IMPLEMENTASI KEBIJAKAN SISTEM PEMUNGUTAN PAJAK SELF ASSESSMENT

(Studi Kasus pada Pajak Restoran di Kota Probolinggo Provinsi Jawa Timur)

Abstrak

ABSTRACT
One of the problems that occurred in the Probolinggo City, East Java province is the
gaps in the implementation of the tax collection system self assessment at the restaurant
tax. Where, there is no public support for the policy of self assessment tax collection
system at the restaurant tax in Probolinggo City.
Self assessment tax collection system at the restaurant tax is a tax collection system in
which the public taxpayer restaurant was entrusted to carry out the national mutual
cooperation through compute, calculate, and report on their own pay taxes owed.
This study aimed to analyze the policy of the tax system of selfassessment on taxes
restaurants in Probolinggo City East Java province, in force since the enactment of
Constitution No. 6 of 1983 on General Provisions and Tax Procedures, as amended
by Constitution No. 9 of 1994 and Constitution No. 16 of 2000, and changed again to
Constitution Number 28 of 2007. This study is the use of qualitative research methods.
Determination of informants done purporsive sampling method is sampling technique
based on a certain criteria. The number of informants interviewed was 18.
The results of the analysis in this study showed that the implementation of the policy of tax
collection system of self-assessment at the restaurant tax still has not managed entirely
to be applied in Probolinggo City due to several factors into obstacles such as lack of
awareness of the taxpayer (tax consciousness), honesty taxpayer, willingness or desire to
pay taxes (willingness to pay), discipline taxpayer (tax discipline) in implementing the tax
laws, the laws are weak and some other obstacles.
Based on the analysis, researchers gave suggestions to the Government of Probolinggo
City to further enhance socialization activities, consider the e-tax system, and
also to policy-makers to pay more attention to return the contents of the policy and
implementation context .
Keywords: policy implementation, self assessment, tax restaurants