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Implementasi PEraturan Bupati Nomor 16 Tahun 2021 Tentang PEnerapan Sistem Online Pajak Daerah: Studi di Badan Pendapatan Daerah Kabupaten Belu

RINGKASAN
Florisco Portogi Mauk, 2023, Program Magister Ilmu Administrasi Publik
Universitas Brawijaya Malang Tahun 2021. Implementasi Peraturan Bupati Nomor 16
Tahun 2021 tentang Penerapan Sistem Online Pajak Daerah (Studi di Badan
Pendapatan Daerah Kabupaten Belu). Ketua Komisi Pembimbing : Dr. Suryadi, MS
dan Anggota Komisi Pembimbing Dr. Ainul Hayat, S.Pd, M.Si
Implementasi Kebijakan Sistem Online Pajak Daerah melalui Peraturan
Bupati Belu Nomor 16 Tahun 2021 dalam penerapannya mengalami kendala dan
persoalan yang belum diselesaikan. Penelitian dilaksanakan dengan tujuan: (1)
mengetahui, mendeskripsikan dan menganalisi secara komprehensif implementasi
Peraturan Bupati Belu Nomor 16 Tahun 2021 tentang Penerapan sistem online pajak
daerah oleh Badan Pendapatan Daerah di Kabupaten Belu, (2) mengukur dan
menganalisis capaian kinerja pengelolaan pajak daerah secara online. Penelitian ini
menggunakan pendekatan kualitatif deskriptif.
Berdasarkan hasil dan pembahasan, disimpulkan: 1. Belum ada Peraturan
Daerah tentang Sistem Online Pajak Daerah; 2. Penetapan target PBB-P2 tahun
2022 di APBD tidak sesuai potensi Tahun 2022; 3. Izin usaha Wajib Pajak sudah
berakhir; 4. SOP belum sederhana; 5. Pelayanan pedaftaran belum menggunakan
SPTPD online; 6. Minim pegawai di bidang akuntansi dan bidang Teknologi
informasi; kurangnya tapping box, kurangnya kendaraan dinas dan tidak tersedia
Genset 7. Belum tersedia loket pelayanan bank di Kantor Bapenda Kabupaten Belu
; 8. Mitra usaha belum paham menggunakan aplikasi dan perangkat; 9. Ada
dukungan dari perangkat daerah, perbankan dan mitra legislatif maupun mitra pihak
yudikatif; 10. Kurangnya akses wajib pajak baik luar NTT dan di pedesaan untuk
membayar pajak daerah khususnya pajak PBB-P2; 11. Belum terintegrasi sistem
pajak daerah Bapenda Kabupaten Belu dengan sistem pelayanan perizinan di
DPMPTSP Kabupaten Belu. dan 12. Tercapai kinerja pajak Hotel dan pajak
Restoran namun belum tercapai kinerja PBB-P2. Sistem online pajak daerah di
Kabupaten Belu dapat diterapkan dengan dukungan pihak-pihak dengan
memperhatikan faktor penghambat.
Saran yang dilakukan adalah: Pemerintah Kabupaten Belu melalui Badan
Pendapatan Daerah: 1. Menyiapkan Peraturan Daerah dan memperbaharui
Peraturan Bupati Belu tentang Penerapan Sistem Online Pajak Daerah; 2.
melakukan kerjasama dengan Mitra pembayaran lainnya dan kepada Bank persepsi
menempatkan mesin EDC di Desa-desa untuk pembayaran pajak daerah; 3.
Menganalisis kebutuhan pegawai, menambah anggaran untuk pengadaan alat
tapping box dan menambah kendaraan dinas roda 2 dan roda 4, pengadaan genset;
4. perlu adanya kepatuhan dalam penetapan target pajak daerah berdasarkan
penetapan ril potensi dan melalui prediksi (forecasting); 5. melakukan review
terhadap SOP agar sistematis, terukur dan sederhana diterapkan dan lebih efektif, 6.
integrasi sistem pelayanan di Bapenda dengan sistem pelayanan di DPMPTSP; 7.
Pendaftaran Pajak Daerah melalui SPTPD online; 8. pembukuan dan pelaporan
Pajak Daerah dengan Sistem dan Standar Akuntansi Pemerintah; 9. Sosialisasi
secara rutin; 10. Peningkatan Kapasitas aparatur melalui Pendidikan dan Pelatihan.

Florisco Portogi Mauk, 2023, Master Program in Public Administration, University of
Brawijaya Malang 2021. Implementation of Regent Regulation Number 16 of 2021
concerning Implementation of Online Regional Tax System (Study at Regional
Revenue Agency of Belu Regency). Chairman of Advisory Commission: Dr. Suryadi,
MS and Advisory Commission Member Dr. Ainul Hayat, S.Pd, M.Si
The implementation of Online Regional Tax System Policy through Belu
Regent Regulation Number 16 of 2021 in its implementation has experienced
problems and constraints that have not been resolved. This study was carried out
with the objectives of: (1) finding out, describing and comprehensively analyzing the
implementation of Belu Regent Regulation Number 16 of 2021 concerning
implementation of online regional tax system by Regional Revenue Agency in Belu
Regency, (2) measuring and analyzing performance achievements in online regional
tax management. This study used a descriptive qualitative approach.
Based on the results and discussion of this study, it is concluded that: 1.
There is no Regional Regulation regarding Online Regional Tax System; 2. PBB-P2
target setting for 2022 in APBD does not match its potential in 2022; 3. Business
license for taxpayers has expired; 4. SOP is not simplified yet; 5. Registration service
still has not used online SPTPD; 6. Number of employees in accounting and
information technology is still lacking; lack of tapping boxes, lack of official vehicles,
and no generator available 7. There are no bank counters at Bapenda Office in Belu
Regency; 8. Business partners do not understand how to use applications and
devices; 9. There is support from regional apparatus, banking and legislative partners
as well as judicial partners; Registration process has not yet implemented online
SPTPD; 10. Lack of access for taxpayers both outside NTT and in rural areas to pay
local taxes, especially PBB-P2 taxes; 11. The local tax system in Bapenda Belu
Regency has not yet been integrated with the licensing service system in DPMPTSP
of Belu Regency. and 12. Hotel and restaurant tax performance has been achieved
but PBB-P2 performance has not been achieved. Online regional tax system in Belu
Regency can be implemented with the support of parties by taking the inhibiting
factors into account.
Several suggestions made are: Belu Regency Government through Regional
Revenue Agency should: 1. Prepare Regional Regulations and renewed Belu Regent
Regulation concerning Implementation of Online Regional Tax System; 2.
Collaborate with payment partners and banks to place EDC machines in villages for
local tax payments; 3. Analyze employee’s needs, increase the budget for the
procurement of tapping boxes and increase: motorcycles, car as official vehicles,
generator ; 4. There should be compliance in setting local tax targets based on
setting its real potential; 5. Reviewing SOP in order to create a systematic,
measurable, effective and simple SOP to implement, 6. Integration of service system
at Bapenda with service system at DPMPTSP; 7. Local Tax registration through
online SPTPD; 8. Local tax bookkeeping and reporting in accordance with
Government Accounting Standards and System; 9. Routine outreach through various
channels; 10. Increase apparatus capacity through education and training.

Ketersediaan
2023103TES 336.20 MAU i 2023 k.1Fadel Muhammad Resource Center (Ilmu Sosial)Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
TES 336.20 MAU i 2023
Penerbit
Malang : Program Magister Ilmu Administrasi Publik.,
Deskripsi Fisik
xix, 231 halaman; ILuS: 29,5 cm.
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
336.20
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
TESIS
implementasi kebijakan
Kabupaten Belu
sistem online pajak daerah
Badan Pendapatan Daerah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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