FAKTOR - FAKTOR YANG BERPENGARUH TERHADAP PENERIMAAN PAJAK BUMI DAN BANGUNAN (PBB) DAERAH ISTIMEWA YOGYAKARTA

Abstract

ABSTRACT Putting the Law No. 22 of the year 1999 into effect meant that each region would enter the new era of the Structuring of the Governmental and Ecoriomy Systems. The Regional Governments demanded to dig income sources constantly, which one of their expense sources was through the Land and Building Tax acceptance. The contribution percentage of Land and Building Tax acceptance against Special District of Yogyakarta's Regional Budget had always decreased since the last five periods of budgeting year, 1999/2000, whereas its nominal amount of Land and Building Tax acceptance decrease was 2.323 billion rupiahs in 1999/2000. Factors affecting the Land and Building Tax acceptance were necessary to be analyzed The secondary data was utilized in this research, collected by using the documentation technique. Analysis method employed was multiple linear regression, which the classical test towards the autocorelation and multicolinearity symptoms would prior be executed. Hypothesis test performed with 5 % significance level and one tail test. Subsequent data that could not be explicated quantitatively would be carried out with the descriptive analysis. This research result shows that the amounts of dunning letters, tax payers, the infrastructure development and income funds per capita as a whole or partially affects significantly against the Land and Building Tax acceptance in Specific District of Yogyakarta. The amounts of dunning letters, tax payers and the infrastructure funds as well as Gross Regional Income per capita affect mostly in Yogyakarta town and Sleman regency. Whereas in Gunungkidul regency, four factors studied have the lowest influence. The Regional Government is therefore necessary to launch the intensification program by much more digging the tax potency, performing extension continuously, enhancing tax service quality, executing cross-check among tax inspection offices and taking action the law enforcement. The Government should re-examine the Law No. 12 of the year 1994 regarding there were changes of community life-styles appropriate to the era development. The development infrastructure funds are necessary carried out effectively and integrated as to be able enhancing obviously the land and building values besides elevating the conducive climate for the investments and economic movements, so that the Gross Regional Income can be increased. ABSTRAKSI Pemberlakuan UU Nomor 22 Tahun 1999 berarti setiap daerah akan memasuki era barn dalam Penataan Sistem Pemerintahan dan Sistem Perekonomian. Pemerintah Daerah dituntut untuk terus menggali sumber pendapatan, salah satu sumber pembiayiannya adalah melalui penerimaan PBB. Pada D.I. Yogyakarta sejak lima periode tahun anggaran terakhir persentase kontribusi penerimaan PBB terhadap APBD D.I. Yogyakarta selalu mengalami penurunan dan secara nominal penerimaan PBB pada tahun 1999/ 2000 mengalami penurunan sebesar 2,323 milyar rupiah. Oleh karena itu perlu dianalisis faktor-faktor yamg mempengaruhi penerimaan PBB Pada penelitian ini digunakan data sekunder, yang dikumpulkan dengan teknik dokumentasi. Metode analisis yang digunakan adalah regresi linier berganda, dengan terlebih dulu akan dilakukan uji klasik terhadap gejala autokorelasi dan multikolinearitas. Uji Hipotesis dilakukan dengan tingkat signifikansi 5% dan uji sate sisi (one-tail). Selanjutnya data yang tidak dapat dijelaskan secara kuantitatif akan dilakukan analisis deskriptif. Hasil penelitian ini menunjukkan bahwa jumlah surat penagihan, jumlah wajib pajak, dana pembangunan prasarana dan pendapatan per Kapita secara keseluruhan maupun secara parsial berpengaruh secara signifikan terhadap penerimaan PBB di D.I. Yogyakarta. Jumlah surat penagihan, jumlah wajib pajak, dana pembangunan prasarana dan PDRB per kapita terutama berpengaruh paling besar di Kodia Yogyakarta dan Kabupaten Sleman. Sedangkan di Kabupaten Gunungkidul, keempat faktor yang diteliti mempunyai pengaruh yang paling rendah. Oleh sebab itu Pemerintah Daerah perlu melakukan program intensifikasi dalam lebih menggali potensi pajak, terns menerus mengadakan penyuluhan, meningkatkan mutu pelayanan pajak, melakukan cross check antar inspeksi pajak, dan menegakan law enforcement. Pemerintah seyogyanya mengkaji Wang UU No. 12 tahun 1994 mengingat terdapat perubahan-perubahan perikehidupan di masyarakat selaras dengan perkembangan jaman. Dana prasarana pembangunan perlu dilaksanakan secara efektif dan terpadu untuk benar-benar dapat meningkatkan nilai bumi dan bangunan selain meningkatkan iklim yang kondusif bagi investasi dan pergerakan ekonominya, sehingga dapat meningkatkan PDRB.