Potensi pajak daerah dalam rangka meningkatkan pendapatan asli daerah di Kabupaten TegalcSuryo

SURYO, Drs. Wahyu Widayat, MEc

2004 | Tesis | Magister Ekonomika Pembangunan

Undang–Undang 22 Tahun 1999 tentang Pemerintahan Daerah merupakan produk hukum yang mendasari pelaksanaan otonomi daerah yang luas, nyata dan bertanggungjawab bagi pemerintah kabupaten/kota. Hal ini diikuti dengan berlakunya Undang-Undang Nomor 34 Tahun 2000 tentang Pajak Daerah dan Retribusi Daerah. Konsekuensi berlakunya produk hukum tersebut pemerintah daerah harus berusaha meningkatkan pendapatan asli daerah, guna membiayai penyelenggaraan pemerintahan dan pembangunan daerahnya. Penelitian tentang potensi pajak daerah dalam rangka meningkatkan pendapatan asli daerah dilaksanakan di Kabupaten Tegal dengan tujuan mengetahui potensi pajak daerah di Kabupaten Tegal dan mengklasifikasikan jenis pajak daerah di Kabupaten Tegal. Data yang digunakan dalam penelitian ini adalah data skunder yang diperoleh dari Dinas Pendapatan Daerah dan Bagian Keuangan Sekretariat Daerah Kabupaten Tegal. Alat analisis kontribusi jenis pajak daerah terhadap total penerimaan pajak daerah adalah realisasi jenis pajak dibagi total penerimaan pajak daerah dikalikan 100%. Alat analisis kontribusi jenis pajak terhadap total pendapatan asli daerah adalah realisasi jenis pajak daerah dibagi total penerimaan pendapatan asli daerah dikalikan 100%. Analisis Pertumbuhan adalah realisasi jenis pajak daerah tahun ke-t di kurangi realisasi jenis pajak daerah tahun t-1 dibagi realisasi jenis pajak daerah tahun t-1 dikalikan 100%. Penghitungan potensi jenis pajak mengacu pada peraturan daerah tentang pajak daerah yang bersangkutan. Hasil penelitian menunjukkan dari 5 jenis pajak daerah yang memberikan kontribusi terbesar terhadap total penerimaan pajak daerah adalah pajak penerangan jalan sebesar 90,09%, pajak hotel dan restoran sebesar 4,05%, pajak reklame sebesar 2,56%, pajak pengambilan golongan C sebesar 2,42%, dan pajak hiburan sebesar 0,88%. Kontribusi pajak daerah terhadap pendapatan asli daerah adalah sebesar 19,93%. Rata -rata pertumbuhan jenis pajak daerah selama periode penelitian adalah sebagai berikut: pajak penerangan jalan sebesar 55,37%, pajak hotel dan restoran sebesar 32,14%, pajak reklame sebesar 17,10%, pajak hiburan sebesar 11,60% dan pajak pengambilan galian golongan C sebesar 16,63%. Dilihat dari proporsi dan pertumbuhannya terdapat 3 klasifikasi jenis pajak daerah yaitu pajak penerangan jalan berklasifikasi prima, pajak hotel dan restoran berklasifikasi berkembang dan 3 jenis pajak lainnya berklasifikasi terbelakang yaitu pajak reklame, pajak hiburan dan pajak pengambilan bahan galian golongan C. Hasil penghitungan potensi pajak daerah sebagai berikut: pajak penerangan jalan sebesar Rp.7.945.950.650,00, pajak hotel dan restoran sebesar Rp.495.416.250,00, pajak reklame Rp.192.225.000,00, pajak pengambilan galian golongan C sebesar Rp.115.521.500,00 dan pajak hiburan sebesar Rp.39.102.700,00. Kesimpulan kontribusi terbesar terhadap PAD adalah pajak penerangan jalan dan kontribusi terendah adalah pajak hiburan. Pertumbuhan pajak daerah tertinggi adalah pajak penerangan jalan dan pertumbuhan terendah adalah pajak hiburan. Ada 3 klasifikaasi jenis pajak daerah yaitu prima, berkembang dan terbelakang. Potensi pajak daerah terbesar adalah pajak penerangan jalan dan potensi terendah adalah pajak hiburan.

Regulation Number 22 in 1999 pertaining to Local Government is a legal product serving as a basis for implementation of district autonomy in wide, real and responsible ways for city/regency government. This regulation is followed by Regulation Number 34 in 2000 pertaining to District Tax and Retribution. Its implementation has consequences that the local government should improve district own income in order to fund governance activities and district developments. Research pertaining to district tax potency in order to improve district own income was carried out in the Tegal regency. It was purposed to find to calculate potency of district tax types in the Tegal regency and to find out classification of district tax types. Data used in this research were secondary data collected from District Income Department and Secretariat Treasury of Tegal Regency. Analysis tool for contribution of district tax types toward total of district tax income was realization of tax types divided by total of district tax income timed by 100%. Analysis tool for contribution of tax types toward total of district tax income was realization of district tax types divided by total of district own income timed by 100%. Growth analysis was realization of district income types in the t year minus realization of district tax types in the t-1 year divided by realization of district tax types in the t-1 year timed by 100%. Calculation of tax type potency referred to district regulation pertaining to district tax. The research results showed that 5 types of district tax giving the highest contribution to total of district tax income were road-lighting tax of 90.9%, restaurant and hotel tax of 4.05%, advertisement tax of 2.56%, group-C mining tax of 2.42% and entertainment tax of 0.88%. The number of district tax contribution to district own income was 19.93%. The growth average of district tax type during research period was that: road- lighting tax was 55.37%, restaurant and hotel tax was 32.14%, advertisement tax was 17.10%, entertainment tax was 11.60% and group-C mining tax was 16.63%. Viewed from proportion and growth, there were 3 classifications of district tax types including road-lighting tax with a first-rate qualification, restaurant and hotel tax with a developing qualification and 3 other taxes with a less-developing qualification including advertisement, entertainment and group-C mining tax. The calculation results of district tax potency were as the following: road-lighting tax was Rp.7,945,950,650.00, restaurant and hotel tax was Rp.495,416,250.00, advertisement tax was Rp.192.225.000.00, group-C mining tax was Rp.115,527,500.00 and entertainment tax was Rp.39,102,700.00. It was concluded that the highest contribution for the District Own Income was road-lighting tax and the lowest one was entertainment tax. The highest growth rate of district tax was road-lighting tax and the lowest one was entertainment tax. There were 3 classifications of district tax types including first rate, developing and less-developing. The highest potency of district tax was road-lighting tax and the lowest one was entertainment tax.

Kata Kunci : PAD,Pajak