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Journal : Cateris Paribus Journal

ANALISIS STRATEGI PERENCANAAN PEMERINTAH DAERAH DALAM PEMUNGUTAN PAJAK DAERAH DENGAN SISTEM ONLINE KABUPATENSIDENRENG RAPPANG T, Ruslang; Nur, Muhammad; Hasrullah, Hasrullah
Cateris Paribus Journal Vol. 2 No. 1 (2022): Cateris Paribus journal
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/cpj.v2i1.1576

Abstract

Abstract This study aims to find out more clearly about the local government's strategy in planning local tax collection by means of an online system in Sidenreng Rappang Regency. The data collection techniques used in this study were interviews, observation, and documentation. The subjects in this study were research samples, namely the Regional Revenue Agency (BAPENDA) of Sidenreng Rappang Regency. This study uses a qualitative descriptive analysis. After going through the analysis process, the results of this study can be concluded that, Local Tax Collection with the Online System in Sidenreng Rappang Regency is based on the legal basis of the Sidenreng Rappang Regent Regulation Number 20 of 2019, and there is still a lack of awareness of taxpayers in paying taxes. In the regent's regulation regarding the Online Local Tax and Retribution System, only 3 types of taxes are regulated in it, namely hotel tax, restaurant tax and entertainment tax. In implementing the online system, the Sidenreng Rappang Regency Government collaborated with Bank SULSELBAR as the operational executor, and submitted an integrated retail payment service via electronic network to the Regional Revenue Agency. Due to limited tools, the Regional Revenue Agency of Sidenreng Rappang Regency is temporarily focusing on installing an online tax collection tool for restaurant taxes.
Co-Authors Adi Hermawansyah Aftah, Chairul Ahmad Husain Mappaseling, Ahmad Husain Ahmad Syarif, Iif Akbar, Aditya Andani, Indriani Andi Alimuddin Unde, Andi Alimuddin Andi Muhammad Abdi Anggerwati, A. Indah Anggriani, Ririn Ansar Suherman, Ansar Aprianto, M. Tomi Aris, Ardiyanti Arland Yusran, Arland Arnus, Sri Hadijah Burhanuddin, A Putri Permatasari Arafah Chatarina Umbul Wahyuni Estu Pratiwi, Yupitari Fathurrijal, Fathurrijal Firdaus Wahyudi Fudjaja, Letty Hafied Cangara, Hafied Hamida Hasan Harwadi, Fuad Hasandi, Ilman Hasrullah, Excelsia Ramadhany Hendra Maniza, Lalu Hernadi, Ahmad Hidayati, Nurmalika I Gusti Ngurah Antaryama Ishanan, Ishanan Jeanny Maria Fatimah Judijanto, Loso Karnay, Sudirman Karunia Akbar, Ilham Kusuma, Afandi La Jaali, La Laras, Dwi lestari, winda Lisa Musfirah, Lisa Merdikna Raturain, Putri Mochtar Touwe, Mochtar Mokodenseho, Sabil Muhammad Iqbal Sultan, Muhammad Iqbal Muhammad Nur Muhammad Syafri, Muhammad Muhammad Yahya Musran Munizu Mustakim Mustakim Nor, Syariyan Nosakros Arya, Nosakros Nurdin, Muhammad Firdan Nuri Sanjaya, Irfan Nurwijayanti Prakoso , Cathas Teguh Pratama, Rafael Verdyansyah Purnomo, Cahyo Raden Firdaus Wahyudi, Raden Firdaus Rahmadani, Noviyanti Putri Rahmadiansyah, Afique Rande , Santi Rosniar Rosniar, Rosniar Sagena, Uni W sahrani Putri, Risma Saleh, Sitti Fithriani Seltika Canta, Dila Selva, Selva Setyaningsih, Erlin Siwansyah, Siwansyah Sonni, Alem Febri Syahrir Soleman, Syahrir T, Ruslang Taqwa, Amrullah Verdyansyah Pratama, Rafly Virginiawati, Aulia Wahyu Santoso Wahyuni, Nuorma Wildana Al Kautsar, Arifa Wirawan Jaya, Wirawan Wisesa, Harna Rizki Yudistia, Tasya Takhayaza Yuhdi Fahrimal Zahron, Evi Ziraldo, Bryan Zultan Mansur, Achmad