Analisis perhitungan, pemungutan, dan kontribusi pajak mineral bukan logam dan batuan terhadap pajak daerah dan pendapatan asli daerah Kota Tomohon

Authors

  • Johanes Mishart Pandi Sam Ratulangi University
  • Inggriani Elim Sam Ratulangi University
  • Priscillia Weku Sam Ratulangi University

DOI:

https://doi.org/10.58784/rapi.262

Keywords:

non-metallic mineral and rock taxes, regional taxes, original regional income

Abstract

The Non-Metallic Mineral and Rock Tax is a regional tax in Tomohon City that contributes to Regional Tax and Regional Original Income. This study will determine the mechanism for calculating and collecting Non-Metallic Mineral and Rock Tax in Tomohon City, as well as the contribution of Non-Metallic Mineral and Rock Tax to Regional Taxes and Original Regional Income of Tomohon City in the 2019-2023 period. This study employs a descriptive qualitative analysis method. The study results clearly show that the calculation and collection of Non-Metallic Mineral and Rock Tax in Tomohon City is based on the regulations in force in the region. The average contribution from 2019 to 2023 clearly demonstrates that the criteria for non-metallic mineral and rock tax contributions are very low, both for Regional Taxes and Regional Original Income. A comparison with other regional taxes shows that the contribution of non-metallic mineral and rock taxes to Tomohon Regional Taxes for the 2019-2023 period is either the highest or the lowest. It is clear that the contribution of non-metallic mineral and rock taxes to PAD is insignificant when compared to the total from other PAD sources. The decline in the contribution of non-metallic mineral and rock taxes in Tomohon City is influenced by two main factors: the awareness and honesty of taxpayers in calculating and paying their taxes, as well as committing other fraud that can harm the Tomohon City government. Changes in rules and policies also play a role. If managed properly, the potential contribution of non-metallic mineral and rock taxes in Tomohon City can be maximised.

Downloads

Download data is not yet available.

References

Anita, R. D., Lubis, F. R. A., & Yunizarrahman, Y. (2023). Optimalisasi PAD: Mengungkap potensi dan kontribusi pajak mineral bukan logam dan batuan melalui analisis trend. Journal of Regional Economics and Development, 1(1), 1–10. https://doi.org/10.47134/jred.v1i1.61.

Halim, A. (2014). Manajemen keuangan sektor publik: Problematika penerimaan dan pengeluaran pemerintah (Anggaran Pendapatan dan Belanja Negara/Daerah). Salemba Empat.

Hery, A. (2021). Pengantar ilmu hukum pajak. Yrama Widya.

Hikmawati, F. (2020). Metodologi penelitian. Rajawali Pers.

Hutabarat, E. C. (2024). Pengantar akuntansi & perpajakan. Anak Hebat Indonesia.

Kentey, S. L. 2023. Evaluasi sistem dan prosedur pemungutan pajak mineral bukan logam dan batuan di Kota Tomohon. Jurnal LPPM Bidang EkoSosBudKum (Ekonomi, Sosial, Budaya, dan Hukum), 6(2), 1585-1592. https://ejournal.unsrat.ac.id/index.php/lppmekososbudkum/article/view/47004.

Luntungan, G. T., Manossoh, H., & Runtu, T. (2019). Analisis perhitungan pajak mineral bukan logam dan batuan serta kontribusinya terhadap PAD di Kabupaten Minahasa (Tahun 2013-2017). Going Concern: Jurnal Riset Akuntansi, 14(1). https://doi.org/10.32400/gc.14.1.22306.2019.

Mamik. (2015). Metodologi kualitatif. Cetakan 1. Zifatama Publisher.

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

Pareira, F. (2024). Pajak mineral bukan logam dan batuan dalam kaitannya dengan pajak daerah Kabupaten Lembata. Helfin Journal: Health and Financial Journal, 1(1), 19-26. http://ejournal.uki.ac.id/index.php/hfj/article/view/5346.

Poeri, R. D. (2020). Pajak pertambangan mineral bukan logam dan batuan sebagai pendapatan asli daerah Kabupaten Lumajang. Jurnal Hukum Prioris, 8(2), 236-254. https://e-journal.trisakti.ac.id/index.php/prioris/article/view/14982.

Safan, L., Morasa, J., & Pinatik, S. (2021). Analisis potensi dan efektivitas penerimaan pajak mineral bukan logam dan batuan di Kabupaten Bolaang Mongondow Timur. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 9(2), 937-947. https://ejournal.unsrat.ac.id/index.php/emba/article/view/33912.

Sahir, S. H. 2021. Metodologi penelitian. Cetakan 1. Penerbit KBM Indonesia.

Suyanto & Saputra, M, A., (2021). Laporan keuangan dan perpajakan perusahaan. Edisi 1, Cetakan 1. Rajawali Pers.

Turang, R. V., Saerang, D. P. E., & Wokas, H. R. N. (2021). Analisis efektivitas dan kontribusinya pajak mineral bukan logam dan batuan bagi penerimaan pajak daerah di Kota Tomohon. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 9(3), 1306-1315. https://ejournal.unsrat.ac.id/index.php/emba/article/view/35520.

Downloads

Published

2024-12-29

How to Cite

Pandi, J. M., Elim, I., & Weku, P. (2024). Analisis perhitungan, pemungutan, dan kontribusi pajak mineral bukan logam dan batuan terhadap pajak daerah dan pendapatan asli daerah Kota Tomohon. Riset Akuntansi Dan Portofolio Investasi, 2(2), 526–537. https://doi.org/10.58784/rapi.262

Issue

Vol. 2 No. 2 (2024)

Section

Article

License

Copyright (c) 2024 Johanes Mishart Pandi, Inggriani Elim, Priscillia Weku

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.