Realisasi Kebijakan Pembayaran Pajak Guna Mengoptimalkan Penagihan Piutang Pajak Daerah Kabupaten Badung Saat Pandemi Covid-19

Abstract

Tulisan ini bertujuan untuk mengetahui kebijakan pembayaran pajak Bapenda Badung dalam rangka meringankan beban pajak wajib pajak serta upaya Bapenda Badung dalam mengoptimalkan penagihan piutang pajak saat Pandemi Covid-19. Penelitian ini merupakan penelitian hukum normatif-empiris dengan metode deskriptif, menggunakan pendekatan yuridis-sosiologis. Data diperoleh melalui observasi dan wawancara di Bapenda Badung. Bahan hukum primer dikaji melalui peraturan perundang-undangan juga peraturan bupati Badung yang berkaitan dengan pajak daerah. Kemudian bahan hukum sekunder ditinjau melalui buku, jurnal, dan skripsi. Sesuai dengan Peraturan Bupati Badung Nomor 27 Tahun 2020, pemerintah Kabupaten Badung memberikan keringanan pembayaran pajak berupa pengurangan atau penghapusan sanksi administratif dan pemberian angsuran maupun penundaan pembayaran pajak dengan landasan yuridisnya adalah Peraturan Bupati Badung Nomor 21 Tahun 2012. Berdasarkan situasi di tengah pandemi covid-19, pemerintah Kabupaten Badung mengupayakan agar penagihan pajak dapat dioptimalkan. Terdapat dua upaya yakni upaya penagihan aktif dan penagihan pasif. Namun atas dasar kepedulian pemerintah Kabupaten Badung terhadap wajib pajak yang terdampak pandemi, maka penagihan hanya dilakukan secara pasif dengan penerbitan surat pemberitahuan utang pajak.

Kata kunci: Kebijakan Pajak Daerah, Penagihan Pajak, Sanksi Administratif, Angsuran Pajak, Pandemi Covid-19.

ABSTRACT

This paper aims to find out the Bapenda Badung tax payment policy in order to ease the tax burden of taxpayers and the efforts of the Badung Bapenda in optimizing the collection of tax receivables during the Covid-19 pandemic. This research is a normative-empirical legal research with a descriptive method, using a juridical-sociological approach. Data were obtained through observation and interviews at Bapenda Badung. Primary legal materials are reviewed through laws and regulations as well as the regulations of the Badung regent related to local taxes. Then the secondary legal materials are reviewed through books, journals, and theses. In accordance with Peraturan Bupati Badung Number 27 of 2020, the Badung Regency government provides tax relief in the form of reducing or eliminating administrative sanctions and providing installments or delays in tax payments with the juridical basis being Peraturan Bupati Badung Number 21 of 2012. Based on the situation in the midst of the COVID-19 pandemic, the government of Badung Regency seeks to optimize tax collection. There are two efforts, namely active billing and passive billing. However, on the basis of the Badung Regency government's concern for taxpayers affected by the pandemic, collection is only done passively by issuing a tax debt notification letter.

Keywords: Regional Tax Policy, Tax Collection, Administrative Sanctions, Tax Installments, Covid-19 Pandemic.