Budi Sitepu


Indonesia has experienced a number of phases on its local taxation systems, the
latest one was indicated by promulgation of Law No. 28 Year 2009 concerning local
taxes and local charges. A significant changes has been made by the said law, such
as limitation of local taxes, local taxing empowerment, improvement of control system,
and optimalization of tax collection and the use of local tax revenues. Limitation of
local taxes is done by determining 16 type of local taxes (5 type provincial taxes and
11 type region/city taxes) and implementing a ‘closed-list’ systems. Local taxing
empowerment is done by extending the tax object of several local taxes, introducing
new taxes, increasing the maximum tarif of several local taxes, and full discreation of
tarif determination to local government. Control system was changed to a preventive
and corrective approach, by evaluating the draft of local regulations before they are
adapted as local regulation, besides provocating local regulation that is against the
higher laws and regulations. Meanwhile, optimalization of tax collection and the use
of local tax revenues is done by improving the share of provincial tax revenues to
regions/cities, introducing of earmarking on several local taxes, and improving the
arrangement of tax incentives. The local taxation reform was driven by the need for
better implementation of local otonomy and fiscal decentralization policies, by granting
more revenue sources to local government gradually. Devolution of a certain provincial
tax and several central taxes to regions/cities can be seen as a reformulation of
national tax system by redetermining the type of national taxes, provincial taxes, and
region/city taxes. Economic condition and tax potential varies among regions/cities in
Indonesia. A special stragtegy is needed to assist and facilitate a certain region/city
in implementing the new local tax system. On the other hand, evaluation and improvement
of local tax policies needs to be done continuously to develope an efficient and effective
local taxation system in Indonesia.


local taxation system; local taxing power; closed-list system; fiscal decentralization


Mardiasmo, 2009, Perpajakan, Edisi Revisi 2009, Andi, Yogyakarta.

Republik Indonesia, Undang-Undang Nomor 28 Tahun 2009 tentang pajak

daerah dan retribusi daerah.

______, Peraturan Pemerintah Nomor 69 Tahun 2010 tentang tatacara

pemberian dan pemanfaatan insentif pemungutan pajak daerah.

______, Peraturan Pemerintah Nomor 93 Tahun 2010 tentang Jenis pajak

daerah yang dibayar sendiri dan berdasarkan penetapan kepala


______, Peraturan Bersama Menteri Keuangan dan Menteri Dalam

Negeri Nomor 186/PMK.07/2010 dan 53 Tahun 2010 tentang

tahapan pengalihan Bea Perolehan Hak atas Tanah dan

Bangunan menjadi pajak daerah.

______, Peraturan Bersama Menteri Keuangan dan Menteri Dalam

Negeri Nomor 213/PMK.07/2010 dan 58 Tahun 2010 tentang

tahapan pengalihan PBB-Perdesaan dan Perkotaan menjadi pajak


______, Peraturan Menteri Keuangan Nomor 11/PMK.07/2010 tentang

tatacara pengenaan sanksi atas pelanggaran ketentuan di bidang

pajak daerah dan retribusi daerah.