DOI: https://doi.org/10.21564/2414-990x.141.133429

Earmarking tax policy as an instrument of public service provision in regional development

Kadar Pamuji

Abstract


Local taxes contribute to local revenue of around 50 %. The policy of earmarking tax in Law No. 28 of 2009 on Regional Tax affirms the use of tax for development fund that can be enjoyed directly by taxpayers. Earmarking tax ensures that tax revenues are used for development and sustainability of local development funding. Furthermore, local government cannot delay development activities on the reason of fund unavailability. The purpose of this article is to analyze the prospect of earmarking tax policy in supporting sustainable regional development. This study applied library research. Results of this study show that if earmarking tax policy is compared with the general tax definition as a non-lead payment, its contribution in tax payment is unjustifiable. However, if considering that the local tax is levied by local governments on the local taxpayer performing taxable acts and allocated to the local government budget for financing regional development, so it becomes important to assure that it will return to the community. Implementation of earmarking tax ensures that tax revenue is allocated to the most appropriate sectors and relevant with the objective of tax collection. In conclusion, the earmarking tax policy emphasizes the role of local taxes in supporting development in regions ensuring sustainability of regional development fund.


Keywords


earmaking tax; local taxes; local government; regional development

References


Ismail, Tjip, (2005). Pengaturan Pajak Daerah di Indonesia, Depkeu RI, Jakarta.

Khusaeni, Mohammad. (2006). Ekonomi Publik, Desentralisasi Fiskal dan Pembangunan Daerah, BPFE Unibraw, Malang.

Soekanto, Soerjono dan Sri Mamudji, (1994), Penelitian Hukum Normatif Suatu Tinjuan Singkat, Rajagrafindo Pers, Jakarta,

Soemitro, Rochmat. (1982). Pajak dan Pembangunan, PT. Eresco, Bandung.

Utang Rosidin, 2010. Otonomi Daerah dan Desentralisasi, CV. Pustaka Setia, Bandung.

Almaghfi, Lofie Bachtiar, dkk, Studi Pemikiran Penerapan Earmarking tax Pada Bea Perolehan Hak Atas Tanah Dan Bangunan (BPHTB) Di Kota Malang, Jurnal Perpajakan (JEJAK)| PS Perpajakan, Jurusan Administrasi Bisnis, Fakultas Ilmu Administrasi, Universitas Brawijaya Malang, Vol. 9, Issue 1 2016| Perpajakan.http://Studentjournal.Ub.Ac.Id accessed. 3. Downloaded, 1 May 2017.

Carolina Surbakti, Christine, Peramalan Sumber-Sumber Earmarking Penerimaan Daerah (Studi Kasus: Pembiayaan Pemeliharaan Jalan Kota di Kota Bandung), Jurnal Perencanaan Wilayah dan Kota, ITB Bandung, Vol. 22 Issue. 3, December 2011.

Fatkhurohman, Implikasi Pembatalan Perda Terhadap Ketepan Proporsi Teori Penegakan Hukum Dalam Sistem Peradilan di Indonesia, Jumal Dinamika Hukum, Vol. 13, Issue I, January 2013, Purwokerto, Law Faculty Unsoed.

Hamidi, Jazim, Paradigma Baru Pembentukan dan Analisis Peraturan Daerah (Studi Atas Perda Peloyanan Publik dan Perda Keterbukaan lnformasi Publik), Jurnal Hukum, Vol. 18, Issue 3, July 2011, Malang, Law Faculty Unibraw.

Mat Jur, H, Analisis Kontribusi Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah (PAD) Kota Samarinda, Jurnal Eksis Vol.8 Issue. 1, ISSN : 0216-6437, March 2012, 2001 –2181,

Pamuji, Kadar, Implikasi Kebijakan Pendaerahan Pengelolaan PBB Setelah Berlakunya UU No. 28 Tahun 2009 Tentang PDRD, Jurnal Dinamika Hukum, Fak Hukum Unsoed Purwokerto, Volume 11, Issue. 1, January 2011.

Kebijakan Pengelolaan Pajak Daerah Dalam Kerangka Penyelenggaraan Otonomi Daerah (Analisa Terhadap Implementasi Wewenang Pengelolaan Pajak Daerah oleh Pemerintah Pusat dan Pemerintah Daerah),Jurnal Dinamika Hukum, FH Unsoed Purwokerto, Vol. 14, Issue 3, September Edition 2014.

Rosyadi, Slamet dan Anwarudin, Otonomi Daerah dan Mewujudkan Paradigma Pembangunan Berkelanjutan, Jurnal Sosial Ekonomi Humaniora, LPPM Unsoed Purwokerto, Vol.2, Issue 1, May-October 2008.

Susanawati, Ferry, I Wayan Suparta, Muhammad Husaini, Analisis Potensi Pajak Daerah Sebagai Sumber Pendapatan Asli Daerah di Kota Metro, Jurnal Ekonomi Pembangunan, Vol.3,Issue 3, November 2014.

Undang-undang Negara republic Indonesia Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah.

http://keuda.kemendagri.go.id/datin/index/1/2013, accessed on 7 June 2013.

http://ictoh-tcscindonesia.comPusat Kebijakan Pendapatan Negara, Kebijakan Kementerian Keuangan dalam Cukai dan Pajak Rokok Badan Kebijakan Fiskal Kementerian Keuangan, Conference on Tobacco or Health, Jakarta, 31 May 2014. Accessed on 7 June 2017.

http://www.Bps.go.id. BPS, Realisasi Pendapatan Pemerintah Kabupaten/Kota Se Indonesia, accessed on 25 June 2017.


GOST Style Citations




Article Metrics

Metrics Loading ...

Metrics powered by PLOS ALM




Copyright (c) 2018 Kadar Pamuji

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

ISSN 2224-9281