PROSEDUR PENERIMAAN PAJAK PENERANGAN JALAN PADA BADAN PENGELOLAAN KEUANGAN DAERAH (BPKD) KOTA SUKABUMI

This Final Project Report was prepared by Siti Sopa Anur (1841211018,) with the title “Street Lighting Tax Receipt Procedure at the Regional Financial Management Agency of Sukabumi City” which was compiled under the guidance of Ms. Hj Eris Darsawati, MM and Ms. Risma Nurmilah, M.Sc. This report was prepared based on the results of research conducted by the author at the Office of the Regional Financial Management Agency of Sukabumi City Regional Original Revenue (PAD) is managed by the Regional Government with the aim of financing regional government expenditures and used for regional needs for the greatest prosperity of the people. In Sukabumi City, local taxes are managed by the Regional Financial Management Agency (BPKD) of Sukabumi City. There are several types of taxes managed, one of which is the Street Lighting Tax (PPJ). Street Lighting Tax is one of the regional revenues that contributes to the increase in PAD. The Street Lighting Tax is divided into two, namely the use of electricity from PT PLN and the use of self-generated electricity (Non PLN). This research was proposed to determine the progress of PPJ PLN and PPJ Non PLN receipts, to know the procedures for receiving the information tax, to know the obstacles faced in the implementation of the receipt of the information tax, and to know the efforts made in the implementation of the receipt of the information tax. The author uses descriptive research methods in compiling this Final Report. The data collection technique used in this research is through field studies and literature studies. The field studies carried out were observations and interviews while the literature study used was through reference books, government regulations, journals, and trusted internet sites. Based on the research conducted, it can be concluded that the development of street lighting tax revenue in Sukabumi City has an important effect on Regional Original Income (PAD). Revenue from 2017 to 2020 always reached the target with the highest achievement of 118.04%. The procedure for receiving the Street Lighting Tax at the Regional Financial Management Agency is in accordance with the Sukabumi Mayor Regulation Number 22 of 2016 concerning the Regional Tax Implementation System and Procedure. Taxpayers are expected to understand and comply with all the requirements set by the government along with its regulations. In seeking to increase street lighting tax revenues, the government is still experiencing problems in implementing it. Keywords: