are only tasked with overseeing the implementation of tax obligations by taxpayers. Tax collection cannot be levied, the authority to collect groundwater tax is given to the Provincial Government as stipulated in Act No. 23 of 2014 concerning Regional Government.

scholarly journals Pelaksanaan Pemungutan Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) di Kota Denpasar

2021 ◽  
Vol 2 (3) ◽  
pp. 450-455
Author(s):  
Anak Agung Triana Putri ◽  
Ida Ayu Putu Widiati ◽  
I Wayan Arthanaya
Keyword(s):  
Government Regulation ◽  
Field Research ◽  
Assessment System ◽  
City Government ◽  
Verification And Validation ◽  
Self Assessment ◽  
Data Collection Technique ◽  
Legal Subjects ◽  
Article 5 ◽  
The City

Gaining authority regarding buildings and land arises as a result of changes that cover the events and activities of individuals or legal entities as legal subjects who are given the responsibility to have rights to land and buildings by active laws and regulations. The purpose of this research is to reveal the implementation of the collection of Customs for the Acquisition of Land and Building Rights (BPHTB) for the transfer of rights in Denpasar City as well as the obstacles and and efforts to solve problems in the implementation of the collection of BPHTB. The method used is empirical legal research with a case approach. The data collection technique was carried out by field research. The sources of legal data used are primary and secondary, then the data is analyzed systematically. The results of the research reveal that the collection of BPHTB in the city of Denpasar uses an online system that has been regulated in the regulation of the mayor of Denpasar number 17 of 2016 which is contained in Article 5 by depositing the amount of payment to the BPD bank and paying taxes in the city of Denpasar, using a self-assessment system. The Denpasar City Government Regulation in determining the selling value in buying and selling transactions is based on verification and validation in contrast to the self-assessment system, the results of verification and validation often get the selling value set by the Regional Revenue Service which is much more than the actual value.

scholarly journals ANALISIS PELAKSANAAN PEMUNGUTAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN DI KOTA TOMOHON

2020 ◽  
pp. 1-7
Author(s):  
Sesilia Tiwow ◽  
Juliana Ohy ◽  
Bambang Hermanto
Keyword(s):  
Data Collection ◽  
Qualitative Approach ◽  
Assessment System ◽  
Tax Revenue ◽  
Literature Study ◽  
Self Assessment ◽  
Tax Collection ◽  
The City

Abstrak Penelitian ini bertujuan untuk mengetahui bagaimana pelaksanaan pemungutan BPHTB di Kota Tomohon. Penelitian ini menggunakan metode deskriptif eksploratif dengan pendekatan kualitatif. Teknik pengumpulan data yaitu dengan melakukan wawancara dan  studi pustaka berupa realisasi BPHTB setiap tahun dan peraturan daerah tentang BPHTB yang berlaku. Di kota Tomohon, pemungutan pajak BPHTB berdasarkan Peraturan Daerah No. 2 tahun 2011 dan dilaksanakan oleh BPKPD Kota Tomohon dengan menggunakan sistem self assesment. Adapun dalam pelaksanaan pemungutan BPHTB ini tak lepas dari peran notaris/PPAT dan pihak kecamatan dalam hal ini camat sebagai PPATS. Tarif BPHTB yang dikenakan sebesar 5%.  Berdasarkan hasil penelitian menunjukan bahwa pemungutan BPHTB di kota Tomohon telah berjalan dengan baik, dapat dilihat dari realisasi BPHTB selama beberapa tahun terakhir yang melebihi target, namun adapun tahun tertentu yang sangat jauh dibawah target. Hal ini karena sifat BPHTB yang tidak memiliki potensi penerimaan pajak yang jelas dan menentu.   Abstract This study aims to determine how the implementation of BPHTB collection in Tomohon City. This research uses descriptive exploratory method with a qualitative approach. Data collection techniques are by conducting interviews and literature study in the form of the realization of the BPHTB every year and the regional regulations on BPHTB that are in effect. In the city of Tomohon, BPHTB tax collection is based on Regional Regulation No. 2 of 2011 and implemented by BPKPD Tomohon City using a self-assessment system. As for the implementation of this BPHTB collection, it cannot be separated from the role of the notary / PPAT and the sub-district party, in this case the sub-district head as PPATS. The BPHTB rate is 5%. Based on the results of the study, it shows that the collection of BPHTB in Tomohon City has been going well, it can be seen from the realization of BPHTB over the last few years that has exceeded the target, but there are certain years that are far below the target. This is due to the nature of BPHTB which does not have clear and definite tax revenue potential.  

scholarly journals ANALISIS PERILAKU WAJIB PAJAK UMKM TERHADAP PELAKSANAAN PEMUNGUTAN PAJAK DENGAN MENGGUNAKAN SELF ASSESSMENT SYSTEM DI KOTA TOMOHON

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Trianita Putri ◽  
David P. E. Saerang ◽  
Novi S. Budiarso
Keyword(s):  
Assessment System ◽  
The Self ◽  
Self Report ◽  
Primary Data ◽  
Collection System ◽  
Self Assessment ◽  
Tax Laws ◽  
The Government ◽  
The City ◽  
Laws And Regulations

The self assessment system is a tax collection system that gives trust to taxpayers to calculate, pay and self-report the amount of tax that should be owed based on applicable tax laws and regulations. This study aims to (1) know the implementation of the self assessment system in the city of Tomohon (2) to know the knowledge of tax (3) to know the implementation of tax obligations (4) to know the sensitivity and compliance with changes in taxation. This type of research is descriptive qualitative by taking primary data directly through interviews with 10 taxpayer informants in Tomohon city who have met the criteria. The results of the study indicate that the implementation of the self assessment system in Tomohon City has not gone well due to lack of tax knowledge and counseling which is rarely held by the government (tax authorities).

scholarly journals ANALISIS EFEKTIVITAS BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) TERHADAP PAJAK DAERAH DI KABUPATEN MINAHASA TENGGARA

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Clever Clinton Koho ◽  
Harijanto Sabijono ◽  
Sintje Rondonuwu
Keyword(s):  
Qualitative Approach ◽  
Assessment System ◽  
Tax Revenue ◽  
Tax Law ◽  
Analysis Method ◽  
Process Data ◽  
Self Assessment ◽  
Local Taxes ◽  
Other Information ◽  
The Government

Tax inspection is a series of activities to search, collect, process data and or other information to test compliance fulfillment of tax obligations and for other purposes in order to implement the provisions of tax laws and regulations. This matter is also motivated with the current tax law in Indonesia in implementing tax collection with self assessment system. Cost acquisition of Land and Building Rights is one of the local taxes that has a major contribution as local tax revenue. The used analysis method in this research is descriptive with qualitative approach. The results used in this study show that the effectivity of Customs Acquisition Rights on Land and Buildings in 2015-2017 is considered very effective. This means that the performance of the Government in Southeast Minahasa Tenggara is very good because it can meet the targets that have been determined, and the government of Southeast Minahasa Tenggara should continue to maintain it.Keywords: Effectivity, Cost Acquisition of Land and Building Rights, Local Tax

scholarly journals ANALISIS POTENSI dan EFEKTIFITAS PAJAK DAERAH ATAS RUMAH KOS di KOTA MANADO

2015 ◽  
Vol 10 (2) ◽  
Author(s):  
Marsion Immanuel Kant Simangunsong ◽  
David Paul Elia Saerang ◽  
Inggriani Elim
Keyword(s):  
Descriptive Analysis ◽  
Real Income ◽  
Assessment System ◽  
Analysis Method ◽  
Self Assessment ◽  
Regional Income ◽  
Local Taxes ◽  
Boarding House ◽  
The City ◽  
New System

This regulation introduce the new system of taxation that is self assessment system occurred since 1984. This study determine how potential and realization of local taxes on boarding house toward original local income in Manado. This study explains potential and effectiveness of local tax toward boarding house in Manado. Whether the existing boarding house in Manado city and potentially effective for the implementation of local taxes imposed on the above 10 room boarding house. This study used a descriptive analysis method i9n which the research is done by collecting and analyzing the data collected and also explanation. This study concludes that the potential of the tax boarding house has great potential to be developed by the city of Manado especially department of regional income, where to impose a tax on the boarding house can increase regional real income of Manado in innovative way. To increase revenue from imposing tax of boarding house, is important to do socialization every three months to society who wants to open that business.

scholarly journals ANALISIS MEKANISME PEMUNGUTAN DAN EFEKTIVITAS RETRIBUSI PASAR DI KOTA BITUNG

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Meivi M. Kaunang ◽  
Lintje Kalangi ◽  
Treesje Runtu
Keyword(s):  
Research Method ◽  
Descriptive Analysis ◽  
City Government ◽  
Business Service ◽  
Operational Procedure ◽  
Local Revenue ◽  
Local Taxes ◽  
Qualitative Descriptive ◽  
The City ◽  
General Service

One source of Regional Original Revenue is local taxes, regional levies and other legitimate local revenue management. Regional levies consist of 3 types of retribution, namely general service retribution, business service retribution and certain licensing retribution. Market’s levies is one type of regional retribution that is included in general retribution whose collection must be in accordance with the existing operational procedure standards to support the realization of its acceptance. This study aims to determine the mechanism of market’s levies collection and the level of effectiveness of market’s levies in the city of Bitung. The research method used is qualitative descriptive analysis, by analyzing the collection mechanism and the effectiveness of market’s levies. The results of the study show that the mechanism of collection of retribution is in accordance with the existing SOP and the achievement of its effectiveness is effective with an average level of 87.13%. Bitung city government can be better able to approach marketers for example by socializing market’s levies regulations so that later can also support the realization of  levies revenue.Keywords : Market’s Levies, Collection Mechanisms and Effectiveness

scholarly journals The Implementation of Credentialing for First-Level Health Facilities of Badan Penyelenggara Jaminan Sosial (BPJS) Kesehatan Denpasar

2016 ◽  
Vol 12 (1) ◽  
Author(s):  
Luh Putu Sinthya Ulandari ◽  
Putu Ayu Indrayathi
Keyword(s):  
Managed Care ◽  
Thematic Analysis ◽  
Qualitative Approach ◽  
Health Facilities ◽  
Medical Provider ◽  
Self Assessment ◽  
Regular Monitoring ◽  
Medical Quality ◽  
Medical Facilities ◽  
Depth Interviews

The implementation of credentialing program in JKN is different from the previous era, particularly for new medical facilities and medical provider of PT. Jamsostek and ASABRI. Therefore, this study aims at finding out the description associated with the process of credentialing implementation of the first-level health facilities from the perspective of PPK 1 and BPJS Kesehatan, Denpasar Branch. This research was conducted in January 2014 using qualitative approach. Data was collected through in-depth interviews to 11 medical facilities, as well as 2 executive credentialing teams from BPJS Kesehatan, Denpasar Branch. The subjects were selected purposively and the data was analyzed using thematic analysis. There are still some obstacles in the implementation of such credentialing program: there are still existing providers, especially TNI/Polri, which have the value below standard but are still contracted to serve JKN participants because the number is still relatively small. The new medical facilities have difficulty in self-assessment because there are many indicators that must be met, but the budget is limited. The study concludes that credentialing program has not yet fully applied the concept of managed care, thus regular monitoring to improve medical quality is needed.

scholarly journals Persepsi Pegawai Unit Kearsipan SKPD terhadap Aplikasi Sistem Informasi Kearsipan Daerah (SIKEDA) dan Jaringan Informasi Kearsipan Daerah (JIKEDA) di Pemerintahan Kota Bukittinggi

2019 ◽  
Vol 8 (1) ◽  
pp. 9
Author(s):  
Agus Suherman ◽  
Ardoni Ardoni
Keyword(s):  
Social Service ◽  
Qualitative Approach ◽  
City Government ◽  
Electronic Records ◽  
Information Network ◽  
Government Agencies ◽  
Records Management ◽  
Descriptive Research ◽  
The Government ◽  
The City

AbstractIn this paper we discuss the SKPD Filing Unit Employee Perception of the Regional Archival Information System Application (SIKEDA) and the Regional Archival Information Network (JIKEDA) in  the City Government of Bukittinggi. The purpose of this study is to determine the competence and optimal shield of SKPD employees in inputting files to the SIKEDA application.This type of research is descriptive research with a qualitative approach. The location of this study was carried out in 5 SKPD Institutions in Bukittinggi, namely: (1) the Library and Archives Office of Bukittinggi City, (2) the Education and Culture Office of the City of Bukittinggi, (3) the Youth and Sports Pariwasata Service of the City of Bukittinggi, (4) the Health Service City of Bukittinggi, (5) Social Service of the city of Bukittinggi. The object of the study was SKPD employees in five government agencies in the city of Bukittinggi. Writing this paper aims to describe (1) To describe the optimization of the use of SIKEDA and JIKEDA applications by Admin node SIKEDA in supporting records management in the city administration of the City of Bukittinggi; (2) To describe the competencies possessed by HR in SKPD in utilizing information technology in the application of SIKEDA and JIKEDA applications in the City Government of Bukittinggi.Data was collected by observation and direct interviews with SKPD employees in the Bukittinggi city government and literature studies in the application of electronic records in the government of the City of Bukittinggi.Based on the discussion, it can be concluded that the First Employee in the SKPD in the City Government of Bukittinggi is still not optimal in inputting the archive to the sikeda Second application.iKeywords: optimization, competence, electronic archives.

scholarly journals EVALUASI PELAKSANAAN PEMUNGUTAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN (PPH) PASAL 22 WAJIB PUNGUT BUMN PADA PT. TELEKOMUNIKASI INDONESIA CABANG MANADO

2020 ◽  
Vol 15 (2) ◽  
pp. 83
Author(s):  
Romullo Matthew Salaki ◽  
Harijanto Sabijono
Keyword(s):  
Qualitative Research ◽  
Income Tax ◽  
National Development ◽  
The State ◽  
Assessment System ◽  
Research System ◽  
Collection System ◽  
Self Assessment ◽  
Tax Collection ◽  
State Revenue

Taxation is the sector that produces the most in an effort to increase state revenue. Through taxation, Indonesia is better able to submit requests for national development and other sector allocations. The appropriate method used in the special tax sector is a tax collection system that memebri for taxpayers, collect, deposit, and report the tax payable to the state treasury. The purpose of this study was to study the Evaluation of the Implementation of Collection, Depositing and Reporting of Income Tax Article 22 Obligatory SOE Levies at PT. Telekomunikasi Indonesia, Manado Branch. This research uses a descriptive qualitative research system. The results of research at PT. Telekomunikasi Indonesia, Manado Branch, can be accessed by collecting, depositing, and reporting income tax PP 22 mandatory SOE levies using a self-assessment system that is a tax collection system that authorizes taxpayers in the regulation of applicable tax invitations.

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