Electronic Theses and Dissertation

Pajak Barang dan Jasa Tertentu (PBJT) merupakan nomenklatur baru dalam sistem pajak daerah yang diperkenalkan melalui Undang-Undang Nomor 1 Tahun 2022 tentang Hubungan Keuangan antara Pemerintah Pusat dan Pemerintahan Daerah. Di Kota Banda Aceh, ketentuan mengenai PBJT diatur lebih lanjut dalam Qanun Kota Banda Aceh Nomor 1 Tahun 2024 tentang Pajak Kota dan Retribusi Kota, yang menetapkan batasan nilai penjualan Rp60.000.000 per tahun sebagai kriteria wajib pajak. Namun, dalam praktiknya masih banyak pelaku usaha yang telah memenuhi kriteria tersebut tidak mendaftarkan diri dan melaporkan usahanya, sehingga penetapan wajib pajak dilakukan secara jabatan oleh Badan Pengelola Keuangan Kota (BPKK) Banda Aceh.

Penelitian ini bertujuan untuk menjelaskan pelaksanaan penetapan wajib pajak PBJT berdasarkan nilai penjualan di Kota Banda Aceh, mengidentifikasi faktor-faktor yang menghambat pelaku usaha mendaftarkan usahanya, upaya yang dilakukan oleh Pemerintah Banda Aceh terhadap pelaku usaha yang tidak mendaftarkan usahanya, serta sanksi yang diterapkan bagi pelaku usaha yang tidak mendaftarkan usahanya.

Penelitian ini menggunakan metode penelitian yuridis empiris. Data diperoleh melalui penelitian lapangan dengan melakukan wawancara terhadap responden, serta penelitian kepustakaan melalui menelusuri peraturan perundang-undangan dan literatur yang relevan.

Hasil penelitian menunjukkan bahwa pelaksanaan penetapan wajib pajak PBJT atas makanan dan/atau minuman secara self assessment system di Kota Banda Aceh belum berjalan maksimal. Hal ini dipengaruhi oleh beberapa faktor, yaitu ketidakpatuhan pelaku usaha, kurangnya sosialisasi, Batasan nilai penjualan Rp60.000.000 per tahun memberatkan, lokasi usaha di wilayah perbatasan, serta keterbatasan sumber daya manusia (SDM) petugas. Dalam mengatasi hal tersebut, BPKK Banda Aceh telah melakukan berbagai upaya, antara lain sosialisasi, penetapan wajib pajak secara jabatan, pemberian reward kepada pelaku usaha yang kompetitif, bekerja sama dengan aparat penegak hukum, peningkatan kualitas SDM petugas, serta penerapan sanksi sesuai Pasal 30 ayat (6) Peraturan Wali Kota Banda Aceh Nomor 47 Tahun 2024 tentang Ketentuan Umum dan Tata Cara Pemungutan Pajak Kota dan Retribusi Kota.

Saran yang dapat diberikan kepada Pemerintah Kota Banda Aceh adalah agar melakukan evaluasi terhadap penerapan self assessment system dalam penetapan wajib pajak PBJT atas makanan dan/atau minuman. Meningkatkan efektifitas sosialisasi perpajakan melaui peningkatan kualitas SDM petugas pajak serta menerapkan sanksi secara konsisten dan proporsional guna mendorong kepatuhan pelaku usaha dalam memenuhi kewajiban perpajakan daerah.

The Certain Goods and Services Tax (Pajak Barang dan Jasa Tertentu/PBJT) constitutes a new nomenclature within the regional taxation system introduced under Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments. In the City of Banda Aceh, the provisions governing PBJT are further regulated under Qanun of Banda Aceh City Number 1 of 2024 concerning Municipal Taxes and Municipal Retributions, which stipulates an annual sales threshold of IDR 60,000,000 as the criterion for taxpayer status. However, in practice, many business actors who have fulfilled such criterion fail to register and report their businesses, resulting in the determination of taxpayer status ex officio by the Banda Aceh Regional Financial Management Agency (BPKK). This research aims to explain the implementation of PBJT taxpayer determination based on sales value in Banda Aceh City, to identify the factors hindering business actors from registering their businesses, to examine the measures undertaken by the Banda Aceh Government against business actors who fail to register their businesses, and to analyze the sanctions imposed upon such business actors. This research employs an empirical juridical research method. The data were obtained through field research conducted by interviewing respondents, as well as library research through the examination of laws and regulations and relevant literature. The results of this research indicate that the implementation of PBJT taxpayer determination on food and/or beverages under the self-assessment system in Banda Aceh City has not yet been carried out optimally. This condition is influenced by several factors, namely the non-compliance of business actors, lack of public dissemination and outreach, the annual sales threshold of IDR 60,000,000 being considered burdensome, the location of businesses in border areas, and the limited human resources capacity of tax officers. In addressing these issues, the Banda Aceh Regional Financial Management Agency (BPKK) has undertaken various measures, including conducting public dissemination and outreach programs, determining taxpayer status ex officio, granting rewards to compliant and competitive business actors, cooperating with law enforcement authorities, improving the quality of human resources of tax officers, and imposing sanctions in accordance with Article 30 paragraph (6) of Banda Aceh Mayor Regulation Number 47 of 2024 concerning General Provisions and Procedures for the Collection of Municipal Taxes and Municipal Retributions. The recommendation proposed to the Government of Banda Aceh City is to conduct an evaluation of the implementation of the self-assessment system in determining PBJT taxpayers for food and/or beverage businesses. Furthermore, the Government is advised to enhance the effectiveness of tax dissemination and outreach through improving the quality of human resources of tax officers and to impose sanctions consistently and proportionally in order to encourage business actors’ compliance with regional tax obligations.