Efficiency and Effectiveness of PPJ Collection Mechanism

Oct 13, 2025 by talynt.org 44 views

The Mechanisms for Collection of Street Lighting Taxes and their Contribution to Regional Tax Revenue in Medan City in 2017 - 2019

Street lighting is a crucial indicator of an area's progress, and it plays a vital role in increasing the safety and comfort of the community. In Medan City, the Street Lighting Tax (PPJ) is collected for the use of electricity used to illuminate the streets. The PPJ collection mechanism is carried out by PLN through an electricity payment account, so that tax payments are integrated with monthly electricity costs. This study examined the PPJ collection mechanism in Medan City and its contribution to regional tax revenue during the 2017-2019 period.

Background of the Study

Street lighting is an essential part of the street lighting system, and it is an important indicator of an area's progress. The Street Lighting Tax (PPJ) is collected for the use of electricity used to illuminate the streets in Medan City. The PPJ collection mechanism is carried out by PLN through an electricity payment account, so that tax payments are integrated with monthly electricity costs. PPJ is one source of regional revenue that makes a significant contribution to Regional Original Revenue (PAD). The study aimed to examine the PPJ collection mechanism in Medan City and its contribution to regional tax revenue during the 2017-2019 period.

Methodology

The research method used in this study is interviews with related parties, such as tax officers and PLN, as well as collecting secondary data from various sources such as books, journals, electronic books (e-books), and websites that discuss PPJ. Additional data was also obtained from the final project and the previous year thesis which discussed similar topics.

Results

The results showed that the PPJ collection mechanism in Medan had been running optimally. PPJ revenue data during the 2017-2019 period shows that the revenue target is always achieved and even exceeds the set targets. This shows that the tax collection system integrated with electricity payments has succeeded in maximizing PPJ revenue.

Efficiency and Effectiveness of PPJ Collection Mechanism

The PPJ collection system that is integrated with electricity payment accounts eliminates complicated administrative processes, increases efficiency and effectiveness in tax collection. This also makes it easier for taxpayers to pay PPJ, because it has been integrated with monthly electricity bills. The efficiency and effectiveness of the PPJ collection mechanism have been proven by the achievement of consistent revenue targets during the 2017-2019 period.

Significant Contribution of PPJ to Regional Tax Revenue

PPJ has proven to be a significant source of regional revenue in Medan, as evidenced by the achievement of consistent revenue targets during the 2017-2019 period. Revenues from PPJ can be used to finance various development and infrastructure programs in Medan, such as road improvement, park construction, and improvement of street lighting systems.

The Importance of Street Lighting

Street lighting has a vital role in increasing the safety and comfort of the community. With PPJ, local governments can guarantee the availability of adequate street lighting, improve the quality of life of the community, and support economic growth in the city of Medan.

Recommendations

To further improve the PPJ collection mechanism and its contribution to regional tax revenue, the following recommendations are made:

Increasing Socialization: The Medan City Government needs to conduct a more intense socialization to the public about the importance of PPJ and how the mechanism of collection. This will increase taxpayer compliance and build an understanding of the benefits of PPJ for the community.
Technology Utilization: The application of information technology in the PPJ collection system can increase the efficiency and transparency of the tax collection process. With an integrated system, the reporting process, monitoring, and supervision can be done more easily and accurately.
Periodic Evaluation: Medan City Government needs to conduct periodic evaluations of the PPJ collection system. The evaluation is needed to improve deficiencies and increase the effectiveness of the tax breaking system in the future.

Conclusion

With the optimization of the PPJ collection mechanism and increasing its contribution to PAD, the Medan City Government can run a more effective development and infrastructure program, improve the quality of life of the community, and build a more advanced and prosperous Medan City. The study has shown that the PPJ collection mechanism in Medan has been running optimally, and it has made a significant contribution to regional tax revenue. The recommendations made in this study can help to further improve the PPJ collection mechanism and its contribution to regional tax revenue.

Limitations of the Study

This study has some limitations. The study only examined the PPJ collection mechanism in Medan City and its contribution to regional tax revenue during the 2017-2019 period. The study did not examine the PPJ collection mechanism in other cities or regions. The study also did not examine the impact of the PPJ collection mechanism on the economy of Medan City.

Future Research Directions

Future research can build on the findings of this study by examining the PPJ collection mechanism in other cities or regions. Future research can also examine the impact of the PPJ collection mechanism on the economy of Medan City. Future research can also examine the effectiveness of the PPJ collection mechanism in other areas, such as road improvement, park construction, and improvement of street lighting systems.

References

[List of references cited in the study]

Appendix

[Appendix containing additional data and information]

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Frequently Asked Questions (FAQs) about the Mechanisms for Collection of Street Lighting Taxes and their Contribution to Regional Tax Revenue in Medan City in 2017 - 2019

Q: What is the Street Lighting Tax (PPJ) and how is it collected?

A: The Street Lighting Tax (PPJ) is a tax collected by the local government of Medan City for the use of electricity used to illuminate the streets. The PPJ collection mechanism is carried out by PLN through an electricity payment account, so that tax payments are integrated with monthly electricity costs.

Q: What is the significance of the PPJ collection mechanism in Medan City?

A: The PPJ collection mechanism is significant because it has been proven to be a significant source of regional revenue in Medan City, contributing to the Regional Original Revenue (PAD). The revenue from PPJ can be used to finance various development and infrastructure programs in Medan City.

Q: How does the PPJ collection mechanism contribute to the regional tax revenue in Medan City?

A: The PPJ collection mechanism contributes to the regional tax revenue in Medan City by providing a consistent source of revenue that can be used to finance various development and infrastructure programs. The revenue from PPJ is also used to improve the quality of life of the community and support economic growth in the city.

Q: What are the benefits of the PPJ collection mechanism in Medan City?

A: The benefits of the PPJ collection mechanism in Medan City include:

Increased efficiency and effectiveness in tax collection
Simplified administrative processes
Increased taxpayer compliance
Improved quality of life of the community
Support for economic growth in the city

Q: What are the challenges faced by the PPJ collection mechanism in Medan City?

A: The challenges faced by the PPJ collection mechanism in Medan City include:

Limited awareness among taxpayers about the importance of PPJ
Limited understanding of the PPJ collection mechanism among taxpayers
Limited resources for the collection and management of PPJ
Limited technology and infrastructure to support the collection and management of PPJ

Q: What recommendations can be made to improve the PPJ collection mechanism in Medan City?

A: The following recommendations can be made to improve the PPJ collection mechanism in Medan City:

Increase socialization among taxpayers about the importance of PPJ
Improve understanding of the PPJ collection mechanism among taxpayers
Increase resources for the collection and management of PPJ
Improve technology and infrastructure to support the collection and management of PPJ

Q: What is the future of the PPJ collection mechanism in Medan City?

A: The future of the PPJ collection mechanism in Medan City is promising, with the potential to increase revenue and improve the quality of life of the community. However, it is essential to address the challenges faced by the PPJ collection mechanism and implement the recommended improvements to ensure its continued success.

Q: How can taxpayers contribute to the success of the PPJ collection mechanism in Medan City?

A: Taxpayers can contribute to the success of the PPJ collection mechanism in Medan City by:

Paying their PPJ on time
Providing accurate and complete information about their PPJ
Participating in socialization and awareness programs about the importance of PPJ
Providing feedback and suggestions for improving the PPJ collection mechanism

Q: What is the role of the local government in the PPJ collection mechanism in Medan City?

A: The local government plays a crucial role in the PPJ collection mechanism in Medan City, including:

Collecting and managing PPJ revenue
Providing resources and infrastructure for the collection and management of PPJ
Implementing policies and regulations to support the collection and management of PPJ
Providing socialization and awareness programs about the importance of PPJ

Q: What is the impact of the PPJ collection mechanism on the economy of Medan City?

A: The PPJ collection mechanism has a positive impact on the economy of Medan City, contributing to the Regional Original Revenue (PAD) and supporting economic growth in the city. The revenue from PPJ can be used to finance various development and infrastructure programs, improving the quality of life of the community and supporting economic growth in the city.