FAKTOR – FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK BUMI DAN BANGUNAN SEKTOR PERKOTAAN DAN PERDESAAN: STUDI PADA KABUPATEN MERANGIN, 2010-2012

Lydia Gusmalita, Dr. Wahyu Widayat, M.Ec.

2013 | Tesis | S2 Magister Ek.Pembangunan

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi rendahnya penerimaan pajak bumi dan bangunan sektor perkotaan dan perdesaan di Kabupaten Merangin tahun 2010-2012 yang diolah dengan analisis regresi. Selain itu, juga untuk menganalisis strategi kebijakan yang harus diambil oleh Pemerintah Kabupaten Merangin dalam meningkatkan penerimaan PBB-P2, yang dilakukan dengan analisis SWOT. Ada beberapa faktor yang mempengaruhi penerimaan PBB-P2 di Kabupaten Merangin yaitu administrasi perpajakan (X1), penetapan Nilai Jual Objek Pajak (X2), kepatuhan wajib pajak (X3), dan kemampuan wajib pajak (X4). Berdasarkan analisis regresi linear berganda diperoleh persamaan Y= -370246+ 4453,628X1 + 7958,874X2 + 4238,010X3 + 14838X4 + e. Uji F menunjukkan secara bersama-sama variabel administrasi perpajakan (X1), penetapan Nilai Jual Objek Pajak (X2), kepatuhan wajib pajak (X3), dan kemampuan wajib pajak (X4) mempunyai pengaruh yang signifikan terhadap penerimaan PBB-P2 di Kabupaten Merangin. Hasil uji t menunjukkan bahwa secara parsial variabel administrasi perpajakan (X1), penetapan Nilai Jual Objek Pajak (X2), kepatuhan wajib pajak (X3), dan kemampuan wajib pajak (X4) signifikan berpengaruh positif terhadap penerimaan PBB-P2 di Kabupaten Merangin. Adjusted R 2 sebesar 57 persen artinya penerimaan PBB-P2 dapat dijelaskan oleh variabel bebas dalam model sebesar 57 persen dan sisanya 43 persen dijelaskan oleh variabel bebas lain diluar model penelitian ini. Dari hasil analisis SWOT, berdasarkan faktor kekuatan, kelemahan, peluang dan ancaman maka dirumuskan strategi kebijakan yang harus diambil oleh Pemerintah Kabupaten Merangin yaitu peningkatan intensitas pemungutan PBB-P2 dengan membentuk petugas pemungut dan koordinator pajak di kecamatan serta menunjang dana dan kendaraan operasional di kantor desa dan kelurahan untuk kegiatan pemungutan PBB-P2, pendataan dan penilaian ulang subjek dan objek PBB-P2, serta meningkatkan sosialisasi dan penyuluhan terhadap wajib pajak.

The aims of this research is to analyze the factors that affect the low land and building tax revenues of the urban and rural sectors (PBB-P2) in the District of Merangin in 2010-2012. In addition, to analyze the policy strategy that should be taken by the government to raise revenue of the PBB-P2, which is done with SWOT analysis. There are several factors that influence the acceptance of the PBB-P2 in the District of Merangin, that are tax administration (X1), the establishment of Tax Object Sales Value (X2), tax compliance (X3), and the ability of the taxpayer (X4). Based on multiple linear regression analysis obtained by the equation Y= -370246+ 4453,628X1 + 7958,874X2 + 4238,010X3 + 14838X4 + e. The result of F test indicates that all variable, i.e. tax administration (X1), the establishment of Tax Object Sales Value (X2), tax compliance (X3), and the ability of the taxpayer (X4), simultaneously influenced the land and builiding tax in the District of Merangin. The result of T test indicates that the partial variable tax administration (X1), the establishment of Tax Object Sales Value (X2), tax compliance (X3), and the ability of the taxpayer (X4) significant positive effect on the acceptance of the PBB-P2 in the District of Merangin. The value of adjusted R2 = 57 percent means that the revenue of PBB-P2 can be explained by the independent variables in the model by 57 percent and the remaining 43 percent is explained by other variables outside the model. From the results of the SWOT analysis, based on the strength, weaknesses, opportunities and threats it formulated a policy strategy that should be taken by the government is increasing the intensity of harvesting of the PBB-P2 to form the official tax collectors and coordinators in the district and to support funding and operational vehicles in the village office and villages to the PBB-P2 collection activities, data collection and reassessment of the subject and object of the PBB-P2, and increased socialization and education on taxpayers.

Kata Kunci : pajak bumi dan bangunan, PBB-P2, analisis regresi, analisis SWOT