Pengaruh pertukaran data pertanahan dan perpajakan terhadap administrasi perpajakan di wilayah kerja Kanwil XII Ditjen Pajak Malang

PRIYAMBODO D.P., Chr. Erwin, Ir. Aryono Prihandito, Dipl.C.,MSc

2004 | Tesis | S2 Teknik Geomatika

Pada tahun 1991 dan 2003, Direktorat Jenderal Pajak (Ditjen Pajak) dan Badan Pertanahan Nasional (BPN) menyepakati perjanjian kerjasama pertukaran data. Data tersebut – data atribut dan data spasial – digunakan baik dalam administrasi Pajak Bumi dan Bangunan (PBB) di Ditjen Pajak maupun administrasi pertanahan di BPN. Permasalahan pokok dalam penelitian ini adalah rendahnya pengetahuan mengenai pengaruh pertukaran data tersebut terhadap administrasi perpajakan dan administrasi pertanahan. Analisis terhadap pengaruh tersebut dapat digunakan sebagai panduan penyusunan peraturan perundangan untuk implementasi perjanjian kerjasama tersebut. Berdasarkan permasalahan tersebut, penelitian ini bermaksud mengukur pengaruh pertukaran data pertanahan dan perpajakan terhadap administrasi perpajakan di wilayah kerja Kantor Wilayah (Kanwil) XII Ditjen Pajak Malang. Penelitian ini dilakukan dengan metode kuantitatif untuk menjelaskan dan menguraikan hubungan antara dua variabel bebas – pertukaran data atribut dan pertukaran data spasial – dan variabel terikat, administrasi perpajakan. Data untuk tiap variabel diperoleh dengan menggunakan dua kuesioner. Kuesioner mengenai pertukaran data dibagikan kepada beberapa pegawai di tujuh Kantor Pelayanan PBB yang termasuk dalam wilayah kerja Kanwil XII Ditjen Pajak Malang, sedangkan kuesioner mengenai administrasi perpajakan dibagikan kepada beberapa pegawai di Kanwil XII Ditjen Pajak Malang. Hasil kuesioner tersebut dianalisis menggunakan uji korelasi. Hasil penelitian menunjukkan bahwa hubungan antara pertukaran data atribut dan pertukaran data spasial tidak signifikan, masing- masing pertukaran data atribut dan pertukaran data spasial berpengaruh signifikan terhadap administrasi perpajakan, dan pertukaran data atribut bersama-sama dengan pertukaran data spasial berpengaruh signifikan terhadap administrasi perpajakan.

In 1991 and 2003, the Directorate General of Taxes (Direktorat Jenderal Pajak) and the National Agency of Land Affairs (Badan Pertanahan Nasional) made two cooperation agreement s in data exchange. The data – those are attribute data and spatial data – are needed for both land and building tax administration and land administration purposes. The subject matter of this research is the limited in knowledge among the effect of data exchange to both tax administration and land administration. The analysis of the effect can be used as a directive measure to the arrangement of the subordinate regulations for the implementations in data exchange. Based on the subject matter stated above, this research intends to analyze the effect of data exchange to the tax administration in the Malang Tax Regional Office (Kantor Wilayah). This research was carried out by using a quantitative method explaining and outlining a correlation between two independent variables – attribute data exchange and spatial data exchange – and a dependent variable, tax administration. The data for each variable were collected by using two sets of questionnaires. The data exchange questionnaire distributed to officers in seven Local Land and Building Tax Service Offices (Kantor Pelayanan Pajak Bumi dan Bangunan) within the Malang Tax Regional Office, while the tax administration questio nnaire distributed to officers in the Malang Tax Regional Office. The result s of the two sets of questionnaires were analyzed by using correlation tests. The result of this research indicates that the correlation between the attribute data exchange and the spatial data exchange is not significant, each of the attribute data exchange and the spatial data exchange are highly significant having an influence on tax administration, and finally the attribute data exchange together with the spatial data exchange are having a significant influence to the tax administration

Kata Kunci : Data Pertanahan,Administrasi Perpajakan, data exchange, questionnaires, tax administration.