hasibuan, dinda andriany (2023) KEEFEKTIFAN UNIT PELAKSANA TEKNIS (UPT) III BADAN PENDAPATAN DAERAH DALAM PENGELOLAAN PAJAK RESTORAN PADA MASA NEW NORMAL DI KOTA MEDAN. Other thesis, IPDN.
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Abstract
KEEFEKTIFAN UNIT PELAKSANA TEKNIS (UPT) III BADAN PENDAPATAN DAERAH DALAM PENGELOLAAN PAJAK RESTORAN PADA MASA NEW NORMAL DI KOTA MEDAN Dinda Andriany Hasibuan Email : dindaadrianyhsb@gmail.com Program Studi Administrasi Pemerintahan Daerah Fakultas Manajemen Pemerintahan ABSTRAK Pandemi COVID-19 menjadi salah satu permasalahan besar yang sedang dihadapi negara Indonesia saat ini khususnya Kota Medan, tidak hanya berdampak pada kesehatan masyarakat, tetapi juga memengaruhi kondisi perekonomian, pendidikan, dan kehidupan sosial masyarakat Indonesia. Di Kota Medan sendiri selama kurun waktu beberapa tahun terakhir, dalam hal penerimaan pajak daerah khususnya pajak restoran mengalami penurunan yang cukup signifikan. Penelitian ini bertujuan untuk menganalisis keefektifan UPT III Badan Pendapatan Daerah Kota Medan dalam Pengelolaan pajak restoran di Kota Medan, serta menganalisis apa saja yang menjadi penghambat dan bagaimana upaya yang dilakukan UPT III Badan Pendapatan Daerah Kota Medan dalam pengelolaan pajak restoran pada masa newa normal di Kota Medan. Penelitian ini menggunakan metode analisis deskriptif kualitatif. Data dikumpulkan berdasarkan teknik pengumpulan data yaitu observasi, wawancara dan dokumentasi. Teknik analisis data dilakukan dengan beberapa tahap yaitu reduksi data, paparan data, kemudian dilakukan penarikan kesimpulan hasil penelitian. Dari hasil penelitian yang dilakukan, diketahui bahwasanya keefektifan organisasi UPT III Badan Pendapatan Daerah Kota Medan dapat dikatakan belum efektif dikarenakan belum tercapainya target dan realisasi dari pajak restoran yang telah ditetapkan dengan adanya faktor-faktor penghambat yaitu kurangnya kesadaran wajib pajak terhadap pembayaran pajak restoran serta kurangnya sanksi hukum atau tindakan tegas kepada wajib pajak yang lalai dalam memenuhi kewajiban membayar pajak restoran. Oleh karena itu dilakukan upaya untuk mengoptimalkan keefektifan UPT III Badan Pendapatan Daerah Kota Medan dalam pengelolaan pajak restoran seperti peningkatan kesadaran wajib pajak dalam membayar pajak dengan melakukan sosialisasi wajib pajak serta peningkatan sanksi hukum dan tindakan tegas kepada wajib pajak. Kata kunci: keefektifan, organisasi, pengelolaan pajak restoran THE EFFECTIVENESS OF TECHNICAL IMPLEMENTING UNIT (UPT) III REGIONAL REVENUE AGENCY IN RESTAURANT TAX MANAGEMENT IN THE NEW NORMAL PERIOD IN MEDAN CITY Dinda Andriany Hasibuan Email : dindaadrianyhsb@gmail.com Regional Government Administration Study Program Faculty of Government Management ABSTRACT The COVID-19 pandemic is one of the major problems currently facing the Indonesian nation, not only affecting public health, but also affecting the economic conditions, education and social life of the Indonesian people. In Indonesia itself over the past few years, in terms of local tax revenue, especially restaurant taxes, has decreased significantly. This study aims to analyze the effectiveness of UPT III Medan City Regional Revenue Agency in managing restaurant taxes in Medan City, as well as analyze what are the obstacles and what are the efforts made by UPT III Medan City Regional Revenue Agency in managing restaurant taxes during the new normal period in the City Medan. This study uses a qualitative descriptive analysis method. Data was collected based on data collection techniques, namely observation, interviews and documentation. The data analysis technique was carried out in several stages, namely data reduction, data exposure, then conclusions were drawn from the research results. From the results of the research conducted, it is known that the effectiveness of the UPT III organization of the Medan City Regional Revenue Agency can be said to be ineffective because the targets and realization of the restaurant tax that have been set have not been achieved due to the presence of inhibiting factors, namely the lack of taxpayer awareness of paying restaurant taxes and the lack of legal sanctions or strict action against taxpayers who are negligent in fulfilling the obligation to pay restaurant taxes. Therefore efforts were made to optimize the effectiveness of UPT III Medan City Regional Revenue Agency in managing restaurant taxes such as increasing awareness of taxpayers in paying taxes by socializing taxpayers as well as increasing legal sanctions and strict action against taxpayers. Keywords: effectiveness, organization, restaurant tax management
| Item Type: | Thesis (Other) |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Campus > IPDN Kampus Jatinangor |
| Depositing User: | Administrasi Pemerintahan Daerah FMP |
| Date Deposited: | 06 Jun 2023 04:26 |
| Last Modified: | 06 Jun 2023 04:26 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/13773 |
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