Article Sidebar

Download
PDF
Statistic
Read Counter : 956 Download : 13362

Main Article Content

Abstract

This study analyzed the implementation of entertainment tax collection policies to increase local tax revenue at the Regional Revenue Agency of DKI Jakarta. This study uses a qualitative descriptive method with the object of research based on primary data (interviews) and secondary data (field research). This study uses the concept of Edward III's theory, namely communication, resources, disposition, and bureaucratic structure. The results of this study indicate that the entertainment tax policy is not optimal because there are still constraints in the communication aspect, namely the lack of direct socialization with entertainment taxpayers, which causes a lack of understanding of taxpayers about local taxes from the information aspect there are still problems with entertainment providers who have not been registered and registered businesses. entertainment as a tax object, as well as the lack of human resources in implementing policies, can affect entertainment tax revenues.

Keywords

Analysis Policy Implementation Entertainment Tax Tax Revenue of DKI Jakarta

Article Details

Creative Commons License

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

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

How to Cite
Singgih, R. P., Anisa, S. F., & Permatasari, M. (2022). Analysis of Implementation of Entertainment Tax Collection Policy in the Order to Increase Regional Tax Revenue at the DKI Jakarta Regional Revenue Agency. Ilomata International Journal of Tax and Accounting, 3(3), 328-338. https://doi.org/10.52728/ijtc.v3i3.533

References

  1. Adi, I. K. Y. (2020). Efektifitas E–Filing Terhadap Peningkatan Kepatuhan Wajib Pajak Orang Pribadi dengan Tingkat Keamanan dan Kerahasiaan Sebagai Variabel Moderasi (Studi Empiris Pada Kantor Pelayanan Pajak Pratama Badung Utara). Journal of Applied Management and Accounting Science, 2(1), 53–66. https://doi.org/10.51713/jamas.v2i1.26
  2. Asshidiqi, F., & Irawan, F. (2021). Pengaturan Pembebasan Pajak Dividen Dalam Undang-Undang Cipta Kerja Berdasarkan Asas Keadilan dan Asas Kemanfaatan. Jurnal Kertha Semaya, 9(10), 1917–1931. https://doi.org/https://doi.org/10.24843/KS.2021.v09.i10.p16
  3. Capistrano, E. P. (2020). Determining e-government trust: An Information Systems Success Model Approach to the Philippines’ Government Service Insurance System (GSIS), the Social Security System (SSS), and the Bureau of Internal Revenue (BIR). Philippine Management Review, 27, 57–58. https://pmr.upd.edu.ph/index.php/pmr/article/view/342
  4. Dantes, H. P., & Lasminiasih. (2021). Analisis Tingkat Efektivitas dan Kontribusi Pajak Restoran Terhadap Pendapatan Asli Daerah di Provinsi DKI Jakarta Tahun 2017-2019. Jurnal Inovasi Penelitian, 1(12), 2743–2750. https://doi.org/https://doi.org/10.47492/jip.v1i12.537
  5. Darwin, M. B. P. (2010). Pajak Daerah & Restribusi Daerah (M. B. P. Darwin (ed.); I). Mitra Wacana Media. https://www.mitrawacanamedia.com/pajak-daerah-dan-restribusi-daerah
  6. Dewanti, Y. R. (2021). Analisis Efektifitas dan Kontribusi Pemungutan Pajak Reklame Terhadap Pendapatan Asli Daerah di Provinsi DKI Jakarta Tahun 2016-2019. Jurnal Akuntansi Bisnis (JAB), 7(1), 67–76. http://www.journal.stie-yppi.ac.id/index.php/JAB/article/view/378
  7. Egbunike, F. C., Emudainohwo, O. B., & Gunardi, A. (2018). Tax Revenue and Economic Growth: A Study of Nigeria and Ghana. Signifikan: Jurnal Ilmu Ekonomi, 7(2), 213–220. https://doi.org/10.15408/sjie.v7i2.7341
  8. Farhah, S., Pahala, I., & Muliasari, I. (2021). Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Reklame di DKI Jakarta. JAPA: Jurnal Akuntansi, Perpajakan, Dan Auditing, 2(3), 537–557. http://pub.unj.ac.id/index.php/japa/article/view/408
  9. Handoko, I., Aimon, H., & Syofyan, E. (2014). Analisis Faktor-Faktor Yang Mempengaruhi Perekonomian Dan Penerimaan Pajak Di Indonesia. Jurnal Kajian Ekonomi, 3(05), 1–13. http://ejournal.unp.ac.id/index.php/ekonomi/article/view/4158
  10. Herawati, H., Tabroni, R., & Lusiana, S. (2018). The Effectiveness of The Tax Regulation Socialization Strategies on Tax Payers’ Comprehension and Compliance in Implementing Their Tax Obligations. The International Journal of Business Review (The Jobs Review), 1(2), 145–154. https://doi.org/10.17509/tjr.v1i2.12980
  11. Holm-Hadulla, F. (2020). Fiscal equalization and the tax structure. Regional Science and Urban Economics, 81, 103519. https://doi.org/10.1016/j.regsciurbeco.2020.103519
  12. Kasper, M., Kogler, C., & Kirchler, E. (2015). Tax policy and the news: An empirical analysis of taxpayers’ perceptions of tax-related media coverage and its impact on tax compliance. Journal of Behavioral and Experimental Economics, 54, 58–63. https://doi.org/10.1016/j.socec.2014.11.001
  13. Lahiri, K., & Yang, C. (2021). Boosting tax revenues with mixed-frequency data in the aftermath of COVID-19: The case of New York. International Journal of Forecasting. https://doi.org/10.1016/j.ijforecast.2021.10.005
  14. Latofah, N., & Harjo, D. (2020). Analisis Tax Awareness Dalam Upaya Meningkatkan Kepatuhan Wajib Pajak di Kantor Pelayanan Pajak Pratama Bekasi Barat. Jurnal Pajak Vokasi (JUPASI), 2(1), 52–62. https://doi.org/10.31334/jupasi.v2i1.1121
  15. Lovianna, L., & Rahmi, N. (2022). Analisis Efektivitas Dan Kontribusi Pajak Daerah Sebagai Sumber Pendapatan Asli Daerah (Studi Pada Bapenda Dki Jakarta Tahun 2016-2020). Jurnal Pajak Vokasi (JUPASI), 3(2), 109–117. https://doi.org/10.31334/jupasi.v3i2.2212
  16. Mardiasmo. (2006). Perwujudan Transparansi dan Akuntabilitas Publik Melalui Akuntansi Sektor Publik: Suatu Sarana Good Governance. Jurnal Akuntansi Pemerintah, 2(1), 1–17. http://opac.lib.ugm.ac.id/index.php?mod=book_detail&sub=BookDetail&act=view&typ=htmlext&buku_id=753019&unit_id=200
  17. Mardiasmo. (2016). Perpajakan (Mardiasmo (ed.); 3rd ed.). Andi Publishing. http://www.library.usd.ac.id/web/index.php?pilih=search&p=1&q=0000133697&go=Detail
  18. Mardiasmo. (2018). Otonomi Dan Manajemen Keuangan Daerah (Mardiasmo (ed.); III). Penerbit ANDI. https://andipublisher.com/produk-otonomi-dan-manajemen-keuangan-daerah-edisi-terbaru
  19. Matti, S., Nässén, J., & Larsson, J. (2022). Are fee-and-dividend schemes the savior of environmental taxation? Analyses of how different revenue use alternatives affect public support for Sweden’s air passenger tax. Environmental Science & Policy, 132, 181–189. https://doi.org/10.1016/j.envsci.2022.02.024
  20. Mulatsih, Kusumawardani, A., & Utomo, R. B. (2021). Analisis Efektivitas, Kontribusi dan Laju Pertumbuhan Pajak Parkir dan Pajak Reklame Terhadap Pendapatan Asli Daerah Provinsi DKI Jakarta Tahun 2016-2020. Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi, 5(3), 3148–3165. https://doi.org/https://doi.org/10.31955/mea.vol5.iss3.pp3148-3165
  21. Noviyanti, A. (2021). Analisis Potensi Pajak Hotel dan Terealisasinya Penerimaan Pajak Hotel di Bapenda DKI Jakarta [Universitas Bina Sarana Informatika]. https://elibrary.bsi.ac.id/tugasakhir/M16220210018/analisis-potensi-pajak-hotel-dan-terealisasinya-penerimaan-pajak-hotel-di-bapenda-dki-jakarta
  22. Octaviany, F., Rustanto, A. E., & Kartini, I. (2021). Analisis Pelayanan Pajak Dalam Meningkatan Pendapatan Asli Daerah (PAD) di Wilayah Kota Jakarta Utara. Jurnal Reformasi Administrasi, 8(1), 10–21. https://doi.org/https://doi.org/10.31334/reformasi.v8i1.1415
  23. Patriandari, & Amalia, H. (2022). Pengaruh Pengetahuan Perpajakan, Kesadaran Wajib Pajak dan Sanksi Perpajakan Terhadap Kepatuhan Wajib PBB-P2 Pada BAPENDA Jakarta Timur Tahun 2020. AKRUAL: Jurnal Akuntansi Dan Keuangan, 4(1), 48–56. https://uia.e-journal.id/Akrual/article/view/2025
  24. Perdana, E. S., & Dwirandra, A. A. N. . (2020). Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan, dan Sanksi Perpajakan Pada Kepatuhan Wajib Pajak UMKM. E-Jurnal Akuntansi, 30(6), 1458. https://doi.org/10.24843/EJA.2020.v30.i06.p09
  25. Prawitra, D., & Lutfi, A. (2021). Analisis Pengelolaan PBB-P2 di Provinsi DKI Jakarta Tahun 2015 - 2019. Jurnal SEKURITAS (Saham, Ekonomi, Keuangan Dan Investasi), 4(3), 220. https://doi.org/10.32493/skt.v4i3.10641
  26. Priyatin, N. N., & Rahmi, N. (2022). Analisis Implementasi Kebijakan Insentif Pajak Penghasilan Pasal 21 Ditanggung Pemerintah di Masa Pandemi Covid-19 Pada KPP Pratama Jakarta Pademangan Tahun 2020. JUPASI:Jurnal Pajak Vokasi, 3(2), 86–96. https://doi.org/https://doi.org/10.31334/jupasi.v3i2.2210
  27. Rahmadhani, S. R., Cheisviyanny, C., & Mulyani, E. (2020). Analisis Kepatuhan Pajak Pelaku UMKM Pasca Penerbitan Peraturan Pemerintah Nomor 23 Tahun 2018. Jurnal Eksplorasi Akuntansi, 2(1), 2537–2553. https://doi.org/10.24036/jea.v2i1.228
  28. Reck, D., Slemrod, J., & Vattø, T. E. (2022). Public disclosure of tax information: Compliance tool or social network? Journal of Public Economics, 212, 104708. https://doi.org/10.1016/j.jpubeco.2022.104708
  29. Safitri, I. I. (2021). Analisis Terhadap Kontribusi Pajak Reklame, Pajak Hotel dan Pajak Restoran Dalam Meningkatkan Pendapatan Asli Daerah (PAD) Pada Badan Pendapatan Daerah DKI Jakarta. Jurnal Akuntansi Dan Manajemen (JAM), 18(1), 76–83. https://doi.org/https://doi.org/10.36406/jam.v18i01.350
  30. Suárez Serrato, J. C., & Zidar, O. (2018). The structure of state corporate taxation and its impact on state tax revenues and economic activity. Journal of Public Economics, 167, 158–176. https://doi.org/10.1016/j.jpubeco.2018.09.006
  31. Zhai, M., Huang, G., Liu, L., Guo, Z., & Su, S. (2021). Segmented carbon tax may significantly affect the regional and national economy and environment-a CGE-based analysis for Guangdong Province. Energy, 231, 120958. https://doi.org/10.1016/j.energy.2021.120958