Peranan DPRD kabupaten Sleman dalam meningkatkan pendapatan asli daerah dari sektor penerimaan pajak daerah

SUMYAR, Prof. Dr. Muchsan, S.H

2003 | Tesis | S2 Ilmu Hukum (Hukum Kenegaraan)

Penelitian ini dimaksudkan untuk mengetahui tentang “peranan DPRD Kabupaten Sleman dalam meningkatkan PAD dari sektor penerimaan pajak daerah.” Peranan DPRD Kabupaten Sleman dalam meningkatkan PAD dari sektor penerimaan pajak daerah tidak dapat dilepaskan dari pelaksanaan fungsi legislasi dan fungsi pengawasan DPRD. Untuk mengetahui pelaksanaan fungsi legislasi DPRD Kabupaten Sleman digunakan tolok ukur : (1) peninjauan lapangan dan rapat dengar pendapat yang dilakukan DPRD Kabupaten Sleman; (2) kehadiran seluruh anggota DPRD Kabupaten Sleman dalam persidangan pembahasan Raperda; (3) Kehadiran setiap anggota DPRD dalam persidangan pembahasan Raperda; (4) kualitas pembicaraan anggota DPRD dalam persidangan pembahasan Raperda; dan yang ke (5) jumlh Perda yang dibentuk yang inisiatifnya datang dari anggota DPRD Kabupaten Sleman. Dari hasil penelitian dapat diketahui bahwa pelaksanaan fungsi legislasi DPRD Kabupaten Sleman belum dapat meningkatkan PAD dari sektor penerimaan pajak daerah. Sedangkan untuk mengetahui pelaksanaan fungsi pengawasan DPRD Kabupaten Sleman, digunakan tolok ukur (1) peninjauan lapangan dan rapat dengar pendapat yang dilakukan oleh DPRD Kabupaten Sleman bersama-sama Eksekutif Daerah dan masyarakat; dan (2) peningkatan PAD dari sektor penerimaan pajak daerah sebelum tahun 1999/2000 dan penerimaan pajak daerah sejak tahun 1999/2000 serta efektivitas pemungutan pajak daerah. Dari hasil penelitian dapat diketahui bahwa pelaksanaan fungsi pengawasan dapat meningkatkan PAD dari sektor penerimaan pajak daerah.

This research was intended to know “whether the implementation of legilation function of District Parliament of Sleman Regency could become one of the efforts to increase District Genuine Income”. Legislation function is “a function which deals with efforts to transfer the aspiration of the society into district policy and then formulate it into district regulation”. The legislation function also deals with the problem “how far the involvement of the District Parliament is in every process or making, amending/revising and withdrawing the dstrict regulation. To measure the implementation of legislation function of District Parliament of Sleman Regency some indicators were used: (1) contribution of District Parliament of Sleman Regency in making, amending/revising and withdrawing the district regulation, (2) number of district regulation made/resulted, revised and withdrawn. Whereas to measure the increase of District Genuine Income, indicators used were (1) the existence of new sectors in District Genuine Income, (2) the significant increase in the number of District Genuine Income received. The research result proved that (1) legislation function of District Parliament of Sleman Regency could be carry out well, because it was proved that District Parliament of Sleman Regency was always involved and played decicive roles in every process of making, amending/revising, and withdrawing district regulation, (2) implementation of legislation function of District Parliament of Sleman Regency could become one of the efforts to increase the District Genuine Income, because through the legislation function it was proved that District Parliament of Sleman Regency by using the right of initiative had been succesful in drafting bill of district regulation on Airport Tax and proposing to form new District Corporations in the effort to increase District Genuine Income. Although the bill of district regulation on Airport Tax could not be followed up and then was only formulated in the form of MOU, but at least this could be motivate District Parliament to increase District Genuine Income through its legislation function. And so was the proposal of District Parliament to form new District Corporations. Whereas through control function it was proved that District Parliament of Sleman Regency could increase District Genuine Income significantly.

Kata Kunci : Hukum Tatanegara, Peran DPRD, PAD, Pajak, District Parliament, Legislation Function, District Regulation, District Genuine Income.