Mekanisme Pemungutan Pajak Barang dan Jasa Tertentu (PBJT) atas Jasa Kesenian dan Hiburan Bersifat Insidental di Suku Badan Pendapatan Daerah Jakarta Selatan

Hariandja, Grace Felica (2025) Mekanisme Pemungutan Pajak Barang dan Jasa Tertentu (PBJT) atas Jasa Kesenian dan Hiburan Bersifat Insidental di Suku Badan Pendapatan Daerah Jakarta Selatan. D3 thesis, Universitas Kristen Indonesia.

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Abstract

Salah satu jenis pajak yang dikenakan oleh pemerintah daerah adalah Pajak atas Barang dan Jasa Tertentu (PBJT), yang mencakup di antaranya jasa kesenian dan hiburan. Berdasarkan sifat pelaksanaannya, kegiatan kesenian dan hiburan dibagi menjadi dua kategori, yaitu kegiatan yang bersifat tetap dan kegiatan yang bersifat tidak tetap atau insidental. Kegiatan hiburan insidental umumnya hanya dilaksanakan pada waktu-waktu tertentu, bersifat tidak rutin, dan memerlukan mekanisme pemungutan pajak yang lebih khusus. Di wilayah Kota Administrasi Jakarta Selatan, pelaksanaan pemungutan PBJT atas jasa hiburan insidental menjadi tanggung jawab Suku Badan Pendapatan Daerah sebagai unit kerja yang menangani seluruh proses administrasi dan teknis pemungutannya. Penelitian ini bertujuan untuk mengetahui bagaimana proses pemungutan PBJT atas jasa kesenian dan hiburan insidental dilaksanakan, serta tahapan administrasi apa saja yang harus dilalui oleh Wajib Pajak untuk mendaftarkan objek pajaknya. Penelitian ini menggunakan data sekunder berupa dokumen pemungutan PBJT serta hasil wawancara dengan pihak Suku Badan Pendapatan Daerah. Berdasarkan hasil penelitian, diketahui bahwa proses pemungutan PBJT telah dilakukan sesuai dengan Keputusan Kepala Badan Pendapatan Daerah Provinsi DKI Jakarta Nomor 577 Tahun 2024, yang memuat Standar Operasional Prosedur (SOP) mengenai pemungutan pajak, mulai dari verifikasi permohonan, penyetoran uang jaminan, pemeriksaan lapangan, hingga penerbitan Surat Ketetapan Pajak Daerah (SKPD) Kata kunci: Pajak atas barang dan jasa tertentu (PBJT) atas jasa kesenian dan hiburan, Insidental, Mekanisme Pemungutan / One of the types of taxes imposed by regional governments is the Tax on Certain Goods and Services (PBJT), which includes taxes on art and entertainment services. Based on their implementation, art and entertainment activities are categorized into two types: permanent and non-permanent (incidental). Incidental entertainment activities are typically held occasionally and are not routine in nature, thus requiring a different tax collection mechanism from permanent activities. In the South Jakarta Administrative City area, the responsibility for collecting PBJT on incidental entertainment services lies with the Regional Revenue Sub-Agency, which handles the administrative and technical processes of tax collection. This study aims to examine how the collection of PBJT on incidental art and entertainment services is carried out, as well as to identify the administrative procedures that event organizers must fulfill to register their tax objects. The study uses secondary data obtained from the Regional Revenue Sub-Agency and interviews with relevant officials. Based on the findings, it is concluded that the collection of PBJT has been conducted in accordance with Decree of the Head of the Regional Revenue Agency of the Special Capital Region of Jakarta Number 577 of 2024, which outlines the Standard Operating Procedures (SOP) for tax collection, including verification of applications, submission of tax deposits, field inspections, and the issuance of Regional Tax Assessment Letters (SKPD). Keywords: Tax on Certain Goods and Services (PBJT), Incidental, PBJT collection process

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