Analisis komparatif penerimaan pajak dan retribusi daerah sebelum dan sesudah pemberlakuan Undang-Undang Nomor 1 Tahun 2022 tentang Hubungan Keuangan Pemerintah Pusat dan Pemerintah Daerah di Badan Pendapatan Daerah Kota Manado
DOI:
https://doi.org/10.58784/rapi.364Keywords:
local tax, local retribution, UU HKPD, regional revenueAbstract
This study analyzes the impact of Law No. 1 of 2022 concerning the Financial Relationship between the Central and Regional Governments (UU HKPD) on local tax and retribution revenues in Manado City. Using a descriptive qualitative method, data were collected through interviews with the Regional Revenue Agency (Bapenda) and secondary data from revenue realization reports for 2023–2024. The results show that local tax revenues increased from IDR 369.47 billion in 2023 to IDR 403.74 billion in 2024, mainly due to tariff adjustments and the consolidation of several tax types into the Specific Goods and Services Tax (PBJT). However, the impact of the motor vehicle tax surcharge and transfer fee will only be seen in 2025. Meanwhile, local retribution revenues remained relatively stable, at IDR 4.74 billion in 2023 and IDR 4.57 billion in 2024, as Bapenda only manages waste retribution. These findings indicate that the UU HKPD significantly reshaped local tax structures but had limited effects on retribution revenues. The study highlights the need to optimize collection policies and expand the revenue base to strengthen Manado City’s fiscal independence.
Downloads
References
Desyadi, Jeddawi, M., Ilham, M., & Ruhana, F. (2023). Optimalisasi Pendapatan Asli Daerah (PAD) upaya peningkatan kinerja penyelenggaraan pemerintah Kabupaten Lampung Utara. Ekonomis: Journal of Economics and Business, 7(1), 277-286. http://ekonomis.unbari.ac.id/index.php/ojsekonomis/article/view/1059
Hartono, N. D., Nugroho, G. W., & Tanjung, H. . (2025). Pengaruh kenaikan Nilai Jual Objek Pajak (NJOP) dan Undang-Undang Hubungan Keuangan antara Pemerintah Pusat dan Daerah (UU HKPD) terhadap realisasi penerimaan pajak bumi dan bangunan. Jurnal Revenue: Jurnal Ilmiah Akuntansi, 5(2), 1324-1333. https://revenue.lppmbinabangsa.id/index.php/home/article/view/602
Hery, A. (2021). Pengantar ilmu hukum pajak. Yrama Widya.
Hutabarat, E. C. (2024). Pengantar akuntansi & perpajakan. Anak Hebat Indonesia.
Kaniawati, D., & Setyanto, E. (2024). Analisis implementasi pemberlakuan Undang-Undang Nomor 1 Tahun 2022 tentang Hubungan Keuangan Antara Pemerintah Pusat Dan Pemerintah Daerah pada pajak bumi dan bangunan di Badan Pengelola Pendapatan Daerah Kota Cimahi. Akuntansi dan Ekonomi Pajak: Perspektif Global, 1(3), 145–159.
https://doi.org/10.61132/aeppg.v1i3.315
Lestari, A. P. L. A. P., Wadi, I., & Manan, A. (2024). Implementasi UU HKPD No. 1 Tahun 2022 tentang Pajak Restoran dan kontribusinya terhadap Pendapatan Asli Daerah (PAD) pada BAPENDA Lombok Tengah. Jurnal Aplikasi Perpajakan, 5(1), 33-42. https://doi.org/10.29303/jap.v5i1.67
Mardiasmo. (2024). Perpajakan. Edisi terbaru. CV Andi Offset.
Nusa, Y., & Panggalo. (2022). Kontribusi pajak daerah dan retribusi daerah terhadap pendapatan asli daerah di Provinsi Papua periode 2014-2021. Journal of Financial and Tax, 2(2), 145-158. https://ejournal.stiejb.ac.id/index.php/fintax/article/view/218
Pangerapan, S, Lambey, R & Rondonuwu, S. N. (2023). Buku ajar perpajakan. Deepublish.
Saputra, F., Sudarma, A., & Ismetullah, I. (2025). Pengaruh kenaikan nilai jual objek pajak dan kepatuhan wajib pajak terhadap penerimaan pajak bumi dan bangunan (Studi kasus UPTD PPD dan BPKPD Kota Sukabumi). Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 10(4), 2765-2783. https://journal.um-surabaya.ac.id/Mas/article/view/27300
Sari, B. H., Humairoh, A. P., & Dreifalia, A. C. (2024). Regional tax and levy regulations after Law Number 1 of 2022 concerning financial relations between the central government and regional governments. Decision: Jurnal Administrasi Publik, 6(2), 34-42. https://doi.org/10.23969/decision.v6i2.17352
Suyanto., & Saputra, M. A. (2021). Laporan keuangan dan perpajakan perusahaan. PT RajaGrafindo Persada
Sugiyono, (2022), Metode penelitian kualitatif, kualitatif dan R&D. Alfabeta.
Tulungen, Y. S., Warongan, J. D., & Mintalangi, S. S. (2024). Evaluasi realisasi pencapaian target pajak daerah untuk penerimaan pajak daerah tahun 2020- 2023 pada Badan Pendapatan Daerah Kota Manado. Riset Akuntansi dan Portofolio Investasi, 2(2), 258-272. https://jurnal.ywnr.org/index.php/rapi/article/view/185/163
Yuvanda, S., Rachmad, M., & Jakfar, M. (2024). Dampak berlakunya kebijakan UU Nomor 1 Tahun 2022 tentang HKPD terhadap penerimaan pajak dan retribusi daerah dan upaya peningkatannya di kabupaten Bungo. Jurnal Manajemen Terapan dan Keuangan, 13(4), 1347-1354. https://online-journal.unja.ac.id/mankeu/article/view/38446
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Linda Ignatia Tamyn, Jessy D. L. Warongan, Claudia W. M. Korompis
This work is licensed under a Creative Commons Attribution 4.0 International License.
Under this license then authors free to:
- Share - copy and redistribute the material in any medium or format.
- Adapt - remix, transform, and build upon the material for any purpose, even commercially.
The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution - You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions - You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
- You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.
- No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.
