Hubungan Persepsi Wajib Pajak atas Faktor Struktur Pajak di DKI Jakarta 2014

Dalam Program Kebijakan Pubik kali ini memaparkan mengenai analisa dan penelitian tentang hubungan antara persepsi wajib pajak atas faktor struktur pajak terhadap kepatuhan wajib pajak bumi dan bangunan perdesaan dan perkotaan di Provinsi DKI Jakarta tahun 2014.

Anggraeni Srihartati, mahasiswa Magister Perencanaan dan Kebijakan Publik (MPKP) – Universitas Indonesia menyampaikan beberapa point dari hasil penelitiannya yaitu

  • Persepsi wajib pajak atas faktor struktur pajak berupa persepsi wajib pajak terhadap kompleksitas sistem pajak mempengaruhi kepatuhan wajib pajak secara signifikan negatif, sementara persepsi wajib pajak terhadap keadilan sistem pajak PBB-P2 dan persepsi wajib pajak terhadap penerapan sanksi pajak mempengaruhi kepatuhan wajib pajak secara signifikan positif.
  • Persepsi wajib pajak atas faktor struktur pajak khususnya untuk penerapan tarif PBB-P2 progresif dan penerapan aturan kenaikan basis pajak NJOP tahun 2014 mempengaruhi kepatuhan wajib pajak PBB-P2 tahun 2014 secara signifikan positif, yang menunjukkan wajib pajak menerima penerapan aturan tarif pajak progresif PBB-P2 dan aturan kenaikan basis pajak NJOP tahun 2014.
  • Faktor lainnya yang memiliki pengaruh adalah faktor sosio-demografis berupa persepsi wajib pajak atas kepatuhan kelompoknya dan faktor sosio-ekonomi berupa tingkat pendapatan, yang keduanya mempengaruhi kepatuhan wajib pajak secara signifikan positif.

Dari hasil penelitiannya maka didapatkan rekomendasi untuk optimalisasi penerimaan pajak daerah, khususnya untuk PBB-P2 di Provinsi DKI Jakarta, sebagai berikut :

  1. Unit Penyuluhan dan Hubungan Masyarakat Dinas Pelayanan Pajak Provinsi DKI Jakarta dapat melakukan sosialisasi yang menfokuskan kepada kelompok masyarakat di tingkat rukun tetangga.
  2. Untuk mengurangi persepsi wajib pajak terhadap sistem administrasi PBB-P2 yang kompleks, Dinas Pelayanan Pajak Provinsi DKI Jakarta dapat meniru pola pelayanan Direktorat Jenderal Pajak ketika melakukan pemungutan PBB-P2, yaitu dengan menyediakan account representative (AR) sebagai unsur pelayan terdekat dengan masyarakat dan penyediaan perangkat lunak (software).
  3. Penerapkan pemerintahan yang baik dan bersih (good and clean governance) dengan cara memberlakukan kode etik kepada pegawai Dinas Pelayanan Pajak Provinsi DKI Jakarta sehingga pegawai memiliki kewajiban untuk bekerja profesional, transparan, dan accountable.
  4. Untuk meningkatkan persepsi positif wajib pajak terhadap penerapan sanksi pajak, Dinas Pelayanan Pajak harus menggiatkan pemberian teguran lisan maupun teguran tertulis.

  5. Menerapkan tarif pajak progresif dengan tarif tertinggi 0,3% yang merupakan tarif maksimal yang diatur dalam Undang-Undang Nomor 28 Tahun 2009 dan sosialisasi dari penerapannya.
  6. Melakukan evaluasi dari penerapan NJOP PBB-P2 setiap tahunnya sehingga NJOP PBB-P2 di DKI Jakarta dapat disesuaikan dengan harga pasar.

Editor : Riris Juanita


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