Analisis potensi pajak reklame dalam penerimaan pajak daerah di Badan Pengelolaan Pendapatan Daerah Kabupaten Cianjur Tahun 2013-2016

Ulpaidah, Aulia (2018) Analisis potensi pajak reklame dalam penerimaan pajak daerah di Badan Pengelolaan Pendapatan Daerah Kabupaten Cianjur Tahun 2013-2016. Diploma thesis, UIN Sunan Gunung Djati Bandung.

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Abstract

Pajak reklame memiliki potensi untuk meningkatkan penerimaan daerah Kabupaten Cianjur. Yang menjadi subjek pajak dan wajib pajak reklame yaitu orang pribadi atau badan yang menyelenggarakaan pemasangan reklame. Berdasarkan penelitian awal yang dilakukan oleh penulis, penulis menemukan bahwa pajak reklame cukup signifikan dalam meningkatkan penerimaan daerah Kabupaten Cianjur walaupun tidak sebesar pendapatan pajak hotel dan restoran. Hanya saja banyak hambatan-hambatan dalam menentukan potensi pajak reklame seperti kurangnya responsifitas dan kesadaran diri dari wajib pajak. Tujuan dari penelitian ini yaitu untuk mengetahui dan menggambarkan bagaimana potensi pajak reklame di daerah Kabupaten Cianjur dan seberapa besar kontribusinya terhadap penerimaan daerah. Penelitian ini menggunakan metode penelitian kualitatif dimana peneliti menelaah, mendiskripsikan, dan menginterpretasikan data yang telah didapat. Untuk memperoleh informasi yang mendalam penulis melakukan observasi, wawancara terhadap informan dan melakukan kajian kepustakaan. Penelitian ini mengacu pada teori Davey, dimana ia menyebutkan kriteria dalam menilai potensi pajak sebagai penerimaan daerah ada empat kriteria yaitu kecukupan/elastisitas, keadilan, kemampuan administratif, dan kesepakatan politis. Hasil penelitian ini menunjukkan bahwa potensi pajak reklame Kabupaten Cianjur cukup signifikan mengingat letak geografis Kabupaten Cianjur yang strategis dimana menjadi lintasan berbagai kota di Jawa Barat. Hanya saja terdapat hambatan-hambatan, salah satunya adalah kurangnya minat para biro iklan untuk memasang reklame dan kurangnya responsif para pelaku usaha dalam melaporkan pemasangan reklamenya hal ini disebabkan oleh rendahnya kesadaran diri wajib pajak para biro iklan. The billboard tax has the potential to increase the revenue of the Cianjur regency. The subject of tax and advertisement taxpayer is an individual or entity that menyenggarakaan installation of advertising. Based on preliminary research conducted by the authors, the authors found that the billboard tax is significant in increasing the district revenue of Cianjur, although not as much as the hotel and restaurant tax revenues. It's just a lot of obstacles in determining the potential of billboard tax such as lack of responsiveness and self-awareness of the taxpayer. The purpose of this research is to know and describe how the potential of advertisement tax in the area of ​​Cianjur Regency and how much its contribution to local revenue. This research uses qualitative research methods where researchers review, describe, and interpret the data that have been obtained. To obtain in-depth information the authors make observations, interviews on informants and conduct literature review. This study refers to Davey's theory, where he mentioned the criteria in assessing the potential of taxes as regional acceptance there are four criteria: adequacy / elasticity, fairness, administrative ability, and political agreement. The results of this study indicate that the potential of Cianjur Client's advertisement tax is quite significant considering the geographical location of Cianjur regency which is the strategic route of various cities in West Java. It's just that there are obstacles, one of which is the lack of interest of advertising agencies to put billboards and the lack of responsiveness of business actors in reporting the installation of billboard this is due to low self-awareness taxpayers of advertising agencies

Item Type: Thesis (Diploma)
Uncontrolled Keywords: Pajak Reklame; Penerimaan Pajak Daerah
Subjects: Administration of Economy > Administration of Financial Institutions
Divisions: Fakultas Ilmu Sosial dan Ilmu Politik > Program Studi Administrasi Publik
Depositing User: aulia ulpa idah
Date Deposited: 27 Jul 2018 08:12
Last Modified: 27 Jul 2018 08:12
URI: https://digilib.uinsgd.ac.id/id/eprint/11722

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