ANALISIS EFEKTIVITAS, KONTRIBUSI, DAN STRATEGI KEBIJAKAN BERBASIS FISHBONE PADA PAJAK ATAS MAKANAN DAN/ATAU MINUMAN, JASA PERHOTELAN, SERTA JASA KESENIAN DAN HIBURAN DALAM MENDUKUNG PENDAPATAN ASLI DAERAH JAKARTA

EDIETHA MARSHANDA PUTRI, . (2026) ANALISIS EFEKTIVITAS, KONTRIBUSI, DAN STRATEGI KEBIJAKAN BERBASIS FISHBONE PADA PAJAK ATAS MAKANAN DAN/ATAU MINUMAN, JASA PERHOTELAN, SERTA JASA KESENIAN DAN HIBURAN DALAM MENDUKUNG PENDAPATAN ASLI DAERAH JAKARTA. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menganalisis tingkat efektivitas dan kontribusi Pajak atas Makanan dan/atau Minuman, Pajak atas Jasa Perhotelan, serta Pajak atas Jasa Kesenian dan Hiburan terhadap Pendapatan Asli Daerah (PAD) Provinsi Daerah Khusus Jakarta selama periode 2018–2024, serta merumuskan rekomendasi strategi kebijakan berbasis Fishbone Diagram pada jenis pajak yang memiliki tingkat efektivitas dan kontribusi terendah. Penelitian menggunakan pendekatan deskriptif kuantitatif dengan dukungan analisis kualitatif. Analisis kuantitatif dilakukan melalui perhitungan rasio efektivitas dan rasio kontribusi menggunakan data target dan realisasi penerimaan pajak serta PAD periode 2018–2024. Analisis kualitatif dilakukan menggunakan Fishbone Diagram (Ishikawa) berdasarkan hasil wawancara dengan Badan Pendapatan Daerah (Bapenda),konsultan pajak, penyelenggara acara hiburan, dan pengelola wahana rekreasi. Hasil penelitian menunjukkan bahwa Pajak atas Jasa Perhotelan memiliki rata-rata efektivitas tertinggi sebesar 108,25% dengan kriteria sangat efektif, diikuti Pajak atas Makanan dan/atau Minuman sebesar 100,71% dengan kriteria sangat efektif, sedangkan Pajak atas Jasa Kesenian dan Hiburan memiliki efektivitas terendah sebesar 98,88% dengan kriteria efektif. Dari sisi kontribusi terhadap PAD, seluruh jenis pajak berada pada kriteria sangat kurang, dengan rata-rata kontribusi Pajak atas Makanan dan/atau Minuman sebesar 7,06%, Pajak atas Jasa Perhotelan sebesar 3,33%, dan Pajak atas Jasa Kesenian dan Hiburan sebesar 1,16%. Analisis Fishbone menunjukkan bahwa rendahnya kinerja Pajak atas Jasa Kesenian dan Hiburan dipengaruhi oleh faktor sumber daya manusia, metode, teknologi, regulasi, pengukuran, dan lingkungan. Berdasarkan temuan tersebut, direkomendasikan penguatan kapasitas SDM, integrasi data antar lembaga, optimalisasi sistem digital perpajakan, peningkatan kepatuhan wajib pajak, penguatan pengawasan, serta penerapan kebijakan fiskal yang adaptif. Hasil penelitian ini menunjukkan bahwa efektivitas penerimaan yang tinggi tidak selalu diikuti oleh kontribusi yang besar terhadap PAD. Oleh karena itu, hasil penelitian dapat menjadi bahan pertimbangan bagi Bapenda dan Pemerintah Provinsi Daerah Khusus Jakarta dalam merumuskan kebijakan optimalisasi penerimaan pajak daerah yang lebih terintegrasi dan berbasis akar permasalahan. Kata Kunci: Efektivitas, Kontribusi, Pajak Barang dan Jasa Tertentu, Pendapatan Asli Daerah, Fishbone Diagram. ***** This study aims to analyze the effectiveness and contribution of the Food and/or Beverage Tax, the Hotel Services Tax, and the Arts and Entertainment Services Tax to the Regional Original Revenue (PAD) of the Special Region of Jakarta Province during the 2018–2024 period, and to formulate policy strategy recommendations based on Fishbone Diagrams for the tax types with the lowest effectiveness and contribution. The study uses a quantitative descriptive approach supported by qualitative analysis. Quantitative analysis was conducted by calculating effectiveness and contribution ratios using data on tax revenue targets and realizations, as well as PAD for the 2018–2024 period. Qualitative analysis was conducted using Ishikawa (Fishbone) diagrams based on interviews with the Regional Revenue Agency (Bapenda), tax consultants, entertainment event organizers, and recreational facility managers. The results indicate that the Hotel Services Tax has the highest average effectiveness of 108.25%, categorized as very effective, followed by the Food and/or Beverage Tax at 100.71%, categorized as very effective, and the Arts and Entertainment Services Tax at 98.88%, categorized as effective. In terms of contribution to Regional Original Revenue (PAD), all types of taxes fall into the very low category, with an average contribution of 7.06% for the Food and/or Beverage Tax, 3.33% for the Hotel Services Tax, and 1.16% for the Arts and Entertainment Services Tax. Fishbone analysis indicates that the low performance of the Arts and Entertainment Services Tax is influenced by human resources, methods, technology, regulations, measurement, and the environment. Based on these findings, recommendations include strengthening human resource capacity, integrating data between institutions, optimizing the digital tax system, increasing taxpayer compliance, strengthening oversight, and implementing adaptive fiscal policies. The results of this study indicate that high revenue effectiveness does not always translate into a significant contribution to Regional Original Revenue (PAD). Therefore, the findings can serve as considerations for the Regional Revenue Agency (Bapenda) and the Provincial Government of the Special Region of Jakarta in formulating more integrated, root-based policies to optimize regional tax revenue. Keywords: Effectiveness, Contribution, Certain Goods and Services Tax, Regional Original Revenue, Fishbone Diagram

Item Type:	Thesis (Sarjana)
Additional Information:	1). Hafifah Nasution, S.E., M.S.Ak. ; 2). Putri Haryani, S.Tr.Ak., M.Sc.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > D IV Akuntansi Sektor Publik
Depositing User:	Edietha Marshanda Putri .
Date Deposited:	29 Jul 2026 06:29
Last Modified:	29 Jul 2026 06:29
URI:	http://repository.unj.ac.id/id/eprint/67555

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