EFEKTIVITAS PENGALIHAN PENGELOLAAN PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN (PBB-P2) DAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) PADA PENDAPATAN ASLI DAERAH (PAD) KOTA DENPASAR

Abstract

The number of population in Indonesia were always increasing within years. The increasing of the population makes the potential of tax payer in Indonesia also increasing. According to Undang-undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah, from the years of 2011 Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) and Pajak Bumi dan Bangunan Pedesaan dan Perkotaan (PBB-P2) is fully organized and utilized tax by each of local district in Indonesia. Denpasar is a growing city in Indonesia that is renowned of its tourism. The effectiveness of BPHTB and PBB-P2’s decentralization can helps Denpasar to be growing more in the future. This research aims to know the effectiveness of BPHTB and PBB-P2’s decentralization on Denpasar’s Pendapatan Asli Daerah (PAD). The research uses qualitative method. The research subject is head of division PBB, BPHTB, and other income, data and information section, and evaluation and reporting section in Dinas Pendapatan Kota Denpasar. The research uses interview method to get more specific data from the research subject as the interviewees. The research result about the effectiveness of decentralization is analyzed and benchmarked with Bandung City that applied the decentralization law at the same time with Denpasar. The research conclusion is Denpasar is effectively decentralize the BPHTB and PBB-P2 on PAD, this can be evidenced by the benchmark of the two cities, Bandung have population as twice as Denpasar, but Denpasar can make the effectivenes of each BPHTB and PBBP2 on PAD slightly different with Bandung.