Komparasi Penerimaan Pajak Daerah Kota Dan Kabupaten Di Indonesia Setelah Berlakunya Undang-Undang Pajak Daerah Dan Retribusi Daerah

Abstract

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.

Identifying Best Method for Forecasting Tax Income using Time Series Analysis

“…Measuring a region's financial management ability can be judged from the size of the PAD obtained by the relevant region (Karenina et al, 2021). In this case, the increase in PAD follows an increase in regional income at the district/city level (Juliarini, 2020).…”

“…Regional independence can be represented by the amount of Regional Original Income (PAD) to the Regional Revenue and Expenditure Budget (APBD). (Juliarini, 2020). With the establishment of regional autonomy, it is hoped that local governments will be able to dive into the potential of financial resources in fulfilling government financing and regional development (Pramesti et al, 2016).…”

“…In Juliarini (2020), based on the results of research by Kusuma and Wirawati (2013), regional tax and retribution income have a substantial influence on increasing PAD with a greater contribution of regional taxes affecting PAD. In line with this, Rosidin (2015) in the results of his research stated that local taxes and regional levies can increase PAD, so that local governments can optimize local tax incomes and regional levies to increase PAD (Julia et al, 2020).…”

Pengaruh Desentralisasi Fiskal dalam Pengentasan Kemiskinan dengan Pertumbuhan Ekonomi sebagai Variabel Mediasi di Provinsi Papua

“…Rendahnya PAD yang diterima dapat disebabkan oleh beberapa permasalahan dalam pengelolaan PAD yang diungkapkan dalam LHP kabupaten kota di Provinsi Papua, seperti peraturan daerah tentang besaran dan mekanisme pemungutan pajak dan retribusi daerah yang belum diatur; pendataan Wajib Pajak/Wajib Retribusi tidak memadai; keterlambatan penyetoran. Hal-hal yang belum jelas diatur dalam peraturan akan menimbulkan keraguan dalam pelaksanaan pemungutan sehingga memberikan dampak yang berbeda terhadap perekonomian (Juliarini, 2020). Selain itu, pemerintah daerah berpotensi kehilangan pendapatan yang akan berdampak pada belanja untuk meningkatkan pertumbuhan ekonomi serta pemerintah daerah tidak dapat segera memanfaatkan PAD untuk pendanaan belanja dan terdapat peluang penyalahgunaan atas penerimaan yang tidak disetor 1 x 24 jam.…”

Tax Law Certainty on The Sale of Food and Beverages after The Enactment of Law Number 1 of 2022

“…Previous research conducted by Aniek Juliarini related to the impact of the enactment of Law Number 28 of 2009 concerning Regional Taxes and Regional Levies on regional revenues with the title "Comparison of City and Regency Regional Tax Revenues in Indonesia After the Enactment of the Regional Tax and Regional Levies Law" stated that the development of district tax revenues is smaller than that of the city, the development of the contribution of local taxes to local revenue in the district is smaller than in the city, and the development of the district revenue and expenditure budget is greater than that of the city budget (Juliarini, 2020).…”