Earmarking tax policy as an instrument of public service provision in regional development

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Размещено на http://www.allbest.ru/

Jenderal Soedirman University

Earmarking tax policy as an instrument of public service provision in regional development

Lecturer, Faculty of Law

Pamuji Kadar

Annotation

Keywords: earmaking tax; local taxes; local government; regional development.

Аннотация

Местные налоги составляют примерно 50 % местных доходов. Законом № 28 от 2009 г. о региональном налоге разрешается его использование для развития предпринимательской деятельности самих налогоплательщиков. Налоговый сбор обеспечивает использование налоговых поступлений для стабильного финансирования местных бюджетов. В свою очередь, органы местного самоуправления не имеют права влиять на развитие местного хозяйства из-за нехватки средств в местном бюджете. Цель этой статьи - проанализировать перспективы развития налоговой политики в поддержку устойчивого регионального развития. В работе использованы финансовые отчеты и документы органов местного самоуправления, результаты анализа которых позволяют сделать вывод о том, что если местный целевой налог приравнивается к неосновному платежу, его вклад в местный бюджет не оправдан. Однако с учетом того, что местные налоги взимаются местными органами власти с местного налогоплательщика, осуществляющего налогооблагаемую деятельность, и направляются в местный бюджет для финансирования регионального развития, очень важно иметь гарантии, что он вновь вернется в местный бюджет. Реализация налоговой политики обеспечивает распределение налоговых поступлений в нужных направлениях, что соответствует цели сбора налогов. Таким образом, целевая налоговая политика существенно повышает роль местных налогов в поддержке регионального развития, которые обеспечивают его стабильность и реализацию целей развития данной территории.

Ключевые слова: целевой налог; местные налоги; местное самоуправление; региональное развитие.

Анотація

Місцеві податки складають майже 50 % місцевих доходів. Законом № 28 від 2009 р. про регіональний податок дозволяється його використання для розвитку підприємницької діяльності самих платників податків. Податковий збір забезпечує використання податкових надходжень з метою стабільного фінансування місцевих бюджетів. У свою чергу органи місцевого самоврядування не мають права впливати на розвиток місцевого господарства через брак коштів у місцевому бюджеті. Мета цієї статті - проаналізувати перспективи розвитку податкової політики в підтримку сталого регіонального розвитку. У роботі використано фінансові звіти та документи органів місцевого самоврядування, результати аналізу яких дозволяють зробити висновок, що якщо місцевий цільовий податок прирівнюється до неосновного платежу, його внесок до місцевого бюджету є невиправданим. Однак з урахуванням того, що місцеві податки стягуються місцевими органами влади з місцевого платника податків, який здійснює оподатковувану діяльність, і направляються до місцевого бюджету для фінансування регіонального розвитку, дуже важливо мати гарантії, що він знову повернеться до місцевого бюджету. Реалізація податкової політики забезпечує розподіл податкових надходжень у потрібних напрямах, що відповідає меті збору податків. Таким чином, цільова податкова політика істотно підвищує роль місцевих податків в підтримці регіонального розвитку, які забезпечують його стабільність і реалізацію цілей розвитку даної території.

Ключові слова: цільовий податок; місцеві податки; місцеве самоврядування; регіональний розвиток.

Introduction. The implementation of regional autonomy brings some consequences where regions have an authority to make a number of policies appropriate with the characteristics of the regions and the aspirations of the people.Rosyadi, Slamet and Anwarudin, Otonomi Daerah dan Mewujudkan Paradigma Pembangunan Berkelanjutan, Jurnal Sosial Ekonomi Humaniora, 2, Number. 1, May-October 2008, p. 89. One of the authorities granted to the regions is the authority to levy local taxes. tax revenues financing budget

According H. Mat Jur, the main characteristic of a regions' power is on its financial capacity, it means that the autonomous region must have the authority and power to earn their own financial resources.H. Mat Jur, Analisis Kontribusi Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah (Pad) Kota Samarinda, Jurnal Eksis, Vol. 8, No. 1, March 2012, 2001 - 2181, p. 2021. In addition, Taxes have a role as a budgetary function and also as a regulatory function.Ferry Susanawati, I Wayan Suparta, Muhammad Husaini, Analisis Potensi Pajak Daerah Sebagai Sumber Pendapatan Asli Daerah di Kota Metro, Jurnal Ekonomi Pembangunan, ISSN: 2302-9595, Vol. 3, No. 3, November 2014, p. 276.

Data from the Statistics Board on the Realization of Regency/City Government Revenue from 2010 to 2015 and up to date data until October 2016, it is revealed that the local taxes are the source of local revenue which contributes a lot for PAD, close to 50 %.BPS, Realisasi Pendapatan Pemerintah Kabupaten/Kota Se Indonesia, http://www.Bps.go.id. Accessed on 25th June 2017.

To build public trust and in order to reinforce the policy in using tax (local tax), the Government takes a policy in the form of earmarking tax under Law Number 28 Year 2009 concerning Regional Tax and Regional Retribution (PDRD), which is:

Table 1. Earmarking tax under Law No. 28 of 2009 on Regional Tax

The implementation of earmarking tax ensure tax admission allocated for the right sector and related with tax collection; moreover, it will provide more guarantee for the continuity of programs which receive earmarked taxes fund. Local government cannot postpone or stop an activity of a program with reason of no fund. This research will raise the issue on how to formulate policy of earmarking tax which later on will be used by local government as an instrument to hold public services.

Methodology. The research method focuses on library research. According to Soerjono Soekanto and Sri Mamudji, in legal research conducted by using library research or secondary data, this can be fathomed as normative legal research. Secondary data as primary data is obtained through library research which is processed and analyzed in line with interpretation of hermeneutic method.

Results:

1. Principle of Local Taxes. According to Teresa Minassian, taxes and user charges based on the principle of benefit which can be used sufficiently at all levels of government, the transfer of its collection authority to the region will be appropriate as long as its benefits can be localized to the local taxpayer.Teresa Ter-Minassian dalam Utang Rosidin, Ibid. ISSN 2414-990X. Problems of legality. 2018. Issue 141

The granting of authority to collect taxes, in connection with the implementation of regional autonomy in addition to taking into consideration the generally accepted tax criteria, should consider the accuracy of a tax as a local tax. A good local tax is a tax that will support the granting of authority to regions in the context of financing decentralization.

Associated with the granting of authority to the region, Roy Kelly in the Journal of Fiscal Federalism argues:

Effective decentralization requires that LBs be given discretion to allocate their resources (at the margin) in accordance with local preferences in order to maximize expenditure efficiency. Although the LSGA provides a set of mandates on both the revenue and expenditure aspects, including greater discretion in the planning and budgeting of those responsibilities, field visits suggest a lack of real local discretion in the budgeting process, both on the expenditure and the revenue side.”Roy Kelly, Stock-taking of Fiscal Decentralization Policy in Nepal, Journal of Fiscal Federalism, Local Body Fiscal Commission (LBFC), Pulchock, Lalitpur, Government of Nepal, Year 1, Issue 1, July 2016, p. 17.

2. Obstacles of Local Tax Management. The obstacle faced by local government in implementing local tax management arrangement especially caused by the strictness of central government's supervision, moreover there are still central directives that must be followed by regions with the partition of authority between the central government and local government.

Content material that must be inputted in formulation of local law has been decided with limit in Law Number 28 Year 2009, including the obligations that must be done by local government before the formulation of local law where local tax is set as local law.

3. Initiated Expansion of Earmarking Tax Policy. The problem for PAD is the authority of taxing power which is very limited. This can only be done if taxing power is expanded.Ferry Susanawati, at.all, Ibid. On the other hand, region must prepare human resources for development, institution, technology, juridical intrument and also other supporting facilities and infrastructures.Kadar Pamuji, Implikasi Kebijakan Pendaerahan Pengelolaan PBB Setelah Berlakunya UU No. 28 Tahun 2009 Tentang PDRD, Jurnal Dinamika Hukum, Fak Hukum Unsoed Purwokerto, Vol. 11, No. 1, Januari 2011, p. 125. Other strategic plans that must be faced by local government is to build trust of taxing obligation to tax that has been paid.

Earmarking tax or also called as hypotecation means that every person get different things. Clague and Gordon stated, in subtle meaning, earmarking tax is some tax that intetionally separated from income wholefully and can be used specifically for government programs and used thoroughly for those programs.Lofie Bachtiar Almaghfi, dkk, Studi Pemikiran Penerapan Earmarking tax Pada Bea Perolehan Hak Atas Tanah Dan Bangunan (BPHTB) Di Kota Malang, Jurnal Perpajakan (JEJAK)| PS Perpajakan, Jurusan Administrasi Bisnis, Fakultas Ilmu Administrasi, Universitas Brawijaya Malang, Vol. 9 No. 1 2016| Perpajakan.http://Studentjournal.Ub.Ac.Id hlm. 3. Diunduh, 1 Mei 2017. In Bahasa, earmarking tax is tax that is saved for project or certain events payment.Ibid.

Local tax is tax levied by local government towards tax obligation from taxable deeds in region and the income goes for region cash (APBD) and APBD is arranged in order to build the region, so it becomes important to be noticed by region authorities that tax which is taken from citizen will be back to them.

According to Tjip Ismail, in order to reinforce the function of Regional Government as a local tax collector in the era of regional autonomy, the definition of local taxes should be changed with the addition of normative and assertive, namely that local tax must also be used to serve the interests of the tax sector concerned as a form of kontraprestasi.Tjip Ismail, 2005, Pengaturan Pajak Daerah di Indonesia, Depkeu RI, Jakarta, p.179

Law Number 28 Year 2009 on the new PDRD mandated earmarked against one tax only for district / city, whereas earmarked is very open for other types of local taxes, namely:

Hotel Tax, Restaurant Tax, Entertainment Tax and Advertisement Tax: earmarked in the form of promotional facilitation, or providing incentives and easiness in investment development and business expansion.

Non-metallic minerals and rocks tax; Parking Tax; Groundwater Tax; Swiftlet's Nest Tax; Rural and Urban Land and Building Tax; And Customs Acquisition of Land and Building Rights: earmarked done in the form of ease and simplification of licensing.

Therefore, the alternative will bring public interest to pay taxes. Moreover, it will be more motivate for local authorities to perform well and accountable local tax management and also assert the responsibility to perform public services better.

Conclusion

Within the broader range of thinking, optimizing the excavation of revenue sources will ultimately strengthen regional economies and self-reliance and reduce regional dependence on subsidies from the central government. Regional financial policies are directed at increasing local revenues as a primary source of local revenue, although in reality, to date local own revenues have not been enough to contribute to regional growth. Therefore, this study draws conclusion as follows:

Local tax collection policy accompanied by an affirmation of the incentives provision related to local taxes that has been paid will increase public confidence.

The Earmarking Tax Policy outlined in Law No. 8 of 2009 affirms the role of local taxes in supporting development in the regions as well as supporting the function of the Regional Government as a public service.

References

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2. Khusaeni, Mohammad. (2006). Ekonomi Publik, Desentralisasi Fiskal dan Pembangunan Daerah, BPFE Unibraw, Malang.

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5. Utang Rosidin. 2010. Otonomi Daerah dan Desentralisasi, CV. Pustaka Setia, Bandung.

Journals:

6. Almaghfi, Lofie Bachtiar, dkk, Studi Pemikiran Penerapan Earmarking tax Pada Bea Perolehan Hak Atas Tanah Dan Bangunan (BPHTB) Di Kota Malang, Jurnal Perpajakan (JEJAK)| PS Perpajakan, Jurusan Administrasi Bisnis, Fakultas Ilmu Administrasi, Universitas Brawijaya Malang, Vol. 9, Issue 1 2016| Perpajakan.http://Studentjournal.Ub.Ac.Id accessed. 3. Downloaded, 1 May 2017.

7. Carolina Surbakti, Christine, Peramalan Sumber-Sumber Earmarking Penerimaan Daerah (Studi Kasus: Pembiayaan Pemeliharaan Jalan Kota di Kota Bandung), Jurnal Perencanaan Wilayah dan Kota, ITB Bandung, Vol. 22 Issue. 3, December 2011.

8. Fatkhurohman, Implikasi Pembatalan Perda Terhadap Ketepan Proporsi Teori Penegakan Hukum Dalam Sistem Peradilan di Indonesia, Jumal Dinamika Hukum, Vol. 13, Issue I, January 2013, Purwokerto, Law Faculty Unsoed.

9. Hamidi, Jazim, Paradigma Baru Pembentukan dan Analisis Peraturan Daerah (Studi Atas Perda Peloyanan Publik dan Perda Keterbukaan lnformasi Publik), Jurnal Hukum, Vol. 18, Issue 3, July 2011, Malang, Law Faculty Unibraw.

10. Mat Jur, H, Analisis Kontribusi Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah (PAD) Kota Samarinda, Jurnal Eksis Vol.8 Issue. 1, ISSN : 0216-6437, March 2012, 2001 -2181,

11. Pamuji, Kadar, Implikasi Kebijakan Pendaerahan Pengelolaan PBB Setelah Berlakunya UU No. 28 Tahun 2009 Tentang PDRD, Jurnal Dinamika Hukum, Fak Hukum Unsoed Purwokerto, Volume 11, Issue. 1, January 2011.

12. Kebijakan Pengelolaan Pajak Daerah Dalam Kerangka Penyelenggaraan Otonomi Daerah (Analisa Terhadap Implementasi Wewenang Pengelolaan Pajak Daerah oleh Pemerintah Pusat dan Pemerintah Daerah),Jurnal Dinamika Hukum, FH Unsoed Purwokerto, Vol. 14, Issue 3, September Edition 2014.

13. Rosyadi, Slamet dan Anwarudin, Otonomi Daerah dan Mewujudkan Paradigma Pembangunan Berkelanjutan, Jurnal Sosial Ekonomi Humaniora, LPPM Unsoed Purwokerto, Vol.2, Issue 1, May- October 2008.

14. Susanawati, Ferry, I Wayan Suparta, Muhammad Husaini, Analisis Potensi Pajak Daerah Sebagai Sumber Pendapatan Asli Daerah di Kota Metro, Jurnal Ekonomi Pembangunan, Vol. 3, Issue 3, November 2014.

Laws:

15. Undang-undang Negara republic Indonesia Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah.

Internet:

16. http://keuda.kemendagri.go.id/datin/index/1/2013, accessed on 7 June 2013.

17. http://ictoh-tcscindonesia.comPusat Kebijakan Pendapatan Negara, Kebijakan Kementerian Keuangan dalam Cukai dan Pajak Rokok Badan Kebijakan Fiskal Kementerian Keuangan, Conference on Tobacco or Health, Jakarta, 31 May 2014. Accessed on 7 June 2017.

18. http://www.Bps.go.id. BPS, Realisasi Pendapatan Pemerintah Kabupaten/Kota Se Indonesia, accessed on 25 June 2017.