Analisis Astrategi Kebijakan Fiskal Pemerintah Kota Ternate dalam Meningkatkan Pendapatan Asli Daerah(PAD) Kota Ternate di Sektor Pajak Daerah untuk MMengatasi Defisit Fiskal Tahun Anggaran 2012 -201

Suleman Samuda , Ag. Subarsono

2016 | Tesis | Manajemen dan Kebijakan Publik

ABSTRACT The aims of the research is to analyze the tax effort and effectiveness Local Taxation Management Ternate City in fiscal year 2012-2014. To analyze the strategy of intensification increase local tax revenue from the sector taken by the Local Revenue Office (DISPENDA) Ternate City as one of the instruments to tackle the fiscal deficit in the fiscal year 2012- 2014. To analyze and map out constraints of intensification strategies increase Own Source Revenue from the sector taken by the government of Ternate to tackle the fiscal deficit in the fiscal year 2012-2014 conducted by the Local Revenue Office (DISPENDA) City Ternate. The method used in this study is a qualitative approach with descriptive analysis that aims to explore a phenomenon or social fact and then classified based on the clarifications performed by describing a number of variables relevant to the problem. The location was chosen as the object of this study is Local Revenue Office Ternate City. Results of analysis showed the efforts of tax/tax effort and effectiveness of local tax management Ternate in fiscal years 2012-2104, is known tax effort for a local tax of Ternate in the periode of 3 years (2012-2014) showed an increasing trend and at the level "high", the other side the effectiveness of the local taxes management are also moving towards the positive it means that the effectiveness of the management of local taxes is "very effective”, that indicated by the degree of effectiveness stood at above 100 percent. Intensification strategies applied Local Revenue Office include cross functional integration strategy as an effort to maximize the availability of the tax authorities, the transfer of mechanism for the determination of self-assessment to official assessment in the form of SK Jabatan. Billing targets is preferred for local taxes that apply self-assessment. Updating the data base Local Taxes used a one day strategy, one object/one target. Supervision is done directly through unannounced inspection (Sidak), on the spot and silent operations by adopting the techniques of intelligence. Parameters or indicators used in the supervision of "honesty" and "dishonesty". The constraints faced include: The first constraints of both national and local regulations, the second is operational constraints regarding the availability of the tax authorities, insufficient budget and collection local taxes for some types of taxes is done by two institutions (multiple agencies), and the third constraints of awareness and taxpayer compliance. Keywords: fiscal policy, PAD, local taxes, tax effort, effectiveness, intensification strategies, Ternate

Kata Kunci : Pajak; Pendapatan Asli Daerah - Maluku