Management of Local Taxes in Preparation for the Implementation of the Regional Tax and Retribution Law (UU HKPD)
Hastanti Agustin Rahayu (1*),Nabila Amaro Laila Rosyda(2)

1*) Faculty of Economics and Business, Airlangga University, email hastanti.agustin.rahayu-2023[at]feb.unair.ac.id, Faculty of Economic and Islamic Business, Sunan Ampel Surabaya State Islamic University, email: hastanti.rahayu[at]uinsby.ac.id
2) Faculty of Economics and Business, Airlangga University, email: nabila.amaro.laila-2021[at]feb.unair.ac.id

Abstract

The passing of the HKPD Law and PP KUPDRD provided tax reform in increasing local taxing power in district and city governments. This study aims to determine the preparation of Regional Tax management in the implementation of the HKPD Law in City and Regencies in East Java. Research orchestration theory (ROT) is used as a reference for researchers in examining the management of local taxes towards the implementation of the HKPD Law. Regency or city governments in East Java have well prepared local tax management in accordance with the HKPD Law which took effect in early January 2024. This can be seen from the collection of PBB P2 tax of 90% that has been implemented, 100% utilizing information technology and cooperation in regional tax management, and 40% increasing the competency of human resources managing regional taxes. Changes in tariffs and NPOPTKP will have an effect on increasing PBB P2 tax revenue and additional revenue on tax options. In addition, there is potential for a reduction in tax revenue from BPHTB, parking and MBLB taxes. Increasing the competence of human resources in regional tax management can be done through training for Regional Tax Auditor Experts, Regional Tax Collection Experts, Regional Tax Assessment Experts and Regional Tax Bailiffs so as to improve the capacity of regional tax management.

Keywords: local tax, UU HKPD, PP KUPDRD

Topic: Taxation