Mekanisme Administratif Pajak Tenaga Listrik Non PLN di Badan Pendapatan Daerah Kabupaten Malang

Abstract

This final report is entitled “Mechanism of Administrative Non-PLN Electricity Tax at the Regional Revenue Agency of Malang Regency.” The purpose of this report is to understand the mechanism for managing Non-PLN Electricity Tax at the Regional Revenue Agency of Malang Regency, covering the stages of tax determination, imposition, billing, and the application of administrative sanctions. The methods used in preparing this report were observation, interviews, and literature study. Observation was conducted during the Practical Work program in the Billing, Audit, and Operational Control Division (P3O), while interviews were conducted with employees directly involved in the management of Non-PLN Electricity Tax. The results show that the tax determination process begins with collecting taxpayer data, reporting electricity usage through the SIPANJI application, verifying the data, and determining the tax payable based on the Selling Value of Electricity (Nilai Jual Tenaga Listrik/NJTL). The tax rate applied is 1.5% of NJTL in accordance with Malang Regent Regulation Number 192 of 2024. Taxpayers who submit reports or make payments late are subject to an administrative sanction in the form of interest of 1% per month, which is stated in the Regional Tax Collection Letter (STPD). The billing process is carried out through billing code tracking, verification of tax arrears, delivery of the STPD, payment through banks or electronic payment channels, and filing of billing documents. The use of the SIPANJI and P3O applications greatly supports administrative processes and taxpayer compliance monitoring. Overall, the management of Non-PLN Electricity Tax at the Regional Revenue Agency of Malang Regency has been implemented in accordance with applicable regulations and contributes to the optimization of Regional Original Revenue (PAD)