scholarly journals SOSIALISASI PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN

2021 ◽  
Vol 4 (2) ◽  
pp. 421
Author(s):  
Wayan Resmini ◽  
Abdul Sakban ◽  
Ni Putu Ade Resmayani

ABSTRAKPajak adalah peralihan kekayaan dari pihak rakyat kepada kas negara untuk membiayai pengeluaran rutin dan surplusnya digunakan untuk public saving yang merupakan sumber pendapatan negara. Sedangkan pajak daerah adalah pajak negara yang diserahkan kepada daerah untuk dipungut berdasarkan peraturan perundang-undangan yang dipergunakan untuk  pembiayaan daerah sebagai badan hukum public. Tindak lanjutnya,  ditetapkan Peraturan Daerah Kota Mataram Nomor 15  Tahun 2018 tentang Pajak Bumi dan Bangunan Perdesaan dan Perkotaan  (PBB-P2). Peraturan Daerah   ini diharapkan menjadi landasan hukum dalam  pengenaan Pajak daerah.. Untuk itu perlu adanya sosialisasi tentang betapa pentingnya masyarakat memiliki kesadaran dalam melakukan kewajiban untuk  membayar pajak bumi dan bangunan. Karena dalam kenyataannya masyarakat  masih banyak yang belum menyadari hal tersebut. Sosialisasi  ini mengambil lokasi di Kecamatan Mataram Timur, Kota Mataram, Nusa Tenggara Barat. Lokasi ini berada di dalam kota Mataram. Adapun tujuan pengabdian pada masyarakat  ini, adalah sebagai berikut: Untuk memberikan pemahaman dan pendidikan tentang : tata cara pembayaran pajak bumi dan bangunan , cara mengajukan keberatan penetapan pajak bumi dan bangunan, cara pengembalian kelebihan pembayaran pajak bumi dan bangunan oleh wajib pajak. Metode kegiatan ini dilaksanakan dengan metode ceramah , diskusi dan Tanya jawab. Tata cara Pembayaran dan Penagihan Pajak adalah sebagai berikut: Pajak yang terhutang berdasarkan SPPT harus dilunasi selambat-lambatnya 5 (lima) bulan sejak tanggal diterimanya SPPT oleh wajib pajak, Pada saat jatuh tempo pembayarannya tidak dibayar atau kurang dibayar, dikenakan sanksi administrasi  berupa bunga sebesar 2% setiap untuk jangka waktu paling lama 15 bulan sejak saat terhutangnya pajak. Tata cara mengajukan keberatan pajak yang ditentukan oleh walikota. Wajib pajak dapat mengajukan keberatan kepada Walikota atau pejabat yang ditunjuk atas sesuatu tentang: SPPT; SKPD;SKPDLB); dan SKPDN. Keberatan harus dilakukan dalam jangka waktu paling lama 3 (tiga) bulan sejak tanggal surat. Cara pengembalian Kelebihan pembayaran Pajak Bumi dan Bangunan Atas kelebihan pembayaran pajak, Wajib pajak dapat mengajukan permohonan pengembalian kepada Walikota. Kesadaran masyarakat dalam pembayaran pajak perlu ditingkatkan, hal ini harus diperhatikan dan dimaksimalkan  oleh pemerintah daerah Kota Mataram dan instansi terkait, karena  masih banyak masyarakat belum menyadari alangkah pentingnya peran dan fungsi pajak badi pembangunan daerah.Hasil pengamatan dan Tanya jawab pada saat pelaksanaan Pengabdian  masyarakat Faktor kesadaran masyarakat yang masih rendah, informasi tentang batas akhir pembayaran pajak kurang jelas dari instansi yang terkait. Kesulitan lainnya adalah tempat pembayaran pajak juga menjadi kendala Karen jarak tempuh kurang lebih 3-4 km dari tempat tinggal. Biasanya masyarakat baru membayar pajak saat terjadinya jual beli terhadap obyek pajak. Kata Kunci: pajak; bumi, bangunan; perkotaan; pedesaan. ABSTRACTTaxes are the transfer of wealth from the people to the state treasury to finance routine expenses, and the surplus is used for public saving, which is a source of state income. Meanwhile, regional taxes are state taxes submitted to the regions to be collected based on statutory regulations used for regional financing as public legal entities. As a follow-up, the Mataram City Regional Regulation Number 15 of 2018 concerning Rural and Urban Land and Building Tax (PBB-P2) has been stipulated. This Regional Regulation is expected to become a legal basis in the imposition of regional taxes. For this reason, there is a need for socialization about how important it is for people to have awareness in carrying out their obligations to pay land and building taxes. Because in reality, there are still many people who are not aware of this. This socialization took place in the East Mataram District, Mataram City, West Nusa Tenggara. This location is in the city of Mataram. This community service's objectives are as follows: To provide understanding and education regarding procedures for paying land and building taxes, how to file objections to the determination of land and building tax, how to return overpayments of land, and to build tax by taxpayers. This activity's method is carried out using lecturing, discussion, and question and answer sessions. Procedures for Payment and Collection of Taxes are as follows: Tax payable based on the SPPT must be paid not later than 5 (five) months from the date of receipt of the SPPT by the taxpayer. At the due date, the payment is not paid or underpaid, shall be subject to administrative sanctions in the form of interest in the amount of 2% for a period of no later than 15 months from the time the tax became due. The Mayor determines the procedure for filing a tax objection. The taxpayer can file an objection to the Mayor or the appointed official regarding SPPT, SKPD, SKPDLB), and SKPDN. Objections must be made within a maximum period of 3 (three) months from the letter's date. To return the overpayment of Land and Building Tax Excess Payment upon tax overpayment, taxpayers can apply for a refund to the Mayor. Public awareness in paying taxes needs to be improved. This must be considered and maximized by the regional government of Mataram City and related agencies, because there are still many people who do not realize the importance of the role and function of taxes for regional development. The results of observations and discussions during the implementation of community service, this problem is caused by public awareness factors that are still low and lack of information about the deadline for tax payments from the relevant agencies. Another difficulty is where to pay taxes which is a constraint because the distance is approximately 3-4 km from the place of residence. Usually, people only pay taxes when the tax object is bought and sold. Keywords: tax; land; building; urban area; rural area

2019 ◽  
Vol 1 (2) ◽  
pp. 814-825
Author(s):  
Weggy Oktya Dwitra ◽  
Henri Agustin ◽  
Erly Mulyani

Taxes are the main source of state income and reception, and are used to increase the prosperity and welfare of the people as a whole. The income tax collection system currently provides loopholes for taxpayers to prepare reports on tax payments to a minimum as long as they do not deviate from the applicable legislation.Important issues in taxation include awareness of paying taxes, tax paying behavior, obedience in paying taxes and tax avoidance. In connection with this research conducted aims to examine empirically about: (1) The moral-ethics effect of income tax on tax avoidance, and (2) Socio-demographic relations on the moral-ethical influence of income tax on tax avoidance. In connection with this research conducted aims to examine empirically about: (1) The moral-ethics effect of income tax on tax avoidance, and (2) Socio-demographic relations on the moral-ethical influence of income tax on tax avoidance. The data needed in this research is obtained from a questionnaire filled in by the income taxpayer sample registered at the KPPP Padang, which consists of 100 taxpayers. The collected data was analyzed using simple and multiple linear regression tests and the MRA (Moderating Regression Analysis) test for moderating variables. The research results obtained are (1) Moral-ethics of income tax affects the intention of personal taxpayers to carry out tax avoidance income tax. (2) Socio Demography does not moderate the relationship between moral-tax ethics and personal taxpayer intentions to carry out tax avoidance income taxes. (3) Moral-Ethics of Income Tax and Socio-Demographic influence together towards Tax Avoidance. In addition Socio Demography is proven only as an independent variable (predictor) in relation to Tax Avoidance.


Acta Comitas ◽  
2019 ◽  
Vol 4 (2) ◽  
pp. 213
Author(s):  
Aditya Putra Thama ◽  
Ni Ketut Supasti Dharmawan

Current sports activities are quite closely related to tourism. Tourism is the main source of livelihood for the people of Bali. Along with the development of sports in Bali, the implementation of sports tourism was also developed as an option in the development of local tourism. Bali Provincial Sports Regulation regulates sports tourism in Bali. However, the provisions of Article 14 paragraph (2) of the regulation require regional government recommendations prior to the implementation of sports tourism, which if not fulfilled can be subject to criminal sanctions in contravention of the SKN Law and the implementing regulations give rise to norm conflicts. The purpose of this study is to study the implementation of sports tourism based on the Bali Province Sports Regulations and analyze criminal sanctions for not being given the recommendations of the regional government by the organizers. The method used in this study is a normative legal research method with a statutory approach. The results of the study show that based on the Bali Provincial Sports Regulations the implementation of sports tourism must obtain recommendations from the regional government as Article 14 paragraph (2) of the Provincial Regulation on Sport in Bali. However, higher legal provisions related to sports, namely the SKN Law does not regulate this. The SKN Law which is a reference for organizing sports only requires a recommendation from the relevant organization of sports branch as Article 51 paragraph (2). The criminal provisions as Article 65 paragraph (1) of the Bali Province Sports Regulations for organizers who do not have a recommendation from the regional government are irrelevant and seem excessive considering the recommendation is an administrative requirement for an activity, it will be more relevant if administrative sanctions are imposed rather than criminal sanctions. In the event that this occurs, it will refer to the provisions of the SKN Law as well as the implementation rules. Kegiatan olahraga saat ini cukup erat kaitannya dengan pariwisata. Pariwisata merupakan sumber mata pencaharian utama bagi masyarakat Bali. Seiring dengan berkembangnya olahraga di Bali, penyelenggaraan pariwisata olahraga juga dikembangkan sebagai salah satu pilihan dalam pengembangan pariwisata lokal. Perda Keolahragaan Provinsi Bali mengatur pariwisata olahraga di Bali. Namun ketentuan Pasal 14 ayat (2) pada perda tersebut yang mewajibkan rekomendasi pemerintah daerah sebelum penyelenggaraan pariwisata olahraga, yang apabila tidak dipenuhi dapat dikenakan sanksi pidana bertentangan dengan UU SKN maupun peraturan pelaksanaannya memunculkan konflik norma. Tujuan studi ini yakni untuk mengkaji penyelenggaraan pariwisata olahraga berdasarkan Perda Keolahragaan Provinsi Bali dan menganalisis sanksi pidana atas tidak dikantonginya rekomendasi pemerintah daerah oleh penyelenggara. Metode yang digunakan dalam penelitian ini adalah metode penelitian hukum normatif dengan pendekatan perundang-undangan. Hasil studi menunjukkan bahwa berdasarkan Perda Keolahragaan Provinsi Bali penyelenggaraan pariwisata olahraga wajib mendapatkan rekomendasi dari pemerintah daerah sebagaimana Pasal 14 ayat (2) Perda Keolahragaan Provinsi Bali. Namun ketentuan perundang-undangan yang lebih tinggi terkait dengan keolahragaan, yakni UU SKN tidak mengatur demikian. UU SKN yang merupakan acuan dari penyelenggaraan keolahragaan hanya mewajibkan adanya rekomendasi dari induk cabang olahraga yang bersangkutan sebagaimana Pasal 51 ayat (2). Adapun ketentuan pidana sebagaimana Pasal 65 ayat (1) Perda Keolahragaan Provinsi Bali bagi penyelenggara yang tidak mengantongi rekomendasi dari pemerintah daerah tidaklah relevan dan terkesan berlebihan mengingat rekomendasi adalah sebuah syarat administrasi dari sebuah penyelenggaraan kegiatan, maka akan lebih relevan jika dikenakan sanksi administratif daripada sanksi pidana. Dalam hal itu terjadi, maka akan mengacu pada ketentuan UU SKN maupun aturan pelaksanaannya.


2021 ◽  
Author(s):  
GOVERNANCE: JURNAL POLITIK LOKAL DAN PEMBANGUNAN

This study aims to determine and analyze the picture of the implementation of the role and oversight of the implementation of regional government affairs conducted by the Inspectorate of Deli Serdang and constraints faced by local governments in Deli Serdang Region. This research use descriptive method with qualitative approach technically, to illustrate the operational activities and the play is carried out by the inspectorate of Deli Serdang. Thus the data source is the people or individuals who fully understand the problems studied and formally involved in the regulatory process. The results concludes that the supervisory role through internal audits of the implementation of regional government affairs in Deli Serdang by District Inspectorate has been implemented properly. However there are also some disadvantages which become information for planning improvements in the supervision of the future. Within the framework of optimizing the role and function as an internal auditor, Deli Serdang District Inspectorate is still experiencing constraints such as human resource constraints, Operational Standards and the constraints that have not been going well.


2021 ◽  
Vol 3 (1) ◽  
pp. 53-58
Author(s):  
Refi Pratiwi ◽  
Mas Iman Kusnandar

The purpose of this study was to determine and analyze the level of the economy, knowledge of taxes, and sanctions on compliance with land and building tax payments in rural and urban areas (PBB-P2) for the people of Cadasari District, Pandeglang Regency. This research uses a quantitative approach. The data source used in this study is primary data; this research was taken by distributing questionnaires to the respondents, namely land and building taxpayers in Cadasari District, Pandeglang Regency. The data analysis method used in this study is multiple linear regressions (Multiple Regression Analysis). This analysis is intended to reveal the influence between several independent variables and the dependent variable. The population in this study was the people of Cadasari District who were registered as land and building taxpayers (PBB-P2) at the end of 2020, namely 2417 people, while the sample using Slovin’s formula was determined as many as 44 samples. The results of the research on the hypothesis that part there is an influence on the level of the economy, knowledge of taxes and sanctions on compliance with the payment of Rural and Urban Land and Building Tax (PBB-P2) for the people of Cadasari District, Pandeglang Regency.


2018 ◽  
Vol 4 (1) ◽  
Author(s):  
Sri Wahyu Handayani

Implementation of Law Number 28 Year 2009 About Local Taxes and Levies and Qanun of Nagan Raya Regency Number 13 Year 2011 About Land Tax Rural and urban sector buildings have regulated the tax system of rural and urban land building taxes that were originally a central tax now become tax region, this is a form of follow-up of regional autonomy and existing fiscal decentralization. The result of the tax management 100% (one hundred percent) goes to the local treasury so that there is no more tax revenue sharing to the central government. One of the supporting aspects of success is through community participation. This study aims to determine how the role of government in every process of making policy, strategy, communication dispute resolution and role as therapy in society. This research uses qualitative descriptive method, based on the data obtained from the results of this study is described with the sentence according to the category to conclude, the data in the form of observation, interview and documentation.The results of this study indicate that the role of local government to increase the participation of the people paying the rural and urban land tax building is done through efforts such as improving the tax and retribution services through the simplification of administrative systems and procedures, raising public awareness through socialization approach, impose a 2% penalty per month for taxpayers who are late in paying taxes on PBB-P2, improving the quality of employees or tax collectors, improving and structuring the procedures of the financial administration system to prevent errors, leaks or deviations from the use of funds thereby through efforts made by the Regional Government Nagan Raya District is running well. This can be proven through data obtained by researchers through the Regional Finance Management Agency of Nagan Raya District, the increase of the number of taxpayers and the UN-P2 revenue from 2014-2016 in Nagan Raya District.Keywords : The role, local government, public participation, tax land sector buildingrural and urban areas


2020 ◽  
Vol 8 (1) ◽  
pp. 177-182
Author(s):  
Enny Agustina

Purpose of the study: This article aimed to analyze the implementation of the regional government and administrative sanctions in Indonesian regional regulations. Methodology: The research method used is normative legal research. The data were analyzed using a qualitative descriptive technique. Main Findings: The final results showed that the type of relationship between the central and the local governments does not reduce the right of the local people to participate (freely) in the implementation of the regional government. The relationship between the central government and the regions did not diminish the rights of the people. Applications of this study: Local government sanctions and administration in Indonesian regional regulations. Novelty/Originality of this study: The task of the government is to realize the state’s objectives as formulated in the unveiling of the Constitution 1945 of the Republic of Indonesia, and this duty is a comprehensive task. This requires the regulations to direct the implementation of governance that is more in line with the expectations and needs of the community (citizen-friendly).


At-Taradhi ◽  
2017 ◽  
Vol 8 (1) ◽  
pp. 17
Author(s):  
Eny Dewi

This study aims to determine the effectiveness, efficiency and strategy of local tax management to increase the local receipt (PAD). The analysis technique used is descriptive analysis and SWOT analysis. The result of the research shows that the 2011-2015 average of effectiveness ratio of Banjarmasin City Local Tax is included in very effective category, so also efficiency ratio is in very efficient category. In detail the Local Taxes by type belonging to very effective categories include Hotel Tax, Restaurant Tax, Street Lighting Tax, Parking Tax, and Rural and Urban Land and Building Tax (PBB-PP). Fairly effective categories include Entertainment Tax and Advertising Tax, less effective category is a BPHTB tax, while the Swallow's Nest Tax is an ineffective category. Overall efficiency averages fall into the most efficient category, except the Tax on Land and Building Acquisition (BPHTB) and Rural and Urban Land and Building Tax (PBB-PP) which fall into the efficient category. Strategies to increase Local Receipt (PAD) are 1) to socialize and publicize services and public awareness of the importance of Local Taxes 2) Increase the use of better information technology so as to increase the capability in validation of tax potentials and levies more valid, 3) Simplify the bureaucratic stage and increase online services in terms of tax payments so as to attract public interest to pay taxes.Keyword: Local Receipt, Local Tax, Effectiveness Ratio, Efficiency Ratio


2020 ◽  
Vol 1 (2) ◽  
pp. 111-115
Author(s):  
Bayu Angga Saputra ◽  
I Nyoman Putu Budiartha ◽  
I Nyoman Sujana

Considering that the increasing number of migrants from year to year always shows an increase so that it has an impact such as order, peace and security of the people and until now there is no legal basis to prohibit migrants from coming to Bali and Gianyar in particular, in this case there is an empty norm that is not yet rules that can be used as a legal basis for prohibiting people from entering Bali, the local government of Bali Province takes steps to restructure and control immigrants through the registration policy of immigrants in the Province of Bali with the Governor's Letter No. 470/7587 /  B. Tapem about guidelines for registering newcomers. The problem in this study is: how the authority of the Gianyar Regional Government in carrying out orderly administration of the migrant population in Gianyar Regency and what sanctions are imposed on the immigrant population who do not carry out orderly administration in Gianyar Regency.This type of research is Juridical Empirical, considering this study uses data or facts in the field and is reviewed based on the laws and regulations related to the issues raised. The results of the discussion in this study are as follows: Gianyar Regency has the authority in carrying out orderly administration of  the migrant population in  Gianyar regency this can be seen from the provisions in the Gianyar Regency Regulation Number 1 of 2002 in Article 2 of every population movement, temporary occupation and mandatory seasonal population registered with the local Village Head. Administrative sanctions given to immigrant residents who do not make KTP or Kipem for more than 3 months are  not  given  administrative services  forever  so  that  they  cannot  stay permanently or temporarily in the Gianyar Regency.


Gesnerus ◽  
2019 ◽  
Vol 76 (2) ◽  
pp. 172-191
Author(s):  
Susanne Vollberg

In the television programme of West Germany from the 1960s to the 1980s, health magazines like Gesundheitsmagazin Praxis [Practice Health Magazine] (produced by ZDF)1 or ARD-Ratgeber: Gesundheit [ARD Health Advisor] played an important role in addressing health and disease as topics of public awareness. With their health magazine Visite [Doctor’s rounds], East German television, too relied on continuous coverage and reporting in the field. On the example of above magazines, this paper will examine the history, design and function of health communication in magazine-type formats. Before the background of the changes in media policy experienced over three decades and the different media systems in the then two Germanys, it will discuss the question of whether television was able to move health relevant topics and issues into public consciousness.


2017 ◽  
Vol 6 (3) ◽  
Author(s):  
Suryo Ediyono (Page 33-42)

The ideology of radical-terrorism is an interesting remark to be understood by the Karangduren Klaten village community as an effort in preventing the entry value that is against the ideology of Pancasila. The supreme divinity value of Pancasila ideology one in the reform era has been challenged by the wave of globalization on information. Socialization on the divinity values aims to stimulate public awareness on the threat of radical ideology of terrorism that potentially grow and develop in the village of Karangduren, Kebonarum, Klaten. This study covers the fields of nationalism and identity with the preaching method and focus of discussion. The Ideology of divinity axiologically and epistemologically comprising of divinity, humanity, unity, democratic and justice values which need to be delivered through specific form of communication which can be adjusted to community’s life in the village of Karangduren. Language as a tool in which various information can be accessed by people living in both rural and urban transition strongly influenced by factors of traditional cultural practices that are still upheld in dealing with modernity. The current actual discourse of terrorism needs to be understood and useful as countering radicalism through familiarization the noble values exemplifications as deeply held by the community leaders and the local youth movement ‘Karangtaruna; through the use of appropriate language on the context of Karangduren citizens.


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