Analisis Efektivitas Pelaksanaan Penghapusan Sanksi Administrasi Pajak Hotel Dalam Rangka Pemulihan Ekonomi Di Kota Jakarta Pusat Pada Masa Pandemi Covid – 19 Tahun 2021
DOI:
https://doi.org/10.31334/jiap.v2i2.2917Abstract
A regional tax is a kind of tax that is collected and managed by the regional government and is used for funding all governmental functions and regional development. Regional Income Board is a Regional board assigned to manage all types of regional receivables and income, one of which is Hotel Tax. This study was conducted to find out how the Effectiveness of Hotel Tax Administration Penalty Removal that is regulated in Governor Regulation Number 60 of 2021 in Regional Income Board of (Central) Jakarta in order to increase economic recovery in Jakarta central city in Covid-19 pandemic era. This study uses a descriptive qualitative research method. Data collected was conducted through an interview, observation, and documentation. The result of this study presented that the effectiveness of the hotel tax administration penalty removal in the Covid-19 pandemic era is very effectiveif it is assessed from the hotel tax receivable target and realization. However, it has not yet been maximized in the implementation. The lack of maximizing in the hotel taxpenalty removal in order to recover economics is due to several obstacles, such as people's knowledge of this governor's regulationReferences
Buku-buku
Abuyamin. 2015. Perpajakan Dasar-Dasar Perpajakan; KUP; PPh; PPN&PPnBM; PBB; BM; Pajak Daerah dan Retribusi Daerah; PPSP; Pengadilan Pajak; Pengantar Perpajakan Internasional. Bandung: Mega Rancage Press Harjo, Dwikora. 2019. Perpajakan Indonesia. Edited by Supriadi. 2nd ed.
Bogor: Mitra Wacana Media. www.mitrawacanamedia.com Mardiasmo. 2016. Perpajakan (Edisi Terbaru 2016). Yogyakarta: AndiOffset
Pandiangan, Liberti. 2014. Administrasi Perpajakan. Jakarta: Erlangga
Pasolong, Harbani. 2016. Metode Penelitian Administrasi Publik.Bandung: Alfabeta
Pohan, Chairil Anwar. 2014. Pembahasan Komprehensif Perpajakan Indonesia Teori dan Kasus (Dilengkapi Tax Amnesty). Jakarta: Mitra Wacana Media
Resmi, Siti, 2017. Perpajakan Teori & Kasus – Edisi 10. Jakarta : Salemba Empat.
Sari, Diana. 2013. Konsep Dasar Perpajakan. Bandung: PT Refika Aditama
Siagian, Sondang P. 2017. Filsafat Administrasi Edisi Revisi. Jakarta: PT Bumi Aksara
Siahaan, M. P, 2016. Pajak Daerah & Retribusi Daerah. Jakarta: Rajawali Pers.
Sodikin, Slamet Sugiri. 2015. Akuntansi Managemen Sebuah Pengantar Edisi 5 . Yogyakarta: UPP STIM YKPN
Suparmono; Damayanti, Theresia Woro. 2010. Perpajakan Indonesia.Yogyakarta: Andi Offset
Syafiie, H Inu Kencana; Welasari. 2015. Ilmu Administrasi. Yogyakarta: Pustaka Pelajar
Waluyo. 2017. Perpajakan Indonesia Edisi 12 Buku 1. Jakarta: Salemba Empat
Undang - Undang
Reformasi Undang Undang Nomor 23 Tahun 2014 tentang Perubahan ketiga atas Undang Undang Nomor 22 tahun 1999 tentang Pemerintah Daerah
Undang Undang Nomor 28 tahun 2009 tentang Pajak Daerah dan Retribusi Daerah
Undang Undang Nomor 5 tahun 1974 tentang Pokok Pokok Pemerintahan Daerah
Undang Undang Nomor 34 Tahun 2000 tentang Pajak Daerah dan Retribusi Daerah
Peraturan Daerah Nomor 14 Tahun 2011 tentang Pajak Hotel. Pergub No. 60 Tahun 2021
Jurnal
Elni Fitri, 2021. Penerapan Kebijakan Perpajakan No. KEP-156/PJ/2020 Tentang Insentif PPh Pasal 25 Pada Masa Pandemi Covid 19 (Studi Kasus Pada KPP Pratama Kepanjen)â€: Universitas Tribhuwana Tunggadewi Malang
David Osvaldo Inasito, Haula Rosdiana 2021. Kebijakan Pengaturan Pajak Hotel dan Restoran Sebagai Sumber Pendapatan Daerah DKI Jakarta di Tengah Pandemi Covid – 19 : Universitas Indonesia
Claire Deborah Virginia, 2021. Implementas Kebijakan Pajak Hotel Dalam Menghadapi Pandemi Covid – 19 Di Suku Badan Pendapatan Daerah Kota Administrasi Jakarta Utara Dan Kabupaten Kepulauan Seribu: Sekolah Vokasi
Putu Surya Pratiwi, Ni Luh Supadmi ,2021. Pengaruh Pemahaman Peraturan, Administrasi Dan Sanksi Perpajakan Pada Kepatuhan Wajib Pajak Hotel Di Kota Denpasar. Universitas Udayana (Unud) Bali, Indonesia
F.C Susila Adiyanta, 2020. Kebijakan Penghapusan Sanksi Administrasi Perpajakan sebagai Stimulus Peningkatan Penerimaan Negara dari Sektor Pajak (Studi Evaluatif Normatif Kebijakan Perpajakan Nasional). Universitas Diponegoro
Tri Soewandi Eka Putra. 2016. Analysis Producer Behavior (Boarding House Owners) Towards the Implementation of Hotel Tax Categorized for Boarding Houses (Case Study Watugong, Malang). Malang: Universitas Brawijaya
Suherman, Dhafi Luthfi Prianata, Lurry Amelia Utami, Muhammad Ramdhan Rizali,Renzi Melyana Ayunda Sari, Sulthan Ariq Fikhriyadi 2021. Implementasi Kebijakan Penghapusan Sanki Administratif Kepada Wajib Pajak Sebagai Dampak Penyebaran Wabah Corona Virus Desease 2019 di Kabupaten Sumedang. Sumedang : Sekolah Tinggi Ilmu Sebelas April
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Copyright Notice
Please find the rights and licenses in Jurnal Ilmiah Administrasi Publik. By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
1.License
The non-commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
2.Author(s)' Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3.User Rights
Jurnal Ilmiah Administrasi Publik, spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Jurnal Ilmiah Administrasi Publik permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Jurnal Ilmiah Administrasi Publik on distributing works in the journal and other media of publications.
4.Co-Authorship
If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. Jurnal Ilmiah Administrasi Publik will not be held liable for anything that may arise due to the author(s) internal dispute. Jurnal Ilmiah Administrasi Publik will only communicate with the corresponding author.
5.Miscellaneous
Jurnal Ilmiah Administrasi Publik will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. Jurnal Ilmiah Administrasi Publik editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.
Every accepted manuscript should be accompanied by "Copyright Transfer Agreement" prior to the article publication.
