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Abstrak :
ABSTRAK
Indonesia has been practicing both symmetric and asymmetric decentralization for decades. This study believes that asymmetric decentralization should not only for those five provinces (Jakarta, Yogyakarta, Aceh, Papua and West Papua). If political considerations and the effectiveness and efficiency of government, asymmetric decentralization becomes a necessary choice for many other regions in Indonesia. This includes autonomous regions characterized by islands (archipelagic regions). Hence, this paper will discuss a number of reasons why archipelagic regions also need asymmetrical arrangements. How to make such arrangements functional? What potential challenges might be encountered? This study employs qualitative approach with theory-driven type. Operationally, this study is sustained by a series of Focus Group Discussion (FGD) and documentary method. Aiming at strengthening the capacity of the government for more effective governance and development process, the uniqueness and various specific problems faced by archipelagic regions become the main reasons for applying asymmetric decentralization. Proposing a separate policy provides an effective strategy for certainty and functional de jure and de facto asymmetry arrangements. Handling various existing problems which could weaken the capacity to carry out asymmetric decentralization policy would be the most appropriate strategy to make the policy facilitates its potential benefits.

Abstrak :
Penelitian ini bertujuan untuk melakukan analisis implementasi kebijakan pajak atas pelimpahan kewenangan PBB kepada Kabupaten Lombok Barat serta untuk mencari alternatif upaya yang tepat untuk diterapkan dalam pencapaian optimalisasi penerimaan PBB. Penelitian ini menggunakan pendekatan kualitatif untuk memperoleh pemahaman mengenai permasalahan yang diangkat dari hasil penelitian ini menunjukkan bahwa masih terjadinya beberapa kendala dalam hal pemungutan Pajak Bumi Bangunan Perdesaan dan Perkotaan. Beberapa alternatif kebijakan yang direkomendasikan antara lain: memperbaiki administrasi perpajakan, memperluas basis penerimaan, memperkuat proses pemunugtan, meningkatkan pengawasan dan pemberian sanksi sosial, menetapkan besaran minimum yang harus dibayar oleh Wajib Pajak, meningkatkan kapasitas penerimaan yang lebih baik, sosialisasi terhadap masyarakat, meminimalkan kekeliruan dalam dokumen penetapan, membangun unit pelayanan yang berbasis on-line, peningkatan sarana, prasarana dan kualitas Sumber Daya Manusia.

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The purposes of this research is to analyze the implementation of tax policy for property tax devolution and to find an alternative policy that relevant to be applied in order to achieve optimalization of property tax revenue. This research is using qualitative approach to gain a comprehensive understanding of this topic. The result of this research shows that the property tax devolution policy which applied at Lombok Barat district at the moment can not fulfilled the needs of governance. Some of alternatives policy that recommended are: recover of tax administration, add some of revenue basis, make a minimum payment of taxpayers, revenue capacity building, minimize an error on documentation, improving on -line basis service, capacity building.

Abstrak :
Penelitian ini dilakukan untuk mendeskripsikan dinamika politik yang terjadi saat kebijakan Devolusi Pajak Bumi dan Bangunan di Indonesia diimplementasikan di DKI Jakarta. Kebijakan Devolusi PBB-P2 ditujukan untuk meningkatkan kemampuan finansial pemerintah daerah dan juga untuk meningkatkan proses demokrasi di tingkat daerah. Selain ditujukan untuk meningkatkan pendapatan pemerintah daerah, pelaksanaan Devolusi PBB-P2 juga diharapkan dapat meningkatkan intensitas komunikasi politik antara rakyat dengan pemerintah daerahnya. Penelitian ini dilakukan menggunakan metode kualitatif dengan pendekatan deskriptif. Hasil dari penelitian ini menunjukkan bahwa Devolusi PBB-P2 merupakan langkah tepat dalam kerangka desentralisasi fiskal untuk mendukung otonomi daerah, karena terbukti memberikan tambahan pendapatan bagi APBD Pemerintah DKI Jakarta dari sektor penerimaan pajak. Melalui Peraturan Daerah Gubernur DKI Jakarta diberikan wewenang untuk melakukan penyesuaian NJOP setiap tahunnya melalui Peraturan Gubernur. Dalam perjalanannya, masyarakat DKI Jakarta mengeluhkan penyesuaian NJOP yang dilakukan oleh Gubernur karena berdampak pada tingginya jumlah kenaikan PBB-P2 yang harus dibayarkan masyarakat. Hal ini kemudian berdampak pada munculnya gejolak politik di masyarakat yang memunculkan isu penggusuran masyarakat kelas menengah ke bawah ke luar Jakarta sehingga Jakarta hanya akan dihuni oleh masyarakat kelas menengah ke atas yang mayoritas berasal dari etnis tertentu. Gejolak politik ini kemudian membuat Gubernur DKI Jakarta mengeluarkan Peraturan yang memberikan pembebasan pembayaran PBB-P2 bagi masyarakat dengan NJOP di bawah Rp 1 Miliar. Kebijakan ini dinilai sangat meringankan masyarakat kelas menengah ke bawah, namun di sisi lain kebijakan ini dianggap sebagai langkah Gubernur untuk mencari dukungan politik dalam menyambut Pilgub tahun 2017 mendatang. Pandangan ini didasari akan fakta bahwa Pergub hanya bersifat sementara dan dapat berubah setiap tahunnya. Implikasi teori menunjukkan bahwa belum adanya pemahaman akan pajak sebagai instrumen politik yang berdimensi sosio-politik dan sosio ekonomi seperti yang disebutkan oleh Edi Slamet Irianto. ......This study discusses the political dynamics that occur when the policy of Devolution of Land and Building Tax (PBB-P2) in Indonesia is implemented in Jakarta. PBB-P2 Devolution policies aimed to improve the financial capability of local governments and also to improve the democratic process at the local. In addition aimed to increase the income of local government, the implementation of the devolution of land and property tax is also expected to increase the intensity of political communication between the people and local authorities. This thesis used qualitative method with descriptive approach. The results of this thesis indicate that the devolution of land and building tax is a right chioce to support regional autonomy in the fiscal decentralization framework. It is shown that the devolution of land and property tax provide additional revenue for the budget of the local government from tax revenue. Trough Local Regulations, Jakarta Governor is authorized to make adjustments of Appraisal of Taxable Value annually through Governor Regulation. In practice, the people of Jakarta complained the adjusment Appraisal of Taxable Value that set by the governor because it resulted in higher taxes to be paid. This condition then led to political turmoil in the society. Some people said that Governor wants to evict lower middle class society to move outside Jakarta so Jakarta would only occupied by upper middle class society which is mostly dominated by a particular ethnic. This political turmoil led the Governor to issue the regulation which gives Land and Building tax exemption for people who have Land and Building whose value below one million rupiah. This policy is considered to be very alleviate to lower-middle class, but on the other side of this policy is considered as a strategy from Governor to seeking political support in welcoming the governor's election in the year 2017. This view is based on the fact that Guvernor Regulation is only temporary and are subject to change annually. Implications of the theory suggests that there is still little understanding of the taxes as a political instrument, which has dimension of socio-political and socio-economic as mentioned by Edi Slamet Irianto.