KRIMINALISASI DAN PENALISASI DALAM RANGKA FUNGSIONALISASI PERDA PAJAK DAN RETRIBUSI

Otonomi daerah yang ditandai dengan komitmen pemerintah pusat untuk meningkatkan derajat ekonomi daerah melalui berbagai kebijakan desentralisasi pemerintahan, telah mendorong pemerintah daerah menghasilkan produk hukum yang mencantumkan sanksi pidana. Walaupun peraturan pajak dan retribusi daerah mencantumkan sanksi pidana, dalam kenyataannya sanksi pidana tidak dimanfaatkan sebagai sarana represif penegakan peraturan daerah. Berdasarkan latar belakang persoalan tersebut di atas, rumusan masalah yang dikemukakan adalah apakah kebijakan pembentuk Perda dalam mengkriminalisasi dan mempenalisasi perbuatan telah mempertimbangkan fungsionalisasi Perda Pajak dan Retribusi Daerah pada tahap aplikasi hukum, dan faktor-faktor apakah yang mempengaruhi fungsionalisasi sanksi pidana Perda. Dalam pencarian data, awalnya Responden ditentukan secara purposive, dengan pertimbangan bahwa orang-orang yang ditunjuk adalah orang-orang yang mengetahui masalah penyusunan dan penegakan Perda, akan tetapi mengingat persoalan yang dihadapi di lapangan selalu berkembang, maka pencarian data dilakukan atas petunjuk responden sebelumnya. Berdasarkan keadaan itu, pencarian data tidak terpaku pada seseorang yang telah ditetapkan sebelumnya, melainkan bergulir terus sampai dengan jawaban masalah yang ingin dicari dapat diperoleh (metode snow ballling). Berdasarkan jawaban persoalan tersebut di atas dapat dikemukakan beberapa simpulan utama, yaitu Pemerintah Daerah dan DPRD belum menunjukkan keseriusannya dalam perumusan maupun penegakan atas sanksi pidana pada Perda Pajak dan Retribusi. Terdapat inkonsistensi antara sistem penarikan pajak daerah dengan perumusan perbuatan yang dikriminalisasikan. Dalam penetapan perbuatan dan penetapan sanksi pidana in abstracto oleh pembentuk peraturan tidak meliputi pertimbangan kemampuan dan jumlah aparat penegak hukum di lingkungan Pemda, bahkan kedua aspek itu cederung diabaikan. Bertolak dari simpulan di atas, saran yang dikemukakan adalah setiap pembahasan rancangan peraturan daerah, memberikan perhatian terhadap perbuatan yang akan dikriminalisasi dan dipenalisasikan agar agar sanksi pidana dapat difungsionalisasikan, Pemerintah Daerah sudah selayaknya memberikan perhatian kepada ketersediaan dan kemampuan tenaga penyidik dengan memperhatikan aspek luas wilayah, potensi pelanggaran perda, sarana dan prasaranan yang mendukung penegakan perda. Agar diskresi Bupati/ Walikota dalam penegakan perda tidak terlalu besar, ada baiknya dibuat pola penetapan sanksi seperti pada Pasal 82 KUHP (Shicking) dengan modifikasi, misalnya khusus di bidang pajak dan retribusi, apabila 4 kali jumlah pajak yang terutang sudah dibayar, maka tidak perlu diajukan ke pengadilan. Dengan demikian perlu dilakukan perubahan UU yang mengatur peruntukan denda pelanggaran Perda agar dapat dimasukkan ke kas daerah. Kata kunci: Otonomi daerah, kriminalisasi dan penalisasi, inkonsistensi ABSTRACT By: Marcus Priyo Gunarto Local autonomy which was indicated by the commitment of the central government in conjunction to increase the local economic level trough its various decentralization policies, have been encouraged the local government to produce legislations which were also include criminal sanction. Although the local tax and retribution’s legislations included criminal sanctions in it, in fact, the criminal sanctions have not been used as a repressive means to enforce regional regulation. Based upon the issue above, the research questions, then: What are the legislators policies in criminalization and penalization regional tax and retribution have considered functionalized regional regulation that related to regional tax and retribution on aplication stage, and what factors that could affect the function of regional regulation’s criminal sanction. In data collecting method, at the first step, the respondents were determined by using purposive method, with put in to the consideration the samples were the persons that know the drafting and enforcing regional regulation, but because of the issues at the practical level was always expanded, therefore the collecting data was conducted based upon the information that was provided by the previous respondent. Based upon this condition, however, the data collection was not merely focused on the previously determined respondent, but it was also rolled on until the main issue that was searched was found (snow balling method). Based upon the research questions above, it could be proposed some primary conclusions, i.e.: local government and the local parliament did not show their seriousness in formulating or enforcing criminal sanction of the regional regulation that related to regional tax and retribution yet. There are some inconsistencies in taxation system and formulating a crime for an act. In criminalizing an act and determining its criminal sanction process, the legislator did not put into consideration the capacity and quantity of the local government‘s law enforcement officers that available, even those considerations were tend to disobeyed by the legislator. Based upon the primary conclusions above, it was suggested, i.e.: every draft of the regional regulation should be equipped by an academic draft, so it could be criticize comprehensively. In the efforts to best enforcement of the regional regulation, the local government should put into the consideration of the capacity and quantity of the investigators in relation to its territorial aspect, the potential of regional regulation’s violations, and the availability of infrastructure that used to support enforcement of the regional regulation. In order to reduce the discretionary power of the regent/mayor, it was better to create a method in determining criminal sanction, like as stipulated in Article 82 of the Criminal Code (KUHP) (Shicking) with a modification, such as, specially related to tax and retribution matters, if the forth times of tax payable’s amount already paid, then the tax payer should not be brought to the court. The law regarding fine of the regional regulation’s violations should be amended so the fine that was charged by the violations could be put into the regional treasury. Key words: Local autonomy , criminalizing and penalizing, inconsistency