Proses pelaksanaan peraturan daerah pajak dan retribusi terhadap peningkatan pendapatan asli daerah di Kabupaten Bantul

SETIAWATI, Anastasia Diah, Prof.Dr. Muchsan, SH

2006 | Tesis | S2 Ilmu Hukum (Magister Hukum Kenegaraan)

Penelitian ini mengkaji Proses Pelaksanaan Peraturan Daerah Pajak dan Retribusi terhadap Peningkatan Pendapatan Asli Daerah di Kabupaten Bantul. Permasalahannya adalah: Bagaimanakah proses pelaksanaan Peraturan Daerah Pajak dan Retribusi?; Kendala-kendala apakah yang ditemui dalam proses pelaksanaan Peraturan Daerah Pajak dan Retribusi?; Upaya-upaya apakah yang perlu dilakukan dalam pelaksanaan Peraturan Daerah Pajak dan Retribusi agar mampu meningkatan Pendapatan Asli Daerah? Untuk itu peneliti berupaya menggali data dari beberapa pejabat yang berperan dalam proses pelaksanaan Peraturan Daerah Pajak dan Retribusi sebagai nara sumber. Selain itu juga mengumpulkan data berupa peraturan perundangundangan, risalah rapat, surat-surat, catatan dan dokumen lain yang berkaitan dengan obyek penelitian. Data yang diperoleh kemudian disusun secara sistematis, didiskripsikan dan dijelaskan sehingga diperoleh hubungan antar variabel yang diteliti untuk mendapatkan pemecahan atas permasalahan yang ditentukan. Diperoleh data bahwa dalam pelaksanaan Peraturan Daerah Pajak dan Retribusi ditemui beberapa kendala. Dari unsur Peraturan Daerah: terbatasnya penjaringan aspirasi masyarakat dan tidak adanya tata cara dan mekanisme pelaksanaannya. Dari formulasi materi muatan: tidak dapat diakomodasikannnya hasil penjaringan aspirasi masyarakat, adanya ketentuan delegatie van wetgeving, ketentuan yang tidak tuntas, dan pasal karet. Dari unsur pelaksana dan penegak Peraturan Daerah: keterbatasan kuantitas dan kualitas sumber daya manusianya, dan belum dilaksanakannya sistem pembinaan kepegawaian dengan baik. Dari unsur masyarakat: terbatasnya penjaringan aspirasi masyarakat dan sosialisasi Peraturan Daerah yang baru. Setelah mengetahui kendala tersebut, diharapkan dapat diketahui upaya untuk mengatasinya sehingga Proses Pelaksanaan Peraturan Daerah Pajak dan Retribusi mampu meningkatkan Pendapatan Asli Daerah secara optimal.

This research studied the Execution Process of Regional Regulations on Tax and Retribution in relation to Intensifying the Regional Own Revenue in Bantul Regency. The issues were: How the execution process of Regional Regulations on Tax and Retribution?; What were the constraints that had been found in course of the Execution Process of Regional Regulations on Tax and Retribution?; What efforts were required in the Execution Process of Regional Regulations on Tax and Retribution in order to intensify the Regional Own Revenue? For that reason, the researcher attempted to get data from some local government officials that taken a part in the Execution Process of Regional Regulations on Tax and Retribution as resource persons. Researcher also collected data in the form of the laws and regulations, minute meetings, letters, other notes and documents that correlated to the research object. The collected data, then, systematically arranged, described, and explained so it could explain the relation between the research’s variables in order to answer the determined issues. Found that the contraints of The Executing of the Regional Regulations on Tax and Retribution were distributed among some elements. From the substance of regional regulations and their formulations’ viewpoint: there was so limited aspiration gathering that had been done and the absence of mechanism and standard procedure in its implementation. In the formulation of the regional regulation’s substances: that could not accommodate the result from the aspiration gathering, articles delegatie van wetgeving, articles that did not complete, and the existence of elastic articles. From the element of executor and enforcer of the regional regulations’ viewpoint: the quality and quantity’s limitation on its human resources and the management of regional civil government employees system did not implemented better yet. From the element of society: the limited aspiration gathering and the limited dissemination of the new regional regulations. After knowing the constrains in the Execution Process of Regional Regulations on Tax and Retribution, it was expected to find the solution to avoid them so the regional own revenue could be optimized.

Kata Kunci : Hukum tata Negara,Perda,Pajak dan Retribusi,PAD,The Execution of Regional Regulations on Tax and Retribution, Intensifying the Regional Own Revenue