Pemilihan Bentuk Regulasi Stimulus Ketetapan Pajak Bumi dan Bangunan Sektor Perdesaan dan Perkotaan dengan Analysis Hierarchy Process
DOI:
https://doi.org/10.31092/jpi.v7i1.2139Keywords:
Pajak, Pajak Bumi dan Bangunan, Stimulus PajakAbstract
One of the products of decentralization in Indonesia is the allocation of Land and Building Tax in the Rural and Urban sectors to Local Governments. However, since the regionalization was carried out, the Local Government has needed help responding to public rejection of the increase in Tax due to an increase in the Selling Value of Taxable Objects (NJOP). The solution to that problem is the provision of Stimulus. This research attempts to answer questions about the ideal regulation for implementing the Land and Building Tax of Rural and Urban Sectors (PBB P2) Stimulus. In addition, this research closes the gap that there has not been much research related to property tax stimulus and the importance of the process of providing a stimulus for the implementation of property tax in Indonesia. This study uses the Analytical Hierarchy Process (AHP) method with sources competent in taxation, especially practitioners in the PBB-P2 field, regional finance academics from local government agencies, and practitioners/academicians of regional tax policy and law. This study conducted an inventory of 21 regions in Indonesia that have implemented the PBB-P2 stimulus whose documents can be accessed online to be used as material for stimulus selection regulations by resource persons using the AHP method. This study concluded that the regulations considered ideal by the informants were those that the City Government of Gorontalo had implemented. The City Government of Gorontalo implements arrangements in the form of [1] Regional Head Regulations, [2] applies within a certain period, [3] the basis for deductions is using the NJOP,and using varying deduction amounts.
References
Arianty, E. (2020). How to Improve Sharia Accountability for Sovereign Sukuk in Indonesia. IQTISHADIA, 13(1), 53-76.
Basso, A. (2021). Asosiasi Kepala Desa Protes Kenaikan NJOP, Ini Penjelasan Bapenda Kabupaten Tulungagung. Jatim TImes. Retrieved from https://jatimtimes.com/baca/233661/20210119/173000/asosiasi-kepala-desa-protes-kenaikan-njop-ini-penjelasan-bapenda-kabupaten-tulungagung
BKF. (2015). Evaluasi Pengelolaan PBB-P2 Pasca Pengalihan ke Pemerintah Daerah: Lesosn Learnt Sebelum Rencana Pengalihan PBB-P3 Bagian Permukaan. Badan Kebijakan FIskal, Pusat Kebijakan Anggaran Pendapatan dan Belanja Negara. Jakarta.
BPK. (2015). Pendapat BPK: Badan Pemeriksa Keuangan.
Brodjonegoro, B. P. S. (1992). Analytical Hierarchy Process. Universitas Indonesia Jakarta.
Chow, H. K., & Wilson, P. (2011). Monetary policy in Singapore and the global financial crisis. https://ink.library.smu.edu.sg/cgi/viewcontent.cgi?article=2351&context=soe_research.
Cronin, J. A., Fullerton, D., & Sexton, S. (2019). Vertical and horizontal redistributions from a carbon tax and rebate. Journal of the Association of Environmental and Resource Economists, 6(S1), S169-S208.
Febrianti, M. (2017). Faktor-faktor yang mempengaruhi realisasi penerimaan pajak bumi dan bangunan sektor pedesaan dan perkotaan di kabupaten Bangka Tengah. Jurnal Bisnis dan Akuntansi, 19(1), 56-65.
Harefa, M. (2016). Kendala Implementasi dan Efektivitas Pemungutan Pajak PBB-P2 oleh Pemerintah Kota Makassar. Jurnal Ekonomi & Kebijakan Publik, 7(1), 67-82.
Katili, A., Irigisa, I., & Pakaya, A. R. (2020). The Influence Of Taxpayer Awareness And Tax Supervision on Collection Efficacy Of Rural and Urban Land and Building Tax (PBB-P2) in Gorontalo City. JCRS (Journal of Community Research and Service), 4(2), 77-85.
Kelly, R. (2003). Property taxation in Indonesia: Challenges from decentralization: Lincoln Institute of Land Policy.
Kelly, R. (2013). Making the property tax work.
Khairani, S., & Wijaya, T. (2014). The Effect of Palembang City Government Readiness in Accepting The Transfer of PBB-P2 and BPHTB as A Local Tax on The Taxpayer’s Perception. STIE Multi Data Palembang, 145.
Kumoro, M. P., & Ariesanti, A. (2017). Potensi pajak bumi dan bangungan sektor perdesaan dan perkotaan kota yogyakarta dan kontribusinya terhadap kemandirian daerah. Riset Akuntansi dan Keuangan Indonesia, 2(1), 75-90.
Mahi, B. R., Rinto, A. P., & Damayanti, S. A. (2019). Kebijakan Perpajakan: Optimalisasi Insentif dan Kesinambungan Fiskal: Gramedia.
Marimin, M. (2015). Teknik dan Aplikasi Pengambilan Keputusan Kriteria Majemuk. PT. Grasindo, Jakarta.
McCluskey, W. J., Cornia, G. C., & Walters, L. C. (2012). A primer on property tax: Administration and policy: John Wiley & Sons.
Muin, M. A. (2021). KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN PINRANG. Cateris Paribus Journal, 1(1), 29-42.
Nasution, A. (2017). The government decentralization program in Indonesia Central and local government relations in Asia: Edward Elgar Publishing.
Oppewal, H., Paas, L. J., Crouch, G. I., & Huybers, T. (2010). Segmenting consumers based on how they spend a tax rebate: An analysis of the Australian stimulus payment. Journal of Economic Psychology, 31(4), 510-519.
Permana, D. A. (2020). Pajak Bumi dan Bangunan Naik 130 Persen, Paguyuban Kepala Desa Protes. Kompas.com. Retrieved from https://regional.kompas.com/read/2020/02/03/09355061/pajak-bumi-dan-bangunan-naik-130-persen-paguyuban-kepala-desa-protes?page=all
PKN STAN. (2020). Laporan Program Pengabdian Masyarakat Kabupaten Kaur.
Purnawati, T. (2017). Tagihan PBB Melonjak Hingga 400%, Kepala Desa Protes. PikiranRakyat.com. Retrieved from https://www.pikiran-rakyat.com/jawa-barat/pr-01277709/tagihan-pbb-melonjak-hingga-400-kepala-desa-protes-397969
Rogow, R. B. (1976). An Analysis of the Impact of Property Tax Credit/Rebate Programs on State Revenues and Tax Equity.
Saaty, T. L. (2014). Analytic heirarchy process. Wiley statsRef: Statistics reference online.
Safaruddin, S., Abdullah, M., & Oktaviani, S. (2020). Analisis Potensi Kontribusi Pajak Bumi dan Bangunan Terhadao Pendapatan Asli Daerah Kota Kendari (Studi Pada Badan Pengelola Pajak dan Restribusi Daerah Kota Kendari). JURNAL AKUNTANSI DAN KEUANGAN, 5(2), 190-204.
Shazmin, S., Sipan, I., & Sapri, M. (2016). Property tax assessment incentives for green building: A review. Renewable and Sustainable Energy Reviews, 60, 536-548.
Suratman, E., Ananda, C., Paddu, H., & Adji, A. (2013). ’Evaluasi Pelaksanaan Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah dan Pengaruhnya Terhadap Peningkatan Pendapatan Daerah’, Laporan Tim Asistensi Desentralisasi Fiskal dan didukung oleh Program Australia Indonesia Partnership for Decentralisation (AIPD).
Suryadi, K., & Ramadhani, M. A. (2000). Sistem Pendukung Keputusan: Suatu wacana struktural idealisasi dan implementasi konsep pengambilan keputusan: Remaja Rosdakarya.
Weimer, D. L., & Vining, A. R. (2017). Policy analysis: Concepts and practice: Taylor & Francis.
Wicaksono, G., & Pamungkas, T. S. (2017). Analisis Efektivitas dan Kontribusi Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB P2) terhadap Pendapatan Asli Daerah (PAD) Kabupaten Jember.
Woo, J. J. (2021). Singapore’s Response to Covid-19 Capacity-building and Pandemics (pp. 67-96): Springer.
Wulandari, D. (2019). Penyesuaian NJOP Picu Kenaikan PBB Kota Palembang. Bisnis.com. Retrieved from https://sumatra.bisnis.com/read/20190514/533/922458/penyesuaian-njop-picu-kenaikan-pbb-kota-palembang
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Dhian Adhetiya Safitra, Erny Arianty
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
