Tantangan Desentralisasi Fiskal Era UU HKPD: Tinjauan Kepustakaan atas Implikasi Resistensi Wajib Pajak Kendaraan Bermotor terhadap Kapasitas Keuangan Kota Semarang
DOI:
https://doi.org/10.59725/de.v33i1.427Keywords:
Financial Capacity, Fiscal Decentralization, Motor Vehicle Tax, Piggyback Tax, Taxpayer ResistanceAbstract
The implementation of regional autonomy and fiscal decentralization aims to enhance local governments' financial independence. However, fiscal imbalances between the central and regional governments led to the enactment of Law Number 1 of 2022 (UU HKPD), designed to strengthen regional fiscal capacity. This law introduces a piggyback tax system through a surcharge on the Motor Vehicle Tax. This study analyzes the dynamics of the piggyback tax system in Semarang City, focusing on the implications for taxpayer resistance and regional financial capacity. Using a descriptive qualitative approach, the study reviewed secondary data from regulatory documents, financial reports, and academic literature. The findings show that the shift towards centralistic fiscal policies and the increase in tax burdens have sparked significant taxpayer resistance. This resistance occurs both passively, due to poor regulatory literacy, and actively, through delays in tax payments. The resistance damages the psychological contract between the state and citizens, undermining local financial stability. It risks reducing local revenue, increasing tax collection costs, and limiting fiscal space for infrastructure development. The study suggests that Semarang’s government needs to adopt an adaptive governance framework with transparent tax allocation, digitalization of services, and persuasive policies to restore public trust and encourage compliance.
References
Alm, J., & Torgler, B. (2021). Do ethics matter? Tax compliance and morality. Journal of Economic Psychology, 83, 102-356.
Badan Pengelola Keuangan dan Aset Daerah Kota Semarang. (2024). Ringkasan APBD yang diklasifikasi menurut kelompok dan jenis pendapatan, belanja, dan pembiayaan tahun anggaran 2024. Pemerintah Kota Semarang. https://bpkad.semarangkota.go.id/assets/upload/files/2024_Lampiran_1_Perda_APBD_2024.pdf
Bahl, R. W., & Bird, R. M. (2021). Fiscal decentralization and local taxation: Theory and practice. Public Finance Review, 49(4), 503-529.
Berna News. (2026, February 13). Ramai gerakan tunda bayar pajak kendaraan, protes kenaikan opsen di Jateng - berapa persen? https://bernasnews.com/2026/02/13/ramai-gerakan-tunda-bayar-pajak-kendaraan-protes-kenaikan-opsen-di-jateng-berapa-persen/
Chetty, R., Looney, A., & Kroft, K. (2009). Salience and taxation: Theory and evidence. American Economic Review, 99(4), 1145-1177. https://doi.org/10.1257/aer.99.4.1145
Creswell, J. W., & Creswell, J. D. (2018). Research design: Qualitative, quantitative, and mixed methods approaches (5th ed.). SAGE Publications.
Direktorat Jenderal Perimbangan Keuangan, Kementerian Keuangan. (2024). Laporan kinerja Direktorat Pajak Daerah dan Retribusi Daerah tahun 2024. Jakarta: Kementerian Keuangan.
Direktorat Jenderal Perimbangan Keuangan. (2024). Laporan Utama Direktorat Jenderal Perimbangan Keuangan. Kementerian Keuangan Republik Indonesia. https://djpk.kemenkeu.go.id/wp-content/uploads/2024/04/MEDIA-DEFIS-XXXVII.pdf
Feld, L. P., & Frey, B. S. (2002). Trust breeds trust: How taxpayers are treated. Economics of Governance, 3(2), 87-99. https://doi.org/10.1007/s101010100032
Herlina, R. A., & Yuniarti, R. (2025). Tinjauan literatur terhadap faktor-faktor yang mempengaruhi kepatuhan wajib pajak orang pribadi di Indonesia. Journal of Economics and Business UBS, 14(4), 882-900. https://jurnal.ubs-usg.ac.id/index.php/joeb/article/download/2794/1327/9106 https://doi.org/10.52644/joeb.v14i4.2794
Herlina, R., & Yuniarti, S. (2025). Persepsi masyarakat terhadap kebijakan opsen pajak kendaraan bermotor pasca implementasi UU HKPD. Jurnal Kebijakan Fiskal Daerah, 8(1), 45-58.
Huda, M. M., Putri, A. A., Nuri, M. F. R., & Khoiriawati, N. (2025). Analisis efektivitas pemungutan pajak daerah di Indonesia. Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP), 2(2), 334-345. https://ejournal.areai.or.id/index.php/JIEAP/article/download/1186/1385 https://doi.org/10.61132/jieap.v2i2.1186
Kabar Jawa Tengah. (2026, February 22). Program Gas Jateng 5%, Pemprov beri diskon pajak kendaraan hingga akhir 2026. https://kabarjateng.id/kabar-jawa-tengah/program-gas-jateng-5-pemprov-jateng-beri-diskon-pajak-kendaraan-hingga-akhir-2026/
Kementerian Keuangan Republik Indonesia. (2022). Undang-Undang Nomor 1 Tahun 2022 tentang Hubungan Keuangan antara Pemerintah Pusat dan Pemerintahan Daerah. Jakarta: Kementerian Keuangan RI.
Kirchler, E. (2007). The economic psychology of tax behaviour. Cambridge University Press. https://doi.org/10.1017/CBO9780511628238
Mardiasmo. (2019). Perpajakan (Edisi revisi). Andi Offset.
Miles, M. B., Huberman, A. M., & Saldaña, J. (2014). Qualitative data analysis: A methods sourcebook (3rd ed.). SAGE Publications.
Musgrave, R. A., & Musgrave, P. B. (1989). Public finance in theory and practice (5th ed.). McGraw-Hill.
Pemerintah Kota Semarang. (2023). Peraturan Daerah Kota Semarang Nomor 10 Tahun 2023 Tentang Pajak Daerah dan Retribusi Daerah. JDIH Kota Semarang. https://jdih.semarangkota.go.id/peraturan/detail/2999/peraturan-daerah-kota-semarang-nomor-10-tahun-2023
Putri, N. A., Siregar, N. E., & Nasution, K. J. (2025). Pajak bumi dan bangunan (PBB). Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP), 2(2), 325-333. https://ejournal.areai.or.id/index.php/JIEAP/article/download/1176/1375 https://doi.org/10.61132/jieap.v2i2.1176
Republik Indonesia. (2022). Undang-Undang Nomor 1 Tahun 2022 tentang Hubungan Keuangan antara Pemerintah Pusat dan Pemerintah Daerah (HKPD). Sekretariat Negara.
Romadhona, N. Prasetyo, D., & Sari. (2025). Implementasi piggyback tax dalam kebijakan opsen pajak kendaraan bermotor di Indonesia. Jurnal Kebijakan Publik dan Keuangan Daerah, 9(1), 23-27.
Sekretariat Kabinet Republik Indonesia. (2026). Kebijakan fiskal daerah dalam rangka pemerataan dan kemandirian pemerintahan daerah. https://setkab.go.id/kebijakan-fiskal-daerah-dalam-rangka-pemerataan-dan-kemandirian-pemerintahan-daerah/
Syarifudin, A., & Suwandi, E. D. (2025). Ketimpangan fiskal pasca UU HKPD: Analisis PDRD, kemandirian, dan pola belanja kabupaten/kota di Jawa Tengah. Jurnal Senatib, Universitas Duta Bangsa. https://ojs.udb.ac.id/Senatib/article/download/5511/3709/12408 https://doi.org/10.47701/59eeb405
Torgler, B. (2007). Tax compliance and tax morale: A theoretical and empirical analysis of the literature (CREMA Working Paper No. 2007-29). CREMA - Center for Research in Economics, Management and the Arts. https://doi.org/10.4337/9781847207203
Undang-Undang Republik Indonesia Nomor 1 Tahun 2022 tentang Hubungan Keuangan antara Pemerintah Pusat dan Pemerintahan Daerah.
Zed, M. (2014). Metode penelitian kepustakaan. Yayasan Pustaka Obor Indonesia
