Potensi pajak pengambilan bahan galian golongan C di Kota Padang tahun 1998/1999-2000

AZHAR, Benni, Drs. Ari Sudarman, M.Ec

2002 | Tesis | Magister Ekonomika Pembangunan

Penelitian mengenai potensi pajak pengambilan bahan galian golongan C ini dilaksanakan di Kota Padang, 1998/1999 — 2000 dengan tujuan untuk menghitung potensi pajak pengambilan bahan galian golongan C yang digunakan untuk konstruksi bangunan (tidak termasuk pajak pengambilan bahan galian golongan C untuk bahan baku industri semen). Di samping itu penelitian ini juga bertujuan untuk mengidentifikasi potensi pajak pengambilan bahan galian golongan C, mengetahui kontribusi pajak pengambilan bahan galian golongan C terhadap pajak daerah dan pendapatan ash daerah, serta untuk mengetahui tingkat upaya pajak (tax effort) pajak pengambilan bahan galian golongan C. Data yang digunakan terdiri dari data primer yang diperoleh dari hasil wawancara dengan aparat pengelola pajak, wajib pajak dan masyarakat, sedangkan data sekunder diperoleh dari dokumen-dokumen yang terkait. Alat analisis yang digunakan dafam penelitian ini adalah analisis identifikasi potensi pajak, analisis potensi pajak, analisis kontribusi pajak dan upaya pajak (tax effort) pajak pengambilan bahan galian golongan C. Hasil identifikasi potensi pajakpengambilan bahan galian golongan C menunjukkan bahwa potensi pajak ini cukup besar sehingga dapat diandalkan sebagai sumber penerimaan daerah. Dari penghitungan potensi diperoleh potensi pajak pengambilan bahah galian golongan C untuk bahan konstruksi bangunan (tidak termasuk pajak pengambilan bahan galian golongan C untuk bahan baku industri semen) sebesar Rp403.650.000,-, dare jumlah tersebut Rp126.900.000,- atau 31,44% dihasilkan oleh tambang rakyat tanpa izin. Kontribusi pajak pengambilan bahan galian golongan C terhadap total penerimaan pajak daerah dan total penerimaan pendapatan ash daerah adalah cukup tinggi, masing-masing sebesar 35,70% dan 24,46% tiap.,tahun. Hasil perhitungan upaya pajak (tai 'effort) selama kurun waktu 1998/1999 sampai dengan 2000 selalu mengalami kenaikan mulai dari 6,01% pada tahun 1998/1999 sampai 12,35% pada tahun 2000 sehingga disimpulkan bahwa kinerja administrasi penerimaan daerah semakin meningkat ke arah yang lebih baik.

The study on tax potential of the excavated materials of category C was conducted in Padang municipality during the period of 1998/1999 — 2000. This study aimed at calculating tax potential of the excavated materials of category C used in building constructions (excavated materials of category C used as raw materials for cement industry was not included). This study also intended to identify the tax potential of excavated materials of category C, find out its contribution for regional tax and regional-originated income (PAD), and finally, to find out the level of tax effort of excavated materials of category C taxation. The data used in this study consist of primary data obtained from interviews with tax administrators, taxpayers and general public. Meanwhile, the secondary data was obtained from the related documents. The tools of analysis used in this study include identification analysis of potential tax, analysis of tax potential, analysis of tax contribution and tax effort of excavated materials of category C taxation. The results of identifying tax potential of excavated materials of category C showed that the tax potential was quite high that it could be relied as the source of regional revenue. FrOm the calculation, it was found out that the tax potential of excavated materials of category C used as materials for building constructions (excavated materials of category C used as raw materials for cement industry was not included) was Rp403,650,000. From this figure, as much as Rp126,900,000 or 31.44% was generated from the people's illegal excavation activities. The tax contribution of excavated materials of category C for the total tax revenue and the total regional-originated income (PAD) in this region was quite high, with the annual rate 33.70% and 24.46%, respectively. The results of calculating tax-effort during the period of 1998/1999 — 2000 indicated a steady growth from 6.01 % in 1998/1999 to 12.35% in 2000, so it was concluded that the performance of regional administration revenue had been working well.

Kata Kunci : Pajak Bahan Galian Golongan C, Kota Padang