KRISIS PANDEMI COVID-19: DAMPAKNYA PADA PENDAPATAN DAERAH DARI SEKTOR PERPAJAKAN DAN RETRIBUSI

Authors

  • Syamsul Syamsul STIE Panca Bhakti Palu
  • Nurlailah Nurlailah STIE Panca Bhakti Palu
  • Nurhadi Nurhadi STIE Panca Bhakti Palu

DOI:

https://doi.org/10.32497/keunis.v10i2.3293

Keywords:

COVID-19, Lockdown, Regional Taxes, Regional Retribution, Regional Financial Capacity

Abstract

This study aims to analyze the impact of the COVID-19 pandemic on regional income from the tax and retribution sector. This research was conducted on 34 provincial governments in Indonesia. The type of quantitative data is the realization of regional taxes and retribution for the 2019 and 2020 fiscal years. Furthermore, the data are analyzed using descriptive and quantitative techniques. The results of the descriptive analysis show that during the COVID-19 pandemic there was a decrease in regional income from regional taxes and retribution, which almost occurred in all provinces in Indonesia. Similarly, the results of the analysis of the different test, paired samples t test also inform the occurrence of differences in income obtained from regional taxes and retribution before and during the COVID-19 pandemic. In other words, the existence of the COVID-19 pandemic has an impact on regional income from the regional tax and the retribution sector in Indonesia. This information is useful for policy makers in making decisions regarding the impact of the COVID-19 pandemic on regional income from the regional tax and retribution sector.

References

Ahrens, T., & Ferry, L. (2020). Financial resilience of English local government in the aftermath of COVID-19. Journal of Publik Budgeting, Accounting and Financial Management, 32(5), 813”“823. https://doi.org/10.1108/JPBAFM-07-2020-0098

Alison, F. (2020). COVID-19 Challenges State and Local Government Finances. KcFED Economic Bulletin, 8(19) 10”“13. https://www.kansascityfed.org/publikations/research/eb/articles/2020/COVID-19-challenges-state-local-government-finances

Bantenprov.go.id. (2021). Gubernur Banten: Karena Kondisi Pandemi COVID-19. Pemerintah Provinsi Banten. https://www.bantenprov.go.id/pressrealease/gubernur-banten-karena-kondisi-pandemi-COVID-19

Bonaccorsi, G., Pierri, F., Cinelli, M., Flori, A., Galeazzi, A., Porcelli, F., Schmidt, A. L., Valensise, C. M., Scala, A., Quattrociocchi, W., & Pammolli, F. (2020). Economic and social consequences of human mobility restrictions under COVID-19. Proceedings of the National Academy of Sciences of the United States of America, 117(27), 15530”“15535. https://doi.org/10.1073/pnas.2007658117

Čajková, A., Šindleryová, I. B., & Garaj, M. (2021). The COVID-19 pandemi and budget shortfalls in the local governments in slovakia. Scientific Papers of the University of Pardubice, Series D: Faculty of Economics and Administration, 29(1). https://doi.org/10.46585/sp29011243

ÄŒernìnko, T., Neubauerová, E., & Zubal”™ová, A. (2021). Impact of the COVID-19 pandemi on the budget of slovak local governments: Much cry and little wool? Scientific Papers of the University of Pardubice, Series D: Faculty of Economics and Administration, 29(1), 1”“14. https://doi.org/10.46585/sp29011249

Dito, A. N. D., Erlina, & Muda, I. (2020). Dampak Pandemi COVID-19 Terhadap Perekonomian Indonesia. Jurnal Benefita, 5(2), 212”“224. http://ejournal.lldikti10.id/index.php/benefita/article/view/5313

Giovanni, A., Utami, D. W., Jauzaa, A., & Lionora, C. A. (2021). Performance Variability of State Owned Enterprises in Financial Sektor and Financial Technology Companies During the COVID-19 Pandemi. Berkala Akuntansi Dan Keuangan Indonesia, 6(1SP), 70-90. https://doi.org/10.20473/baki.v6i1sp.26740

Gordon, T., Dadayan, L., & Rueben, K. (2020). State and local government finances in the COVID-19 era. National Tax Journal, 73(3), 733”“758. https://doi.org/10.17310/ntj.2020.3.05

Guo, H., & Chen, C. (2021). Forecasting Revenue Impacts from COVID-19: The Case of Florida Municipalities. State and Local Government Review, 53(1), 78”“88. https://doi.org/10.1177/0160323X211012056

Guo, Y. M., & Shi, Y. R. (2020). Impact of the VAT reduction policy on local fiscal pressure in China in light of the COVID-19 pandemi: A measurement based on a computable general equilibrium model. Economic Analysis and Policy, 69, 253”“264. https://doi.org/10.1016/j.eap.2020.12.010

Handoyo, R. D. (2020). Editorial: Impact of Covid 19 on Trade, Fdi, Real Exchange Rate and Era of Digitalization: Brief Review Global Economy During Pandemi. Journal of Developing Economies, 5(2), 86. https://doi.org/10.20473/jde.v5i2.23641

Hanifa, J. H., & Irawan, A. (2022). Pengaruh Pajak Daerah dan Retribusi Daerah Terhadap Pendapatan Asli Daerah ( Pad ) di Kota Bandung Tahun 2016-2020. Indonesian Accounting Research Journal, 2(2), 131”“142.

Halim, A. (2004). Akuntansi Keuangan Daerah, Edisi Revisi Pertama. Jakarta: Salemba Empat.

Indonesia, C. (2020). Jokowi Sebut Pendapatan Asli Daerah Anjlok di Tengah Corona. CNN Indonesia. Jokowi Sebut Pendapatan Asli Daerah Anjlok di Tengah Corona

Junaedi, D., & Salistia, F. (2020). Dampak Pandemi COVID-19 Terhadap Pasar Modal Di Indonesia: Studi Kasus Indeks Saham Komposit (ISHG). Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah, 2(2), 109”“138. https://doi.org/10.47467/alkharaj.v2i2.112

Kass, A., Kriz, K., & Merriman, D. (2020). What Policymakers Should Know About the Fiscal Impact of COVID-19 on Illinois How Will the COVID-19 Pandemi Effect the Economy ? Institute of Government and Publik Affairs, 217.

Mardiasmo. (2004). Otonomi dan Manajemen Keuangan Daerah. Penerbit Andi.

McDonald, B. D., & Larson, S. E. (2021). Implications of the coronavirus on sales tax revenue and local government fiscal health. Journal of Publik and Nonprofit Affairs, 6(3), 377”“400. https://doi.org/10.20899/JPNA.6.3.377-400

Mofijur, M., Fattah, I. M. R., Alam, A., & Islam, A. B. M. S. (2021). Impact of COVID-19 on the social, economic, environmental and energy domains: Lessons learnt from a global pandemi. Sustainable Production and Consumption, 26(2021), 343”“359.

Nemec, J., & Å paÄek, D. (2020). The COVID-19 pandemi and local government finance: Czechia and Slovakia. Journal of Publik Budgeting, Accounting and Financial Management, 32(5), 837”“846. https://doi.org/10.1108/JPBAFM-07-2020-0109

Oeliestina, O. (2021). the Influence of the Tourism Sektor on Economic Growth and Its Effect on Micro and Small Enterprises (Umk) in Yogyakarta. Berkala Akuntansi Dan Keuangan Indonesia, 6(1SP), 90. https://doi.org/10.20473/baki.v6i1sp.27085

Rafie, B. T. (2020). Bebas Denda Pajak Kendaraan di 14 Provinsi, daerah mana saja? Kontan.Co.Id. https://amp.kontan.co.id/news/bebas-denda-pajak-kendaraan-di-14-provinsi-daerah-mana-saja

Ramadhan, P. R. (2019). Pengaruh Pajak Daerah Dan Retribusi Terhadap Pendapatan Asli Daerah Kabupaten/Kota Di Sumatera Utara. JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, 5(1), 81-87. https://doi.org/10.31289/jab.v5i1.2455

Republik Indonesia. (2004). Undang-Undang Nomor 33 Tahun 2004 Tentang Perimbangan Keuangan Antara Pusat dan Pemerintah Daerah. Sekretariat Negara.

Republik Indonesia. (2009). Undang-Undang Nomor 28 Tahun 2009 Tentang Pajak Daerah dan Retribusi Daerah. Sekretariat Negara.

Republik Indonesia (2020), Peraturan Pemerintah Nomor 21 Tahun 2020 tentang Pembatasan Sosial Berskala Besar dalam rangka Percepatan Penanganan Corona Virus Disease 2019 (COVID-19), Jakarta: Sekretariat Indonesia

Saraswati. (2020). Dampak Pandemi COVID-19 Terhadap Pasar Modal Di Indonesia. Jurnal Riset Akuntansi & Keuangan Dewantara, 3(2), 153”“163. https://doi.org/10.47467/alkharaj.v2i4.112

Setiawan, R. (2020). Update Corona Indonesia, 31 Desember 2020: 194 Jiwa Meninggal Dunia. Tirto.Id. https://tirto.id/update-corona-indonesia-31-desember-2020-194-jiwa-meninggal-dunia-f8Hg.%09

Syamsul, S., & Masyita, S. (2021). COVID-19 Pandemi: Its Impact on the Existence of Business Actors in Traditional Markets. Berkala Akuntansi Dan Keuangan Indonesia, 6(1SP), 01-19. https://doi.org/10.20473/baki.v6i1sp.24681

Ward, B., Sipior, J. C., & Lombardi, D. R. (2020). COVID-19: State Sales and Use Tax Implications. Information Systems Management, 37(4), 343”“347. https://doi.org/10.1080/10580530.2020.1820639

Wiratmini, N. P. E., & Ulum, M. (2021). Realisasi Pendapatan Daerah Bali Baru 18,24 Persen. Bisnis.Com. https://m.bisnis.com/bali/read/20210506/538/1391161/realisasi-pendapatan-daerah-bali-baru-1824-persen

Yasser, H., & Widajantie, T. D. (2022). Pengaruh Pajak Daerah dan Retribusi DaerahTerhadap Pendapatan Asli Daerah Provinsi Jatim. Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 6(1), 611”“619.

Downloads

Additional Files

Published

2022-07-10

Issue

Vol. 10 No. 2 (2022): JULY 2022

Section

Articles

License

KEUNIS  is licensed under a  Creative Commons Attribution-ShareAlike 4.0 International License.

 Authors who publish with this journal agree to the following terms:

    1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a  Creative Commons Attribution-ShareAlike 4.0 International License  that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
    2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
    3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See  The Effect of Open Access).