?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=POTENSI+KONTRIBUSI+PAJAK+BARANG+DAN+JASA%0D%0ATERTENTU+ATAS+KONSUMSI+TENAGA+LISTRIK+%0D%0ATERHADAP+PENDAPATAN+ASLI+DAERAH%0D%0AKOTA+BANDAR+LAMPUNG+&rft.creator=Faishal+Ghifary+Aranda+%2C+1912011304+&rft.subject=300+Ilmu+sosial&rft.subject=340+Ilmu+hukum&rft.subject=349+Hukum+yurisdiksi+tertentu%2C+wilayah%2C+wilayah+sosial+ekonomi&rft.description=ABSTRAK+%0D%0A+%0D%0APOTENSI+KONTRIBUSI+PAJAK+BARANG+DAN+JASA+TERTENTU+ATAS%0D%0AKONSUMSI+TENAGA+LISTRIK+TERHADAP+PENDAPATAN+ASLI+%0D%0ADAERAH+KOTA+BANDAR+LAMPUNG%0D%0AOleh%3A+%0D%0AFaishal+Ghifary+Aranda%0D%0APendapatan+daerah+salah+satunya+bersumber+dari+pajak+daerah.+Pajak+Barang+dan+%0D%0AJasa+Tertentu+(PBJT)+dalam+Undang-Undang+Nomor+1+Tahun+2022+Tentang%0D%0AHubungan+Keuangan+Antara+Pemerintah+Pusat+dan+Pemerintah+Daerah+(UU+HKPD)%0D%0Amerupakan+salah+satu+jenis+pajak+daerah+kabupaten%2Fkota.+PBJT+memiliki+objek%0D%0Adiantaranya+adalah+Konsumsi+Tenaga+Listrik.+PBJT+atas+Konsumsi+Tenaga+Listrik%0D%0Adi+Kota+Bandar+Lampung+masih+menggunakan+nomenklatur+lama+yakni+Pajak%0D%0APenerangan+Jalan+(PPJ).+Penelitian+bertujuan+untuk+mengetahui+potensi+serta+faktor%0D%0Apendukung+dan+penghambat+dari+kontribusi+pemungutan+PBJT+atas+Konsumsi%0D%0ATenaga+Listrik+Terhadap+Pendapatan+Asli+Daerah+(PAD)+Kota+Bandar+Lampung.+%0D%0AJenis+penelitian+ini+adalah+penelitian+hukum+dengan+pendekatan+yuridis+normatif%0D%0Adan+yuridis+empiris.+Metode+pengumpulan+data+secara+Studi+Pustaka+dan+Studi%0D%0ALapangan%2C+dengan+pengelolaan+data+melalui+tahap+seleksi+data%2C+klasifikasi+data%2C+dan%0D%0Apenyusunan+data.+Analisis+data+menggunakan+analisis+deskriptif.+%0D%0AHasil+penelitian+menunjukan+bahwa+Pemungutan+PBJT+atas+Konsumsi+Tenaga%0D%0AListrik+di+Kota+Bandar+Lampung+menggunakan+sistem+pemungutan+pajak+With%0D%0AHolding+Tax+dan+masih+menggunakan+nomenklatur+lama+yakni+PPJ.+Pemungutan%0D%0APPJ+memiliki+Realisasi+pada+Triwulan+ketiga+tahun+2022+sebesar+Rp.%0D%0A86.895.897.836%2C00+dengan+realisasi+PAD+sebesar+Rp.+436.267.339.703%2C00.+Tingkat%0D%0Akontribusi+PPJ+terhadap+PAD+sebesar+19.91%25+dengan+kriteria+kontribusi+%E2%80%9Ckurang%E2%80%9D.%0D%0AHal+ini+di+dukung+karena+beberapa+hal+yakni+Kualitas+Pegawai%2C+Kesadaran%0D%0AMasyarakat%2C+dan+Karakteristik+Jenis+Pajak.+Hal+yang+menghambat+adalah%0D%0AOptimalisasi+Pendapatan+dan+Data+konsumen+tenaga+listrik.+Apabila+dilakukan%0D%0Aperubahan+nomenklatur+sesuai+dengan+UU+HKPD+diproyeksikan+tidak+memiliki%0D%0Apengaruh+yang+besar+pada+pengaturan%2C+pemungutan%2C+maupun+pada+kontribusi+PBJT%0D%0Aatas+Konsumsi+Tenaga+Listrik+terhadap+PAD+di+Kota+Bandar+Lampung.+%0D%0AKata+Kunci%3A++Kontribusi%2C+PBJT%2C+PAD%0D%0AABSTRACT+%0D%0A+%0D%0APOTENTION+CONTRIBUTION+CERTAIN+GOODS+AND+SERVICE+TAX+ON%0D%0AELECTRIC+POWER+CONSUMPTION+TO+LOCAL+REVENUE++%0D%0ABANDAR+LAMPUNG+CITY%0D%0ABy%3A+%0D%0AFaishal+Ghifary+Aranda%0D%0ALocal+Revenue+is+one+of+the+source+of+local+tax.+Certain+Goods+and+Service+Tax+%0D%0A(CGST)+in+Law+Number+1+of+2022+concerning+Financial+Relation+between+the%0D%0ACentral+Government+and+Regional+Government+(HKPD+Law)+is+one+of+the+type+of%0D%0Ataxes+that+have+been+authority+of+district%2Fcity+governments.+The+Object+of+CGST+like%0D%0AElectric+Power+Consumption.+CGST+on+Electric+Power+Consumption+in+Bandar%0D%0ALampung+City+still+using+the+previous+nomenclature+that+is+street+lighting+Taxes%0D%0A(PPJ).+This+study+aims+to+determine+the+potential+and+support+and+resistor+factor+of%0D%0Acontribution+of+collecting+CGST+on+Electric+Power+Consumption+to+Local+Revenue%0D%0ABandar+Lampung+City.+%0D%0AThe+type+of+research+is+legal+research+with+a+normative+juridical+approach+and%0D%0Aempirical+legal+approach.+Method+of+collecting+data+using+literature+review+and%0D%0Afield+studies%2C+with+data+management+through+stages+selection%2C+classification%2C+and%0D%0Adrafting+the+data.+Data+analysis+using+the+descriptive+analysis.+%0D%0AThe+result+of+this+study+show+that+Collecting+CGST+on+Electric+Power+Consumption%0D%0Ain+Bandar+Lampung+City+using+withholding+tax+system+and+still+using+the+previous%0D%0Anomenclature+that+is+PPJ.+PPJ+Collection+has+a+realization+in+the+third+quarter+of%0D%0A2022+that+is+Rp.+86.895.897.836%2C00+with+local+revenue+realization+is+Rp.%0D%0A436.267.339.703%2C00.+The+level+contribution+of+PPJ+to+Local+Revenue+is+19.91%25+with%0D%0Athe+contribution+criterion+is+%E2%80%9CLess+Effective%E2%80%9D.+It+is+supported+by+good+employee%0D%0Aquality%2C+citizens+awareness%2C+and+Characteristics+of+typical+tax%2C+and+then+it+is+resisted%0D%0Aby+revenue+optimalization+and+data+of+electric+power+consumption.+Although+the%0D%0Anomenclature+has+changed+according+to+the+HKPD+Law%2C+it+is+projected+not+have+an%0D%0Aimpct+to+the+regulation%2C+collection%2C+or+Contribution+CGST+on+Electric+Power%0D%0AConsumption+to+Local+Revenue+in+Bandar+Lampung+City.+%0D%0AKata+Kunci%3A++Contribution%2C+CGST%2C+Local+Revenue++&rft.publisher=FAKULTAS+HUKUM+&rft.date=2023-01-26&rft.type=Skri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