PROCEEDINGS

International Conference on Economic

and Information System Management

October 17 – 18, 2014

STMIK/STIE MDP Building

Jl. Rajawali No.14 Palembang, Indonesia

STIE Multi Data Palembang

Proceedings of International Conference on Economic

and Information System Management

Organizer and International Partner

The conference is organized by STIE MDP in collaboration with STMIK GI MDP, AMIK MDP Palembang-Indonesia and Dayeh University of Taiwan.

ISBN : 978-602-71513-0-7

Published by STIE Multi Data Palembang Jl. Rajawali No. 14 Palembang, Indonesia Phone : +62-0711-376400 Website : http://www.stie-mdp.ac.id Email : iceism@mdp.ac.id

Copyright © 2014

All rights reserved. No part of this publication may be reproduced in any forms or any means without permission from copyright holder. All articles in this proceedings are openly accessible at iceism.org

Proceedings of ICE-ISM 2014 Palembang, October 17 – 18, 2014

145

The Effect of Palembang City Government Readiness in

Accepting The Transfer of PBB-P2 and BPHTB as A

Local Tax on The Taxpayer’s Perception

Siti Khairani#1, Trisnadi Wijaya*2 #Accounting Department, STIE Multi Data Palembang

Jl. Rajawali No. 14 Palembang, Indonesia 1siti_kh@stie-mdp.ac.id

*Management Department, STIE Multi Data Palembang

Jl. Rajawali No. 14, Palembang, Indonesia 2trisnadi@stie-mdp.ac.id

Abstract – The objective of this research is to examine the effect

of Palembang City Government readiness in accepting the

transfer of PBB-P2 and BPHTB as local tax on the taxpayer's

perception. Methods of data collection using questionnaire with a

sample of 100 respondents of taxpayer. The analysis technique

used in the research is multiple linear regression analysis. The

results showed that the Regulation, Cooperation, Facilities and

Infrastructure, Human Resources and Organization,

Dissemination and Funding variables simultaneously have

significant effect on the Taxpayer's Perception. However, a

partially significant effect is only shown by Regulation variable

on the Taxpayer's Perception.

Keywords – Government readiness, PBB-P2, BPHTB, taxpayer’s

perception, multiple linear regression

I. INTRODUCTION

Tax is the largest revenue source that is used for

governance, public services and national development. Almost

around 70% - 80% of all state revenue comes from taxes and

this number is likely to increase from year to year in line with

the needs of country budget. One type of taxes that provide a

substantial contribution in tax revenues is Land and Buildings

Tax (Pajak Bumi dan Bangunan).

The transfer management of Land and Buildings Tax in

Rural and Urban (Pajak Bumi dan Bangunan Perdesaan dan

Perkotaan / PBB-P2) and Duty on the Acquisition of Land and

Building Right (Bea Perolehan Hak atas Tanah dan Bangunan

/ BPHTB) became effectively on January 1, 2011 and

Directorate General of Taxation (DGT) still have

responsibility for managing the PBB-P2 and BPHTB until

January, 31. But began in December 2013, the responsibility

in managing PBB is handed over to district / city.[3] This

policy would be a challenge and an opportunity for local

governments to regulate and manage its resources more

effectively and efficiently. For regions that have huge

resources, both human resources and natural resources, this

policy can be a great opportunity to increase revenue, where

one of the sources that provide a substantial contribution to

revenue is from taxes. With the transfer of PBB-P2 and

BPHTB as local taxes, the process of data collection activities,

assessment, determination, administration, collection / billing

and services of PBB-P2 will be organized by Local

Government (District / City).

Palembang Government accepted the transfer of BPHTB

on January 1, 2011 and for the PBB-P2 on January 1, 2012 By

accepting this transfer means Palembang Government should

be able to create a system of taxation which is good as the

information that has been run by Tax Office, has local

regulations / SOPs on the PBB and BPHTB, socializing

changes that may exist, and can provide a quality service to

the community (PBB and BPHTB taxpayer). With good

service is expected to increase taxpayer compliance and

ultimately will increase tax admissions. Public awareness as

the PBB and BPHTB taxpayer is closely linked to the public

perception of taxes. Good service will provide convenience

for taxpayers. Hospitality in providing clear information and

ease of information systems of taxation, including taxation

services. Based on the conditions described above, the

researchers formulate research problem becomes how to

influence Palembang Government readiness in accepting the

transfer of PBB-P2 and BPHTB as a local tax on the

taxpayer's perception.

The objectives of this research is to examine to the effect

of Palembang City Government readiness in accepting the

transfer of PBB-P2 and BPHTB as local tax on the taxpayer's

perception.

II. LITERATURE REVIEW

A. Theoritical Background

Tax is dues to the country (which can be enforced) payable

by the compulsory payment to them under the rules, with no

achievement got back, which can directly appointed, and that

the point is to finance public expenditures in connection with

the task of organizing state government.[12]

Proceedings of ICE-ISM 2014 Palembang, October 17 – 18, 2014

146

Local tax is tax levied by the local government either level

region (provincial tax) as well as the second level (tax district

/ city) and used to finance household each area.[9]

Tax on Land and Buildings of Rural and Urban is a tax on

land and / or buildings which are owned, controlled, and / or

used by an individual or entity, except for the area used for

plantation, forestry, and mining. [11] Earth is the earth's surface

that includes land and inland waters and territorial sea of the

district / city. The building is a construction technique that is

planted or permanently attached to the land and / or inland

waters and / or sea.

According to the Law No. 29 of 2009 on Regional Taxes

and Levies, the Tax on Acquisition of Land and Building

(BPHTB) and Land and Building Tax of Rural and Urban

(PBB-P2) were transferred as a local tax. This is a big change

in favor of regional autonomy and fiscal decentralization.[1]

The objective of transfer PBB-P2 into local tax in accordance

with the Tax Act and the Local Levies are:

1. Increase the accountability of local autonomy,

2. Provide new opportunities for the region to impose a new

levy (add local taxes and levies),

3. Provide greater authority in taxation and levies by

expanding the local tax base,

4. Provide authority to the region in the determination of

local tax rates, and

5. Submit tax functions as an instrument in the region’s

budgeting and management.

With the issuance of Law No. 28 of 2009 on Regional

Taxes and Levies, Local Government now has an additional

Own-Source Revenue (Pendapatan Asli Daaerah – PAD),

which is derived from the regional tax, so the current tax types

Regency / City consists of eleven types of taxes, the Hotel

Tax, Restaurant Tax, Entertainment Tax, Advertisement Tax,

Street Lighting Tax, Non Metallic Minerals and Rocks Tax,

Parking Tax, Groundwater Tax, and Swallow's Nest Tax, Tax

on Land and Building of Rural and Urban, and Duty on the

Acquisition of Land and Building Right. Surabaya City is the

first city to receive the transfer of PBB-P2. Thus the

government of Surabaya became a pilot project for the

implementation of the transfer of revenues from the PBB-P2.

The success of Surabaya City Government in managing

admission PBB-P2 can be an example and reference to other

districts / cities.

With this transfer, the admission of PBB-P2 and BPHTB

will fully enter into the district / city that are expected to

increase the amount of own-source revenue. When PBB-P2

administered by the central government, district / city only

receive a share of 64.8% and BPHTB only receive 64%. After

this transfer, all revenue from PBB-P2 and BPHTB will enter

into local government coffers. One example of region which

increase its own-source revenue post diversion of PBB-P2 and

BPHTB is Surabaya City. Mayor of Surabaya, Ir. Tri

Rismaharini, MT. bears witness that in 2010, PAD of

Surabaya City only Rp1 trillion. In 2011, PAD of Surabaya

City will be Rp2 trillion. He add that the cause of increase in

revenue was derived from the PBB and BPHTB. (Media

Keuangan Vol. V No. 40/December/2010, p.8).

Fig. 1 Comparison Revenue of PBB-P2 and BPHTB

Before and After The Transfer

Perception can be expressed as a process of organizing,

interpreting to the stimulus by an organization or individual

that is a significant and an activity in an individual. This

perception is influenced by factors such experiences, learning

and knowledge. According to David Krech and Richard S.

Crutchfield[2] from the University of California, determinant

factors of the perception could divided into two, namely

functional factors and structural factors. Functional factors are

factors that derived primarily from the needs, moods, past

experience and other things which include what we refer to as

individual factors. Structural factors are factors that derived

solely from the nature of the physical stimuli and the neural

effects which evoked in the nervous system of the individual.

It will be very influential on human when observing a

psychological object in the form of events, ideas or situations.

B. Previous Researches

Research on the readiness of the city / county in the

transferee of the PBB-P2 and BPHTB as local tax has not

been done, because of this new policy implemented by several

regions and many regions are not yet ready to accept this

transfer. The research conducted by the Padang (2012) which

examines the readiness of Sleman District Government in the

transfer of PBB-P2 and BPHTB: Overview of New

Institutional Economics Perspective (NIE) reveals that there is

no perception of the respondents before and after the transfer

of PBB-P2 and BPHTB. And there is no significant effect

between regulation, information asymmetries, transaction

costs, property rights, and human resources (HR) against the

government's readiness before and after receiving the transfer

of PBB-P2 and BPHTB.

Ananda et. al. (2012) study titled Impact Analysis of

Regional Transfer of Voting Against BPHTB to Local Fiscal

Conditions conclude that the data is a matter of urgent

problems, including updating existing data in the database in

Proceedings of ICE-ISM 2014 Palembang, October 17 – 18, 2014

147

addition to the role of local government is very important in

the operation of human resources management in the region

BPHTB. For it is necessary to develop cooperation with other

institutions (KPP) for the development and strengthening of

human resources in local government. Good cooperation with

relevant institutions such as the Notary, PPAT, BPN, KPP, as

well as its own local government is very important to get the

value of the transaction is approximately correct and improve

service to taxpayers.

C. Hypothesis

H1: Palembang City Government readiness has partially

significant influence on taxpayer’s perception.

H2 : Palembang City Government readiness has

simultaneously significant influence on taxpayer’s perception.

III. RESEARCH METHODOLOGY

This research used a causal relationships approach to

determine the Palembang City Government readiness in

accepting the transfer of PBB-P2 and BPHTB as local tax on

the taxpayer's perception. The research object of this study is

DISPENDA (Dinas Pendapatan Daerah) of Palembang City

located at Jalan Merdeka No. 21, Palembang.

The population of this research is PBB-P2 and BPHTB

taxpayer recorded in DISPENDA of Palembang City was

305,586 taxpayers from 16 districts. The research sample is

determined 100 taxpayers with Slovin’s formula.

IV. ANALYSIS AND RESULTS

Descriptive Statistic

Fig 2. Educational Background of Respondents

Based on Figure 2 showed that respondents who have

educational background from Diploma 3 (D3) are 7 people

(7%), undergraduate (S1) are 67 people (67%) and master

(S2) are 26 people (26%). Descriptive statistics of each

variable used in this research, both for the independent

variables and dependent variable can be seen in Table 1.

TABLE 1

STATISTIC DESCRIPTIVE

Variables Mean Variance Standard

Deviation

X1 10.69 5.368 2.317

X2 11.41 4.547 2.132

X3 10.89 5.210 2.283

X4 11.60 5.657 2.378

X5 11.44 5.178 2.276

X6 11.85 5.402 2.324

Y 63.90 133.000 11.533

Multiple Correlation Analysis

TABLE 2

MULTIPLE CORRELATION ANALYSIS RESULTS

Variables rxy Prob.

X1 0.580 0.000

X2 0.531 0.000

X3 0.503 0.000

X4 0.523 0.000

X5 0.521 0.000

X6 0.452 0.000

Based on Table 2 above showed that all the independent

variables have a positive and significant correlation to the

dependent variable because the value of r statistic > r critical

(0.197) at α = 5%, df = n - 2 = 100-2 = 98. Correlation

coefficients for Funding variable (X6) is 0.452 included in the

category of weak correlation, whereas for variables X1, X2,

X3, X4 and X5 are included in the category of moderate

correlation.

Multiple Linear Regression Analysis

Multiple linear regression model can be built based on the

values of regression coefficients from each independent

variables including constants can be expressed in the equation

form as follows:

Y = 16.733 + 1.333X1 + 1.023X2 + 0.315X3 + 0.765X4 +

1.017X5 – 0.228X6 + e

Which:

Y = Taxpayer’s Perception

X1 = Regulation

X2 = Cooperation

X3 = Infrastructures

X4 = Human Resources and Organization

X5 = Socialization

X6 = Funding

e = Error term

Proceedings of ICE-ISM 2014 Palembang, October 17 – 18, 2014

148

Hypothesis Testing

TABLE 3

SIMULTANEOUS HYPOTHESIS TESTING RESULTS

F Statistic Prob.

12.865 0.000

Based on Table 3 above showed that the F statistic value

(12.865) is greater than F critical value (2.198) at α = 0.05 and

df = (7-1); (100-7) so it can be concluded that the Regulation

(X1), Cooperation (X2), Infrastructures (X3), Human

Resources and Organization (X4), Socialization (X5) and

Funding (X6) variables have a significant effect

simultaneously on Taxpayer’s Perception (Y) variable.

TABLE 4

PARTIAL HYPOTHESIS TESTING RESULTS

Variables t Statistic Prob.

X1 2.444 0.016

X2 1.688 0.095

X3 0.540 0.591

X4 1.501 0.137

X5 1.788 0.077

X6 -0.388 0.699

Based on Table 4 above showed that only t value (2.444)

of Regulation variable (X1) is greater than t critical value

(1.986) at α = 0.05 and df = n - k = 100-7 = 93 so it can be

concluded that the Regulation (X1) variable has a partially

significant effect on Taxpayer's Perception (Y). This is not in

line with the research finding of Padang (2012) which states

there is no significant effect from regulation on taxpayer’s

perception before and after the transfer of PBB-P2 and

BPHTB. However, this research finding is in line with

research finding of Masfita et. al. (2012) which states that the

one that affects the readiness to accept the transfer PBB-P2

local government must have clear regulations that have the

force of good regulation derah, head of regional regulations,

and SOPs.

V. CONCLUSION

Based on the analysis and results above, the conclusions of

this research on the effect of the government's readiness to

accept the transfer of Palembang PBB-P2 and BPHTB as local

taxes, namely:

1. Simultaneously, the Regulation (X1), Cooperation (X2),

Infrastructures (X3), Human Resources and Organization

(X4), Socialization (X5) and Funding (X6) variables have

significant effect on Taxpayer’s Perception.

2. Partially, the Regulation variable has significant effect on

Taxpayer's Perception. While Cooperation, Infrastructures,

Human Resources and Organization, Socialization and

Funding variables don’t have significant effect on the

Taxpayer’s Perception.

REFERENCES

[1] Ananda, Candra Fajri, et. al. 2012. Analisis Dampak Pengalihan Pemungutan BPHTB ke Daerah Terhadap Kondisi Fiskal Daerah. Tim

Asistensi Kementerian Keuangan Bidang Desentralisasi Fiskal.

[2] Dewi, Mira Riangga. 2011. Persepsi Wajib Pajak atas Pengenaan Pajak

Penghasilan: Anteseden dan Konsekuensinya (Kajian Empiris pada

Wajib Pajak Orang Pribadi yang Memiliki Usaha di Kota Kudus). [Skripsi]. Universitas Diponegoro, Semarang.

[3] Direktorat Jenderal Pajak. 2012. Pengalihan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) Sebagai Pajak Daerah. [Online].

Available: http://www.pajak.go.id.

[4] Hermawan, Budi. 2005. Metodologi Penelitian Bisnis. FE Universitas

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[5] Iqbal, Hasan M. 2008. Pokok-Pokok Materi Statistik 2 (Statistik

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[6] Masfita, Vitriana, et. al. 2012. “Perencanaan Pemerintah Kabupaten

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[7] Padang, Abigail Tandi. 2012. Kesiapan Pemerintah Daerah Kabupaten Sleman dalam Menerima Pengalihan PBB Perkotaan dan Perdesaan

Serta BPHTB: Tinjauan Prespektif New Institutional Economics (NIE).

[Skripsi]. Universitas Gadjah Mada, Yogyakarta.

[8] Ramadhan, Jogi Fahrisal. 2013. “Pengaruh Pelimpahan Pemungutan

PBB Sektor Pedesaan dan Perkotaan Menjadi Pajak Daerah Terhadap Realisasi Penerimaannya di Kota Surabaya”. Jurnal Akuntansi Unesa,

Vol. 2 No. 3, Universitas Negeri Surabaya, Surabaya.

[9] Resmi, Siti. 2011. Perpajakan: Teori dan Kasus. Salemba Empat,

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[10] Sugiyono. 2006. Metode Penelitian Bisnis. Alfabeta, Bandung.

[11] Undang-Undang No. 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah.

[12] Waluyo. 2011. Perpajakan Indonesia. Salemba Empat, Jakarta.

STIE Multi Data Palembang Jl. Rajawali No. 14 Palembang, Indonesia http://www.stie-mdp.ac.id

ISBN: 978-602-71513-0-7