STRATEGI KEBIJAKAN PENGGALIAN PENDAPATAN ASLI DAERAH

Damas Dwi Anggoro, Nurlita Sukma Alfandia

Abstract


With the implementation of regional autonomy, the regions have the right to manage the finances of their respective regions and impose levies on the community in the form of taxes and regional retribution. Local Taxes and Local Levies are part of Regional Original Income (ROI). Local governments do not have fiscal independence so they are still very dependent on the portion of the Balancing Fund from the Central Government in financing regional expenditures. This research is expected to be able to find a strategy in the form of a policy of extracting local revenue which is considered the most appropriate. The descriptive qualitative approach with the type of descriptive research is used to be able to answer these problems. The results of this study state that the implementation of the ROI excavation policy in several research locations in Indonesia is in accordance with Law No. 28 of 2009. However, there are still limited areas in actively collecting taxes. The results of the SWOT analysis found six strategies for extracting local revenue, namely follow-up of collection actions, simplifying investment permits, conducting censuses and extending Local Tax Subjects, coordinating with related agencies, utilizing information technology for taxes and levies, improving service quality, assisting taxpayers and obligatory Retribution, and provision of technical guidance from the central government.

Keywords: regional tax, regional retribution, regional policy, and local revenue.

ABSTRAK

Dengan terselenggaranya otonomi daerah, daerah berhak mengelola keuangan daerahnya masing-masing dan mengenakan pungutan kepada masyarakat berupa pajak dan retibusi daerah. Pajak Daerah dan Retribusi Daerah merupakan bagian dari Pendapatan Asli Daerah (PAD). Pemerintahan daerah belum memiliki kemandirian fiskal sehingga masih sangat bergantung pada porsi Dana Perimbangan dari Pemerintah Pusat dalam membiayai belanja daerah. Penelitian ini diharapkan mampu menemukan strategi berupa kebijakan penggalian pendapatan asli daerah yang dianggap paling tepat. Pendekatan kualitatif deskriptif dengan jenis penelitian deskriptif digunakan untuk dapat menjawab permasalahan tersebut. Hasil penelitian ini menyatakan implementasi kebijakan penggalian PAD di beberapa daerah lokasi penelitian di Indonesia telah sesuai dengan Undang-Undang Nomor 28 Tahun 2009. Namun demikian masih ada keterbatasan daerah dalam melakukan penagihan pajak secara aktif. Hasil analisis SWOT ditemukan enam strategi penggalian pendapatan asli daerah yaitu tindak lanjut tindakan penagihan, mempermudah perizinan investasi, pelaksanaan sensus dan ekstensifikasi Subjek Pajak Daerah, koordinasi dengan Dinas terkait, pemanfaatan teknologi infomasi Pajak dan Retribusi Daerah, perbaikan kualitas pelayanan, pendampingan Wajib Pajak dan Wajib Retribusi, dan pemberian bimbingan teknis dari pemerintah pusat.

Kata kunci: pajak daerah, retribusi daerah, kebijakan daerah, dan pendapatan asli daerah

 


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DOI: http://dx.doi.org/10.9876/10.9876/VOL1ISSN1978-743X

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