Penetapan dan Pembayaran Pajak Bumi dan Bangunan Perdesaan Perkotaan (PBB-P2) di BPPD Kabupaten Sidoarjo

Authors

  • Dewi Agustya Ningrum Fakultas Ekonomi Universitas Maarif Hasyim Latif Sidoarjo, Indonesia
  • Fitria Ulandari Fakultas Ekonomi Universitas Maarif Hasyim Latif Sidoarjo, Indonesia

DOI:

https://doi.org/10.31334/reformasi.v8i1.1419

Keywords:

Regional Tax, Payment of taxes, Determination

Abstract

Sidoarjo Regency has nine types of taxes which are sources of income for the region. Forced payments to the nine types of taxes are carried out not solely for the inclusion of regional cash, but the funds collected from the tax payments will be made for development for the sake of harmony and leveling of the local economy. This tax collection is felt to be very burdensome to taxpayers due to lack of socialization so that understanding of on the benefits that taxpayers can be feel with tax contributions is less appreciated. Taxpayers are asked to take an active role in paying taxes, so that taxpayers truly understand the tax regulations on how the tax determination path is carried out, the mechanism of tax payments is carried out. Revenue generated from tax collection provides a very large role in regional income. Local governments need a plan or strategy to identify the linkages between the existence of hotels, restaurants, places of tourism or entertainment, billboards, street lighting, earth and buildings and those that have the potential to be further developed. Regional tax is a  tax contribution given to the regional government by a taxpayer based on the law, where the Regional Tax Service Office is the executor of the tax collection. Paying taxes can be said to play a role or participate in helping implement state tasks handled by the government. Revenue from local taxes and regional retributions is a reliable source of PAD revenue. In the collection of regional taxes and regional levies, of course in accordance with legal   regulations and laws that have been set.

References

. Pemerintah Indonesia. 2016. Peraturan Bupati Sidoarjo No. 89 Tahun 2016 tentang Kedudukan, Susunan Organisasi, Tugas dan Fungsi Serta Tata Kerja Badan Pengelolaan Keuangan dan Aset Daerah kabupaten Sidoarjo. Berita Daerah Kabupaten Sidoarjo Tahun 2016, No.89. Sekretaris Daerah.Sidoarjo.

. Pemerintah Indonesia. 2011. Peraturan Daerah Kabupaten Sidoarjo Nomor 11Tahun 2011 tentang Pajak Bumi dan Bangunan Perdesaan dan Perkotaan. Lembaran Daerah Kabupaten Sidoarjo tahun 2011, No.11. Sekretaris Daerah.Sidoarjo.

. Pemerintah Indodesia. 2018. Peraturan Bupati Sidoarjo Nomor 54 Tahun 2018tentang Tata Cara Pemungutan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan. Lembaran Daerah Kabupaten Sidoarjo tahun 2018, No.54. Sekretaris Daerah.Sidoarjo.

. Pemerintah Indonesia. 2010. Peraturan Daerah Kabupaten Sidoarjo Nomor 5 Tahun 2010 tentang Bea Perolehan Hak atas Tanah dan Bangunan. Lembaran Daerah Kabupaten Sidoarjo Tahun 2010, No.5. Sekretaris Daerah.Sidoarjo.

. Pemerintah Indonesia. 2010. Peraturan Daerah Kabupaten Sidoarjo Nomor 6 Tahun 2010 tentang Pajak Air Tanah. Lembaran Daerah Kabupaten Sidoarjo Tahun 2010, No.6. Sekretaris Daerah.Sidoarjo.

. Pemerintah Indonesia. 2010. Peraturan Daerah Kabupaten Sidoarjo Nomor 7 Tahun 2010 tentang Pajak Hotel. Lembaran Daerah Kabupaten Sidoarjo Tahun 2010, No.7. Sekretaris Daerah.Sidoarjo.

. Pemerintah Indonesia. 2010. Peraturan Daerah Kabupaten Sidoarjo Nomor 8 Tahun 2010 tentang Pajak Restoran. Lembaran Daerah Kabupaten Sidoarjo Tahun 2010, No.8. Sekretaris Daerah.Sidoarjo.

. Pemerintah Indonesia. 2011. Peraturan Daerah Kabupaten Sidoarjo Nomor 7 Tahun 2011 tentang Pajak Reklame. Lembaran Daerah Kabupaten Sidoarjo Tahun 2011, No.7. Sekretaris Daerah.Sidoarjo.

. Pemerintah Indonesia. 2011. Peraturan Daerah Kabupaten Sidoarjo Nomor 8 Tahun 2011 tentang Pajak Parkir. Lembaran Daerah Kabupaten Sidoarjo Tahun 2011, No.8. Sekretaris Daerah.Sidoarjo.

. Pemerintah Indonesia. 2011. Peraturan Daerah Kabupaten Sidoarjo Nomor 9 Tahun 2011 tentang Pajak Hiburan. Lembaran Daerah Kabupaten Sidoarjo Tahun 2011, No.9. Sekretaris Daerah.Sidoarjo.

. Pemerintah Indonesia. 2011. Peraturan Daerah Kabupaten Sidoarjo Nomor 10 Tahun 2011 tentang Pajak Penerangan Jalan. Lembaran Daerah Kabupaten Sidoarjo Tahun 2011, No.10. Sekretaris Daerah.Sidoarjo.

Downloads

Published

2021-03-31

Issue

Vol. 8 No. 1: Maret 2021

Section

Articles

License

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License

Please find the rights and licenses in  JURNAL REFORMASI ADMINISTRASI
Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani. 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 commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-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 REFORMASI ADMINISTRASI Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Majalah Ilmiah Bijak permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Majalah Ilmiah Bijak 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 REFORMASI ADMINISTRASI Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani will not be held liable for anything that may arise due to the author(s) internal dispute. JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani will only communicate with the corresponding author.

5. Miscellaneous

JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani 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.