Peranan pajak pengambilan dan pengolahan bahan galian golongan C dalam peningkatan pendapatan asli daerah Kabupaten Banyumas

MUHAMMAD, Abdullah, Prof. H. Soehino, SH

2004 | Tesis | S2 Ilmu Hukum (Magister Hukum Bisnis)

Penelitian ini mengkaji peranan pajak pengambilan dan pengolahan bahan galian golongan C dalam peningkatan Pendapatan Asli Daerah Kabupaten Banyumas. Adapun permasalahannya adalah : pertama, bagaimana peranan pajak pengambilan dan pengolahan bahan galian golongan C dalam peningkatan Pendapatan Asli Daerah Kabupaten Banyumas, kedua, kendala-kendala apa saja yang dihadapi dalam pemungutan pajak pengambilan danpengolahan bahan galian golongan C Kabupaten Banyumas. Metode penelitian yang digunakan adalam penelitian hukum normatif yang bersifat diskriptif serta analisanya bersifat kualitatif. Adapunpengumpulan datanya dilakukan melalui inbentarisasi dan wawancara dengan responden yang mempunyai keterkaitan dengan penelitian ini. Hasil penelitian ini mengungkapkan bahwa hasil penerimaan pajak pengambilan dan pengolahan bahanpengambilan dan pengolahan bahan galian golongan Ckabupaten Banyumas belum optimal karena petugas pemungut pajak dalam menghitung besarnya pajak tidak didasarkan pada Perda Kabupaten Banyumas Nomor 2 Tahun 1998 tentang Pajak Pengambilan dan Pengolahan Bahan Galian Golongan C jo Keputusan Bupati Banyumas Nomor 50 Tahun 2003 tentang Penetapan Nilai Pasar Bahan Galian golongan C dan Tata Cara Perhitungan Pajak Pengambilan dan Pengolahan Bahan Galian golongan C, tetapi didasarkan pada kesepakatan dengan wajib pajak. Sedangkan kendala-kendala dalam pemungutan pajak pengambilan dan pengolahan bahan galian golongan C Kabupaten Banyumas adalah : Kwajib pajak tidak jujur dalam mengisi jumlah produksi ( volume ) dalam Surat Pemberitahuan Pajk Daerah, tidak ada penerapan sanksi hukum, tidak berfungsinya Penyidik Pegawai Negeri Sipil, kurangnya pengawasan dari petugas pajak terhadap wajib pajak, kurangnya sarana operasional, tidak adanya sosialisasi Peraturan Daerah Kabupaten Banyumas Nomor 2 Tahun 1998 jo Keputusan Bupati Banyumas Nomor 50 Tahun 2003, perlunya peningkatan pengawasan oleh petugas pajak terhadap wajib pajak, perlunya penembahan sarana operasional, dan sanksi hukum harus benar-benar ditegakkan.

The research on Bank credit- facility misuse by debtor of Credit for Farming in Bantul Regency is a normative, legal research that focuses on library research completed with field research. It aims to know credit facilities provided by the bank to applicants of KUT, and the measures taken by the bank to prevent credit misuse. It analysed the data using a comparative and qualitative method, that is, comparing the results of library research and field research. A programmed credit from the government for farmers who need capital. It is coordinated through the cooperatives while the disbursement is performed by the banks appointed by the government. The research results show that the bank gives credit facility to applicants in the forms of capital assistance to improve farming intensification with low interest rate, and the payment is scheduled to be made after the harvest of crops financed with credit. Unpaid credit results from harvest failure, drop in agricultural product price, and miscarriage by cooperative board. The research results also show that in Bantul during the period between 1999 and 2003, there are 7 cases of credit misuse committed by cooperative board for private spending, causing a loss of Rp 1,572,901,801.97 (one billion five hundred and seventy two million nine hundred and one thousand eight hundred and one rupiahs and ninety seven cents) to the state. These cases have been brought to the District Court of Bantul. The measures taken by the bank to prevent misuse of credit facility are by means of monitoring to cooperatives receiving, advising a report to the Office of Cooperative, and checking the truth/legitimacy of the RDKK recapitulation.

Kata Kunci : Hukum,Pajak Daerah,Bahan Galian Golongan C, Legal, Local Tax, Minerals Group C