ANALISIS PERUBAHAN KEBIJAKAN PENGENAAN PAJAK PADA RUMAH KOS SEBELUM DAN SETELAH UNDANG UNDANG HUBUNGAN KEUANGAN ANTARA PEMERINTAH PUSAT DAN PEMERINTAH DAERAH DI KOTA TANGERANG SELATAN

Rosyadi, Muhammad Rizal (2025) ANALISIS PERUBAHAN KEBIJAKAN PENGENAAN PAJAK PADA RUMAH KOS SEBELUM DAN SETELAH UNDANG UNDANG HUBUNGAN KEUANGAN ANTARA PEMERINTAH PUSAT DAN PEMERINTAH DAERAH DI KOTA TANGERANG SELATAN. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

ABSTRAK Penelitian ini menganalisis perubahan kebijakan pengenaan pajak pada rumah kos di Kota Tangerang Selatan sebelum dan setelah berlakunya Undang Undang Hubungan Keuangan Pemerintah Pusat dan Daerah (UU HKPD). Dengan menggunakan kerangka analisis three lenses Allison (1971), penelitian ini bertujuan menganalisis alasan rasional, proses organisasi, dan birokrasi politik yang terjadi dalam perubahan kebijakan. Metode kualitatif deskriptif diterapkan melalui pendekatan studi kasus, wawancara dengan enam informan kunci (pejabat fiskal pusat/daerah, akademisi, dan konsultan pajak), serta analisis dokumen kebijakan. Hasil penelitian menunjukkan terdapat empat tujuan rasional perubahan kebijakan: 1) penguatan kemandirian fiskal daerah; 2) penerapan prinsip keadilan perpajakan; 3) perluasan basis objek pajak; dan 4) penciptaan ruang fleksibilitas peraturan daerah. Analisis proses organisasi mengungkapkan bahwa tantangan dan keterbatasan implementasi kebijakan, antara lain: 1) tantangan pemahaman pemangku kepentingan; 2) tantangan regulasi; 3) keterbatasan sumber daya manusia; 4) tantangan penghindaran pajak; dan 5) keterbatasan teknologi dan data. Dari perspektif birokrasi politik, proses negoisasi perubahan kebijakan berjalan lancar tanpa hambatan dengan DJPK sebagai aktor utamanya. Penelitian ini merekomendasikan DJPK untuk menyusun peraturan penjelas yang lebih formal dengan menyebutkan rumah kos secara jelas dan eksplisit. Selain itu, penelitian ini juga merekomendasikan pemerintah daerah untuk melakukan analisis biaya manfaat serta bersikap lebih proaktif dalam melakukan diskusi dengan asosiasi dan masyarakat terkait pengenaan pajak pada rumah kos. Kata Kunci: kebijakan pajak, rumah kos, UU HKPD, rasionalitas aktor, proses organisasi, birokrasi politik. xiv ABSTRACT This study analyzes the policy changes regarding taxation on rental houses (rumah kos) in South Tangerang City before and after the enactment of the Law on Central and Regional Government Financial Relations (UU HKPD). Using Allison’s (1971) three-lens framework, this research aims to examine the rational reasons, organizational processes, and political bureaucracy involved in these policy changes. A descriptive qualitative method was applied through a case study approach, interviews with six key informants (central and regional fiscal officials, academics, and tax consultants), and policy document analysis. The findings indicate four rational objectives behind the policy changes: (1) strengthening regional fiscal independence; (2) implementing the principle of tax fairness; (3) expanding the taxable object base; and (4) creating regulatory flexibility for local governments. The organizational process analysis reveals several challenges and limitations in policy implementation, including (1) stakeholders’ understanding challenges, (2) regulatory challenges, (3) human resource constraints, (4) tax avoidance issues, and (5) technological and data limitations. From the political bureaucracy perspective, the policy change negotiation process proceeded smoothly without obstacles, with the Directorate General of Fiscal Balance (DJPK) as the key actor. This study recommends that DJPK formulate a more formal explanatory regulation explicitly mentioning rental houses. Additionally, it suggests that local governments conduct a cost-benefit analysis and take a more proactive role in discussions with associations and the public regarding taxation on rental houses. Keywords: tax policy, rental houses, UU HKPD, actor rationality, organizational process, political bureaucracy.

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