Implementasi Kebijakan Pemungutan Pajak dan Retribusi Daerah Berbasis Daring
DOI:
https://doi.org/10.37276/sjss.v5i1.345Kata Kunci:
Implementasi Kebijakan, Pajak Daerah, Pemungutan Berbasis Daring, Retribusi DaerahAbstrak
Penelitian ini bertujuan untuk menganalisis implementasi kebijakan pemungutan pajak dan retribusi daerah berbasis daring yang dilaksanakan oleh Badan Pendapatan Daerah di Kabupaten Kolaka. Penelitian ini menggunakan analisis kualitatif induktif. Analisis induktif merupakan pendekatan yang dimulai dari fakta lapangan, menganalisisnya berdasarkan teori dan argumentasi yang relevan, dan pada akhirnya menghasilkan suatu kesimpulan. Hasil penelitian menunjukkan bahwa implementasi kebijakan pemungutan pajak dan retribusi daerah berbasis daring oleh Badan Pendapatan Daerah telah mengalami kemajuan yang signifikan pada beberapa variabel penting. Variabel komunikasi telah berhasil dan efektif, memudahkan penerimaan teknologi baru dan meningkatkan kepatuhan pajak daerah. Namun, variabel sumber daya masih menjadi kendala utama, dimana alokasi sumber daya manusia dan fasilitas yang belum memadai. Variabel disposisi menunjukkan komitmen yang baik, meskipun masih terdapat kendala dalam mencapai target pemungutan pajak dan pelaksanaan semua jenis pajak dan retribusi daerah. Sementara itu, variabel struktur birokrasi telah berfungsi dengan baik, menunjukkan koordinasi dan kolaborasi yang efektif sehingga memperkuat proses pemungutan pajak serta meningkatkan transparansi dan akuntabilitas pengelolaan pajak daerah. Oleh karena itu, direkomendasikan agar Badan Pendapatan Daerah meningkatkan koordinasi dengan pemerintah daerah untuk mengadvokasi alokasi yang lebih besar dalam APBD. DPRD dan Bupati Kabupaten Kolaka hendaknya memprioritaskan pengadaan infrastruktur teknologi dalam pembahasan APBD, memastikan kekurangan sumber daya yang dihadapi Badan Pendapatan Daerah dapat diatasi. Bagi para pelaku usaha, kepatuhan penggunaan alat perekam pajak dalam bertransaksi sangatlah penting untuk mendukung kebijakan pemerintah daerah dalam meningkatkan transparansi dan keakuratan data perpajakan. Perbaikan tersebut tidak hanya menunjang kelancaran operasional Badan Pendapatan Daerah, namun juga berkontribusi terhadap peningkatan Pendapatan Daerah yang dapat digunakan untuk pembangunan lebih lanjut di Kabupaten Kolaka.
Unduhan
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