IMPLEMENTASI KEBIJAKAN PEMUNGUTAN PAJAK HIBURAN DI KOTA PALEMBANG PADA MASA PANDEMI COVID-19

MAWADDAH, PUTRI HARISA and Saptawan, Ardiyan and Junaidi, Junaidi (2022) IMPLEMENTASI KEBIJAKAN PEMUNGUTAN PAJAK HIBURAN DI KOTA PALEMBANG PADA MASA PANDEMI COVID-19. Undergraduate thesis, Sriwijaya University.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui implementasi kebijakan pemungutan pajak hiburan Kota Palembang pada masa pandemi Covid-19. Penelitian ini dilatar belakangi dengan adanya dampak dari Covid-19 yang menyebabkan pembatasan gerak masyarakat hingga penutupan tempat hiburan, hal tersebut juga berdampak pada tidak tercapainya target penerimaan pajak hiburan. Penelitian ini menggunakan teori implementasi yang dikemukakan oleh Van Meter dan Van Horn. Metode penelitian ini ialah metode kualitatif dengan teknik pengumpulan data studi pustaka, wawancara, dokumentasi, dan observasi. Penelitian ini mendapatkan hasil bahwa selama pandemi Covid-19 tidak tercapainya target penerimaan pajak hiburan yang dipengaruhi faktor pendukung dan penghambat dalam implementasi kebijakan pemungutan pajak hiburan. Faktor pendukung yaitu adanya kebijakan yang telah mengakomodir terkait pemungutan pajak hiburan, petugas pajak hiburan yang memadai dan berkompeten. Faktor penghambatnya yaitu pemberian penurunan pajak hiburan yang tidak merata, adanya penurunan jumlah wajib pajak pada tahun 2021, dan kondisi lingkungan sosial ekonomi. Hasil penelitian ini merekomendasikan agar dilakukannya penurunan tarif pajak hiburan terhadap setiap tempat hiburan, memberikan layanan pengiriman pesan singkat kepada wajib pajak untuk menginformasikan dan hal-hal apa saja yang perlu dipersiapkan dalam membayar pajak hiburan, dan bersikap tegas kepada wajib pajak yang tidak taat aturan. Kata Kunci: Implementasi, pajak hiburan, wajib pajak, Covid- 19 ABSTRACT This study aims to determine the performance of the implementation of the Palembang City entertainment tax collection policy during the Covid-19 pandemic. This research is motivated by the impact of Covid-19 which causes restrictions on people's movement to the closure of entertainment venues, this also has an impact on not achieving the entertainment tax revenue target. This study uses the implementation theory proposed by Van Meter and Van Horn. This research method is a qualitative method with data collection techniques literature study, interviews, documentation, and observation. This study found that during the Covid-19 pandemic, the entertainment tax revenue target was not achieved which was influenced by supporting and inhibiting factors in the implementation of the entertainment tax collection policy. The supporting factor is the existence of a policy that has accommodated the collection of entertainment tax, and an adequate and competent entertainment tax officer. The inhibiting factors are the unequal distribution of the entertainment tax, the decline in the number of taxpayers in 2021, and the condition of the socio-economic environment. The results of this study recommend that there be a reduction in the entertainment tax rate for each entertainment venue, provide short messaging services to taxpayers to inform and what things need to be prepared in paying entertainment tax, and be firm with taxpayers who do not. obey the rules. Keywords: Implementation, entertainment tax, taxpayers, Covid-19

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Implementasi, pajak hiburan, wajib pajak, Covid-19.
Subjects:	H Social Sciences > HJ Public Finance > HJ9-9940 Public finance J Political Science > JA Political science (General)
Divisions:	07-Faculty of Social and Politic Science > 63201-State Administration (S1)
Depositing User:	Putri Harisa Mawaddah
Date Deposited:	02 Aug 2022 04:23
Last Modified:	02 Aug 2022 04:23
URI:	http://repository.unsri.ac.id/id/eprint/75567

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