Article Sidebar

Download
PDF
Statistic
Read Counter : 310 Download : 4420

Main Article Content

Abstract

The earmarking tax policy on street lighting tax is a policy of allocating funds from lighting tax revenues for the provision of public street lighting (PJU). The phenomenon in this study is the lack of number of PJU lamps in DKI Jakarta Province and delays in payment of electricity bills for PJU lamps due to budget refocusing to deal with the Covid-19 outbreak in Indonesia. The purpose of this study is to analyze the effectiveness of the earmarking tax policy on street lighting tax as an effort to provide street lighting in DKI Jakarta Province in 2018-2020, as well as obstacles and efforts related to the earmarking tax policy on street lighting tax. This study uses a descriptive qualitative approach. The results of this study indicate the effectiveness of the earmarking tax policy on street lighting tax in DKI Jakarta Province in 2018-2020, based on Riant Nugroho's theory of effectiveness, namely the right policy, right implementation, right target, right environment, and right process has been running well and effectively. However, for society, the right target for installing PJU lamps is considered not effective enough where there are still unequal distribution of PJU lamps in DKI Jakarta Province. Then, based on the effectiveness of the allocation of street lighting tax funds for the provision of street lighting in 2018-2019, it is said to be effective where the allocation of these funds has exceeded 90%. However, in 2020 it is said to be ineffective because the allocation of these funds only reached 36%.

Keywords

the effectiveness the earmarking tax policy

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
Keman, M. H., Irvawan, R., Setiawan, D. R., & Rizqi, F. R. (2022). Analysis of the Effectiveness of Earmarking Tax Policies for Street Lighting Taxes as an Effort to Provide Street Lighting in the Province of the Special Capital Region of Jakarta in 2018-2020. Ilomata International Journal of Tax and Accounting, 3(4), 386-396. https://doi.org/10.52728/ijtc.v3i4.583

References

  1. Allyesa, A. T. (2018). Analisis Implementasi Kebijakan Earmarking Tax pada Pajak Penerangan (Studi Kasus Pada Pemerintah Kota Depok) [Universitas Bakrie]. https://repository.bakrie.ac.id/1803/
  2. Anugrahi, R., Manossoh, H., & Tangkuman, S. J. (2018). Analisis Kontribusi Pajak Restoran Terhadap Pendapatan Pajak Daerah Pada Badan Pengelola Pajak dan Retribusi Daerah Kabupaten Minahasa Selatan. GOING CONCERN : JURNAL RISET AKUNTANSI, 14(1). https://doi.org/10.32400/gc.13.04.20981.2018
  3. Bawazier, F. (2011). Reformasi Pajak di Indonesia. Jurnal Legislasi Indonesia, 8(1), 1–28. https://doi.org/https://doi.org/10.54629/jli.v8i1.344
  4. Bogdan, R., & Taylor, S. J. (2015). Introduction to Qualitative Research Methods: A Guidebook and Resource (M. DeVault (ed.); 4th ed.). John Wiley & Sons, Ltd. https://www.wiley.com/en-us/Introduction+to+Qualitative+Research+Methods%3A+A+Guidebook+and+Resource%2C+4th+Edition-p-9781118767214
  5. Bungin, B. (2017). Metodologi Penelitian Kualitatif (B. Bungin (ed.); 2nd ed.). PT Rajagrafindo Persada. https://www.rajagrafindo.co.id/produk/metodologi-penelitian-kualitatif-burhan-bungin/
  6. Creswell, J. W. (2017). Research Design Pendekatan Kualitatif, Kuantitatif, dan Mixed (S. Z. Qudsy (ed.); 3rd ed.). Pustaka Pelajar. https://opac.perpusnas.go.id/DetailOpac.aspx?id=1213690
  7. Creswell, J. W., & Creswell, J. D. (2018). Research design: qualitative, quantitative, and mixed methods approaches (5th ed.). SAGE Publications, Inc. https://edge.sagepub.com/creswellrd5e
  8. 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
  9. Deran, E. (1965). Earmarking and expenditures: A survey and a new test. National Tax Journal, 18(4), 354–361. https://doi.org/10.1086/NTJ41792067
  10. 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
  11. Kadir, A., Lubis, A. A., & Isnaini, I. (2019). Implementasi Kebijakan Sistem Administrasi Manunggal Satu Atap di Kabupaten Mandailing Natal. JUPIIS: Jurnal Pendidikan Ilmu-Ilmu Sosial, 11(2), 157. https://doi.org/10.24114/jupiis.v11i2.13860
  12. Kairupan, G. E., Karamoy, H., & Gamaliel, H. (2021). Analisis Penerapan Kebijakan Earmarking Tax Pada Pemungutan Pajak Penerangan Jalan di Kota Bitung. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 9(2), 315–323. https://doi.org/https://doi.org/10.35794/emba.v9i2.33446
  13. Karo, L. N. D., Kalangi, L., & Budiarso, N. S. (2019). Analisis Upaya Pajak, Efektivitas, dan Kontribusi Pajak Daerah di Kawasan Ekonomi Khusus Pada Badan Pengelola Pajak dan Retribusi Daerah Kota Bitung. Jurnal Riset Akuntansi Going Concern, 14(4), 318–326. https://doi.org/10.32400/gc.14.4.26081.2019
  14. Kuswarno, E. (2009). Fenomenologi: Metodologi Penelitian Komunikasi (1st ed.). Widya Pajajaran. https://books.google.com/books/about/Fenomenologi.html?id=MBsnQwAACAAJ
  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. Mangirang, R. M., Sondakh, J. J., & Lambey, R. (2017). Implementasi Kebijakan Pemerintah Tentang Pengalokasian Dana Pajak dari Penerimaan Pajak Penerangan Jalan Terhadap Penyediaan Penerangan Jalan Umum di Kabupaten Minahasa. Going Concern : Jurnal Riset Akuntansi, 12(2), 1189–1195. https://doi.org/10.32400/gc.12.2.18633.2017
  17. Mardiasmo. (2018). Otonomi Dan Manajemen Keuangan Daerah (Mardiasmo (ed.); III). Penerbit ANDI. https://andipublisher.com/produk-otonomi-dan-manajemen-keuangan-daerah-edisi-terbaru
  18. McCleary, W. (1991). The Earmarking Of Goverment Revenue: A Review of Some World Bank Experience. The World Bank Research Observer, 6(1), 81–104. https://doi.org/10.1093/wbro/6.1.81
  19. Miles, M. B., & Huberman, M. A. (1994). Qualitative Data Analysis: An Expanded Sourcebook (2nd ed.). SAGE Publications, Inc. https://psycnet.apa.org/record/1995-97407-000
  20. Moleong, J. L. (2018). Qualitative Research Methodology (8th ed.). Remaja Rosdakarya. https://opac.perpusnas.go.id/DetailOpac.aspx?id=1133305
  21. Nugraha, & Surochman, A. (2015). Analisis Potensi Pajak Penerangan Jalan (PPJ) Di Kota Bandung Tahun 2007 – 2011. Jurnal Wacana Kinerja, 18(2), 177–197. https://doi.org/http://dx.doi.org/10.31845/jwk.v18i2.213
  22. Pamuji, K. (2018). Earmarking tax policy as an instrument of public service provision in regional development. Problems of Legality, 141, 223–228. https://doi.org/10.21564/2414-990x.141.133429
  23. Pohan, C. A. (2021). Kebijakan dan Administrasi Perpajakan Daerah di Indonesia (1st ed.). Gramedia Pustaka Utama. https://ebooks.gramedia.com/books/kebijakan-dan-administrasi-perpajakan-daerah-di-indonesia
  24. Ramadhani, D. A. S., Hisamuddin, N., & Shulthoni, M. (2020). Analisis Rasio Keuangan untuk Menilai Kinerja APBD Desa Studi Kasus Desa Bulak Kecamatan Bendo Kabupaten Magetan. Jurnal Akuntansi Universitas Jember, 17(1), 1. https://doi.org/10.19184/jauj.v17i1.10687
  25. Rosdiana, H., & Irianto, E. S. (2012). Pengantar Ilmu Pajak: Kebijakan dan Implementasi di Indonesia (H. Rosdiana (ed.)). CV Rajawali. http://lib.ui.ac.id/detail?id=20339121
  26. Santya, C. C. (2015). Analisis Penerapan Kebijakan Earmarking untuk Pajak Penerangan Jalan (Studi Kasus pada PT PLN (Persero) dan Pemerintah Kabupaten Bojonegoro). Jurnal Mahasiswa Perpajakan, 5(1), 1–11. http://perpajakan.studentjournal.ub.ac.id/index.php/perpajakan/article/view/116
  27. Setiawan, M. V., & Alamsyah. (2015). Desentralisasi Pengelolaan Arsip di Era Otonomi Daerah Tahun 1999-2015 di Kantor Arsip dan Perpustakaan Daerah Kabupaten Pati. Jurnal Ilmu Perpustakaan, 4(3), 1–10. https://media.neliti.com/media/publications/103949-ID-desentralisasi-pengelolaan-arsip-statis.pdf
  28. Sobur, A. (2013). Filsafat Komunikasi : Tradisi dan Metode Fenomenologi (N. N. Muliawati (ed.); 1st ed.). Remaja Rosdakarya. https://opac.perpusnas.go.id/DetailOpac.aspx?id=864510
  29. Sugiyono. (2019a). Metode Penelitian Kuantitatif, Kualitatif, dan R&D – MPKK (I). Alfabeta. https://cvalfabeta.com/product/metode-penelitian-kuantitatif-kualitatif-dan-rd-mpkk/
  30. Sugiyono. (2019b). Metode Penelitian Kuantitatif Kualitatif dan R&D (I). Alfabeta. https://cvalfabeta.com/product/metode-penelitian-kuantitatif-kualitatif-dan-rd-mpkk/
  31. Tambunan, M. R. U. D., & Rosdiana, H. (2020). Review atas Pelaksanaan Ketentuan Pajak Penerangan Jalan di Indonesia. Jurnal Masalah-Masalah Hukum, 49(4), 409–419. https://ejournal.undip.ac.id/index.php/mmh/article/download/23090/18143
  32. Tumangke, F. (2015). Analisis Penerapan Kebijakan Earmarking Tax Pada Pemungutan Pajak Penerangan Jalan di Kota Manado. Jurnal Berkala Ilmiah Efisiensi, 15(4), 16–27. https://ejournal.unsrat.ac.id/index.php/jbie/article/viewFile/9373/8952
  33. Widiani, H. (2021). Kinerja Dewan Perwakilan Rakyat Daerah Kabupaten Lombok Timur Dalam Pembentukan Peraturan Daerah Berdasarkan Undang-Undang Nomor 23 Tahun 2014. JURIDICA : Jurnal Fakultas Hukum Universitas Gunung Rinjani, 2(2), 21–38. https://doi.org/10.46601/juridica.v2i2.184
  34. Yuningsih, T. (2018). Etika Administrasi Publik (1st ed.). Program Pascasarjana Universitas Diponegoro Semarang. https://core.ac.uk/download/162026617.pdf