Efektivitas Penerapan Earmarking Tax pada Pajak Penerangan Jalan di Badan Pendapatan Daerah Kota Medan

Abstract

Medan City needs to further improve the quality of its public services so that the people of Medan City can receive good public services. With the implementation of the Street Lighting Tax, it is expected that the Medan City Regional Original Income will increase, so that it can provide street lighting infrastructure that is beneficial for Medan City. Therefore, the government implements an earmarking tax or what is more commonly known as fund allocation. Based on this background, the author then wants to discuss it in the final assignment entitled "Effectiveness of the Application of Earmarking Tax on Street Lighting Tax at Regional Income Board of Medan City." This study aims to determine the effectiveness of the application of earmarking tax on street lighting tax (PPJ) in increasing revenue allocated for the development of street lighting infrastructure in Medan City, to determine the obstacles faced in the implementation of earmarking tax on PPJ in Medan City, to determine the efforts that have been made to optimize the effectiveness of the application of earmarking tax on street lighting infrastructure in Medan City. In this study, the author uses qualitative research with a descriptive approach which is used to analyze the effectiveness of the implementation of earmarking tax by describing or describing the data that has been collected as it is. The results of this study indicate that street lighting tax revenue based on the budget and realization of 2023-early July 2024 can be said to be ineffective, while the effectiveness of the application of earmarking tax on street lighting tax in 2023-early July 2024 can be said to be effective because the target allocation of funds was successfully achieved and allocated properly for the procurement and maintenance of public street lighting.