DAMPAK KEBIJAKAN PEMBERIAN PENGURANGAN POKOK DAN PENGHAPUSAN SANKSI ADMINISTRASI PIUTANG PAJAK BUMI DAN BANGUNAN PERKOTAAN DI KOTA PALEMBANG

AKBAR, MUHAMMAD ALIF and Semil, Nurmah (2024) DAMPAK KEBIJAKAN PEMBERIAN PENGURANGAN POKOK DAN PENGHAPUSAN SANKSI ADMINISTRASI PIUTANG PAJAK BUMI DAN BANGUNAN PERKOTAAN DI KOTA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

Public policy generally refers to the steps or decisions taken by the government to carry out its tasks, which can range from regulations to decisions. The government of Palembang city has set a policy in the form of providing a reduction in property tax arrears (PBB) as a decision they made so that the PBB arrears of a taxpayer can be reduced. However, every policy issued by the government must accurately predict the impact of the policy choices made because not every policy has the same impact over time since the policy was formulated. Therefore, this research aims to examine in depth the extent of the impact generated by the policy of providing principal reduction and administrative sanction exemption for property tax arrears in Palembang city. This study used a qualitative method. Data were obtained through interviews, observations, and documentation. Data analysis in this study included data reduction, data presentation, and drawing conclusions. In this study, it was found that this policy successfully reduced the financial burden on the community and helped resolve problems related to PBB payments while increasing PBB realization through arrears payments. Additionally, this policy also had psychological impacts that motivated people to pay taxes on time. The long-term impact of this policy includes increased taxpayer compliance and increased PBB realization by at least 5% annually. Although there were direct costs in the form of tax reduction incentives, the impact was proportional to the increased revenue for Palembang city. Furthermore, no significant indirect costs were found for the community related to the implementation of this policy. Thus, the policy of reducing PBB arrears in Palembang city is appropriate and can provide sustainable and significant impacts for both the community and the government at the same time in achieving the set goals.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Dampak Kebijakan, Kebijakan Publik, Piutang, PBB
Subjects:	K Law > K Law (General) > K3220 Public policy
Divisions:	07-Faculty of Social and Politic Science > 63201-State Administration (S1)
Depositing User:	M Alif Akbar
Date Deposited:	27 Mar 2024 03:58
Last Modified:	28 Mar 2024 05:53
URI:	http://repository.unsri.ac.id/id/eprint/142801

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