Bagus Marvianto, - (2021) ANALISIS KONTRIBUSI PENERIMAAN PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH DKI JAKARTA PADA MASA PANDEMI COVID 19 DAN SEBELUM MASA PANDEMI COVID 19. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
ABSTRAK: Dengan adanya pandemi covid-19 yang terjadi di daerah DKI Jakarta pada awal tahun 2020 menyebabkan pendapatan daerah DKI Jakarta menurun signifikan, sehingga kontribusi terhadap PAD DKI Jakarta juga menurun. Tujuan penelitian ini untuk mengetahui tingkat pencapaian kontribusi dari setiap jenis pajak daerah terhadap PAD DKI Jakarta selama pandemi covid-19 dan sebelumnya. Metode analisis penelitian yang digunakan adalah deskriptif kualitatif dengan menggunakan data sekunder berisi jumlah penerimaan pajak daerah untuk menganalisis tingkat pencapaian kontribusi pajak dan teknik pengumpulan yang digunakan dalam penelitian ini berupa observasi, dan dokumentasi. Dari hasil perhitungan analisis persentase yang telah dilakukan maka dapat diambil kesimpulan bahwa realisasi semua jenis pajak daerah DKI Jakarta pada tahun 2019 sebelum masa pandemi covid-19 setengah dari semua jenis pajak daerah dapat melampaui target yang ditetapkan, dan setengahnya lagi tidak melampaui target, rata-rata persentase efektifitas penerimaan pajak daerah pada tahun 2019 sebesar 90,48%, dan pada tahun 2020 atau pada saat pandemi covid-19 mempunyai rata-rata persentase sebesar 98,36%, angka ini diseimbangi dengan penurunan target penerimaan pajak daerah DKI Jakarta yang sudah ditetapkan. Setelah dilakukan analisis kontribusi diketahui bahwa PBB-P2 memiliki persentase kontribusi terbesar terhadap PAD sebesar 22,54%, dan pajak air tanah memiliki persentase kontribusi terkecil terhadap PAD sebesar 0,24%. ABSTRACT: With the COVID-19 pandemic that occurred in the DKI Jakarta area at the beginning of 2020, the regional income of DKI Jakarta decreased significantly, so that the contribution to DKI Jakarta's PAD also decreased. The purpose of this study was to determine the level of achievement of the contribution of each type of local tax to DKI Jakarta's PAD during the covid-19 pandemic and before. The research analysis method used is descriptive qualitative by using secondary data containing the amount of local tax revenue to analyze the level of achievement of tax contributions and the collection technique used in this study is in the form of observation and documentation. From the results of the calculation of the percentage analysis that has been carried out, it can be concluded that the realization of all types of local taxes in DKI Jakarta in 2019 before the COVID-19 pandemic period, half of all types of local taxes could exceed the target set, and the other half did not exceed the target, on average. the average percentage of the effectiveness of local tax revenues in 2019 was 90.48%, and in 2020 or during the covid-19 pandemic it had an average percentage was 98.36%, this figure was balanced by a decrease in the target of DKI Jakarta regional tax revenues which had been set. After analyzing the contribution, it is known that PBB-P2 has the largest percentage of contribution to PAD was 22.54%, and groundwater tax has the smallest percentage of contribution to PAD was 0.24%
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Pemerintah Akuntansi > Perpajakan |
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| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Bagus Marvianto | ||||||||
| Date Deposited: | 01 Sep 2021 11:50 | ||||||||
| Last Modified: | 01 Sep 2021 11:50 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/4555 |
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