Undang-undang Nomor 28 tahun 2009 tentang Pajak Daerah dan Retribusi Daerah (UU PDRD) dilahirkan agar kemandirian daerah meningkat. Kemandirian daerah dicerminkan oleh besarnya kontribusi Pendapatan Asli Daerah (PAD) terhadap Anggaran Pendapatan danBelanja Daerah (APBD), sementara pajak daerah merupakan kompunen penting dalam PAD. Penelitian ini menganalisis penerimaan pajak daerah kota/kabupaten se-Indonesia dan kontribusinya terhadap PAD, setelah berlakunya UU PDRD. Penelitian menggunakan metode kualitatif deskriptif, dengan data sekunder berupa data penerimaan pajak kota/kabupaten se-Indonesia tahun 2010-2017 diperoleh dari laman Direktorat Jenderal Perimbangan Keuangan, dan data primer berupa hasil wawancara terhadap pejabat pemerintah daerah, dan kuisioner kepada petugas pajak daerah. Hasil penelitian menunjukkan: 1)perkembangan penerimaan pajak daerah kabupaten lebih kecil daripada kota; 2) perkembangan kontribusi pajak daerah terhadap PAD di kabupaten lebih kecil daripada di kota; 3) perkembangan APBD Kabupaten lebih besar daripada APBD Kota. Perkembanganpajak daerah kabupaten yang lebih kecil daripada kota disebabkan antara lain karena objek pajak pada UU PDRD lebih berorientasi pada kegiatan ekonomi perkotaan, dan aturan-aturan yang multi tafsir ataupun yang kurang mendukung. Disarankan agar dapat dipungut jenispajak lain yang sesuai bagi wilayah kabupaten yakni yang berbasis kegiatan ekonomi desa, misal wisata desa, dan aturan-aturan yang lebih mendukung. Law Number 28 of 2009 concerning Regional Taxes and Regional Levies (UU PDRD) was born in order to increase regional independence. Regional independence is reflected by the amount of the contribution of the Regional Own Revenue (PAD) to the Regional Revenue and Expenditure Budget (APBD), while local taxes are an important component in the PAD. This study analyzes the tax revenue of cities/regencies throughout Indonesia and its contribution to PAD, after the enactment of the PDRD Law. This study using descriptive qualitative methods, with secondary data in the form of city/regency tax revenue in Indonesia in 2010-2017 obtained from the Directorate General of Fiscal Balance page, and primary data in the form of interviews with local government officials, and questionnaires to local tax officials. The results are: 1) the development of district tax revenue is smaller than the city; 2) the development of the contribution of local taxes on PAD in the district is smaller than in the city; 3) the development of Regency APBD is greater than the City APBD. The development of district tax that is smaller than the city is partly cause of the tax object in the PDRD Law is more oriented to urban economic activities, and rules that are multi-interpreted or less supportive. It’s recommended that other types of taxes be collected that are suitable for the regency, namely those based on village economic activities, eg village tourism, and more supportive rules, and more supportive rules.

Provinsi di pulau Jawa merupakan provinsi dengan Indeks Pembangunan Manusia (IPM) yang tinggi. Bahkan DKI Jakarta dan DI Yogyakarta menempati ranking pertama dan kedua IPM secara nasional pada tahun 2016. Penelitian ini menganalisis bagaimana kinerja pendapatan daerah terhadap IPM di provinsi- provinsi di Pulau Jawa meliputi DKI Jakarta, Jawa Barat, Banten, DI Yogyakarta, Jawa Tengah, dan Jawa Timur, kemudian membandingkannya secara relative dengan capaian nasional. Pulau Jawa dipilih karena 58% Produk Domestik Bruto Indonesia berada di Jawa dan lebih dari 60% penduduk Indonesia tinggal di Pulau Jawa. Metode penelitian adalah kualitatif deskriptif yakni dengan menganalisis secara deskriptif terhadap hasil data yang diolah secara ekonometris. Data penelitian berupa data pendapatan daerah dan IPM provinsi tahun 2010—2016 diambil dari Badan Pusat Statistik. Regresi linier dilakukan dengan pendapatan daerah sebagai variable bebas dan IPM sebagai variable terikat. Hasil penelitian menunjukkan bahwa terdapat korelasi positif dan sangat kuat dengan tingkat kepercayaan 99%, antara pendapatan daerah dengan IPM di seluruh provinsi di pulau Jawa. Dilihat dari besaran peningkatan IPM untuk setiap tambahan pendapatan maka provinsi DI Yogyakarta memiliki kinerja yang paling baik, diikuti Provinsi Banten, Jawa Timur, Jawa Tengah, Jawa Barat, dan DKI Jakarta. Seluruh provinsi di Pulau Jawa menunjukkan kinerja di atas rata-rata provinsi secara nasional.Kata Kunci: pendapatan daerah, kinerja daerah, Indeks Pembangunan Manusia

Tax collection realization at Kanwil DJP Jateng II in 2018 increased sharply, but tax arrears were still large. This study analyzed the challenges faced in implementing tax collection, finding the efforts that have been made to overcome them, and formulating what is needed to optimize tax collection. The study was descriptive qualitative. Primary data, secondary data, and literature studies were used. Primary data were obtained from questionnaires filled by Bailiff and Head of Tax Collection Section, and interviews with the tax officials. Secondary data were obtained from reports and other data. Results showed that the three biggest challenges were: HR, both in quantity and quality; administration, in the form of incomplete or invalid data; and difficulty in finding the taxpayer and the risk of a lawsuit. The efforts that have been made were: increasing the competencies of both hardskill and soft skills; internal coordination, especially with account representatives and tax auditors; management of tax arrears, and conduct coordination with related stakeholders. Things that need to be done to improve tax collection performance are: data accessibility, Bailiff protection, infrastructure, regulations and applications, position and remuneration certainty, and competence

This research evaluated the implementation of a Learning Management System (LMS) designed for the Functional Distance Learning (DL) of Basic Tax Instructor. The object of study is the four classes of Basic Tax Instructor Functional DL at Jakarta, Yogyakarta, Pontianak, and Manado, Indonesia. The primary data were obtained from questionnaires submitted to 115 participants and the secondary data in the form of graduation data. The research method is descriptive qualitative. An essential finding of this study is that the LMS is good, easier to access, to learn, provides complete, real-time, has a nice and attractive look, creative, engaging, and accessible. The problem with accessing the LMS is signal/network issues. For improving it, some participants suggest the LMS make it more attractive, always updated, more easy to access, added some feature, accessible for all the time, it integrated with institution learning center (Kemenkeu Learning Center), and make more simple.

<p>Post tax amnesty 2016, the taxpayer who does not comply tax amnesty, or taxprayer who does not properly report the entire asset, the concerned asset is considered as received or obtained income when the data and/or information is discovered on the asset. According to Circular Letter of the Directorate General of Taxes Number SE-24/PJ/2017, appraisal of non-cash asset shall be conducted in accordance with the asset state and condition as of December 31, 2015 (or at the end of a different period for a Taxpayer who have a different book year ending). For the land asset, the value is set using Land &amp; Building Tax Imposition Base (NJOP-PBB). This study proves that Tax Imposition Base (NJOP) is below the market price. The descriptive qualitative method was applied in analyzing whether or not the provisions as regulated in Circular Letter of the Directorate General of Taxes Number SE-24/PJ/2017 is proper. This study concludes that Taxpayer will gain two advantages from the enactment of Circular Letter of the Directorate General of Tax Number SE-24/PJ/2017 that is 1). Land asset value is based on Land &amp; Building Tax Imposition Base; 2). Land &amp; Building Tax Imposition Base used is 2015 Land &amp; Building Tax Imposition Base, instead of the applicable Land &amp; Building Tax Imposition Base when the asset is discovered.</p>