ANALISIS IMPLEMENTASI KEBIJAKAN PEMBERIAN PEMBEBASAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) PROVINSI DKI JAKARTA TAHUN 2024 DI UPPPD CEMPAKA PUTIH JAKARTA PUSAT
DOI:
https://doi.org/10.31334/jiap.v5i2.4721Abstract
In connection with the problem of tax receivables and the amount of tax that must be paid by taxpayers, the DKI Jakarta Provincial Government issued a policy in the Regulation of the Governor of the Special Capital Region of Jakarta Number 16 of 2024 concerning the Provision of Relief, Reduction, and Exemption and Ease of Payment of Rural and Urban Land and Building Taxes in 2024. The purpose of this study is to analyze and evaluate the Implementation of the Policy for Granting Exemption of Rural and Urban Land and Building Taxes (PBB-P2) of DKI Jakarta Province in 2024 at UPPPD Cempaka Putih, Central Jakarta. The research approach used in this study is a qualitative approach. The results of this study show that the implementation of the policy of granting exemption from rural and urban land and building tax (PBB-P2) for DKI Jakarta Province in 2024 at UPPPD Cempaka Putih, Central Jakarta has not been able to run well even though the employee resources, infrastructure and budget are appropriate, the disposition of the attitude and commitment of employees who uphold the ASN code of ethics and the organizational structure that is in accordance with the Standard Operating Procedure (SOP) and authority based on position in the organizational structure has been running well, but there are shortcomings in the communication of the delivery of information received by taxpayers where the delivery is still uneven and unclear even though it has been done consistentlyReferences
Abdul Majid. (2017). Strategi Pembelajaran. Bandung: PT. Remaja Rodakarya.
Abdul Wahab, Solichin. 2019. Analisis Kebijakan: dari Formulasi ke. Implementasi Kebijakan Negara. Jakarta: Bumi Aksara
Ariesta, R. P., & Latifah, L. (2017). Pengaruh Kesadaran Wajib Pajak, Sanksi. Perpajakan, Sistem Administrasi Perpajakan Modern, Pengetahuan.
Dukeshire, S., Thurlow, J., Coastal Communities Network, Policy, I., & Scotia, N. (2022).
Understanding the link between research and policy. Halifax: Rural.
Herdiansyah, Haris. 2010. Metode Penelitian Kualitatif untuk Ilmu-ilmu Sosial. Jakarta: Salemba Humanika.
Ilyas, B.W. dan Suhartono, R. (2017). Perpajakan Pembahasan Lengkap Berdasarkan Perundang- Undangan dan Aturan Pelaksanaan Terbaru. Jakarta: Mitra Wacana Media.
Ilyas, Wirawan B., Richard Burton, Hukum Pajak Edisi 5 : Salemba Empat, Jakarta. 2023.
Indiahono, Dwiyanto. 2019. Kebijakan Publik Berbasis Dynamic Policy Analisys. Yogyakarta: Gaya Media
Mardiasmo.(2018). Perpajakan Edisi Revisi Tahun 2016. Yogyakarta:Penerbit
Mazmanian, D, H., dan Paul, A, Sabatier, 2023 Implementation and Public. Policy, New York, Harper Collins.
Mulyadi, 2022, Implementasi Organisasi, Yogyakarta, Gadjah Mada Univercity. Press
Prastowo, Yustinus, dkk. 2019. Pintar Menghitung Pajak Edisi Revisi. Jakarta: Raih. Asa Sukses. Rahayu, S. K. (2017). Perpajakan Konsep dan Aspek Formal. Bandung: Rekayasa Sains
Riant Nugroho. 2014, Kebijakan Publik di Negara-Negara Berkembang. Yogyakarta, Pustaka. Rosdiana, Haula Dan Edi Slamet irianto.2020.Pengantar Ilmu Pajak.PT Raja Grafindo.Persada:Jakarta
Sadhani.2020.Reformasi Administrasi Perpajakan.Makalah disampaikan pada kongres Nasional Ikatan Akuntan Indonesia V. Yogyakarta
Santosa, Budi dan Paul Willy, 2021, Metode Metaheuristik Konsep dan Implementasi, Surabaya: Guna Widya
Siahaan, Marihot P. 2020. Pajak Daerah dan Retribusi Daerah. Edisi Revisi. Jakarta: Rajawali Pers. Sudjana, Nana. 2018. Penilaian Hasil Proses Belajar Mengajar. BANDUNG: PT. REMAJA
ROSDAKARYA.
Sugiyono. (2017). Metode Penelitian Kuantitatif Kualitatif dan R&D.Bandung: Sugiyono. 2019. Metode Penelitian Kuantitatif Kualitatif dan R & D, Bandung: Alfabeta..
Waluyo. 2017. Perpajakan Indonesia edisi 12 buku 1. Jakarta: Salemba Empat. Peraturan dan Undang-Undang.
Widodo, Joko. 2021. Analisis Kebijakan Publik: Konsep dan Aplikasi Proses Kebijakan Publik.
Malang: Bayumedia
Jurnal
Analysis Of Implementation Of Tax Exemption Policy Land And Buildings Rural And Urban (Vol. 1 No. 4 (2013). Goole scholar, jurnal administration public International, vol.02 No.03.
Azia Desira Analisa Pemberian Pembebasan Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan Bagi Pensiunan Asn Di Unit Pelayanan Pemungutan Pajak Daerah Cempaka Putih. Vol 3 No 4 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Dewi Larasasti dan Achmad Februari 2021Analisis Implementasi Kebijakan Pemberian Pembebasan Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan Di Provinsi DKI Jakarta, Jurnal Ilmiah Indonesia, Vol. 6, No. 2,
Mudiyati Rahmatunnisa, Jurnal Ilmu Politik Analisis Implementasi Kebijakan Pembebasan Pajak Bphtb Bagi Peserta Ptsl Di Kabupaten Belitung Timur, jurnal administrasi bisnis vol.4 No.1, 2021
Nurul Fikri Azzahra, Dini Gandini Purbaningrum . 2022, Impelementasi Kebijakan Pemberian Pengurangan Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (PBB-P2) Akibat Dampak Pandemi Covid-19 Di Kota Pekanbaru
Saputri, Adinda Dewi, , analysis Of The Implementation Of The Policy For Providing Reductions In Fees For Acquisition Of Land And Building Rights, jorney administration business Vol. 12, No. 2 :2023
Wiwik Windiarti dan Mohammad Sofyan Analisis implementasi Penerimaan Pajak Bumi Dan Bangunan Kota Depok, jurnal Institut Ilmu Sosial dan Manejemen STIAMI Jakarta Vol.3 No.2 2021
Undang-Undang
Peraturan Gubernur Daerah Khusus Ibukota Jakarta Nomor 16 Tahun 2024 Undang-Undang No. 28 Tahun 2009
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.
