The Effect of Palembang City Government Readiness in Accepting The Transfer of PBB-P2 and BPHTB as A Local Tax on The Taxpayer’s Perception Authors: Siti Khairani Trisnadi Wijaya Published at: 2014 International Conference on Economic and Information System Management Proceedings ISBN : 978-602-71513-0-7 Proceedings URL : http://eprints.mdp.ac.id/1180/

2. 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

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ISBN : 978-602-71513-0-7
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4. 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
145
Local Tax on The Taxpayer’s 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, taxpayer’s
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]

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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 region’s
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

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147
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 taxpayer’s perception.
H2 : Palembang City Government readiness has
simultaneously significant influence on taxpayer’s perception.
III. RESEARCH METHODOLOGY
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 Slovin’s 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
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
Standard
Deviation
X1 10.69 5.368 2.317
X2 11.41 4.547 2.132
X3 10.89 5.210 2.283
X4 11.60 5.657 2.378
X5 11.44 5.178 2.276
X6 11.85 5.402 2.324
Y 63.90 133.000 11.533
Multiple Correlation Analysis
TABLE 2
MULTIPLE CORRELATION ANALYSIS RESULTS
Variables rxy Prob.
X1 0.580 0.000
X2 0.531 0.000
X3 0.503 0.000
X4 0.523 0.000
X5 0.521 0.000
X6 0.452 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 α = 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 = Taxpayer’s Perception
X1 = Regulation
X2 = Cooperation
X3 = Infrastructures
X4 = Human Resources and Organization
X5 = Socialization
X6 = Funding
e = Error term

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Hypothesis Testing
TABLE 3
SIMULTANEOUS HYPOTHESIS TESTING RESULTS
F Statistic Prob.
12.865 0.000
Based on Table 3 above showed that the F statistic value
(12.865) is greater than F critical value (2.198) at α = 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 Taxpayer’s Perception (Y) variable.
TABLE 4
PARTIAL HYPOTHESIS TESTING RESULTS
Variables t Statistic Prob.
X1 2.444 0.016
X2 1.688 0.095
X3 0.540 0.591
X4 1.501 0.137
X5 1.788 0.077
X6 -0.388 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 α = 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 taxpayer’s
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.
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 Taxpayer’s Perception.
2. Partially, the Regulation variable has significant effect on
Taxpayer's Perception. While Cooperation, Infrastructures,
Human Resources and Organization, Socialization and
Funding variables don’t have significant effect on the
Taxpayer’s Perception.
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[1] Ananda, Candra Fajri, et. al. 2012. Analisis Dampak Pengalihan
Pemungutan BPHTB ke Daerah Terhadap Kondisi Fiskal Daerah. Tim
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[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
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Available: http://www.pajak.go.id.
[4] Hermawan, Budi. 2005. Metodologi Penelitian Bisnis. FE Universitas
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[5] Iqbal, Hasan M. 2008. Pokok-Pokok Materi Statistik 2 (Statistik
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[6] Masfita, Vitriana, et. al. 2012. “Perencanaan Pemerintah Kabupaten
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[7] Padang, Abigail Tandi. 2012. Kesiapan Pemerintah Daerah Kabupaten
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Serta BPHTB: Tinjauan Prespektif New Institutional Economics (NIE).
[Skripsi]. Universitas Gadjah Mada, Yogyakarta.
[8] Ramadhan, Jogi Fahrisal. 2013. “Pengaruh Pelimpahan Pemungutan
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[10] Sugiyono. 2006. Metode Penelitian Bisnis. Alfabeta, Bandung.
[11] Undang-Undang No. 28 Tahun 2009 tentang Pajak Daerah dan Retribusi
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[12] Waluyo. 2011. Perpajakan Indonesia. Salemba Empat, Jakarta.

8. STIE Multi Data Palembang
Jl. Rajawali No. 14
Palembang, Indonesia
http://www.stie-mdp.ac.id
ISBN: 978-602-71513-0-7