Potensi Pajak Penerangan Jalan pada Pendapatan Asli Daerah (Studi Kasus pada Kota Tangerang Selatan)
DOI:
https://doi.org/10.32493/jiaup.v11i2.29296Keywords:
revenue potential, contribution, PAD, street lighting taxAbstract
Abstract
Based on Law No. 28 of 2009 on Regional Taxes and Fees, Article 2, the regions have the authority to levy taxes, which are divided into provincial taxes and county/city taxes. One of the taxes under the jurisdiction of the county/city government is the street lighting tax. The subject of the street lighting tax is the use of electricity, both self-generated and obtained from other sources, namely electricity generated by power plants. This research is explanatory qualitative research to analyse the problems in street lighting tax. The place of research is South Tangerang City with two informants from the superior and staff in the balance and revenue section of South Tangerang City. This study aims to analyse the revenue potential and contribution of the Street Lighting Tax to increase the PAD of South Tangerang City. The results showed that Street Lighting Tax in South Tangerang City has quite a good contribution at 33% and in 2020 and 2021, its revenue has reached the target.
Abstrak
Berdasarkan Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah, Pasal 2, daerah mempunyai kewenangan memungut pajak, yang terbagi menjadi pajak provinsi dan pajak kabupaten/kota. Salah satu pajak yang menjadi kewenangan pemerintah kabupaten/kota adalah pajak penerangan jalan. Subjek pajak penerangan jalan adalah penggunaan tenaga listrik, baik yang dihasilkan sendiri maupun yang diperoleh dari sumber lain, yaitu tenaga listrik yang dihasilkan oleh pembangkit tenaga listrik. Penelitian ini merupakan penelitian kualitatif eksplanatori untuk menganalisis permasalahan pajak penerangan jalan. Tempat penelitiannya adalah Kota Tangsel dengan dua orang informan yang berasal dari atasan dan staf bagian perimbangan dan pendapatan Kota Tangsel. Penelitian ini bertujuan untuk menganalisis potensi penerimaan dan kontribusi Pajak Penerangan Jalan terhadap peningkatan PAD Kota Tangsel. Hasil penelitian menunjukkan bahwa Pajak Penerangan Jalan di Kota Tangsel mempunyai kontribusi yang cukup baik yaitu sebesar 33% dan pada tahun 2020 dan 2021 penerimaannya telah mencapai target.
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