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

The Effect of Palembang City Government Readiness in

Accepting The Transfer of PBB-P2 and BPHTB as A
Local Tax on The Taxpayers 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, taxpayers
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]

145

Proceedings of ICE-ISM 2014

Palembang, October 17 18, 2014

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 regions
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

146

Proceedings of ICE-ISM 2014

Palembang, October 17 18, 2014

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 taxpayers perception.
H2 : Palembang City Government readiness has
simultaneously significant influence on taxpayers perception.
III. RESEARCH METHODOLOGY

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

X1
X2
X3
X4
X5
X6
Y

10.69
11.41
10.89
11.60
11.44
11.85
63.90

5.368
4.547
5.210
5.657
5.178
5.402
133.000

Standard
Deviation
2.317
2.132
2.283
2.378
2.276
2.324
11.533

Multiple Correlation Analysis

TABLE 2

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 Slovins 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

MULTIPLE CORRELATION ANALYSIS RESULTS

Variables
X1
X2
X3
X4
X5
X6

rxy
0.580
0.531
0.503
0.523
0.521
0.452

Prob.
0.000
0.000
0.000
0.000
0.000
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 = 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
= Taxpayers Perception
X1
= Regulation
X2
= Cooperation
X3
= Infrastructures
X4
= Human Resources and Organization
X5
= Socialization
X6
= Funding
e
= Error term

147

Proceedings of ICE-ISM 2014

Palembang, October 17 18, 2014

Human Resources and Organization, Socialization and

Funding variables dont have significant effect on the
Taxpayers Perception.

Hypothesis Testing
TABLE 3
SIMULTANEOUS HYPOTHESIS TESTING RESULTS

F Statistic
12.865

Prob.
0.000

Based on Table 3 above showed that the F statistic value

(12.865) is greater than F critical value (2.198) at = 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 Taxpayers Perception (Y) variable.

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

Putra Indonesia, Jakarta.

[5]

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

Inferensif). Bumi Aksara, Jakarta.

[6]

Masfita, Vitriana, et. al. 2012. Perencanaan Pemerintah Kabupaten

Kudus dalam Mempersiapkan Pengalihan PBB Sektor Perdesaan dan
Perkotaan Sebagai Pajak Daearah. Wacana, Vol. 15 No. 3, pp. 29-31,
Universitas Brawijaya, Malang.

[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,

Jakarta.

TABLE 4
PARTIAL HYPOTHESIS TESTING RESULTS

Variables
X1
X2
X3
X4
X5
X6

t Statistic
2.444
1.688
0.540
1.501
1.788
-0.388

Prob.
0.016
0.095
0.591
0.137
0.077
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 = 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 taxpayers
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.

[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.

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 Taxpayers Perception.
2. Partially, the Regulation variable has significant effect on
Taxpayer's Perception. While Cooperation, Infrastructures,

148

STIE Multi Data Palembang

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

ISBN: 978-602-71513-0-7