Pengaruh penerapan sistem closed list dan penambahan jenis pajak daerah terhadap upaya pemungutan pajak daerah
Article Sidebar
Published
Mar 31, 2022
Main Article Content
Abstract
This study investigates the effect of the closed list system and the new tax assignment stipulated in Law 28/2009 on local tax efforts in Indonesia. It also examines the other influential factors affecting local tax efforts. The local tax effort is a ratio of the actual (collected) local tax revenue to its potential tax capacity. A random-effect regression model is applied to the province's tax effort analysis, while a fixed-effect regression model is applied to the municipalities' tax effort analysis. The dataset consists of local budget and socio-economic indicators of 31 provinces and 372 municipalities in Indonesia during 2005-2019. The results show that the closed-list system has a negative impact on municipalities' tax efforts, while the new tax assignment in Law 28/2009 positively affects both provinces and municipalities. This study also finds other influential factors on local tax efforts. Block grant positively affects the municipality's tax effort, while categorical grant negatively affects the province's tax effort. Additionally, population density positively affects the province's tax efforts, but the results of audited subnational financial reports only affect the municipality's tax efforts. Municipality's tax effort is also affected by urban area factors.
Article Details
How to Cite
Noviyanti, N., & Zen, F. (2022). Pengaruh penerapan sistem closed list dan penambahan jenis pajak daerah terhadap upaya pemungutan pajak daerah. Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara Dan Kebijakan Publik, 7(1), 89-100. https://doi.org/https://doi.org/10.33105/itrev.v7i1.527
Section
Articles
This work is licensed under a Creative Commons Attribution 4.0 International License.
Copyright notice can be accessed here
References
Acar, Y. (2019). Does flypaper effect exist? New evidence from Turkish Municipalities. Sosyoekonomi, 27.
Aragon, F. M., & Gayoso, V. J. (2005). Intergovernmental transfers and fiscal effort in Peruvian local governments. Available at SSRN 773666.
Bahl, R. W. (1971). A regression approach to tax effort and tax ratio analysis. Staff Papers-International Monetary Fund, 18 (3), 570-612.
Bahl, R., dan Bird, R. (2008). Subnational taxes in developing countries: The way forward. Public Budgeting & Finance, 28(4), 1-25.
Bidiknasional. (2019). Bank NTT Cabang Atambua Luncurkan Inovasi TABUR PBB-P2 Bagi Warga Perbatasan RI-RDTL. diakses melalui https://bidiknasional.com/2019/10/18/bank-ntt-cabang-atambua-luncurkan-inovasi-tabur-pbb-p2-bagi-warga-perbatasan-ri-rdtl/ diakses tanggal 29 November 2021
Bird, R. M., Martinez-Vazquez, J., & Torgler, B. (2014). Societal institutions and tax effort in developing countries. Annals of Economics and Finance, 15(1), 185-230.
Boadway, R. & Shah, A. (2009). Fiscal federalism: Principles and practice of multiorder governance. Cambridge University Press.
BPK. (2021). Ikhtisar Hasil Pemeriksaan Semester 2005-2019. Jakarta: Badan Pemeriksa Keuangan. diakses melalui https://www.bpk.go.id/ihps diakses tanggal 21 Oktober 2021
BPS. (2021a). Jumlah Penduduk. diakses melalui Laboratorium Data Fakultas Ekonomi dan Bisnis Universitas Indonesia.
BPS. (2021b). Luas Wilayah. diakses melalui Laboratorium Data Fakultas Ekonomi dan Bisnis Universitas Indonesia.
BPS. (2021c). Produk Domestik Regional Bruto. diakses melalui Laboratorium Data Fakultas Ekonomi dan Bisnis Universitas Indonesia.
Cárdenas, O. J., & Sharma, A. (2011). Mexican Municipalities and the Flypaper Effect. Public Budgeting & Finance, 31(3), 73-93.
Chelliah, R. J, Baas, H. J. & Kelly, M. R. (1975). Tax Ratios and Tax Effort in Developing Countries, 196971. Staff Papers-International Monetary Fund, 22 (1), 187-205. http://www.jstor.org/stable/3866592.
Cyan, M., Martinez-Vazquez, J., & Vulovic, V. (2013). Measuring tax effort: Does the estimation approach matter and should effort be linked to expenditure goals?. ICEPP Working Papers. 39. https://scholarworks.gsu.edu/icepp/39
DDTC. (2020). Optimalisasi Pajak Daerah, 14 Inovasi Sudah Diterapkan di Kota Ini. diakses melalui https://news.ddtc.co.id/optimalisasi-pajak-daerah-14-inovasi-sudah-diterapkan-di-kota-ini-22961 diakses tanggal 29 November 2021
DJPK (2014). Buku Pedoman Umum Pengelolaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan. Jakarta: Kementerian Keuangan
Fenochietto, M. R., & Pessino, M. C. (2013). Understanding countries’ tax effort. International Monetary Fund.
Garg, S., Goyal, A., & Pal, R. (2016). Why tax effort falls short of tax capacity in Indian states: A stochastic frontier approach. Public Finance Review, 45(2), 232-259.
Inman, R. P. (2008). The flypaper effect (No. w14579). National Bureau of Economic Research.
Kementerian Keuangan. (2021). Realisasi Anggaran Pendapatan dan Belanja Daerah. http://www.djpk.kemenkeu.go.id/?p=5412 diakses tanggal 9 September 2021
KPPOD (2014) Daftar Daerah Otonom Baru (DOB) Pemekaran (1999-2014). https://www.kppod.org/aktualita/view?id=6 diakses tanggal 5 Oktober 2021
Le, T. M., Moreno-Dodson, B., & Bayraktar, N. (2012). Tax capacity and tax effort: Extended cross-country analysis from 1994 to 2009. World Bank Policy Research Working Paper, (6252).
Lutfi, A. (2021). Penerimaan Pendapatan Pajak Daerah di Daerah Kabupaten/Kota se Daerah Istimewa Yogyakarta 1997-2015. Jurnal Riset Akuntansi & Perpajakan (JRAP), 8(01), 66-78.
Masaki, T. (2018). The impact of intergovernmental transfers on local revenue generation in Sub-Saharan Africa: Evidence from Tanzania. World Development, 106, 173-186
Mertens, J. B. (2003). Measuring tax effort in Central and Eastern Europe. Public Finance and Management, 3(4), 530-563.
Nikijuluw, R. (2012). Analisis Pengaruh Transfer Pemerintah Pusat terhadap Upaya Pemungutan Pajak Kabupaten/Kota di Indonesia. Jurnal Ekonomi dan Pembangunan Indonesia, 12(2), 168-191.
Pemkot Bogor. (2018). Mobil Keliling. https://bapenda.kotabogor.go.id/articles/view/mobil-keliling. Diakses tanggal 29 November 2021
Pemkot Pontianak. (2015). Pemerintah Kota Pontianak Luncurkan Insentif Pajak dan Retribusi Daerah. http://bappeda.pontianakkota.go.id/berita/pemerintah-kota-pontianak- luncurkan-insentif-pajak-dan-retribusi-daerah-. Diakses tanggal 29 November 2021
Priyarsono, D. S., Asih, B., & Agustina, N. (2010). Desentralisasi Fiskal, Tax Efiort dan Pertumbuhan Ekonomiz Studi Empirik Kabupaten/Kota di Indonesia 2001-2008. Jurnal Ekonomi dan Pembangunan Indonesia, 11(1), 21-34.
Rajaraman, I., & Vasishtha, G. (2000). Impact of grants on tax effort of local government. Economic and Political Weekly, 2943-2948.
Rheza, B., Murwito, S., Mulyati, S., Karlinda, E., & Damanik, M. (2014). Evaluasi Perda Pungutan di Era UU No.28 Tahun 2009. Jakarta: KPPOD.
Teera, J. M., & Hudson, J. (2004). Tax performance: a comparative study. Journal of international development, 16(6), 785-802.
Wang, Q., Shen, C., & Zou, H. F. (2009). Local government tax effort in China: An analysis of provincial tax performance. Region & Development Nov, 29, 204-235.
Zárate-Marco, A., dan Vallés-Giménez, J. (2019). Regional tax effort in Spain. Economics, 13(1). https://doi.org/10.5018/economics-ejournal.ja.2019-31
Aragon, F. M., & Gayoso, V. J. (2005). Intergovernmental transfers and fiscal effort in Peruvian local governments. Available at SSRN 773666.
Bahl, R. W. (1971). A regression approach to tax effort and tax ratio analysis. Staff Papers-International Monetary Fund, 18 (3), 570-612.
Bahl, R., dan Bird, R. (2008). Subnational taxes in developing countries: The way forward. Public Budgeting & Finance, 28(4), 1-25.
Bidiknasional. (2019). Bank NTT Cabang Atambua Luncurkan Inovasi TABUR PBB-P2 Bagi Warga Perbatasan RI-RDTL. diakses melalui https://bidiknasional.com/2019/10/18/bank-ntt-cabang-atambua-luncurkan-inovasi-tabur-pbb-p2-bagi-warga-perbatasan-ri-rdtl/ diakses tanggal 29 November 2021
Bird, R. M., Martinez-Vazquez, J., & Torgler, B. (2014). Societal institutions and tax effort in developing countries. Annals of Economics and Finance, 15(1), 185-230.
Boadway, R. & Shah, A. (2009). Fiscal federalism: Principles and practice of multiorder governance. Cambridge University Press.
BPK. (2021). Ikhtisar Hasil Pemeriksaan Semester 2005-2019. Jakarta: Badan Pemeriksa Keuangan. diakses melalui https://www.bpk.go.id/ihps diakses tanggal 21 Oktober 2021
BPS. (2021a). Jumlah Penduduk. diakses melalui Laboratorium Data Fakultas Ekonomi dan Bisnis Universitas Indonesia.
BPS. (2021b). Luas Wilayah. diakses melalui Laboratorium Data Fakultas Ekonomi dan Bisnis Universitas Indonesia.
BPS. (2021c). Produk Domestik Regional Bruto. diakses melalui Laboratorium Data Fakultas Ekonomi dan Bisnis Universitas Indonesia.
Cárdenas, O. J., & Sharma, A. (2011). Mexican Municipalities and the Flypaper Effect. Public Budgeting & Finance, 31(3), 73-93.
Chelliah, R. J, Baas, H. J. & Kelly, M. R. (1975). Tax Ratios and Tax Effort in Developing Countries, 196971. Staff Papers-International Monetary Fund, 22 (1), 187-205. http://www.jstor.org/stable/3866592.
Cyan, M., Martinez-Vazquez, J., & Vulovic, V. (2013). Measuring tax effort: Does the estimation approach matter and should effort be linked to expenditure goals?. ICEPP Working Papers. 39. https://scholarworks.gsu.edu/icepp/39
DDTC. (2020). Optimalisasi Pajak Daerah, 14 Inovasi Sudah Diterapkan di Kota Ini. diakses melalui https://news.ddtc.co.id/optimalisasi-pajak-daerah-14-inovasi-sudah-diterapkan-di-kota-ini-22961 diakses tanggal 29 November 2021
DJPK (2014). Buku Pedoman Umum Pengelolaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan. Jakarta: Kementerian Keuangan
Fenochietto, M. R., & Pessino, M. C. (2013). Understanding countries’ tax effort. International Monetary Fund.
Garg, S., Goyal, A., & Pal, R. (2016). Why tax effort falls short of tax capacity in Indian states: A stochastic frontier approach. Public Finance Review, 45(2), 232-259.
Inman, R. P. (2008). The flypaper effect (No. w14579). National Bureau of Economic Research.
Kementerian Keuangan. (2021). Realisasi Anggaran Pendapatan dan Belanja Daerah. http://www.djpk.kemenkeu.go.id/?p=5412 diakses tanggal 9 September 2021
KPPOD (2014) Daftar Daerah Otonom Baru (DOB) Pemekaran (1999-2014). https://www.kppod.org/aktualita/view?id=6 diakses tanggal 5 Oktober 2021
Le, T. M., Moreno-Dodson, B., & Bayraktar, N. (2012). Tax capacity and tax effort: Extended cross-country analysis from 1994 to 2009. World Bank Policy Research Working Paper, (6252).
Lutfi, A. (2021). Penerimaan Pendapatan Pajak Daerah di Daerah Kabupaten/Kota se Daerah Istimewa Yogyakarta 1997-2015. Jurnal Riset Akuntansi & Perpajakan (JRAP), 8(01), 66-78.
Masaki, T. (2018). The impact of intergovernmental transfers on local revenue generation in Sub-Saharan Africa: Evidence from Tanzania. World Development, 106, 173-186
Mertens, J. B. (2003). Measuring tax effort in Central and Eastern Europe. Public Finance and Management, 3(4), 530-563.
Nikijuluw, R. (2012). Analisis Pengaruh Transfer Pemerintah Pusat terhadap Upaya Pemungutan Pajak Kabupaten/Kota di Indonesia. Jurnal Ekonomi dan Pembangunan Indonesia, 12(2), 168-191.
Pemkot Bogor. (2018). Mobil Keliling. https://bapenda.kotabogor.go.id/articles/view/mobil-keliling. Diakses tanggal 29 November 2021
Pemkot Pontianak. (2015). Pemerintah Kota Pontianak Luncurkan Insentif Pajak dan Retribusi Daerah. http://bappeda.pontianakkota.go.id/berita/pemerintah-kota-pontianak- luncurkan-insentif-pajak-dan-retribusi-daerah-. Diakses tanggal 29 November 2021
Priyarsono, D. S., Asih, B., & Agustina, N. (2010). Desentralisasi Fiskal, Tax Efiort dan Pertumbuhan Ekonomiz Studi Empirik Kabupaten/Kota di Indonesia 2001-2008. Jurnal Ekonomi dan Pembangunan Indonesia, 11(1), 21-34.
Rajaraman, I., & Vasishtha, G. (2000). Impact of grants on tax effort of local government. Economic and Political Weekly, 2943-2948.
Rheza, B., Murwito, S., Mulyati, S., Karlinda, E., & Damanik, M. (2014). Evaluasi Perda Pungutan di Era UU No.28 Tahun 2009. Jakarta: KPPOD.
Teera, J. M., & Hudson, J. (2004). Tax performance: a comparative study. Journal of international development, 16(6), 785-802.
Wang, Q., Shen, C., & Zou, H. F. (2009). Local government tax effort in China: An analysis of provincial tax performance. Region & Development Nov, 29, 204-235.
Zárate-Marco, A., dan Vallés-Giménez, J. (2019). Regional tax effort in Spain. Economics, 13(1). https://doi.org/10.5018/economics-ejournal.ja.2019-31