EFEKTIVITAS PERAN BADAN PENDAPATAN DAERAH KOTA PEKANBARU DALAM PENYULUHAN DAN PEMUNGUTAN PAJAK COFFEE SHOP DI KOTA PEKANBARU

Abstrak

Perkembangan pesat sektor usaha mikro, kecil, dan menengah (UMKM), khususnya coffee shop di Kota Pekanbaru, telah memberikan kontribusi signifikan terhadap pertumbuhan ekonomi daerah. Namun, meningkatnya jumlah coffee shop juga menimbulkan tantangan baru bagi pemerintah daerah dalam optimalisasi penerimaan pajak daerah, khususnya Pajak Restoran. Oleh karena itu, penting untuk menelaah bagaimana peranan Badan Pendapatan Daerah (Bapenda) Kota Pekanbaru dalam melakukan penyuluhan dan pemungutan pajak terhadap coffee shop. Rumusan masalah dalam penelitian ini mencakup: bagaimana peranan Bapenda Kota Pekanbaru dalam penyuluhan dan pemungutan pajak coffee shop, apa saja kendala yang dihadapi, serta bagaimana upaya yang dilakukan untuk mengatasi kendala tersebut. Penelitian ini menggunakan metode pendekatan yuridis sosiologis, yaitu dengan menelaah peraturan yang berlaku sekaligus melihat implementasinya di lapangan. Data yang digunakan merupakan data primer yang diperoleh melalui wawancara langsung dengan pihak Bapenda Kota Pekanbaru dan pemilik coffee shop, serta data sekunder berupa peraturan perundang-undangan dan dokumen resmi lainnya. Teknik analisis data dilakukan secara deskriptif-kualitatif, dengan menguraikan temuan-temuan berdasarkan fakta empiris di lapangan yang kemudian dikaitkan dengan teori dan ketentuan hukum yang relevan. Hasil penelitian menunjukkan bahwa Bapenda Kota Pekanbaru telah menjalankan fungsi penyuluhan dan pemungutan pajak coffee shop, namun pelaksanaannya belum optimal. Hal ini disebabkan oleh beberapa kendala, antara lain kurangnya kesadaran pemilik usaha akan kewajiban pajak, keterbatasan sumber daya aparatur pajak, dan minimnya sosialisasi. Untuk mengatasi kendala tersebut, Bapenda telah melakukan beberapa upaya seperti intensifikasi penyuluhan, pendataan ulang objek pajak, serta pemanfaatan sistem digital dalam pengawasan pajak. Penelitian ini merekomendasikan peningkatan kualitas penyuluhan dan pengawasan secara berkelanjutan guna mendorong kepatuhan pajak di kalangan pelaku usaha coffe eshop.

The rapid development of the micro, small and medium enterprise (MSME) sector, especially coffee shops in Pekanbaru City, has contributed significantly to regional economic growth. However, the increasing number of coffee shops also poses new challenges for local governments in optimizing local tax revenue, especially Restaurant Tax. Therefore, it is important to examine how the role of the Regional Revenue Agency (Bapenda) of Pekanbaru City in conducting counseling and tax collection on coffee shops. The formulation of the problems in this study include: how the role of Bapenda Pekanbaru City in counseling and collecting coffee shop taxes, what are the obstacles faced, and how efforts are made to overcome these obstacles. This research uses a sociological juridical approach method, namely by examining the applicable regulations while looking at their implementation in the field. The data used is primary data obtained through direct interviews with the Pekanbaru City Bapenda and coffee shop owners, as well as secondary data in the form of laws and regulations and other official documents. Data analysis techniques are carried out descriptively-qualitatively, by describing the findings based on empirical facts in the field which are then associated with relevant theories and legal provisions. The results showed that Bapenda Pekanbaru City had carried out the function of counseling and collecting coffee shop taxes, but the implementation was not optimal. This is caused by several obstacles, including the lack of awareness of business owners of tax obligations, limited resources of tax officials, and lack of socialization. To overcome these obstacles, Bapenda has made several efforts such as intensification of counseling, recollection of tax objects, and utilization of digital systems in tax monitoring. This study recommends improving the quality of counseling and supervision on an ongoing basis to encourage tax compliance among coffee shop business actors.