The Challenge of Local Revenue Enhancement through Boarding House Taxation Policy in Yogyakarta City

Fatimah Nuraini, Nasrullah Nasrullah, Abd Hamid Bin Abd Murad

Abstract


Introduction to The Problem: In early 2019, the total data on Building Permits for Boarding Houses in Yogyakarta City reached more than 700 houses, and the local tax revenue for the category Boarding House did not reach 40 homes yearly. The urgency of enforcement of the boarding house tax regulation is relevant to increasing tax compliance rates and local revenue from boarding houses.

Objective Study: This study examines the enforcement of the Regional Regulation of Number 1 of 2011 on Local Tax and the obstacles to its implementation using the law system components, the law enforcement factors and the law enforcement elements.

Methodology: The data used are primary data and secondary data through a regulatory approach. Data collection uses a structured interview process by interviewing five interviewees who handled the enforcement of boarding house tax rules.

Findings: The service quality of tax authority factor, law enforcement officers’ factor, and tax sanctions factor have adjusted the public needs (as a legal benefit) and legal certainty while does not provide justice to the community. Implications of the study for tax policy of the Boarding House category are the imposition of criminal sanctions and administrative sanctions against non-compliance boarding house taxpayers, the coordination between tax authorities and law enforcers to enforce boarding house tax rules, and the development of boarding house tax regulations relating to the tax sanctions theory.

Paper Type: Research Article


Keywords


Boarding house tax; Local tax; Tax compliance; Law enforcement

Full Text:

PDF

References


Aizenman, J., Jinjarak, Y., Kim, J., & Park, D. (2019). Tax Revenue Trends in Latin America and Asia: A Comparative Analysis. Emerging Markets Finance and Trade, 55(2), 427–449. https://doi.org/10.1080/1540496X.2018.1527686

Aji, I. P. (2018). Tarif PPh Rumah Kos: 1% atau 10%? Sebuah Studi Rinci Pasca Berlakunya PP 34 tahun 2017. Balikpapan: BPPK, Kemenkeu. Badan Pendidikan Dan Pelatihan Keuangan. https://bppk.kemenkeu.go.id/content/berita/balai-diklat-keuangan-balikpapan-tarif-pph-rumah-kos-1-atau-10-sebuah-studi-rinci-pasca-berlakunya-pp-34-tahun-2017-2019-11-05-e2d88205/. Accessed on August 3rd 2020 at 4 PM

Ardhyanto, I. A. (2017). Analisis Persepsi Wajib Pajak yang Mempengaruhi Kepatuhan dalam Membayar Pajak Hotel Kategori Kos (Studi Empiris Wajib Pajak Kota Semarang). [Universitas Diponegoro].

Arum, H. (2012). Pengaruh Kesadaran Wajib Pajak, Pelayanan Fiskus, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi yang Melakukan Kegiatan Usaha dan Pekerjaan Bebas (studi di Wilayah KPP Pratama Cilacap). [Universitas Diponegoro].

BPS DIY. (2018). Daerah Istimewa Yogyakarta Dalam Angka 2018. CV Magna Raharja Tama (MAHATA).

Budileksmana, A. (2001). Pemeriksaan Pajak Sebagai Upaya Untuk Mendorong Kepatuhan Wajib Pajak. Jurnal Akuntansi Dan Investasi, 2(1), 56–74. http://journal.umy.ac.id/index.php/ai/article/view/595/742

Cotterrell, R. (1983). The Sociological Concept of Law Author (s): Roger Cotterrell Published by: Wiley on behalf of Cardiff University Stable URL: https://www.jstor.org/stable/1410234 References Linked references are available on JSTOR for this article: reference # refere. 10(2), 241–255.

Darnela, L. (2015). Tinjauan Sistem Hukum dalam Penerapan Peraturan Daerah (Perda) Syari’ah di Tasikmalaya. Asy-Syir’ah Jurnal Ilmu Sya ri’ah Dan Hukum, 50(1), 1–27.

Devos, K. (2009). An Investigation Into Australian Personal Tax Evaders- Their Attitudes Towards Compliance And The Penalties For Non-Complance. Revenue Law Journal, 19(1). https://doi.org/10.53300/001c.6707

Fajar, M., & Achmad, Y. (2015). Dualisme Penelitian Hukum Normatif Dan Empiris. Pustaka Pelajar.

Fontian. (2015). Penyanderaan (Gijzeling) Sebagai Instrumen Memaksa dalam Hukum Perpajakan. Media Justitia Nusantara, 1(10), 149–176.

Gibbs, J. P., Law, S., Review, S., May, N., & Gibbs, J. P. (1968). Definitions of Law and Empirical Questions Published by: Wiley on behalf of the Law and Society Association Stable URL: http://www.jstor.com/stable/3052897 Definitions Of Law And Empirical Questions. 2(3), 429–446.

Hidayat, S. (2017). Implementasi Kebijakan Pajak Rumah Kos Kabupaten Sleman. [Universitas Negeri Yogyakarta].

Hutapea, H. D., & Gaol, T. U. T. P. L. (2020). Journal of Economics and Business. Economics and Business, 02(110), 24-37.

Ibnususilo, E., Anshory, A. H., & Akbar, A. (2019). Analisis Yuridis Penagihan Pajak Dengan Surat Paksa Dalam Penegakan Hukum Pajak (The Judicial Analysis of Tax Billing by Forced Letter in The Enforcement of Tax Law). Asian Journal of Environment, History and Heritage, 3(1), 73-85.

Iskandar, A. (2016). Upaya Hukum Dalam Meningkatkan Pendapatan Asli Daerah (Studi di Kecamatan Tanjungkarang Pusat). Pranata Hukum, 11(1), 69-78.

Kementerian Keuangan Republik Indonesia. (2019). Mengenal Rasio Pajak Indonesia. https://www.kemenkeu.go.id/publikasi/berita/mengenal-rasio-pajak-indonesia/. Accessed on 9th August 2020, at 2.52 PM.

Lailam, T. (2017). Teori & Hukum Perundang-Undangan. Pustaka Pelajar.

Mahi, B. R. (2015). Local Own Revenue Mobilization in Indonesia. Jurnal Ekonomi & Bisnis Indonesia (Fakultas Ekonomi Dan Bisnis Universitas Gadjah Mada), 26(1), 90–102.

Nasution, H., & Aliffioni, A. (2018). Analisis Efektivitas Penagihan Pajak Dengan Surat Paksa Dan Penyitaan Untuk Meningkatkan Penerimaan Pajak Pada Kantor Pelayanan Pajak Pratama Bekasi Utara. Jurnal Wahana Akuntansi, 13(2), 129–142. https://doi.org/10.21009/wahana.13.023

Nuraini, F. (2019). Pengaruh Persepsi Wajib Pajak atas Pengetahuan Pajak, Lingkungan Wajib Pajak, Kualitas Pelayanan Fiskus, dan Sanksi Pajak Terhadap Tingkat Kepatuhan Wajib Pajak Pemilik Rumah Kos. [Universitas Muhammadiyah Yogyakarta].

Octaviany, F., Kartini, I., & Rustanto, A. E. (2021). Hotel Tax Service Analysis

In North Jakarta. The First International Conference on Government

Education Management and Tourism., 1(1), 469–475. https://conference.loupiasconference.org/index.php/ICoGEMT/article/view/199

OECD. (2020). Revenue Statistics in Asian and Pacific Economies 1990-2018. https://doi.org/https://doi.org/10/1787/d47d0ae3-en

Panambunan, A. M. K. (2016). Penerapan Sanksi Administratif Dalam Penegakan Hukum Lingkungan di Indonesia. Lex Administratum, IV(2), 2016. https://ejournal.unsrat.ac.id/index.php/administratum/article/view/11300/10889

Prananjaya, K. P., & Narsa, N. P. D. R. H. (2019). Obedience Pressure and Tax Sanction: An Experimental Study on Tax Compliance. Jurnal Akuntansi Dan Keuangan, 21(2), 68–81. https://doi.org/10.9744/jak.21.2.68-81

Prasetya R, A. D., & Satriyo, F. H. (2015). Pelaksanaan Pemungutan Pajak Hotel Kategori Rumah Kos di Surakarta. GEMA, 50, 1691–1692. https://eprints.uns.ac.id/18590/

Princesswara, P., & Iskandar, D. D. (2019). Determinant Factors of Tax Compliance Level of Boarding House Business Owners in Supporting Locally-Generated Revenue of Semarang. Media Ekonomi Dan Manajemen, 34(1), 36–49. https://doi.org/10.24856/mem.v34i1.816

Rahman, M. G., & Tomayahu, S. (2020). Penegakan Hukum di Indonesia. Jurnal

Al-Himayah, 4(Vol. 4 No. 1 (2020): Al Himayah), 142–159. http://journal.iaingorontalo.ac.id/index.php/ah/article/view/1625

Rosadi, F. (2019). Fenomena Tax Ratio Indonesia. Media Keuangan, XIV(138), 18. https://www.kemenkeu.go.id/media/11884/media-keuangan-maret-2019.pdf

Rumani, S. (2018). Predikat Yogyakarta Sebagai Kota Pendidikan. Kompasiana. https://www.kompasiana.com/srirumani/5ae8ea3fdd0fa802611a8862/yogyakarta-kota-pendidikan. Accessed on 23th July 2020 at 8.37 AM.

Sari, A. A. (2018). Sanksi Administrasi Bagi Wajib Pajak Pajak Penghasilan Orang Pribadi di Kota Padang. Soumatera Law Review, 1(2), 233–250. https://doi.org/http://doi.org/10.22216/soumlaw.v1i2.3745

Setiawan, L. (2015). Perbandingan Komponen dan Struktur Pajak

OECD dan Government Finance Statistic Manual dan Pengaruhnya atas Pendefinisian Tax Ratio di Indonesia. Kementerian Keuangan. http://www.anggaran.kemenkeu.go.id/api/Medias/b9f86aa0-2af2-4372-a696-9b2ded50eb6f

Siahaan., M. P. (2004). Utang Pajak Pemenuhan Kewajiban dan Penagihan dengan Surat Paksa, Cetakan Pertama. Raja Grafindo Persada.

Soekanto, S. (1983). Pengantar Penelitian Hukum. Universitas Indonesia Press.

Sulistianingtyas, V., Rosidi, R., & Subekti, I. (2018). A Perspective of Theory of Planned Behavior and Attribution Theory for PBB P2 Taxpayer Compliance in Probolinggo. Journal of Accounting and Business Education, 2(2), 320–347. https://doi.org/10.26675/jabe.v2i2.11232

Supeno. (2017). Implikasi Asas Legalitas Terhadap Penegakan Hukum dan Keadilan. Jurnal Lex Specialis, 21.

Surbakti, N., & Hum, M. (2006). Problematika Penegakan Hukum UU Penghapusan Kekerasan dalam Rumah Tangga. Ilmu Hukum, 9(1), 97–114.

Susanto, S. N. H. (2019). Karakter Yuridis Sanksi Hukum Administrasi: Suatu Pendekatan Komparasi. Administrative Law and Governance Journal, 2(1), 126–142. https://doi.org/10.14710/alj.v2i1.126-142

Ulfadani, E., & Ali, D. (2019). Tindak Pidana Penggelapan Pajak. Jurnal Ilmiah Mahasiswa Bidang Hukum Pidana, 3(2), 310–319.

Wildan, M. (2019). Tax Ratio Pajak Daerah di Indonesia Hanya 1,2 Persen. Bisnis.Com. https://ekonomi.bisnis.com/read/20190813/259/1136046/tax-ratio-pajak-daerah-di-indonesia-hanya-12-persen. Accessed on 23th July 2020 at 5.30 AM.




DOI: http://dx.doi.org/10.26555/novelty.v13i1.a19741

Refbacks

  • There are currently no refbacks.


Copyright (c) 2022 Jurnal Hukum Novelty

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

Jurnal Hukum Novelty

ISSN 1412-6834 (Print)

ISSN 2550-0090 (Online)

Creative Commons License
This journal is licensed under a Creative Commons Attribution 4.0 International License

Jurnal Hukum Novelty Stats

 

Jurnal Hukum Novelty is indexed by:

 

    

 

Jurnal Hukum Novelty is member of: