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"Skripsi ini membahas mengenai pemungutan retribusi izin gangguan tempat usaha di wilayah Jakarta Utara. Skripsi ini mengangkat dua permasalahan yaitu pelaksanaan pemungutan retribusi izin gangguan di Jakarta Utara beserta faktor- faktor penghambatnya. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara mendalam dan studi kepustakaan. Hasil penelitian ini menunjukan bahwa dalam pelaksanaan pemungutan retribusi izin gangguan di Jakarta Utara, petugas melakukan pengidentifikasian wajib retribusi melalui pendataan secara langsung ke lapangan dan dalam penetapan retribusi izin gangguan, petugas masih dapat melakukan diskresi. Sanksi-sanksi baik sanksi administratif, denda dan pidana belum diterapkan sesuai dengan peraturan yang berlaku. Selain itu, ada faktor penghambat dalam pemungutan retribusi seperti Sumber Daya Manusia yang masih kurang, belum ada standar kriteria untuk jenis usaha serta biaya operasional yang belum dianggarkan.

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This thesis discusses about disturbance permits for business premises levying charge in North Jakarta. The research raised two issues; the levying process of disturbance permits for business premises charge in North Jakarta and its inhabiting factors. The study used a qualitative approach with in-depth interview and literature study as data collection techniques.

The results of this research indicate that within levying process of disturbance permits for business premises charge in North Jakarta, officers shall identify charge payers through direct data collection in the field and also while within charge levying process is running, officers can still perform discretion.

Sanctions both administrative and criminal pelanties and also fines have not been applied in accordance with applicable regulations. In addition, there are inhabiting factors within charge levying process as human resources is still lacking, also there is no standard criterias for types of businesses as well as operational costs have not been budgeted yet."

"Sebagai salah satu sumber penerimaan daerah, pajak hiburan merupakan salah satu pajak daerah yang cukup potensial dan memainkan peranan penting dalam memberikan penambahan penerimaan bagi pemerintah daerah. Namun, bila dilihat dari sisi penerimaan, sumbangan ataupun kontribusi yang diberikan oleh pajak hiburan menunjukkan hasil yang kurang menggembirakan. Hal ini terlihat dari realisasi penerimaan pada tahun 2003 yang hanya memberikan kontribusi sebesar 8,58 % dari total penerimaan pajak daerah di tingkat Suku Dinas Pendapatan Daerah Kotamadya Jakarta Timur.Berangkat dari permasalahan inilah, maka dilakukan penelitian yang bertujuan untuk mengetahui kemampuan pemungutan pajak hiburan dan tingkat efektifitas pemungutan pajak hiburan di Suku Dinas Pendapatan Daerah Kotamadya Jakarta Timur.Dalam penelitian ini, metode yang digunakan adalah metode deskriptif analisis dengan menyajikan data perkembangan penerimaan pajak hiburan yang diukur dengan menggunakan rumus TPI (Tax Performance Index) untuk mengetahui berapa besar tingkat efektifitas pemungutan pajak hiburan, dan melakukan analisis pemungutan pajak hiburan di Suku Dinas Pendapatan Daerah Kotamadya Jakarta Timur.Dari hasil perhitungan tingkat efektivitas dan penelitian mengenai pemungutan pajak hiburan pada Suku Dinas Pendapatan Daerah Kotamadya Jakarta Timur, menunjukkan bahwa :1. Dari sisi kemampuan pemungutan pajak, pelaksanaan koordinasi dengan unit terkait seperti Dinas Pariwisata masih kurang, Law Enforcement dari Dinas Pendapatan Daerah masih lemah dan sumber daya manusia yang ada ternyata kurang mendukung efektifitas pemungutan pajak hiburan, kondisi ini terlihat dari kurang efektifnya hasil pemeriksaan dari wajib pajak yang dikelola oleh Suku Dinas Pendapatan Daerah Kotamadya Jakarta Timur.2. Hasil pengukuran rata-rata tingkat efektivitas selama lima tahun (1999/2000-2003) berdasarkan target pajak hiburan di Suku Dinas Pendapatan Daerah Jakarta Timur sudah efektif, yaitu mencapai 104,16%, namun target yang ditetapkan masih di bawah potensi yang rill.Berdasarkan kesimpulan tersebut, maka disarankan agar penentuan target penerimaan seharusnya dilakukan berdasarkan data potensi yang riil dan selalu diperbaharui secara berkala, perlu adanya penambahan jumlah staf untuk melaksanakan pemungutan pajak khususnya aparat pemeriksa pajak, perlu dibuat Surat Keputusan bersama dalam meningkatkan koordinasi dengan unit terkait, dan peningkatan Law Enforcement berupa penerapan sanksi hukum secara konsisten baik sanksi administrasi maupun pidana sesuai dengan peraturan yang berlaku.Dari hasil penelitian ini semoga dapat memberi masukan bagi Suku Dinas Pendapatan Daerah Kotamadya Jakarta Timur untuk meningkatkan penerimaan pajak hiburan secara optimal.xiii + 105 halaman + 6 tabel + 8 gambar + 1 lampiranDaftar Pustaka : 53 buku + 4 artikel/karya ilmiah + 6 peraturan perundang-undangan + 4 Perda dan Peraturan pelaksanaannya. (1951-2002)

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As one of the source acceptance of area, entertainment amusement lease is one of the potential enough area lease and play role important in giving addition of acceptance for local government. But, if/when seen from acceptance side, contribution and or contribution given by entertainment amusement lease show less seething with excitement result. This matter seen from acceptance realization in the year 2003 which only giving contribution equal to 9,74 % from totalizing acceptance of area lease in Sub-Service storey; level Earnings Of Area Municipality of Jakarta East.

Leaving of problems this is, hence conducted by research with aim to know ability of entertainment amusement imposition and storey; level of effectiveness entertainment amusement imposition in Sub-Service Earnings of Area Municipality of East Jakarta.

In this research, method the used is descriptive method of analysis presented data growth of acceptance of measured entertainment amusement lease by using formula of TPI ( Tax Performance Index) to know how big storey; level of effectiveness entertainment amusement imposition, and analyze entertainment amusement imposition in Sub-Service Earnings Of Area Municipality of East Jakarta.

From result of is calculation effectiveness storey; level and research concerning entertainment amusement imposition at Sub-Service Earnings of Area Municipality of Jakarta East, please show that (1.) From side ability of imposition, execution of coordination with related unit like on duty Tourism still less, Enforcement from On duty Earnings of Area still weaken and existing human resource in the reality less support entertainment amusement imposition effectiveness, condition of this seen from less effective of him result of inspection of taxpayer managed by Sub-Service Earnings of Area Municipality of Jakarta East, (2.) Result of measurement of mean mount effectiveness during five year ( 1999 / 2000-2003) pursuant to entertainment amusement lease goals in Sub-Service Earnings of Area of Jakarta East have effective, which is reaching 104,16%, but specified goals still below/under real potency.

Pursuant to conclusion, hence suggested that by determination of acceptance goals ought to be conducted pursuant to real potency data and is always innovated periodically, need the existence of addition of staves amount to execute imposition specially government officer examiners of lease, require to be made by Decree with in improving coordination with relevant unit, and make-up of Law Enforcement in the form of applying of sanction punish good consistently administration sanction and crime prescribed by the regulations. From this research result hopefully can give input for Sub-Service Earnings of Area Municipality of Jakarta East to improve acceptance of entertainment amusement lease in an optimal fashion."

"Tujuan dari penelitian ini adalah untuk mengetahui peran pengawasan dalam meningkatkan penerimaan retribusi Izin Mendirikan Bangunan di wilayah DKI Jakarta serta upaya-upaya yang dilakukan pemerintah daerah dalam rangka optimalisasi pemungutan retribusi Izin Mendirikan Bangunan di wilayah DKI Jakarta. Penelitian ini menggunakan pendekatan penelitian kualitatif karena penelitian ini berusaha menggambarkan suatu fenomena sosial sehingga bersifat menggambarkan fakta. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah studi kepustakaan, penelitian lapangan dan wawancara mendalam. Hasil dari penelitian ini adalah bahwa Dinas Pengawasan dan Penertiban Bangunan wilayah DKI Jakarta telah melakukan pengawasan sesuai dengan sistem dan prosedur yang berlaku berdasarkan peraturan perundang-undangan sehingga penerimaan retribusi Izin Mendirikan Bangunan mengalami peningkatan. Serta melakukan upaya-upaya agar pemungutan retribusi Izin Mendirikan Bangunan di wilayah DKI Jakarta menjadi seperti meningkatkan pengawasan, menegakkan sanksi secara tegas, meningkatkan kualitas dan kuantitas Sumber Daya Manusia dan sosialisasi.

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The purpose of this research is to determine the role of supervisison in increasing acceptance building permit fees in the Jakarta area and the efforts of local governments in order to optimize the collection of building permit fees in the Jakarta area. This research use qualitative research approach with descriptive research, because of this research try to descript a social phenomenon so that to have a fact description characteristic. The data collecting technique that used are library research and in-depth interview.

The results of this research is that the Office of Supervision and Control Building Jakarta area has been done in accordance with the supervisory system and procedures applicable under the laws so that the acceptance building permit fees have increased. And to make efforts in order to collect Building permit fees in the Jakarta area to be like increasing supervision, enforcing strict sanctions, improving the quality and quantity of human resources and socialization."

"Perkembangan usaha hiburan karaoke di DKI Jakarta membuat pajak hiburan merupakan salah satu pajak yang seharusnya mempunyai potensi yang cukup besar bagi penerimaan pajak di Provinsi DKI Jakarta. Sistem pemungutan pajak hiburan yang self assessment yang dilakukan pada hiburan karaoke, membuat pengawasan menjadi komponen yang penting dalam pencapaian target pajak hiburan dan juga untuk menghindari kebocoran pajak. Penelitian ini menggunakan pendekatan post positivist, metode pengumpulan data kualitatif dan jenis penelitian deskriptif. Hasil penelitian menyimpulkan bahwa pelaksanaan pengawasan pajak hiburan atas usaha karaoke Di DKI Jakarta yang dilakukan oleh Dinas Pelayanan Pajak DKI Jakarta masih belum optimal karena berdasarkan data masih banyak terjadi kelemahan dalam fungsi pengawasannya.

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The growth of karaoke as an entertainment business in the Province of DKI Jakarta made the entertainment tax as one of tax which has a great potential for the tax revenue in Province of Jakarta. Self assessment systems in the implementation of entertainment collection for karaoke business makes supervision function become an important component to gain entertainment tax target and to avoid entertainment tax abuses.

This research is a descriptive research design by using post positivist approach with qualitative data collection method. The result of this research conclude that the supervision function of entertainment tax of karaoke business in Province of DKI Jakarta by Dinas Pelayanan Pajak Province of DKI Jakarta has not run optimal refers to some data which find any weaknesses of supervision function."

"Skripsi ini membahas pengawasan BPHTB di DKI Jakarta. Dengan dialihkannya BPHTB menjadi pajak daerah, pemerintah DKI berupaya melakukan mengoptimalkan pendapatan daerah melalui pengawasan pajak daerah. Karna dalam pelaksanaannya masih terdapat kendala dalam peratuan terkait. Sehingga menimbulkan celah bagi wajib pajak untuk melakukan penyelundupan pajak. Penelitian ini adalah penelitian kualitatif deskriptif. Hasil dari penelitian ini menunjukkan bahwa pengawasan pemungutan BPHTB di DKI Jakarta belum secara konsisten dilakukan, karna masih terdapat potensial loss akibat belum ada pembaharuan NJOP yang sesuai dengan kondisi pasar saat ini. NJOP yang lebih kecil memberikan kecenderungan kepada wajib pajak untuk melaporkan nilai transaksi sesuai NJOP alih-alih harga transaksi. Dari hasil penelitian tersebut, penulis memberi saran agar pihak pemerintah provinsi DKI Jakarta segera melakukan penyesuaian NJOP terkini.

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This undergraduate thesis discuss about the supervision of Land and Building Tile Transfer Duty collection in Jakarta region. Due to the diversion of Land and Building Tile Transfer Duty to local tax, the government of Jakarta attempted to optimalize the regional income through supervision of local tax. There are some inhibiting factors in regulations so that prompted clefts for moral hazard in society. Researcher used a qualitative approach. The result that there was an unconsistence in Land and Building Tile Transfer Duty supervision which caused potencial loss due to needs of reconditional tax objects sales value which suitably with nowdays market value. Lower tax objects sales value gave tax payer opportunity to report transaction based on tax objects sales value instead of real transaction. Researcher suggest the government of Jakarta to make adjustment to the tax objects sales value."

"License to build charges is one of local owned revenue. In Depok, income from license to build charges is in the first position which gave big contribution among the other retributions. This situation is caused by increasing development in Depok, in industrial or housing. Official of city system and construction is the institution which have task to handle assessment of license to build, is still not doing income extensification which active yet. This case made writer interest to make a research, that is how the actual implementation of collection license to build in Depok.

This research is using quantitative approach in intention to have better understands using given theory. This research is based on the conceptual framework which has been developed through the related theory. This research is among descriptive research to describe research object based on the fact notice or as it is. Primary data gathering is acquired by doing in-depth interview based on conceptual framework to James McMaster theory about implementation. Secondary data is acquired by literature study to optimize theoretical framework in deciding the purpose and goal of the research also the concepts and other theoretical material in conjunction with research problem. Data analyses are using qualitative data analysis based on field discovery, both primary and secondary data.

The result from this research is the implementation of collection license to build is still not perfect in Depok. This matter can be looked from the indicators those explained by writer, mostly can?t filled. The barriers of this research came from several cases, as from internal official and external official, which is public."

"Skripsi ini membahas implementasi kebijakan Retribusi IMB Provinsi DKI Jakarta ditinjau dari asas ease of administration menggunakan teori Rosdiana dan Irianto. Skripsi ini mengangkat dua permasalahan yaitu apa yang melatar belakangi terjadinya perubahan Perda No. 1/2006 menjadi Perda No. 3/2012 Tentang Retribusi Daerah yang di dalamnya memuat ketentuan mengenai Retribusi IMB, serta bagaimana implementasi kebijakan Retribusi IMB ditinjau dari asas ease of administration. Penelitian ini menggunakan pendekatan kualitatif, dengan teknik pengumpulan data melalui wawancara mendalam, studi kepustakaan, dan observasi. Hasil penelitian (1) adanya perubahan Perda No. 1/2006 menjadi Perda No. 3/2012 dilatar belakangi adanya perubahan peraturan yang tingkatannya lebih tinggi sehingga harus dirubah dan menyesuaikan dengan peraturan yang berada di atasnya; (2) implementasi kebijakan Retribusi IMB Provinsi DKI Jakarta masih belum memenuhi kriteria ease of administration disebabkan masih kurangnya sosialisasi kebijakan Retribusi IMB oleh Dinas P2B, serta belum memadainya penggunaan perangkat sistem berbasis online.

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This thesis discusses the implementation of building permit charges policy in DKI Jakarta Province, considering ease of administration principle discoursed by Rosdiana and Irianto. The study has two main issues : analyzing the background of Local Law No. 1/2006 modification to be Local Law No. 3/2012 about Local Charges which is contained with building permit charge’s regulation, and describing how the building permit charges policy in DKI Jakarta province is implemented considering ease of administration principle. The research uses qualitative approach with deep interview, literature study, and field observation as data collection methods.

The study's main issues find that (1) modification of upper regulation became a background factor of modification of Local Law No. 1/2006 to be Local Law No. 3/2012, since the lower local regulations always have to adjust the upper regulations that were in it; (2) the implementation of building permit charges policy in DKI Jakarta province still doesn’t comply yet with ease of administration criterion. The Main reason of this finding is lack of socialization held by Dinas P2B, and the use of media online based system is not available yet."

"Land and building tax is about society. In this tax not only about acceptance but include politics and publics issue. Land and building tax is the central tax which the majority allocation acceptance is used to local government for developing their area. The realization of the revenue of land and building tax in 2003-2007 had increased every year. The amount of the tax had always exceeded the target from the central government of DKI Jakarta. This research based on the new paradigm in tax?s theories, that is ?reducing the tax gap: the illusions of pain free deficit reduction?, who is told by Eric Toder. This research is focused on tax?s internal conditions, which determine the tax potential loss. The factors are nonfilling gap, underreporting gap and underpayment gap.

The method which was used in this research was qualitative method that had the character of descriptive research. It was a method that produced descriptive data, gathered from written and oral information from people and observed acts. This approaching instructs to background and individual intactly. This research is expected to know how to calculate estimated tax gap of land and building tax in the city of DKI Jakarta in 2003-2007, how its problems and how its solutions in order to optimalized acceptance potency.

This research concludes that the tax gap factors were statistically significance influence the total acceptance in land and building tax of DKI Jakarta in 2003-2007. The average estimation of land and building tax potency in DKI Jakarta was Rp.1.378.140.734.645,67 but the real acceptance just Rp.1.171.131.102.370,40 (84,95%). There is tax gap in that acceptance which was Rp.207.009.632.275,27 (15,05%) with composition Rp.15.776.913.158,26 (1,14%) for non-filling gap, Rp.181.525.320867,41 (13,17%) for underreporting gap and Rp.9.707.398.249,60 (0,74%) for underpayment gap. This calculation is just estimation number which is observed by research in the society. This acceptance influence other factors of land and building tax in DKI Jakarta.

Therefore, this research concluded that the tax?s internal and external conditions was very influence in optimalization land and building tax potency by the tax gap management. The researcher recommended that government should used tax potency and acceptance realization in order to optimalized acceptance potency. And renewing the tax payer?s data and the object of this tax and do the sanction execution expressly for people who impinge the taxation regulation."

"Perkembangan teknologi dan kebudayaan telah cukup jauh merasuk kedalam berbagai segi kehidupan manusia Indonesia, terutama dikota besar metropolitan Jakarta. Salah satu diantaranya nampak dibidang hiburan, yang kemajuannya seimbang bahkan kadang-kadang lebih cepat dari pada kemajuan sosial ekonomi masyarakat. Pemerintah dalam hal ini Pemda DKI Jakarta telah memberlakukan peraturan atau kebijakan perpajakan mengenai tarif pajak hiburan, hal ini dimungkinkan untuk meningkatkan penerimaan pendapatan asli daerah. Dimana kontribusinya terhadap penerimaan pajak daerah DKI Jakarta dinilai masih kecil atau belum optimal.Tujuan daripada penelitian yang dilakukan yaitu adalah menganalisis pengelolaan pajak hiburan Sudipenda dengan pendapatan masalah berdasarkan sistem perpajakan yang mengacu kepada azas-azas perpajakan, melalui metode penelitian deskriptif analisis penulis mengumpulkan data dan informasi dilakukan pada Suku Dinas Pendapatani Daerah Jakarta Utara.Dari hasil analisis yang dilakukan dapat disimpulkan bahwa dalam administrasi perpajakan dimana pengelolaan pajak hiburan belum dilaksanakan secara konsekwen antara lain mengenai pelimpahan wewenang pemungutan pajak dan sumber daya manusianya yang tidak memadai. Atas dasar temuan diatas maka saran-saran yang dapat diberikan adalah wajib pajak dapat membayar dimana saja, sehingga akan mempercepat proses pelayanan dan penerimaan pendapatan asli daerah dan sektor pajak hiburan."

"Skripsi ini membahas mengenai pengenaan Retribusi Perpanjangan IMTA di Kabupaten Bekasi. Dengan pendekatan penelitian kualitatif dan teknik pengumpulan data kualitatif, peneliti dapat mengetahui dan menganalisis latar belakang, kekuatan, dan kelemahan pengenaan Retribusi Perpanjangan IMTA di Kabupaten Bekasi.Latar belakang dikenakannya Retribusi Perpanjangan IMTA IMTA di Kabupaten Bekasi adalah adanya dasar hukum yang melandasinya. Kekuatan dari pengenaan tersebut adalah adanya dasar hukum yang melandasi, menambah potensi PAD, meningkatkan keterampilan TKI, dan bentuk pengawasan tidak langsung terhadap TKA. Kelemahan dari dari pengenaan tersebut adalah disangsikan dalam keterbukaan informasi, kurang sosialisasi kepada kelompok kepentingan, terhambatnya alih teknologi dan alih keahlian, dan besaran retribusi yang relatif kecil.This thesis focuses on the imposition of user charges on the extension of work permit in Kabupaten Bekasi. With qualitative approach and qualitative data collection technique, researcher can identify and analyze the background, strengths, and weaknesses of the levy of user charges on the extension of work permit in Kabupaten Bekasi.

The background of that levy namely based on legal basis in Indonesia. For the strengths of that levy, there are based on legal basis, increase potential revenue, improve Indonesian worker?s skill, and indirect control of expatriate. The weaknesses of that levy are doubt in disclosure of information, lack of socialization for the interest group, inhibition of transfer of knowledge and expertise, small amount of user charges."