Analisis kinerja Kantor Pelayanan Pajak Bumi dan Bangunan-Kantor Pelayanan Pajak Pratama dan Keadilan Pajak Properti Strata Title di Jakarta

WIBOWO, Sri Airlangga Marsudi, Wihana Kirana Jaya, M.Soc.Sc

2006 | Tesis | Magister Ekonomika Pembangunan

Penelitian ini membahas pengaruh perubahan institusi di Direktorat Jenderal Pajak terhadap peningkatan kinerja. Pengaruh perubahan institusi terhadap kinerja diukur melalui persepsi dengan membandingkan variabelvariabel indikator (institusional) antara KP PBB dan KPP Pratama. Ada 11 variabel institusi yang digunakan, yaitu: tugas pokok pendataan dan penilaian; tugas pokok tambahan; pembelajaran dan pelatihan SDM; hubungan internal; hubungan eksternal; hubungan dengan wajib pajak; manajemen data; teknologi informasi dan infrastruktur; DUPAK fungsional penilai; insentif; kode etik dan law enforcement. Sejauh mana variabel indikator itu bekerja dapat diukur melalui koefisien korelasi-nya terhadap kinerja institusi. Semakin tinggi korelasi, semakin tinggi pengaruhnya terhadap kinerja. Penelitian juga dilakukan untuk menganalisis kinerja penetapan keadilan pajak untuk properti strata title. Keadilan pajak merupakan salah satu tolok ukur kinerja dalam pajak properti. Pengukuran keadilan pajak dilakukan pada penetapan di KP PBB dan KPP Pratama, dengan mengukur keadilan vertikal dan keadilan antarinstitusi. Model penilaian keadilan menggunakan model dari penelitian Allen (2003) dan Cornia-Slade (2003). Regresivitas (progresivitas) menandakan adanya ketidakadilan dalam penetapan pajak properti. Hasil penelitian menunjukkan adanya perbedaan persepsi variabel-variabel independen terhadap kinerja institusi antara KP PBB dengan KPP Pratama. Varibel-variabel independen berkorelasi lebih kuat dan positip terhadap peningkatan kinerja KPP Pratama dibandingkan dengan KP PBB. Terdapat peningkatan kinerja yang positip akibat adanya perubahan institusi. Analisis terhadap keadilan pajak properti strata title menggunakan modelmodel dari Paglin-Fogarty (1972), Cheng (1974), IAAO (1978), Bell (1984) serta uji Spearman Rank menunjukkan adanya ketidakadilan vertikal baik di KP PBB maupun KPP Pratama. Uji Mann-Whitney menampakkan beda penilaian antara KP PBB dengan KPP Pratama, akan tetapi COD yang besar tidak menunjukkan keseragaman (uniformity) dalam penetapan pajak. Kinerja keadilan pajak di KPP Pratama belum menunjukkan kinerja yang baik. Meningkatnya kinerja institusi belum diikuti dengan kinerja dalam keadilan pajak properti, khususnya properti strata title. Belum optimalnya variabel-variabel institusi bekerja dalam peningkatan kinerja dimungkinkan karena perubahan institusi masih dalam masa transisi. Diharapkan penelitian ini dapat menjadi acuan bagi pengembangan institusi KPP Pratama ke depan.

The research discussed the effect of institutional change in the Directorate General of Tax on the performance improvement. The effect of institutional change on the performance was measured through perception by comparing the indicator (institution) variables of KP PBB and KPP Pratama. There were 11 institution variables used, i.e. the main duty of data collecting and valuation; the additional main duty; the human resources learning and training; the internal relationship; the external relationship; the tax payer relationship; the data management; the information technology and infrastructure; the assessor functional DUPAK; the incentive; the ethic code and law enforcement. To what extent the variables work can be measured through their coefficient correlations with the institution’s performance. The higher correlations, the higher were their effects on the performance. The research was also conducted to analyze the tax equity assessment performance for strata title properties. Tax equity is one of the performance measuring rods in tax property. The measurement was carried out in the setting of KP PBB and KPP Pratama, by measuring the vertical equity and the fairness across institutions. The equity appraisal models used Allen’s (2003) and Cornia- Slade’s (2003) model studies. Regression (progression) signalled the existence of inequity in the property tax assessment. The study results showed the existence of the perception differences of the independent variables on the institution performance between KP PBB and KPP Pratama. The independent variables had stronger and positive correlation with the performance improvement of KPP Pratama compared to that of KP PBB. The positive performance improvement occurred as a result of the institutional change. The analysis on the tax equity of strata title properties using Paglin- Fogarty (1972), Cheng (1974), IAAO (1978), Bell (1984) models and Spearman Rank test indicated the existence of vertical inequity both in KP PBB and KPP Pratama. The Mann-Whitney test showed the assessment difference between KP PBB and KPP Pratama; however, the high Coefficient of Dispersion (COD) did not indicate the uniformity in the tax assessment. The tax equity performance in KPP Pratama had not indicated good performance. The increased institution performance had not been followed by the property tax equity performance, especially in strata title properties. Due to the transition process, the institutional change was unlikely to work optimally yet. It is hoped that the research can be a guide for the development of KPP Pratama institution in the future.

Kata Kunci : Kinerja Kantor Pelayanan PBB,Properti Strata Title, institutional change, performance, perception, institution variables, tax equity, tax assessment, strata title property