EVALUASI FUNGSI REGULASI DALAM PAJAK DAERAH DAN RETRIBUSI DAERAH STUDI KASUS DI PEMERINTAH KOTA SEMARANG

Abstract

Authority of Regional Government and City Government to rule and organize the needs of the society is unavoidable from the attempts of the Regional Government in fmancing autonomy. Based on the Regulations (UU) no. 25 the year of 1999 of Financial Balancing between Central Government and the Regional one chapter 3 and 4, it is stated that: Chapter 3 In implementing Decentralization, the sources of the Regional Income are: a. Original Regional Income b. Balancing Fund c. Regional Loan d. Other legal resources Chapter 4 The sources of Orighs1 Regional Income, as meant in the chapter 3 article (a) comprises: a. The Yields of Regional taxes b. Yields of the Regional retribution c. Yields of the companies belonging to the Regional and the other isolated yields of Regional wealth management. d. The other legal Original Regional Income The above regulations refer to the yields of Regional Taxes and Regional retribution as the sources of Original Regional Incomes. Problems in this research are organized in the following items: the factor which are necessary so that regulation functions can be implemented in Regional Taxes and Regional Retribution of Semarang; and how the functions of the regulations are implemented in Regional Taxes and Regional Retribution of Semarang and their influences on Regional Income as mandated in the reformation of National Taxes. The research method implemented in this research is judicially nonnative method, which is supported by sociologically judicial method. It means that the law is not only seen as law in books, but also seen as law in action In approaching the main problems, the methods implemented are the combination of sociological approach with normatively judicial research by using qualitative analysis Marx Weber calls this approach Interpretative Understanding, that is explaining not only the implementation of Regional Taxes and Regional Retribution but also obtaining internal explanation including the purposes of implementing the regulations of Regional Taxes and Regional Retribution as expected in the reformation of National Taxes. The findings of the research shows that the increasing of Original Regional Income deriving from Regional Taxes and Regional retributions are the achievement of City Government in implementing Rcgional Autonomy. In additions, supported by the Regulations No. 34 the year of 2000 of Regional Finance, the Regional Government or City Government is provided the widely opened opportunity to raise fund such as taxes and regional retributions, and it will lead to the increasing of Original Regional Incomes. Nevertheless, the necessary considerations to be taken are taking taxes from the people is unnecessary and it will cause the society live in deep loads. Therefore, taking taxes is unimportant to hold. If the society is the sources of regional taxes and regional retributions, then it means that it contrasts to the law regulations demanding the justice. The unconditional attempts based on criminal law and civil one in tax law is not social norms anymore, but it becomes the power of the authorized hand politically. The functions of regional taxes and regional retributions mean prosecuting the rights of the society in tax law. Implementing regional taxes and regional retribution regulations are highly appropriate to support regional autonomy. By developing the basically synergic relation between the public sectors and private sectors dominating the market, one side output will be the input of another. When the government desire to locate and influence the process of decision making in the private sector, in a line to economic profile of one regional through such relationship, it means that they may lead investment derived from regional taxes regulations and regional retribution to the sectors supporting the growth. In practice, City Government determines Regional Budgets and prioritized divisions and services based on the needs of ea ..311 division and service. The aforementioned way may cause misusages of the Regional incomes by certain civil servants. Providing that the city government previously understand the true fact of a region they may be able to predict and allocate regional income including regulating the income derived from the Regional Taxes and Regional Retributions. The analysis of facts occurring in certain region may lead cooperation between government and the university; whether private or state. The result then is announced transparently to the public. This method might lead the society realize that regional taxes and regional retribution should be paid punctually, since it will be purposed for the regional development. Kewenangan Daerah Kabupaten dan Daerah Kota untuk mengatur dan mengurus kepentingan masyarakat, tidak dapat dilepaskan dad upaya Pemerintah Daerah dalam mernbiayai otonomi. Menurut ketentuan pasal 3 dan pasal 4 UU. No. 25 Tahun 1999 tentang Perirnbangan Keuangan Antara Pemerintah Pusat clan Daerah yang berbunyi : Pasal 3. Sumber-sumber Penerimaan Daerah dalam pelaksanaan Desentralisasi adalah : a. Pendapatan Asli Daerah b. Dana Perimbangan c. Pinjaman Daerah d. Lain-lain Penerimaan yang sah Pasal 4. Sumber Pendapatan Asli Daerah sebagaimana di maksud dalam pasal 3 huruf a, terdiri dad : a. Mail Pajak Daerah b. Hasil Retribusi Daerah c. Hasil Perusahaan milik Daerah dan hasil pengelolaan kekayaan daerah lainnya yang dipisahkan. d. Lain-lain Pendapatan Asli Daerah yang sah Ketentuan diatas menunjuk hasil Pajak Daerah dan Retribusi Daerah sebagai Sumber Pendapatan Asli Daerah. Permasalahan dalam penelitian ini dapat dirumuskan sebagai berikut faktor-faktor apa saja yang dibutuhkan agar fungsi regulasi dapat diimplementasikan dalam Pajak Daerah dan Retribusi Daerah Kota Semarang, serta sejauhmana fungsi regulasi telah diimplementasikan dalam Pajak Daerah dan Retribusi Daerah Kota Semarang serta pengaruhnya terhadap Pendapatan Daerah sebagaimana diamanatkan dalam Reformasi Pajak Nasional ? Metode penelitian yang dipakai dalam penelitian ini adalah penelitian yuridis normatif yang dilengkapi dengan penelitian yuridis sosiologis yaitu melihat hukum tidak saja hanya sebagai law in books, tetapi juga melihat hukuin sebagal law in action. Untuk mendekati pokok masalah, maka metode yang dipakai dalam penelitian ini adalah kombinasi antara penelitian sociolegalapproach dengan penelitian yuridis normatif dengani analisis kualitatif Max Weber menamakan pendekatan ini sebagai suatu Intepretative Understanding, yaitu dengan cara menjelaskan implementasi Pajak Daerah dan Retribusi Daerah melainkan juga ingin memporoleh penjelasan yang bersifat inteinal yaitu meliputi, tujuan diimplementasikaimya ketentuan dalam Pajak Daerah dan Retribusi Daerah sebagaimana yang diharapkan oleh reformasi Perpajakan Nasional.