The Role of The Piggyback Tax System in Strengthening Fiscal Decentralization

Authors

  • Danandjaja Rosewika Politeknik Keuangan Negara STAN
  • Agnesya Maharani Politeknik Keuangan Negara STAN
  • Nayya Sheptia Putri Politeknik Keuangan Negara STAN

Keywords:

Fiscal Decentralization, Piggyback Tax System, Local Tax, Tax Administration

Abstract

The implementation of fiscal decentralization in Indonesia has still not been optimal since the enactment of UU 25/1999 which only became formally effective in 2001. Therefore, the government needs to optimize fiscal decentralization which is now proposed in UU 1/2022 (UU HKPD), namely the implementation of a tax opportunity scheme (piggyback tax system). This research aims to describe how the tax opportunity scheme plays a role in strengthening regional financial capacity and compare it with the existing scheme in UU 28/2009 (UU PDRD). This research uses normative juridical methods through literature study and data analysis using comparative studies. This research concludes that the tax opportunity scheme increases regional independence and accelerates district/city revenues which have previously been received from the province in the form of periodic profit sharing, into direct transfers to each Regional General Cash Account. The implementation of the opportunity scheme relatively does not increase the burden on taxpayers. This opsen scheme eliminates the gap in collection between the provincial government and the distribution of revenue sharing from the province to the districts/cities.

References

Arief, T. (2021). Skema Opsen RUU HKPD Berpotensi Timbulkan Pungutan Pajak Ganda. Bisnis.Com. https://ekonomi.bisnis.com/read/20210914/259/1441945/skema- opsen-ruu-hkpd-berpotensi-timbulkan-pungutan-pajak-ganda

Atikah, I. (2022). Metode Penelitian Hukum (Zulfa, Ed.; 1st ed.). Haura Utama.

Awani, M. F., & Hariani, S. (2021). Analisa Rasio Kemandirian Daerah dan Rasio Keuangan Terhadap Kinerja Keuangan Pemerintah Daerah. AKURASI: Jurnal Riset Akuntansi Dan Keuangan, 3(2), 95–102. https://doi.org/10.36407/akurasi.v3i2.158

Christia, A. M., & Ispriyarso, B. (2019). Desentralisasi Fiskal dan Otonomi Daerah di Indonesia. Law Reform, 15(1), 149–163. https://doi.org/https://doi.org/10.14710/lr.v15i1.23360

Creswell, J. W., & Creswell, J. D. (2018). Research Design: Qualitative, Quantitative, and Mixed Methods Approaches (5th ed.). SAGE Publications.

Direktorat Jenderal Perimbangan Keuangan. (2011). Deskripsi dan Analisis APBD 2011.

Halim, A. (2007). Akuntansi Keuangan Daerah Yogyakarta. In Edisi Pertama. Salemba Empat (3rd ed.). Salemba Empat.

Mahardika, I., & Sri Artini, L. (2014). Analisis Kemandrian Keuangan Daerah di Era Otonomi Pada Pemerintah Kabupaten Tabanan. E- Jurnal Manajemen Universitas Udayana, 3(3), 245124.

Nasir, M. S. (2019). Analisis Sumber-Sumber Pendapatan Asli Daerah Setelah Satu Dekade Otonomi Daerah. Jurnal Dinamika Ekonomi Pembangunan, 2(1), 30. https://doi.org/10.14710/jdep.2.1.30-45

Nggilu, F., Sabijono, H., & Tirayoh, V. (2016). Pengaruh Pajak Daerah Dan Retriusi Daerah Terhadap Kemandirian Keuangan Daerah Pada Pemerintah Kabupaten/Kota Di Provinsi Gorontalo. Jurnal Berkala Ilmiah Efisiensi, 16(4), 623–635.

Novalistia, R. L. (2016). Pengaruh Pajak Daerah, Retribusi Daerah, Lain-Lain Pendapatan Asli Daerah Yang Sah dan Bagi Hasil Pajak Terhadap Tingkat Kemandirian Keuangan Daerah pada Pemerintahan Kabupaten Atau Kota di Provinsi Jawa Tengah. Journal Of Accounting, 2(2).

Novindriastuti, I., & Purnomowati, N. H. (2020). Analisis Faktor-Faktor yang Mempengaruhi Kemandirian Keuangan Pemerintah Daerah Sebagai Penguatan Desentralisasi Fiskal (Studi Pada Pemerintah Daerah Provinsi di Indonesia Tahun 2014-2018). Jurnal Mutiara Madani, 08(1), 70–91.

Pandelaki, J. R., Engka, D. S. M., & Rorong, I. P. F. (2021). Analisis Efektivitas Efisiensi Dan Kontribusi Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Kabupaten Minahasa Tenggara (Studi Kasus pada Badan Pengelolaan Keuangan dan Pendapatan Daerah). Jurnal Pembangunan Ekonomi Dan Keuangan Daerah, 22(2), 14–34.

Pradana, G. S., Purnama, P., & Digdowiseiso, K. (2023). Analysis of the Efficiency and Effectiveness of Regional Financial Management in the City of Bima. Jurnal Ekonomi, 12(2), 664–670.

Rao, M. G., & Singh, N. (2006). The Political Economy of India’s Fiscal Federal System and its Reform. The Journal of Federalism, 37(1),

–44. https://doi.org/https://dx.doi.org/10.2139/ssrn.950327 Runjung, R. M. R. P. K., & Primastuti, A. (2022). Analisis Tingkat Rasio Kemandirian Keuangan Daerah dan Pertumbuhan Keuangan Pemerintah Kota Bandung Provinsi Jawa Barat. JEKP (Jurnal Ekonomi Dan Keuangan Publik), 9(2), 96–111.

https://doi.org/https://doi.org/10.33701/jekp.v9i2.2822

Safarina, H. A. (2020). Tata Cara Pemungutan Pajak Daerah. DDTC News.

Saraswati, N. P., & Nurharjanti, N. N. (2021). Pengaruh Pajak Daerah,

Retribusi Daerah, Belanja Modal dan Dana Perimbangan Terhadap Kemandirian Keuangan Daerah. Business Management, Economic, and Accounting National Seminar, 2(1), 51–64.

Shabrina, I. N. (2022, September 29). Yuk Mengenal Apa Itu Opsen. Kemenkeu Learning Center.

Sumardjoko, I. (2019). Penguatan Kinerja Keuangan Daerah Wilayah Kepulauan dan Implikasinya terhadap Perubahan Fundamental Ekonomi Regional. Jurnal Defis (Jurnal Desentralisasi Fiskal, Ekonomi, Dan Keuangan Daerah), 5(5), 1– 23.

Wandari, N. K. C., Wicaksana, K. A. B., & Suprapto, P. A. (2021). Analysis Financial Ratio of Regional Government Budget in Assessing Financial Management Performance of Regional Government of Gianyar Regency. Journal of Applied Sciences in Accounting, Finance, and Tax, 4(2), 151–159. https://doi.org/10.31940/jasafint.v4i2.151-159

Yilmaz, S., Vaillancourt, F., & Dafflon, B. (2012). State and Local Government Finance: Why It Matters. In The Oxford Handbook of State and Local Government Finance. Oxford University Press. https://doi.org/10.1093/oxfordhb/9780199765362.013.0004

Downloads

Published

2025-06-30

How to Cite

Rosewika, D., Maharani, A., & Putri, N. S. (2025). The Role of The Piggyback Tax System in Strengthening Fiscal Decentralization. JURNAL PAJAK INDONESIA (Indonesian Tax Review), 9(1), 1–24. Retrieved from https://jurnal.pknstan.ac.id/index.php/JPI/article/view/2354

Issue

Vol. 9 No. 1 (2025): Comprehensive Transformation of Tax Governance: Synergy of Literacy, Digitalization, Implementation of Green Tax and Regional Fiscal Policy

Section

Artikel

License

Copyright (c) 2025 Danandjaja Rosewika, Agnesya Maharani, Nayya Sheptia Putri

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors who publish with this journal agree to the following terms:

  1. 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.
  2. 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.
  3. 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.