POTENTIAL LOSS OF PBB-P2 REVENUE AS REGIONAL TAX IN SAMBAS REGENCY

Yarlina Yacoub,Safari Safari,Nindya Lestari

doi:10.47312/aefr.v3i02.205

Abstract

This study aims to identify the potential loss in the receipt of Rural and Urban Land and Building Taxes (PBB-P2) as Regional Taxes in Sambas Regency. This research uses descriptive method by describing events in the field using survey methods and questionnaires which will then be processed using the SWOT method. The data used in this study consisted of two data.Based on the results of interviews on questionnaires given to sample taxpayers to find out the reasons and factors that caused taxpayers to take tax evasion actions, it was found that there were the taxpayers do not know / do not understand, not very important about PBB-P2. In an effort to minimize the level of potential loss various efforts made by the government at that time both those that have been carried out and those that will be carried out in the future. There are several relevant strategies to be implemented in an effort to optimize PBB-P2 revenues as local taxes in Sambas Regency, among others: Utilizing regional autonomy policies to implement regional regulations more firmly (law enforcement); Repairing and completing facilities and infrastructure facilities to support regional revenue management, especially supporting facilities for increasing PBB-P2 revenues; Providing incentives for PBB-P2 collection so that officers get additional motivation in an effort to optimize PBB-P2 revenues; Utilizing the willingness and awareness of taxpayers to pay taxes in order to increase PBB-P2 revenues by implementing programs and activities well and orderly. Responding to the enactment of Law No. 28 of 2009 with initiative and creativity in the management of PBB-P2 which in the end was able to increase regional Original Revenue (PAD) towards regional financial independence.JEL Classification: H20, H21, H24Keywords: Fiscal, Potential Loss, Revenue

Highlights

The existence of regional autonomy makes the administration of government and development tasks which were originally controlled by the central government to turn into regional authority, including financial management
The most paid SPPT comes from Teluk Keramat Subdistrict, which are as many as 17.144 SPPT sheets with the realization of receipts of Rp. 223,545,615 while the least from East Selakau District is only 1,232 SPPT sheets with the realization of revenues of Rp. 17,341,547
When viewed from the nominal realization of Sambas Regency PBB-P2 revenue in 2016, Sambas Subdistrict gave the largest contribution of Rp. 466,571,267 and the smallest contribution came from the District of East Selakau District, which was only Rp. 17,341,547

Summary

Introduction

The existence of regional autonomy makes the administration of government and development tasks which were originally controlled by the central government to turn into regional authority, including financial management. Providing so much authority to the regions, on the other hand contains consequences for local governments, especially related to the implementation of government functions such as service, empowerment and regulation, all of which must be able to be handled by the regional government. The success of regional development is largely determined by the role of the regional government in providing sufficient funds to ensure the implementation of the development process. The availability of these funds is an important indicator for a region in implementing the government. Availability of funds (financial capacity) can be met if the Regional Government continues to explore and optimize the potential of regional revenues from various sources, especially Regional Real Income (PAD)

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Conclusion