Mekanisme Pengelolaan Pajak Penerangan Jalan pada Unit Pelaksana Pelayanan Pelanggan (UP3) PT. PLN (Persero) Kota Pematangsiantar

Abstract

The Street Lighting Tax is included in the taxes on certain goods and services on electricity. In its management, the City Government of Pematangsiantar collaborates with PT. PLN by granting authority to PT. PLN to collect and deduct the Street Lighting Tax from electricity users. Every year, the revenue from Street Lighting Tax always meets the targets set in the Local Government Budget. Therefore, the Street Lighting Tax has become one of the types of local taxes that can support the Local Own-source Revenue each year. This research aims to explain the mechanism of managing Street Lighting Tax, which consists of the cutting and reporting of the Street Lighting Tax carried out by PT. PLN (Persero) in Pematangsiantar City. This research uses a descriptive qualitative research method with primary and secondary data sources. And using data collection techniques of observation, interviews, literature studies, and documentation, the data obtained will then be analyzed using data reduction, data presentation, and drawing conclusions. The results of this research explain that the mechanism for cutting the Street Lighting Tax conducted by PT. PLN is divided into 2 based on the type of meter used. For postpaid meters, PLN will deduct the Street Lighting Tax based on the amount of electricity consumed in the previous month. Meanwhile, for prepaid meters, the Street Lighting Tax is also directly deducted according to the amount of kWh of electricity that will be purchased. And for the reporting, PT. PLN will carry it out after one month has passed by sending a letter containing the amount of Street Lighting Tax revenue to PT. PLN Medan Region, which will then transfer the amount of the report to the government of Pematangsiantar City.