ANALISIS IMPLEMENTASI KEBIJAKAN EARMARKING TAX ATAS PAJAK PENERANGAN JALAN (STUDI KASUS WILAYAH DKI JAKARTA TAHUN 2020-2023
DOI:
https://doi.org/10.31334/jiap.v5i2.4718Abstract
The phenomenon of 53 units of street lighting lights that have died along Sedayu City road, Fly Over Kelapa Gading, Sunter to Plumpang Tanjung Priok road, North Jakarta where the road is a crowded logistics travel area so it will be very dangerous for motorists. This study aims to analyze the Implementation of the Earmarking Tax Policy on Street Lighting Tax in the DKI Jakarta Region and the efforts made in overcoming obstacles in the Implementation of Earmarking Tax on Street Lighting Tax in DKI Jakarta City. The type of research used is a type of descriptive research with a qualitative approach. The data collection techniques used are in the form of interviews, observations, and documentation. The conclusion of the study is that the number of street lighting installation points has decreased, while the realization of street lighting tax revenue has increased by 112.79%, the repair and installation of public street lighting has not been evenly distributed, there is still a lack of supervision, maintenance and lack of supporting infrastructure. Research suggestions are to collaborate between related parties such as PLN where they have the necessary infrastructure, carry out budgeting and infrastructure procurement, and socialize the application of earmarking tax and calculation methods to the community through social activities, festivals and seminars, then collaborate with the sub-district or sub-district level government to conduct socialization to the communityReferences
BUKU
Anggara, S. (2018). Ekologi Administrasi. CV. Pustaka Setia.
Anwar, P. C. (2017). Pembahasan Komprehensif Pengantar Perpajakan Teori dan Konsep Hukum Pajak. Mitra Wacana Media.
Anwar, P. C. (2018). Pedoman Lengkap Pajak Internasional Konsep Strategi dan Penerapan Jakarta . PT. Gramedia Pustaka Utama.
Dwikora, H. (2019). Perpajakan Indonesia. Mitra Wacana Media.
Maksudi, B. I. (2017). Dasar - Dasar Administrasi Publik : dari Klasik ke Kontemporer. PT RajaGrafindo Persada.
Mardiasmo. (2019). Perpajakan. CV Andi Offset.
Mulyadi, M. (2020). Metode Penelitian Praktis Kuantitatif dan Kualitatif. Publica Institute. Pohan, C. A. (2014). Perpajakan Indonesia Teori dan Kasus. Mitra Wacana Media.
Samudra, A. A. (2015). Perpajakan di Indonesia: Keuangan, Pajak, dan Retribusi Daerah. PT. Raja Grafindo Persada.
Sri, R. A. (2010). Pengantar Kebijakan Fiskal. PT. Bumi Aksara. Sugiyono. (2019). Metode Penelitian. Alfabeta.
JURNAL
Dean Lefrando Rogi, S. W. (2021). PENERAPAN KEBIJAKAN EARMARKING TAX PADA PEMUNGUTAN PAJAK KENDARAAN BERMOTOR TERHADAP PEMBANGUNAN DAN PEMELIHARAAN JALAN DI PROVINSI SULAWESI UTARA.
https://ejournal.unsrat.ac.id/index.php/emba/article/view/35927.
Gladys Elisa Kairupan, H. K. (2021). ANALISIS PENERAPAN KEBIJAKAN EARMARKING TAX PADA PEMUNGUTAN PAJAK PENERANGAN JALAN DI KOTA BITUNG.
https://ejournal.unsrat.ac.id/index.php/emba/article/view/33446.
Hebindatu, L. D. (2022). Analisis Penerimaan Pajak Penerangan Jalan di Kabupaten Bolaang Mongondow. https://ejournal.unsrat.ac.id/index.php/lppmekososbudkum/article/view/42338.
Manita Hidayati, R. I. (2022). Analysis of the Effectiveness of Earmarking Tax Policies for Street Lighting Taxes an Effort to provide Street Lighting in the Province of the Special Capital Region of Jakarta in 2018-2020.
Refina M. Mnggirang, J. J. (2017). Implementasi Kebijakan Pemerintah Tentang Pengalokasian Dana Pajak dari Penerimaan Pajak Penerangan Jalan Terhadap Penyediaan Penerangan Jalan Umum di Kabupaten Minahasa.
Tumangke, F. (2015). ANALISIS PENERAPAN KEBIJAKAN EARMARKING TAX PADA PEMUNGUTAN PAJAK PENERANGAN JALAN DI KOTA MANADO.
https://ejournal.unsrat.ac.id/v3/index.php/jbie/article/view/9373.
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.
