PENERAPAN SISTEM SELF ASSESSMENT DALAM PAJAK BUMI DAN BANGUNAN

Abstract

ABTRAKSI Penelitian ini berpangkal tolak dari pendapat Rochmat Soemitro yang mengatakan bahwa kalau melihat proses pengisian Surat Pemberitahuan Obyek Pajak (SPOP). penerbitan Surat Pemberitahuan Pajak terhutang (SPPT) sampai dengan pembayaran pajak terhutangnya, terlihat bahwa Pajak Bumi dan Bangunan (PBS) belum sepenuhnya mengimplementasikan sistem self assessment, akan tetapi sebaliknya pula tidak menggunakan sepenuhnya sistem official assessment, sehingga sementara ini dikatakan bahwa Pajak Bumi dan Bangunan menggunakan perpaduan antara keduanya. Didasarkan pada latar belakang pemikiran di atas, maka permasalahan yang diajukan dalam penelitian ini adalah mengapa sistem self assessment perlu diterapkan dalam PBB?, faktor-faktor relevan apa saja yang dibutuhkan agar sistem self assessment dapat diimplementasikan dalam PBS? Sejauh mana sistem self assessment telah diimplementasikan dalam PBS sebagaimana yang diamanatkan dalam reformasi perpajakan nasional?. Untuk penelitian dilengkapi kualitatif. sebagai Ian action. menjawab dan menjelaskan permasalahan diatas, maka ini menggunakan pendekatan yuridis normatif dengan pendekatan yuridis sosiologis dengan analisis Oleh karena itu penelitian di samping melihat hukum in books sekaligus pula melihat hukum sebagai /an in Temuan-temuan yang didapatkan dalam penelitian ini adalah, Pertama; Secara normatif Undang-Undang PBB menganut sistem self assessment, karena di dalam Undang-Undang ini Wajib Pajak diberi kesempatan untuk melaporkan dan mendaftarkan sendiri obyek pajaknya, menghitung dan membayar sendiri pajak terhutangnya. Ke-dua; dalam pelaksanaan pendaftaran obyek pajak, telah terjadi pengingkaran terhadap sistem self asessment karena Wajib Pajak tidak diberi wewenang untuk menentukan Kelas dan Nilai Jual Obyek pajak (NJOP)-nya. Dengan tidak diberikan kesempatan untuk menentukan sendiri Kelas dan NJOP obyek pajaknya, berarti Wajib Pajak tidak menghitunq sendiri pajak terhutangnya. Ke-tiga; ada hubungan yang erat antar belum diterapkannya sistem self assessment dengan fungsi budgeter PBS. Berdasarkan hasil penelitian diketahui bahwa PBS lebih berpihak kepada fungsi budgeter dibanding fungsi regulasinya. Ke-empat; Kontribusi penerimaan PBB terhadap total penerimaan Pemda Tk. I Jawa Tengah yang rata-rata 11,41% per-tahun, untuk Pemda Kotamadya Dati II Semarang yang rata-rata 12,32% per-tahun,telah membuktikan bahwa fungsi budgeter PBB sangat strategis dan menentukan. Oleh karena itu kinerja PBS perlu dipertahankan, bila perlu ditingkatkan serta dijaga kesinambunqannya. Untuk itu perlu diciptakan hukum (aturan-aturan pelaksanaan) yang dapat menjamin stabilitas penerimaannya, Aturan-aturan yang dapat menimbulkan inefisiensi, serta mengganggu stabilitas penerimaan harus dihilangkan, sekalipun itu bertentangan dengan semangat aturan dasarnya. Di samping itu dalam rangka efisiensi, perlu diciptakan Birokrasi Perpajakan yang mempunyai semangat wirausaha (Enterpreneurship berauchracy) sebagaimana yang disampaikan oleh David Osborne dan Ted Gaebler dalam teori mewirausakan birokrasi (Reinventing Government) yang sangat terkenal itu. Karena secara teoritis sistem self assessment diciptakan dalam rangka efisiensi, dan makna sistem self assessment sangat relevan dengan semangat demokrasi dalam era reformasi sekarang ini, yang menempatkan Wajib Pajak sebagai obyek sekaligus sebagi subyek dalam sistem perpajakan nasional, maka sudah saatnya sistem self assessment diterapkan secara utuh dalam pemungutan PBS, dengan harapan akan tercipta kesadaran pajak (tax conciousnes) di masyarakat. ABSTRACT The point of departure for this research study is opinion of Rochmat Soemitro, who says that one observes the procedure for filling our Tax Objects Decleration Form and the publication of the Tax Assessment Decleration Form including the payment of the said tax obligation, it is evident that The Land and Building Tax does not yet completely implement the "self assessment" System, but on the contrary also does not fully use the "official assessment" system. Thus at the present time he says that The Land and Building Tax procedures use combination of both system. Based on the above backgraound of ideas, this study submits the following research problem: Why does not the "self assessment" system need to be applied to the Land and Building Tax? What relevant factors are needed in order for the "self assessment" system to be implemented in The Land an Building Tax? To what extent has the "self assessment" system already been implemented in the administration of The Land and Building Tax as mandated by The Nasional Tax Revison. In order to clarify and solve the above problem, this research study uses the normatif legal approach supplemted with elements of the of the Socio legal approach and qualitative analysis. Therefore, this study not only treats the law as law in books, but also as law in action. The key findings obtained by this study are: First, as norm. The Land and Building tax administration adheres to the "self assessment" system, because in its regulations the Taxpayer himself is given the oportunity to report and list taxable objects as well as calculate and pay his tax obligation; Secondly, in the actual implementation of recording taxable objects, a self contadiction has occured in the "self assessment" system because the taxpayer is not given the authority to determine the Class and Sales Value of the Taxable Object. Automatically, this means that the Taxpayer does not calculate his ows tax obligation-5 Thirdly, there is a close relationship between the fact that the "self assessment" system has not yet been fully activated and the budgetary function of The Land and Building Tax. The result of this research study indicate that The Land and Building Tax administration has more of a budgetary function rather than a regulatory function; Fourthly, the contribution received from The Land and Building Tax which comprises 11,41% of the total yearly income of The Province of Central Java? and 12,32% of the total yearly income of The city of Semarang indicates that the budgetary function of The Land and Building Tax is very strategic and determinative. Therefore the performance of The land and Building Tax needs to be maintained, and if necessary increased and its continued role protected. In order to accomplish this, laws (implementation regulation) that guarantee stability of The Land and Building Tax income need to be passed. Rules that cause inefficiency and that disrupt income stability need to be revoked, even if these decisions conflict with the spirit of the underlying law. In addition, for the sake of efficiency, a Tax Berauchracy needs to be created which has an enterpreneurial spirit in keeping with the concepts of David Osborne and Ted Gaebler in their famous theoretical proposal of The Reinventing Government. Since the "self assessment" system theoretically was created for the sake of efficiency, and the meanings of the "self assessment" system is very relevant to the spirit of democracy during the present reformation era, wich treats the Taxpayer both as object and at the same time subject in the national tax system, therefore it is the appropriate time for the "self assessment" system to be wholly and fully practiced in collection The Land and Building Tax, with the hope that an awareness of tax responsibility will be created in Indonesian society.