Analisis penerimaan pajak barang dan jasa tertentu serta kontribusinya pada pendapatan asli daerah di Badan Pendapatan Daerah Kota Manado

Authors

  • Claudia Sherlyka Tatamang Sam Ratulangi University
  • Sonny Pangerapan Sam Ratulangi University
  • Syermi S. E. Mintalangi Sam Ratulangi University

DOI:

https://doi.org/10.58784/rapi.408

Keywords:

specific goods and services tax, local revenue, tax effectiveness, tax contribution

Abstract

The Specific Goods and Services Tax (PBJT) plays a strategic role in strengthening Local Own-Source Revenue (PAD), especially in economically dynamic regions such as Manado City. This study examines the effectiveness of PBJT collection, its contribution to PAD, and the implementation of tax optimization strategies by the Regional Revenue Agency (BAPENDA). Using a qualitative case study approach, data were collected through interviews, documentation, and field observations. The findings reveal that the restaurant and entertainment sectors dominate PBJT revenue, while parking and street lighting contribute minimally. Digital reporting through the Atraksi PD application, audit sampling, and taxpayer outreach have enhanced compliance and transparency. Nevertheless, challenges such as low taxpayer compliance and discrepancies in reported income continue to impede optimal revenue performance. Strengthening digital supervision and targeted compliance interventions is essential to improve PBJT governance and support sustainable regional fiscal capacity.

Downloads

Download data is not yet available.

References

Ajabar. (2020). Manajemen sumber daya manusia. Deepublish

Anggoro, D. D., Indriani, & Hikmat, SR. R., A. A. A. (2023). Pajak daerah dan retribusi daerah dalam kebijakan keuangan pusat dan daerah. Universitas Brawijaya Press.

Hartono, N. A., & Ambarwati, L. (2025). Optimalisasi penagihan pajak barang dan jasa tertentu atas perhotelan dan makanan dan/atau minuman di Badan Pengelolaan Keuangan Dan Aset Daerah Kota Yogyakarta. Jurnal Akuntansi Dan Bisnis, 5(1), 403-415. https://doi.org/10.51903/jiab.v5i1.949

Idham, H. (2022). Paradigma politik hukum pendaftaran tanah dan konsolidasi tanah dalam perspektif Free Trade Zone (FTZ) di Kota Batam. Penerbit Alumni.

Ilyas, Y., & Mujito. (2023). Manajemen strategik: Implementasi strategi dalam organisasi dan bisnis. Selat Media.

Kalangi, K. N., Pangerapan, S., & Suwetja, I. G. (2025). Analisis penerapan UU Nomor 1 Tahun 2022 tentang HKPD dalam tata cara pemungutan pajak barang dan jasa tertentu serta kontribusinya pada Pendapatan Asli Daerah. Riset Akuntansi Dan Portofolio Investasi, 3(2), 466–475. https://doi.org/10.58784/rapi.369

Karinda, K. (2024). Sosiologi pemerintahan. Diva Pustaka.

Mardiasmo. (2023). Perpajakan. Edisi terbaru. Penerbit Andi.

Peraturan Daerah Kota Manado Nomor 1 tentang Pajak Daerah dan Retribusi Daerah.

Pohan, C. A. (2021). Kebijakan dan administrasi perpajakan daerah di Indonesia: Keuangan, pajak, dan retribusi daerah. Gramedia Pustaka Utama.

Randiansyah, Y., & Kerthabudi, I. S. (2025). Analisis kepatuhan wajib pajak barang dan jasa tertentu makanan dan minuman di unit pelayanan pemungutan pajak daerah wilayah Tanah Abang Jakarta Pusat. Jurnal Pajak Vokasi (JUPASI), 6(2), 78-85. https://ojs.stiami.ac.id/index.php/JUPASI/article/view/4649

Refkah, G. E., & Shaleh, K. (2023). Analisis efektifitas sistem pengawasan penerimaan pemerintah kota dari sektor pajak hiburan. JESYA (Jurnal Ekonomi dan Syariah), 6(2), 1394 - 1403. DOI: 10.36778/jesya.v6i2.1112

Rohmah, Z. M., & Sa'adah, L. (2021). Pengelolaan retribusi pasar daerah dalam menunjang PAD. Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas KH, A. Wahab Hasbullah Jombang.

Soerjono, S. (2006). Sosiologi suatu pengertian. Raja Grafindo Persada.

Undang-Undang Republik Indonesia Nomor 1 tentang Hubungan Keuangan antara Pemerintah Pusat dan Pemerintah Daerah.

Wahyudi, Sopi, Heridiansyah, J., Tukinah, U., & Hartarini, Y. M. (2025). Manajemen strategis. PT Adab Indonesia.

Wulandari, N., Hernawaty., Selvia, S. (2024). Strategi meningkatkan efektivitas kerja pegawai melalui disiplin dan motivasi kerja. PT. Serasi Media Teknologi.

Downloads

Published

2025-11-16

How to Cite

Tatamang, C. S., Pangerapan, S., & Mintalangi, S. S. E. (2025). Analisis penerimaan pajak barang dan jasa tertentu serta kontribusinya pada pendapatan asli daerah di Badan Pendapatan Daerah Kota Manado. Riset Akuntansi Dan Portofolio Investasi, 3(2), 581–591. https://doi.org/10.58784/rapi.408

Issue

Vol. 3 No. 2 (2025)

Section

Article

License

Copyright (c) 2025 Claudia Sherlyka Tatamang, Sonny Pangerapan, Syermi S. E. Mintalangi

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Under this license then authors free to:

  • Share - copy and redistribute the material in any medium or format.
  • Adapt - remix, transform, and build upon the material for any purpose, even commercially.

The licensor cannot revoke these freedoms as long as you follow the license terms.

Under the following terms:

  • Attribution - You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
  • No additional restrictions - You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.


Notices:

  • You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.
  • No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.