Analisis Kinerja Pajak Daerah DKI Jakarta
ANALISIS KINERJA PAJAK DAERAHPROPINSI DKI JAKARTA
Oleh : Abdul Mannan
ABSTRACT The purpose of this research is to know how big therespons of the local tax in DKI Jakarta to the change of the taxbasic, how far the effectivity of the taxation discretionary(intensivity and extensivity) policy in DKI Jakarta, which taxeshave the high capacity – high effort (HC – HE), high capacity –low effort (HC – LE), low capacity – high effort (LC - HE), lowcapacity – low effort (LC – LE), and what strategy wil be used forincreasing the income local tax in each different tax in DKI Jakarta. The research methodology which is used in this thesis arethe teory of the tax elasticity, tax buoyancy, tax capacity, andtax effort developed by Yuyun Wirasasmita, Sudarsono,Mansfield, Prest and Bahl. Therefore, it can be identified whichtaxes contain HC-HE, HC-LE, LC-HE and LC-LE. The result of the research shows that the kinds of local taxwhich indicate the highest score of buoyancy and elasticity, asfollows; (1) The tax of vehicle fuel (PBBKB/T3) is the highest of buoyancy and elasticity, (2) The tax of vehicle (PKB/T1) is thelowest score of buoyancy, and, (3) The tax of street – lights(PPJ/T7) is the lowest pure elasticity. There are six kinds of localtax which have a defisiency of buoyancy elasticity value and thepositive pure elasticity and there are two local tax which have adeficiency of buoyancy score and the negative pure elasticity. The conclusion of the research is the difference betweenbuoyancy and elasticity to indicate that the taxationdiscretionary policy in DKI Jakarta is not relativity effective.
Menyadari akan keterbatasan pemerintah pusat dalammemberikan pelayanan terhadap masyarakat, maka dikeluarkanUndang-Undang Nomor 22 Tahun 1997 tentang Otonomi Daerah.
Dipertahankan dihadapan Sidang Senat Universitas Borobudur Jakarta dalamRangka Promosi Doktor Ilmu Ekonomi, 22 Juli 2004