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Analisis Implementasi Pajak atas Pemakaian Listrik Rumah Tangga

Author

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  • Maulana Riko Setyansah
  • Selfira Salsabilla

Abstract

Abstrak : Penelitian ini bertujuan untuk menganalisis penerapan pajak pusat dan pajak daerah, yang meliputi Pajak Pertambahan Nilai (PPN), Pajak Penerangan Jalan (PPJ), dan Pajak Bea Materai atas pemakaian jenis listrik golongan R-3 rumah tangga dengan pemakaian daya listrik di atas 6.600VA di salah satu daerah Unit Pelaksana Pelayanan Pelanggan (UP3) di Kabupaten Bogor. Metode penelitian yang digunakan adalah metode analisis desktiptif dengan pendekatan kuantitatif. Hasil penelitian menunjukkan bahwa penerapan pajak penggunaan listrik pada UP3 tersebut sudah sesuai dalam hal perhitungan dan pemungutan. Proses pelaporan pemungutan PPN dilakukan oleh oleh PLN Pusat, yaitu UID Jawa Barat. Kata kunci : PPN, PPJ, dan Pajak Bea Materai

Suggested Citation

  • Maulana Riko Setyansah & Selfira Salsabilla, 204. "Analisis Implementasi Pajak atas Pemakaian Listrik Rumah Tangga," Jurnal Aplikasi Bisnis, Universitas Islam Indonesia, vol. 21(1), pages 522-528.
    • Handle: RePEc:uii:jabisf:v:21:y:204:i:1:p:522-528:id:33475
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