ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI REALISASI PENERIMAAN PAJAK BUMI DAN BANGUNAN PADA KECAMATAN JEBRES KOTA SURAKARTA

Abstract

ABSTRAK

Tujuan penelitian ini adalah untuk mengetahui: (A) faktor-faktor yang mempengaruhi realisasi penerimaan Pajak Bumi dan Bangunan (PBB) di Kecamatan Jebres Kota Surakarta; dan (B) untuk mengetahui hubungan faktor-faktor tersebut dengan realisasi penerimaan Pajak Bumi dan Bangunan (PBB) pada Kecamatan Jebres Kota Surakarta.

Sesuai dengan tujuan penelitian maka penelitian ini menggunakan metode deskriptif kualitatif. Sampel diambil dengan teknik Purposive Sampling dan Snow Ball Sampling, sampel ditekankan pada kualitas pemahaman sampel terhadap masalah yang diteliti bukan banyaknya sampel. Sampel penelitian diambil berdasarkan pertimbangan informan dapat memberikan data secara maksimal dan informan dapat berkembang sesuai dengan kedalaman masalah yang berguna dalam penarikan kesimpulan. Teknik pengumpulan data yang digunakan adalah wawancara dan dokumentasi. Teknik analisis data menggunakan analisis model analisis interaktif.

Hasil penelitian menunjukkan bahwa: (A) faktor-faktor yang mempengaruhi realisasi penerimaan Pajak Bumi dan Bangunan (PBB) pada Kecamatan Jebres Kota Surakarta, yaitu: (1) SPPT tidak tersampai kepada Wajib Pajak dikarenakan Wajib Pajak tidak berdomisili pada Objek Pajak, pemilik baru tidak mau menerima SPPT atas nama pemilik lama, tanah warisan yang sudah dibagi dan ganti nama dalam sertifikat tetapi nama dalam PBB belum diganti, tanah warisan yang belum dibagi dan ditempati secara bersama-sama, Wajib Pajak mengontrak atau hanya sementara menempati Objek Pajak, Wajib Pajak tidak dikenal, tanah relokasi, SPPT nama Wajib Pajak No Name (NN), tanah kuburan terbit SPPT, dobel SPPT, kesalahan nama Wajib Pajak pada SPPT, alamat objek pajak tidak sesuai dengan kondisi sebenarnya. (2) Wajib Pajak lupa membayar PBB karena faktor kesibukan, (3) isu pajak, (4) tingkat pengetahuan, (5) kesadaran rendah dalam membayar PBB, (6) topografi wilayah, (7) data belum dientry, (8) tingkat pendapatan Wajib Pajak. (B) Hubungan antara faktor-faktor tersebut dengan realisasi penerimaan Pajak Bumi dan Bangunan pada Kecamatan Jebres Kota Surakarta memiliki persentase yang berbeda-beda antara satu faktor dengan faktor lainnya. (1) Faktor tidak tersampainya SPPT selalu dialami oleh semua kelurahan yang ada di Kecamatan Jebres dan DPPKA. Hanya saja jumlah SPPT yang kembali setiap wilayah berbeda-beda, jelas faktor tidak tersampainya SPPT mempengaruhi realisasi karena dengan tidak tersampainya SPPT pajak tersebut menjadi tunggakan pada tahun yang bersangkutan. (2) Faktor Wajib Pajak lupa, tingkat pengetahuan, kesadaran Wajib Pajak rendah serta isu pajak dapat dijadikan satu pola karena untuk sampai pada suatu tindakan membayar pajak, Wajib Pajak harus mengetahui mengenai PBB, dari pengetahuan tersebut menimbulkan kesadaran, kesadaran dapat menjadi suatu tindakan apabila adanya kemauan, kemampuan, keyakinan serta emosi, apabila keempat hal tersebut tidak mendukung tidak akan timbul suatu tindakan nyata. (3) Topografi wilayah berpengaruh karena ketersediaan fasilitas akan menjadi pertimbangan Wajib Pajak untuk melakukan tindakan nyata. (4) Data belum dientry sangat berpengaruh karena ketika Wajib Pajak sudah membayar pajak terutang tetapi data belum dientry, tidak akan ada perubahan status pajak terutang menjadi lunas. (5) Tingkat pendapatan tidak akan berpengaruh ketika Wajib Pajak memiliki kemampuan membeli Objek Pajak sendiri bukan atas warisan dari orang tua. Berdasarkan hasil penelitian dapat disimpulkan bahwa setiap faktor yang disebutkan diatas memiliki pengaruh terhadap realisasi penerimaan PBB pada Kecamatan Jebres Kota Surakarta tetapi setiap wilayah kelurahan memiliki faktor dominan yang berbeda-beda.

Kata Kunci: pajak, Pajak Bumi dan Bangunan, realisasi penerimaan PBB, kesadaran Wajib Pajak, partisipasi Wajib Pajak, perilaku Wajib Pajak.

ABSTRACT

            The objectives of this research are to investigate: (A) the factors which influence the realization of revenue on the land and building taxes in Jebres sub-district of Surakarta city; and (B) the correlation between the aforementioned factors and the realization of revenue on the land and building taxes in Jebres sub-district of Surakarta city.

            This research used the descriptive qualitative research method. The samples of the research were taken by using the purposive sampling technique and the snow ball sampling technique. The samples were based on the consideration that the informants could give the data maximally, and they could develop in accordance with the depth of the problems of the research, which was useful for conclusion drawing. The data of the research were gathered through in-depth interview and documentation. They were then analyzed by using the interactive model of analysis.

            The results of the research are as follows: A) The factors which influence the realization of revenue on land and building taxes in Jebres sub-district of Surakarta city are the following: 1) The Notification of Tax Due (L&B Tax) does not reach the taxpayers because they are not domiciled in the tax objects; the current owners do not want to receive the Notification of Tax Due which is still on behalf the former owners; the inherited lands have been shared to the heirs and the names of the owners have been changed in the land certificates but not in the land and building tax documents; the inherited lands have not been shared but occupied together by the heirs; the taxpayers only hire the lands or temporarily occupy the tax objects; the taxpayers are not known; the lands are relocation ones; the Notification of Tax Due contains the names of the taxpayers of No Name (NN), cemeteries have the Notification of Tax Due; the Notification of Tax Due are double; the names of the taxpayers in the Notification of Tax Due are incorrectly written; and the addresses of the tax objects are not in compliance with the real conditions. 2) The taxpayers forget to pay the land and building taxes because they are very busy. 3) There exist tax issues. 4) The knowledge level of taxpayers is low. 5) The taxpayers have a low awareness to pay their land and building taxes. 6) The regional topography does not support the tax settlement. 7) The land and building tax transaction-related data have not been entered into the database. 8) The income level of the taxpayers is low. B) The correlation between the aforementioned factors and the realization of revenue on the land and building tax in Jebres sub-district of Surakarta city has a different percentage one to another as follows: 1) The factor that the Notification of Tax Due does not reach the taxpayers is always experienced by all of the wards in Jebres sub-district and the Office for Management of Regional Revenue, Finance and Assets. Yet, the number of the Notification of Tax Due returned is different from one region to another region. Thus, the Notification of Tax Due which does not reach the taxpayers influences the realization of revenue on the land and building taxes, and this will make delinquent taxes in the related taxation year. 2) The factors that the taxpayers forget to settle their tax and have low knowledge and awareness on the taxes, and there exist tax issues can become one pattern because in order to come to an action to pay the taxes, the taxpayers must know the land and building taxes very well. Such knowledge will lead to awareness, and the awareness can become an action when there is a will, faith, and emotion. However, when the four aspects do not support, there are not any real actions. 3) Regional topography is influential because the availability of facilities will become a consideration for the taxpayers to do real actions. 4) The factor of the land and building tax transaction-related data which have not been entered into the database is very influential because when the taxpayers have paid their land and building taxes, but the data have not been entered into the database, the status of their tax payment does not change. 5) The level of income will not be influential if the taxpayers have the ability to buy the tax objects on their own, not inheriting the tax objects from their parents.

            Based on the results of the research, a conclusion is drawn that every factor mentioned above influences the realization of revenue on the land and building tax in Jebres sub-district of Surakarta city, but every region of the wards has different dominant factors.

Keywords:       Taxes, land and building taxes, the realization of revenue on land and building taxes, awareness of taxpayers, participation of taxpayers, and behavior of taxpayers.