The Establishment Policy Model of Sale Value of Land Tax Objects and Rural and Urban Sector Buildings (NJOP PBB P2) in Medan

Abdul Kadir, Isnaini Isnaini, Nina Angelia

Abstract


This study focuses on explaining how the policy for determining the Sale Value of Land and Building Tax Objects for Rural and Urban Land and Building Tax (NJOP PBB-P2) is an effort to increase the regional revenue (PAD) of Medan City. The explanation of this study is built based on a qualitative method with a descriptive approach. The results of this study indicate that, the determination of NJOP PBB-P2 in Medan City has a variable NJOP PBB-P2 classification, also with a fluctuating value. Because the value is based on sectors and zones. The strategic location of the tax object will be of much greater value than in distant areas and is considered uneconomical. In the process of determining the PBB-P2 NJOP, the stages are, first, the process of collecting data on the NJOP PBB P-2 for Medan City. Second, the PBB P2 Assessment Process for Medan City. Third, the process of determining the NJOP PBB P-2 for Medan City. Fourth, the process of collecting PBB P2. In practice, the most dominant problem is the refusal of residents to pay taxes, arrears, differences in NJOP values between regions and even market values that do not match the selling price are problems that are always faced. This argument is caused by the negative image attached to the Medan City Government and the Agency in charge of collecting taxes which causes public distrust. So this study provides basic recommendations through a policy model in determining the NJOP PBB-P2 which is more just, accountable, transparent and democratic. This just, democratic policy model is seen from the dimensions of administrative modernization and the dimensions of citizen involvement. The orientation is to create a balance and healthy social relations between citizens and the government.


Keywords


policy model; establishment of NJOP PBB-P2; PAD; development

Full Text:

PDF

References


Andreoni, James, Brian Erard and Jonathan Feinstein. (1998). Tax Compliance. Journal of Economic Literature Vol. 36, No. 2 (Jun., 1998), pp. 818-860 Published by: American Economic Association https://www.jstor.org/stable/2565123

Fasmi, Lasnofa dan Misra, Fauzan. (2104). Modernisasi Sistem Administrasi Perpajakan Dan Tingkat Kepatuhan Pengusaha Kena Pajak. Jurnal Akuntansi Multiparadigma, Volume 5, Nomor 1

Huntington, Samuel P. Dan Joan Nelson. (1994). (terj), Partisipasi Politik di Negara Berkembang. Jakarta: Rineka Cipta.

Irianto, Edi, Slamet. (2012). Kebijakan Fiskal dan Pengelolaan Pajak di Indonesia. Yogyakarta: Aswaja Pressindo

Kadir, Abdul. (2007). Kebijakan Penetapan Nilai Jual Objek Pajak Bumi dan Bangunan Sektor Perkebunan dalam Pelaksanaan Otonomi dan Peningkatan Sumber Pendapatan Daerah. Medan: Penerbit Pustaka Bangsa Press

----------. (2008). Peran Ganda Perpajakan Daerah dan Retribusi Daerah dalam Menopang Desentralisasi Fiskal. Medan. FISIP USU Press..

Kadir, Abdul. Kuswardani, Retna, Astuti. Isnaini. (2018). The determination on taxable income of land and building sectors in the implementation of autonomy and increasing income in North Sumatra, Medan, Indonesia. Journal of Transnational Management. ISSN: 1547-5786 (online) https://doi.org/10.1080/15475778.2018.1512826

Musgrave, Richard A.,Peggy B. Musgrave. (1989). Public finance in theory and practice, Mc. Graw-Hill. Inc

Nasucha, Chaizi.( 2003). Pengaruh Reformasi Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak. Disertasi S3 Ilmu Sosial Universitas Padjajaran

Richard M. Bird. (2015). Reforming International Taxation: Is the Process the Real Product. International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1503, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University

Rawls, John. (2006). A Theory of Justice, Teori Keadilan. Diterjemahkan oleh Uzair Fauzan dan Heru Prasetyo. Yogyakarta: Pustaka Pelajar

Setiana, Sinta, Tan, Kwang, En dan Lidya Agustina. (2010). Pengaruh Penerapan Sistem Administrasi Perpajakan Modern terhadap Kepatuhan Wajib Pajak (Survey Terhadap Kantor Pelayanan Pajak Pratama Bandung Bojonagara). Jurnal Akuntansi Vol.2 No.2 November 2010: 134-161

Siregar, R. et al. (2020). The Effect of Corporate Taxpayer Compliance, the Increase of Corporate Taxpayers' Number and Tax Audits on Income Tax Receipts of Article 25 with Taxation Sanctions as a Moderating Variable in KPP Pratama Medan Petisah. Budapest International Research and Critics Institute-Journal (BIRCI-Journal). P. 385-400.

William, N Dunn. (2003). Pengantar Analisis Kebijakan Publik. Yogyakarta: Gadjah Mada University Press.




DOI: https://doi.org/10.33258/birci.v3i3.1216

Article Metrics

Abstract view : 27 times
PDF - 12 times

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.