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1 Global Journal of Business and Social Science Review journal homepage: ISSN The Evaluation of Effectiveness on Management Transfer of Land and Building Tax for Rural and Urban Sector from Central Government to Regional Government in Indonesia * Maya Safira Dewi 1*, Aries Wicaksono 2, Stefanus Ariyanto 3 1, 2, 3 Accounting and Finance Department, Faculty of Economics and Communication, Bina Nusantara University. Jln.KH. Syahdan No.9, Palmerah, 11480, West Jakarta Indonesia ABSTRACT Objective This study will analyze the evaluation of effectiveness on management transfer of Land and Building Tax for rural and urban sector from central government to regional government. Methodology/Technique The research methodology used which includes the literature study, field study, and data analysis. A literature study by reading and studying the theories related to the topic will be discussed by the author. This information is obtained from books, the interview, the author simply involves employee in Regional Revenue Offices and Section Extensification in Tax office. The number of samples Regional Revenue Office employee who conducted the interview are 3 (three) people and Extensification Section employee in Tax Office are 2 (two) people. Findings the transfer of the collection of PBB-P2 from the central government to the municipality or county has been running effectively and efficiently. In terms of implementation of the PBB-P2 delegation, there are still obstacles that need to be dealt with quickly and appropriately so in accordance with the implementation of the specified targets Novelty Land and Building Tax is one of the important sources of regional government revenue for financing the implementation of regional government activities. Therefore, cooperation needed between the central government (the giver) and regional government (the receiver) so the delegation of authority to collect the PBB-P2 (Land and building tax for rural and urban sector) can be effective. Type of Paper: Conceptual. Keywords: Land and Building Tax, Tax, Regional Revenue Office, PBB-P2 1. Introduction The era of regional autonomy and fiscal decentralization in Indonesia provides the opportunity for autonomous regions to set up and manage their own affairs and interests of local communities according to the aspirations of society. The goal of regional autonomy for * Paper Info: Revised: September, 2015 Accepted: December, 2015 * Corresponding author: msafirdewi@gmail.com Affiliation: Accounting and Finance Department, Faculty of Economics and Communication, Bina Nusantara University ISSN GATR Enterprise. All rights reserved.

2 improving the effectiveness and efficiency of governance in the framework of public service and implementation of development in accordance with the laws and regulations so as to encourage local development and improving the national economy. While the implementation of the Fiscal Decentralization aims to adapt to local conditions and aspiration, where the area is considered a better understanding of and understand the needs required to provide the level of public services in accordance with its capabilities so that eventually the region is expected to be able to optimize tax collection activities in their respective regions, Property Tax is one of the important sources of local revenue for financing the implementation of local government activities. Therefore, a need for cooperation between the central government (transferor) and local government (the transferee) so that the delegation of authority of the PBB-P2 can be effective. The central government is required to draw up a set of steps to the success of this transfer while the local government should be proactively communicating and coordinating with the central government to draw up the steps together and prepare all necessary things related to the delegation of authority of the PBB-P2. In fact until December 1, 2013, of the 492 areas that shall be authorized to PBB-P2, the new 123 area that carries voting. Thus, there is still a process of transfer of authority to the PBB- P2voting should be done by the central government to the 369 local governments no later than 1 January This study will assess and analyze the effectiveness of the preparation of the Directorate General of Taxation and local governments in order to transfer the PBB-P2 and diversion PBB-P2 authority of the Directorate General of Taxes to local governments. This study is expected to provide solutions to the problems of the transfer of authority to increase the effectiveness of the PBB-P2 from Directorate General of Taxes to local governments. 2. Theoretical Background 2.1 Autonomy and Fiscal Decentralization Decentralization policy (fiscal policy) in Indonesia since the release of Law No. 22 of 1999 on Regional Government and Law No. 25 of 1999 on Financial Balance-Regional Center has brought a change in the relationship between the Central Government and Local Government. Local Government Act which gives the political decentralization and regional autonomy it wants the inception of a new style of development where government policy and the Regional Representatives Council (DPRD) demanded a more open, democratic, open society participation and give attention to the public interest. The change of government public accountability is expected to be better. Definition of regional autonomy is the right, authority, and duties of the autonomous regions to organize and manage their own affairs and interests of local communities in accordance with the legislation. While the definition of decentralization is the devolution of government power by the government to autonomous regions to set up and administer governmental affairs in the system of the Republic of Indonesia. From the above definition, it can be said that regional autonomy could be implemented if there is devolution or giving government power from the central government to autonomous regions. Therefore, in the autonomous region, there should be decentralization. It can be concluded that local autonomy and decentralization are two sides that cannot be separated because each gives meaning Pros and Cons Decentralization As one of the government system, especially for those countries that are large (in terms of population and area) apparently centralized system proved to have failed even destroyed when led by a dictator (example: the state of the Soviet Union). Many large countries implement decentralized or federal form with autonomy for its regions. The decentralized system provides many advantages, namely: 500 P a g e

3 a. Decrease workload in Central Government; b. In facing of urgent problem, requiring quick action, Regions no need waiting for instruction again from Government Centre; c. Could decrease bureaucracy in negative meanings because every decision can immediately hold; d. In system decentralization, can held differentiation (differentiation) and specialization (specialization); e. Decrease possibility arbitrariness from Central Government; f. Decentralization can provide more satisfaction for regions society (in terms of the direct decision). Besides the advantages of the decentralization also contains weaknesses, namely: a. Because the magnitude of the organs of government, the structure of government grew so complex that can complicate coordination; b. Balance and harmony between the diverse interests and regions can more easily distracted; c. Especially regarding territorial decentralization, can lead to what is called daerahlisme or provincialism; d. Decisions taken require a long time because it requires long-winded negotiations; e. In the implementation of decentralization, it costs more and is difficult to obtain uniformity and simplicity. 2.2 The concept of Local Taxation Definition of Local Taxes is compulsory contributions to the areas that are owed by individuals or entities that are enforceable under the Act, by not getting the rewards directly and used for the purposes of Regions for the greatest prosperity of the people. To assess the potential and performance of a particular type of levy needed a set of criteria. These criteria can be seen as well as the principles of taxation that can be used to determine a suitable source of revenue for the Central Government or a suitable source for Local Government. In general, these criteria can be classified into six (6) points, namely: a. Adequacy and elasticity The first requirement is a source of revenue for the adequacy of these resources if the acquisition costs associated with the services provided must be given. b. Justice The burden of public expenditure should be borne by society in proportion to their wealth. c. Administrative capacity Demands administrative capacity in terms of expertise, integrity and determination are very varied (different) for a variety of revenue sources. Very large variations also occur in terms of time and money that are used in order to collect the results. 501 P a g e

4 d. Agreements Polities Everyone has a tendency to avoid paying taxes if there are opportunities for it. Therefore, paying taxes is a duty for society with legal consequences for violators. e. Efficiency Economics Taxation basically has two (2) purpose is to provide funding for the public interest and affect economic behavior. f. Suitability as the Local Tax Tax administration by the region raises a variety of questions related to the issue of whether or not, among others: Related the question of whether it has been quite clear to the Local Government where the tax liability must be paid; Tax collection is a feasible place. It is also a place of payment which is effectively done. 3. Research Methodology 3.1 Objective of the Study The explanation above describes the basis of the policy of decentralization of taxation and local taxation concept. The purpose of this study as follows: a. To assess the effectiveness of preparations Directorate General Taxes and local government in order to transfer of collection authority PBB-P2; b. To assess the effectiveness of the transfer of collection authority PBB-P2 from Directorate General Tax (Central Government) to local government; c. Provide solutions to the problems to improve the effectiveness of the transfer of collection authority PBB-P2 from PBB-P2 Directorate General Tax to local government. 3.2 Data and Methodology The methodology used in this paper covers, literature review method, field studies (factfinding), and the method of analysis of the literature data. Extensive literature review was done by reading and studying the theories related to the topics to be discussed. This information is obtained from books, magazines, newspapers, and the Internet. This method is conducted to collect data based on the fact that there is the questionnaire. The questionnaire was conducted to determine to get a complete picture of the process of preparation and implementation of the transfer of authority PBB-P2. The method of data analysis is done by analyzing the current system and then identifies the existing systems. Researchers restrict research and discussions on the following: a. Duties and responsibilities of Directorate General Tax (DGT) through Depok regional tax office, Cibinong regional tax office,sukomanunggal Surabaya regional tax office, Sidoarjo North regional tax office, Bandung Tegalega regional tax office, and Bandung Cicadas regional tax office in order to transfer the authority of the PBB-P2 to local governments in accordance with the Regulation of the Director General of Taxation Number: PER-61 / PJ / 2010 on Procedures for the Preparation of transfer of land and building tax as a tax Rural and Urban Areas in 2011 to 2013; 502 P a g e

5 b. Duties and responsibilities of Directorate General Tax (DGT) through Depok regional tax office, Cibinong regional tax office,sukomanunggal Surabaya regional tax office, Sidoarjo North regional tax office, Bandung Tegalega regional tax office, and Bandung Cicadas regional tax office in order to prepare the transfer of authority to the PBB-P2 to local governments, particularly for conducting and Updates Database PBB- P2 receivable, in accordance with the Circular of the Director General of Taxation No. SE-12 / PJ / 2012 on the Database Maintenance Property Tax in order Update Data Land and Building Tax Receivables Rural and Urban Sector in Discussion and Result 4.1 Basic Consideration of transfer authority of cpbb-p2 (Land and building tax for rural and urban sector collection To test the feasibility of the PBB-P2 as local taxes, we use criteria which include the following aspects, namely: a. Aspect adequacy and elasticity (an adequacy and elasticity). From the aspect of adequacy, the acceptance of the PBB-P2 is quite significant, relatively stable, and predictable. The revenue potential is also elastic in terms of PBB- P2 can be raised and lowered through tariff adjustments and adjustments in the determination of taxable sales value (assessment value) in the event of changes in expenditure needs. b. Aspects of fairness (equity) Although the basis of the imposition PBB-P2 is not income, PBB-P2 does not conflict with the principles of justice, especially justice horizontally. Tax objects that are in the area or have a selling value (market price) will be subject to the same tax burden as much. However, injustice may arise if the determination of the value of the sale was not conducted based on an objective assessment. Determination of the sale value of mass (mass appraisal) may reduce the risk of injustice horizontally. Which is often the debate is the issue of justice vertically. Some say that the PBB-P2 is regressive, especially in the case of the application of a single rate, so it does not reflect the principle of vertical equity. This argument is based on the basic assumption that the PBB-P2 tax burden as a percentage of income is greater in low-income groups of society compared with high-income groups. c. The effect of economic efficiency (economic efficiency effects) The impact of the imposition of PBB-P2 can be said to be relatively neutral in terms of influencing people's behavior in determining the choice of (incentive and choice) for consumption, saving and investing, so the relative does not cause distortions to the economy as a whole. However, PBB-P2 taxation can be seen as benefits tax or as a tax on the basis of input factors of an economic sector. As taxes on basic inputs, especially agricultural land, taxation of land will affect the development of agricultural sector production. In certain cases, tariff and tax object selling value high are often used as a tool to boost the productivity of land use. d. Worthiness implementation of both administrative and political (feasibility of implementation) In terms of the feasibility of the implementation of aspects of the PBB-P2 administration, almost no problem because the object is very real (visible) and can not move or be moved, making it difficult to avoid the burden, it is easier for regions to 503 P a g e

6 identify, picked up and set load. The determination and calculation of the load are not too complicated and does not require complex administration. PBB-P2 administration by local governments will not cause problems in efficiency because the management of PBB-P2 can be implemented efficiently in local scale but still economical. One of the most common arguments put forward to oppose the transfer of PBB-P2as is the local tax, the Local Government may not have the expertise (skills) that are adequate to carry out the administration of collection PBB-P2. However, this problem can actually be solved through technology transfer from the central government through a technical assistant. e. Suitability as a tax / source of revenue (suitability as local tax / revenue) The existence of public services that can be attributed to the tax burden of the PBB namely the provision of facilities and infrastructure associated with the property values in the area, making it very suitable tax as a local tax. The transfer of PBB-P2 as follows with the local tax authority handover determine tax rates will provide flexibility for regions to levy taxes in accordance with local needs and preferences. On the other hand, taxpayers can also directly monitor the use of funds of the PBB-P2 and monitor the quality of services provided by local government, and thus, accountability for the use of tax money paid by the public can be assured. Local Government has sufficient fiscal authority in the true sense. Besides having the authority to allocate expenditures (CAPEX), the region must also have the authority to tax its own (local taxing power); the results are significant enough to finance the provision of public services in the local area. The transfer of PBB-P2 is a local tax will create revenues increased significantly. Although during this PBB-P2 is almost entirely transferred to the area in the form of profitsharing, but the regional government did not have the authority in terms of tariffs and policy formulation. 4.2 Implementation PBB-P2diversion of Directorate General Tax to Local Government With the transfer of authority of the PBB-P2, the Local Government obtain full authority in the case record, assess, establish, administer, and picked up the PBB-P2 from the Central Government, which has been implemented by the Directorate General of Taxation (DGT) through the Regional Tax Office ( KPP) in the area. The whole acceptance of the PBB-P2 will go into the treasury of Local Government, which is currently administered by the Local Government DGT only get a share of 64.8%. Therefore, the DGT has a major role in the transfer of authority to the PBB-P2. Based on the analysis and observation of the process of PBB-P2 to local governments, various preparations execution has been carried out by local authorities in accordance with local government authorities, namely: a. Local government city Depok, local government Bogor district, local government Surabaya and local government Bandung has created regulation area as basic law PBB- P2, although still not yet complete and need presence consummation. b. Already do handover thanks, diversion authority collection to Local government city Depok, local government Bogor district, local government Surabaya and local government Bandung from DGT. c. Local government city Depok, local government Bogor district, local government Surabaya and local government Bandung has prepared structure organization for implementation of authority transfer of PBB-P P a g e

7 d. Local government city Depok, local government Bogor district, local government Surabaya and local government Bandung has prepared technical devices such as software and power working additional for doing PBB-P2. e. Local government city Depok, local government Bogor district, local government Surabaya and local government Bandung has to do training to all power will work handle PBB-P2 cooperate collection with DGT. In addition to the preparation that has been done, there are still issues that are important because it can interfere with the implementation of the PBB-P2 collection. Those problems were found from local government Depok, Bogor district local government, local government and local government Surabaya-Bandung. The issues are: a. The software is transferred to local government from the DGT has limitation for doing customization corresponding with needs local government, although the DGT has submitted source code to local government. That matter related the software used namely Oracle forms 6i while Oracle has no issue again product Oracle Forms 6i. b. Local government difficulty for manage the PBB-P2 data that has been diverted because the database problem so the banking processes for some areas are still difficult in terms of connection with banking online payment through the bank... c. Presence process service to compulsory taxes are not complete for resolved because coincide with the cut-off date of the transfer to the PBB-P2 local government, so compulsory tax waiting for continue process by the local government. d. Presence difference between record claim based on the data reception with data SISMIOP application, because payments made through ATM reporting do in general and no detail, so not recorded in SISMIOP application. This matter happens in Local government city Depok, local government Bogor district, local government Surabaya and local government Bandung. e. Availability of competent human resources for handle PBB-P2 collection by the local government still limited, although process training already done by DGT. So local government still use human resources from DGT f. The difference SPT data after the SISMIOP data update causing problems with the handover of the transfer of authority to the PBB-P2, the problem is that a team from the local government must perform the data update marking before the handover is done while the update process also must be equipped with the review process. 5. Conclusion PBB-P2 transfer collection authority process from central government to the municipality or district is already running but in practice there are still many problems that need to be dealt with more appropriately and quickly. Problems associated with the regulation that the government has not completed the city or district regulations of implementing the PBB-P2 conducted by the city or county government. Then the next problem is related to organizational issues. City or county government has made implementing organizational structure but still not optimal and ideal. Moreover, although the quantity of labor which handles the collection PBB-P2 is sufficient, but the quality still does not meet the quality expected. The next problem is, there still exists differences receivables of data with the existing data SISMIOP, because as long as this is not all payment data included in the application SISMIOP. 505 P a g e

8 In general, it can be concluded that the transfer of the collection of PBB-P2 from the central government to the municipality or county has been running effectively and efficiently. In terms of implementation of the PBB-P2 delegation, there are still obstacles that need to be dealt with quickly and appropriately so in accordance with the implementation of the specified targets References Government, Regional. (1999). Decentralization policy (fiscal policy) in Indonesia Regional Government Law No.22. Jakarta. Government, Regional. (1999). Decentralization policy (fiscal policy) in Indonesia Regional Government Law No.25. Jakarta. Tax, D. G. (2010). Procedures for the Preparation of transfer of land and building tax as a tax Rural and Urban Areas in 2011 to Director of General of Taxation Number: PER-61/PJ/2010 Tax, D. G. (2012). The Database Maintenance Property Tax in order Update Data Land and Building Tax Receivables Rural and Urban Sector in Director of General of Taxation Number: SE- 12/PJ/2012. Tax, D. G. (2012). Management Transfer of Land and Building Tax for Rural and Urban Sector. Jakarta. Tax, D. G. (2012). The Process of Transfer of Land and Building Tax for Rural and Urban Sector. Jakarta. Tax, D. G. (2012). Guidance Book of Transfer of Land and Building Tax for Rural and Urban Sector. Jakarta. 506 P a g e

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