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All Journal IPTEK Journal of Proceedings Series Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Dia: Jurnal Administrasi Publik Jurnal Ad'ministrare: Jurnal Pemikiran Ilmiah dan Pendidikan Administrasi Perkantoran Jurnal Manajemen Pelayanan Publik Jurnal Administrasi Publik : Public Administration Journal Publik (Jurnal Ilmu Administrasi) Syntax Literate: Jurnal Ilmiah Indonesia Sawala : Jurnal Administrasi Negara Journal of Economic, Bussines and Accounting (COSTING) Jurnal Public Policy Syntax Idea Publica: Jurnal Pemikiran Administrasi Negara Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik Journal La Bisecoman PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Enrichment: Journal of Multidisciplinary Research and Development Economic: Journal Economic and Business
Inayati Inayati
Administration And Public Policy Program, Faculty Of Administrative Science, Universitas Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

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Implementation of the Rural and Urban Land and Building Tax Incentive Policy (PBB-P2) in Bekasi City in 2024 Amelia Shalsabila; Inayati Inayati
Economic: Journal Economic and Business Vol. 4 No. 4 (2025): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v4i4.1373

Abstract

The 2024 Rural and Urban Land and Building Tax (PBB-P2) incentive policy in Bekasi City is a strategic step by the local government to improve taxpayer compliance and accelerate the realization of regional revenue. Although in the form of fiscal relief, this incentive is able to encourage tax payments by reducing payment barriers, eliminating administrative sanctions, and stimulating taxpayers who were previously delinquent. Bekasi City's fiscal potential continues to increase along with the expansion of the property sector and increasing land values, thereby strengthening the tax base. This study aims to analyze the implementation of this incentive policy using Edward III's theory, which includes the dimensions of communication, resources, disposition, and bureaucratic structure. The method used is descriptive qualitative through interviews with Bapenda officials, village officials, and taxpayers, as well as analysis of official documents. The results show that the bureaucratic structure and disposition of implementers support successful implementation, but unequal public communication and limited resources hinder the policy's effectiveness. This study emphasizes the importance of strengthening socialization, updating databases, and supporting resources to ensure the continued effectiveness of the PBB-P2 incentive in the era of regional fiscal reform.
Efektivitas Implementasi Layanan Parkir Elektronik dalam Meningkatkan Penerimaan Pajak Daerah di Kota Medan Ruthanne Deborah; Inayati
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1509

Abstract

Pendapatan Asli Daerah (PAD). Salah satu sektor yang memiliki potensi besar dalam mendukung PAD di wilayah perkotaan adalah pajak dan retribusi parkir. Namun pengelolaan parkir secara konvensional masih menghadapi berbagai permasalahan, seperti kebocoran pendapatan, pembohong parkir, dan lemahnya pengawasan. Oleh karena itu, penerapan layanan parkir elektronik (E-Parking) dipandang sebagai solusi berbasis teknologi untuk meningkatkan efektivitas pemungutan pajak daerah. Penelitian ini bertujuan untuk Pendapatan Asli Daerah Kota Medan dengan Penerapan Retribusi Parkir Berbasis Elektronik (E-Parkir) dan Hambatan Dan Upaya Dalam Meningkatkan Pendapatan Asli Daerah melalui Penerapan Retribusi Parkir Berbasis Elektronik (E-Parkir) di Kota Medan Metode penelitian yang digunakan adalah penelitian kualitatif dengan teknik pengumpulan data berupa penelusuran literatur dari artikel jurnal ilmiah nasional yang diterbitkan dalam rentang tahun 2018–2025. Analisis data dilakukan dengan menggunakan analisis isi (content analysis) untuk mengidentifikasi pola, faktor pendukung, dan faktor penghambat efektivitas penerapan E-Parking. Hasil kajian menunjukkan bahwa implementasi E-Parking berpotensi meningkatkan penerimaan pajak daerah melalui peningkatan transparansi, pengurangan kebocoran pendapatan, serta tersedianya data transaksi secara real-time. Namun efektivitas sistem ini masih dipengaruhi oleh kesiapan infrastruktur teknologi, tingkat literasi masyarakat digital, dukungan regulasi, dan pengawasan yang berkelanjutan. Penelitian ini diharapkan dapat menjadi bahan evaluasi dan rekomendasi strategi bagi pemerintah daerah, khususnya Kota Medan, dalam optimalisasi penerimaan pajak daerah melalui pengelolaan parkir berbasis digital
STRATEGI OPTIMALISASI PAJAK BARANG DAN JASA TERTENTU ATAS MAKANAN DAN/ATAU MINUMAN DI KOTA BEKASI BERDASARKAN ANALISIS SWOT Peter Misericordias Yoltuwu; Inayati Inayati
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/w3b7hy84

Abstract

PBJT atas Makanan dan/atau Minuman menjadi salah satu kontributor utama bagi pendapatan daerah di Kota Bekasi. Namun, realitas di lapangan menunjukan bahwa realisasi pendapatan Pajak atas Makanan dan/atau Minuman tidak mencapai target selama 7 (tujuh) tahun terakhir yang akan berpengaruh terhadap anggaran belanja untuk pelayanan kepada masyarakat. Oleh karena itu, penelitian ini bertujuan merumuskan strategi optimalisasi Pajak Barang dan Jasa Tertentu (PBJT) atas Makanan dan/atau Minuman di Kota Bekasi dengan menggunakan analisis SWOT. Pendekatan penelitian yang digunakan adalah deskriptif dengan metode kualitatif melalui wawancara, serta analisis data sekunder untuk mengidentifikasi faktor internal dan eksternal yang memengaruhi kinerja pemungutan pajak daerah. Hasil analisis menunjukkan bahwa strategi optimalisasi PBJT dapat dicapai melalui penguatan digitalisasi sistem pajak, ekstensifikasi dan intensifikasi pemungutan, perluasan alat perekam transaksi elektronik, peningkatan akurasi sistem data dan kapasitas sumber daya manusia, penguatan kemandirian fiskal, serta penegakan hukum secara bertahap. Penerapan strategi tersebut diharapkan mampu meningkatkan kepatuhan wajib pajak, mengurangi potensi kebocoran penerimaan, serta memperkuat kapasitas fiskal daerah untuk mendukung pembangunan Kota Bekasi yang berkelanjutan.
Pigouvian Concept Analysis Tax and Earmarking Tax in the Implementation of Motor Vehicle Tax Farida Tunisia; Inayati Inayati
Enrichment: Journal of Multidisciplinary Research and Development Vol. 2 No. 10 (2025): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v2i10.270

Abstract

The increasing ownership of motorized vehicles of the motorcycle type in DKI Jakarta, on the one hand, is a potential for vehicle tax revenue that contributes to regional taxes that can be used to improve road infrastructure, on the other hand, it causes problems of congestion and air pollution. The research method used is the literature study method to discuss about analysis concept the Pigouvian tax and earmarking tax in the implementation of motor vehicle tax policies. The results of the study indicate that the implementation of motor vehicle tax reviewed from the Pigouvian tax concept is in the application of progressive tax rates to control the negative external impacts caused by motor vehicles such as congestion, traffic accidents, air pollution, all of which cause social costs that tend to be greater in urban environments, one of which is in DKI Jakarta which has an impact on losses reaching IDR 100 trillion each year from the accumulation of excessive fuel consumption, corrected travel time losses due to congestion, the impact of air pollution caused by burning fuel oil and others. The implementation of motor vehicle tax reviewed from the earmarking tax concept, motor vehicle tax is included in the classification of fixed taxes with reference to a certain percentage of the minimum allocation of 10 percent intended for improving road infrastructure and transportation modes.
Co-Authors Agustina Agustina Ambarwati Setyorini Wibowo Amelia Shalsabila Andreas Victor Baringin P Baequni Muhammad Arif Devi Siswati Diani Widiastuti Edi Slamet Irianto Farida Tunisia Haula Rosdiana Indra Budiman Lucas Filberto Meirina Ikayanti Miftahudin Muhammad Ilman Iriawan Fitdra Murwendah Murwendah Nastiti Tri Sandy Nurul Widyastari Okie Bismakuncara Peter Misericordias Yoltuwu Putri Andreana Rizki Nanda Apriani Ruthanne Deborah Sunaryo Sunaryo Yuandina Yuandina