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Dampak Penerapan Pembayaran Pajak Online Pada Sektor Pajak Barang dan Jasa Tertentu (PBJT) Di Kota Gorontalo Katili, Andi Yusuf; Tomutu, Gafar; Gagulu, Ivana Novarianti; Datau, Rivani; Sumaga, Ahmad Nurmasyah; Bete, Siti Fadila; Liputo, Bayu Bakhtiar
Innovative: Journal Of Social Science Research Vol. 4 No. 1 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i1.8732

Abstract

Penelitian ini bertujuan untuk Penelitian ini bertujuan untuk mengevaluasi dampak penerapan pembayaran pajak online pada sektor Pajak Barang dan Jasa Tertentu (PBJT) di Kota Gorontalo. Penelitian menggunakan pendekatan deskriptif dengan metode kualitatif untuk mendapatkan pemahaman yang mendalam. Teknik pengumpulan data melibatkan observasi dan wawancara, sementara sumber data mencakup data primer, sekunder, dan tersier. Hasil penelitian menunjukkan bahwa skema administrasi perpajakan dari perspektif penerapan tarif PBJT tidak hanya menciptakan dasar hukum yang terstruktur dan transparan, tetapi juga memberikan kejelasan dalam dasar pengenaan PBJT. Selain itu, hasil penelitian menunjukkan kontribusi positif pada penerimaan pajak daerah, khususnya dari sektor hotel dan restoran. Selanjutnya, faktor yang menjadi hambatan pelaksanaan pembayaran pajak online PJBT di pengaharui oleh minimnya pengetahuan masyarakat terkait akses website pembayaran pajak serta kurang optimalnya sarana dan prasarana, serta rendahnya literasi digital dan ketersediaan infrastruktur teknologi. Oleh karena itu, peningkatan pemahaman, keterampilan, dan infrastruktur teknologi menjadi kunci untuk mengatasi kendala tersebut, sehingga pembayaran pajak online dapat berjalan lebih efektif dan mendukung kelancaran administrasi perpajakan di Kota Gorontalo.
Pengelolaan Objek Wisata Danau Paisupok Dalam Meningkatkan Pendapatan Asli Desa (PAD-Des) Di Desa Lukpanenteng Kecamatan Bulagi Utara Kabupaten Banggai Kepulauan Bete, Siti Fadila; Alhadar, Sofyan; Bakari, Luthfia
Innovative: Journal Of Social Science Research Vol. 4 No. 5 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i5.15366

Abstract

Banggai Islands Regency, which is located in Central Sulawesi Province, has great tourism potential. This area offers extraordinary natural beauty such as exotic beaches, mountains and enchanting lakes. One of the interesting natural tourist destinations in this district is Lake Paisupok which is located in Lukpanenteng Village, North Bulagi District, Banggai Islands Regency. Lake Paisupok has great potential for development as a tourist attraction. However, the management and use of this lake is still limited because tourism management requires complex efforts and involves all related parties. The aim of this research is to find out how the Paisupok Lake tourist attraction is managed in Lukpanenteng village, North Bulagi sub-district, Banggai Islands district. This research uses a qualitative research method with a descriptive approach, which aims to understand social and cultural phenomena from the perspective of the participants or subjects studied, so that they can describe existing problems. This research focuses on the management of the Lake Paisupok tourist attraction located in Lukpanenteng Village, North Bulagi District, Banggai Islands Regency, The results of this research show; First, from an implementation perspective, the management of the Lake Paisupok tourist attraction is still not optimal or less effective. Second, in terms of organization, its effectiveness is still not fully optimal. Third, from an implementation perspective, the management of the Lake Paisupok tourist attraction still relies heavily on the deliberation process in decision making. Even though deliberation is a democratic approach, its implementation is often not optimal because the decision-making process takes a long time. Keywords: Management, tourist attractions, Paisupok Lake