Transfer of management of Lend
and Building Benefit Tax (BPHTB) and Land and Building Tax of Rural and Urban
Areas (PBB-P2) from the Central Government to Regional Governments was a form
of follow up of execution of regional autonomy and fiscal decentralization.
The policy pattern was specified in Law no. 28 year 2009 on Regional Tax and
Retribution. By this management transfer, activities of data compiling,
evaluation, administration, collection and billing and service of PBB-P2 were
exercised by the regional government.
Hartoyo, Director of Extension
and Appraisal, Director General of Tax Dept steed in Jakarta on Monday (11/2/2013)
that by this Transfer PBB-P2 and PBHTB would be fully included in the regency/city
government whereby they were expected to increase their original income (PAD).
Hartoyo showed as an example when PBB-P2 was Governed by the Central Government,
the local Government only had a share of 64.8 % while from BPHTB only had 64%. “After
this transfer, all income from the PBB-P2 sector would enter regional cash box”.
Hertoyc said.
Based on Law no 2812009
transfer of BPHTB management, transfer of management was exercised as per
January 1, 2011 and transfer of management of PBB-P2 to all regencies/cities
was January 1, 2014. He said that Surabaya wee the first city which took over
management of PBB-P2. Hence the Surabaya Municipality was a pilot project for
the execution of transfer management of the PBB-P2 sector. Hartoyo was
expecting that the Surabaya Municipality in manning the PBB-P2 sector could
serve as example and reference for other regencies and cities.
Meanwhile in regard to
regional readiness Hartoya mentioned of 369 regencies/cities which had not exercised
PBB collection, only 52.6% or 194 regions which had not prepared Regional
Regulations (Perda) PSB-P2. He disclosed that the 194 provinces were ready to
collect PBB-P2 taxes for themselves in 2014. So far, only 175 provinces had not
prepared PBB-P2 Regulations. He believed that late actions to implement PBB-P2
in the regions was due to dynamism in Parliament.
Hertoyo stated that up to
early this year the number of provinces having already collected PBB-P2 came to
123 regions with total potential regional income of Rp 6.5 trillion. The total
potential of income to 369 regions which had not collected PBB-P2 was Rp 1.5
trillion. The 369 regions included region which had prepared Regional
Regulations but had not made any collection (194 regions) and Regions not
preparing Perda numbered 175 provinces.
According to Hartoyo,
transfer of PBB-P2 management to the regions was the Government’s effort to
implement fiscal decentralization while increasing regional income. Her rated
that regions which were not ready to take over management of PBB-P2 and BPHTP
by end of 2013 had the potential of losing one of the PAD taxes because by that
time the Central Government no longer make collection of the two taxes.
Therefore toward full implementation of PBB-P2 and BPHTP management take over,
provincial governments were demanded to prepare themselves to undertake the
task.
Hartoyo said that the
Directorate General of Tax sets target for 2014 that all regencies/cities could
directly collect PBB-P2. The Directorate General of Tax only assisted
transformation process for the first year. He explained that the authority
delegated to local Governments included data compilation of tax subject and
object, stipulation of size of tax due until invoicing and control of payments.
Haryoto added on that the Regional Government must inform the Ministry of
Finance and Ministry of Internal Affairs not later than June 30, 2013 if tax
was collected before January 2014.
Business News - February 15,2013
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