Penerimaan Pendapatan Pajak Daerah di Daerah Kabupaten/Kota se Daerah Istimewa Yogyakarta 1997-2015
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Abstract
ABSTRACT
This article aims to explain the implementation of tax decentralization in Indonesia, in particular the study of the implementation of open list systems and closed list systems in the local tax collection of districts and municipality in the Daerah Istimewa Yogyakarta. In implementing tax decentralization, the Government of Indonesia implements an open list system and a closed list system in the collection of local taxes by autonomous regions. The research was conducted using qualitative strategy and enriched with quantitative analysis. More in-depth investigations conducted in districts and municipality in Daerah Istimewa Yogyakarta indicate that the implementation of this policy has not been able to reduce the income gap in local revenues derived from the components of local taxes received by districts and municipality. To reduce the revenue gap in local revenues from local taxes collected by district and municipality governments, it is necessary to transfer local taxation power on the basis of potential local taxes to district and municipality governments. The local tax base to be proposed must be owned by each local government.
ABSTRAK
Artikel ini bertujuan untuk menjelaskan pelaksanaan desentralisasi perpajakan di Indonesia, khususnya kajian tentang penerapan sistem daftar terbuka dan sistem daftar tertutup pada pemungutan pajak daerah kabupaten dan kota di Daerah Istimewa Yogyakarta. Dalam melaksanakan desentralisasi perpajakan, Pemerintah Indonesia menerapkan sistem daftar terbuka dan sistem daftar tertutup dalam pemungutan pajak daerah oleh daerah otonom. Penelitian dilakukan dengan menggunakan strategi kualitatif dan diperkaya dengan analisis kuantitatif. Investigasi lebih mendalam yang dilakukan di kabupaten dan kota di Daerah Istimewa Yogyakarta menunjukkan bahwa penerapan kebijakan ini belum mampu mengurangi kesenjangan pendapatan dalam pendapatan asli daerah yang bersumber dari komponen pajak daerah yang diterima kabupaten dan kota. Untuk mengurangi kesenjangan penerimaan penerimaan daerah dari pajak daerah yang dipungut oleh pemerintah kabupaten dan kota, maka diperlukan penyerahan kewenangan perpajakan daerah berdasarkan potensi pajak daerah kepada pemerintah kabupaten dan kota. Basis pajak daerah yang akan diusulkan harus dimiliki oleh masing-masing pemerintah daerah.
References
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