ANALYSIS OF THE IMPLEMENTATION OF THE TAX ON CERTAIN GOODS AND SERVICES (PBJT) IN THE HOTEL INDUSTRY IN MADIUN CITY BASED ON OF MADIUN CITY NO. 9 OF 2023

MARIA FLORIANA TUTO TUWANAEN

Abstract


Changes to regional tax policy under Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments prompted a revision of the regulations regarding the Tax on Certain Goods and Services (PBJT) specifically for hotel services in Madiun City via Regional Regulation Number 9 of 2023. This change expanded the scope of taxable objects under the PBJT, creating implementation challenges, particularly for boarding house businesses. This study aims to analyze the implementation of the PBJT policy for hotel services in Madiun City, identify obstacles to its application to boarding houses, and analyze changes in the number of taxpayers and revenue following the expansion of the tax base. A descriptive-qualitative approach was employed. Data were gathered through interviews with two officials from the Regional Revenue Agency (BAPENDA) and ten boarding house taxpayers, as well as through observation and the review of regulations and PBJT revenue data from 2019 to 2024. Data analysis involved data reduction, data presentation, conclusion drawing, and triangulation of sources and techniques. The results indicate that policy implementation was carried out through data collection, outreach, guidance, and supervision. The number of taxpayers increased from 178 in 2023 to 246 in 2024; however, actual revenue declined from IDR 8.12 billion to IDR 7.68 billion. Concurrently, the compliance rate among boarding houses based on BAPENDA data dropped from 80.34% in 2022 to 68.94% in 2024. These findings demonstrate that expanding the taxpayer base does not automatically result in a proportional increase in revenue. This situation is linked to limitations in data collection and communication, the administrative capacity of taxpayers, and the fluctuating nature of boarding house income. The study underscores the importance of implementing policies that take into account the characteristics of the taxable object and the capacity of taxpayers, rather than focusing solely on expanding the tax base.

Keywords:Policy implementation;PBJT on hotel services; taxpayer compliance; boarding houses; locally-generated revenue


Full Text:

PDF

References


Abidah, S., Utami, D. P., & Sari, R. K. (2023). Strategi Optimalisasi Pemungutan Pajak Rumah

Kos di Wilayah Perkotaan. Jurnal Ilmu Administrasi dan Kebijakan Publik, 9(2), 112–125.

Abdussamad, H. (2021). Metode Penelitian Kualitatif. Makassar: Penerbit Sekolah Tinggi Ilmu

Sosial dan Ilmu Politik.

Anggraini, D., Wardhani, D. P., & Wulandari, S. (2024). Pengaruh Pengelolaan Pajak Daerah

Terhadap Kemandirian Fiskal Kabupaten/Kota di Jawa Timur. Jurnal Ekonomi dan Bisnis,

(1), 45–58.

Ardin, A., Prasetyo, B., & Wijaya, L. (2022). Kontribusi Sektor Perpajakan dalam Stabilitas

Anggaran Pendapatan dan Belanja Negara. Jurnal Akuntansi dan Perpajakan, 7(2), 89–102.

Astrina, L., Susanto, J., & Maharani, D. (2021). Aspek Keadilan dan KepatuhanPajak Rumah Kos

Pasca Perubahan Regulasi. Jurnal Hukum dan Perpajakan, 5(1), 34–47.

Balaka, A. (2022). Metodologi Penelitian Sosial dan Ekonomi. Jakarta: Penerbit Rajawali Pers.

Badan Pendapatan Daerah Kota Madiun. (2026). Laporan Realisasi Penerimaan Pajak Daerah

Tahun 2019–2024. Madiun: BAPENDA Kota Madiun.

Batubara, R., Sinaga, M., & Lubis, A. (2024). Faktor Penentu Optimalisasi Penerimaan Pajak

Daerah di Sektor Jasa Perhotelan. Jurnal Manajemen Keuangan Publik, 10(1), 23–36.

Dewi, S. P., & Putri, A. M. (2024). Efektivitas Pengawasan dan Pemeriksaan Wajib Pajak Daerah

dalam Meningkatkan Penerimaan Pajak Hotel dan Restoran. Jurnal Perpajakan Indonesia,

(1), 67–82.

Direktorat Jenderal Pajak. (2021). Penjelasan Umum Ketentuan Perpajakan. Jakarta: Kementerian

Keuangan Republik Indonesia.

Fadilla, R., & Wulandari, D. (2023). Teknik Pengumpulan dan Analisis Data Penelitian.

Yogyakarta: Penerbit Deepublish.

Fadhallah, A. (2021). Metode Penelitian Wawancara dan Observasi. Jakarta: Penerbit Bumi

Aksara.


Refbacks

  • There are currently no refbacks.


 

 

 

 

 

 

 

Editorial Office:

Universitas PGRI Madiun

Kampus 3 Lantai 2

Fakultas Ekonomi dan Bisnis

Jl. Auri no. 14-16 Madiun