PERAN PAJAK DALAM RANGKA REALOKASI APBD UNTUK MENANGGULANGI KENAIKAN HARGA BBM
DOI:
https://doi.org/10.23887/jatayu.v5i3.55838Keywords:
Realokasi, Pajak, BBMAbstract
Penelitian ini bertujuan untuk menganalisis strategi kebijakan pemerintah daerah melalui pajak daerah dalam menanggulangi kenaikan harga BBM. Artikel ini ditulis dengan menggunakan metode penelitian hukum normatif. Data sekunder berasal dari literature review yang kemudian dikualifikasi dan dikuantifikasi untuk menjawab rumusan masalah yang ada. Hasil kajian bahwa pelaksanaan realokasi anggaran untuk mengantisipasi kenaikan harga BBM. Pemerintah daerah harus berhati-hati, cermat, dan waspada terhadap inflasi, terutama terkait dengan harga pangan karena komoditas pangan memberikan kontribusi yang signifikan terhadap kemiskinan di daerah. Jika harga pangan naik, angka kemiskinan di wilayah tersebut juga akan mampu meningkatkan angka kemiskinan. Pemda bisa menggunakan dua persen komponen anggaran dalam APBD untuk mengatasi masalah akibat penyesuaian harga BBM. Adanya Peraturan Menteri Keuangan Nomor 134/PMK.07/2022, mengamanatkan bahwa pemerintah daerah juga harus mengantisipasi dampak kenaikan harga BBM yang merupakan kebijakan pemerintah nasional. Subsidi BBM sering mengalami fenomena salah sasaran, subsidi BBM dinikmati oleh masyarakat yang memiliki kendaraan roda empat atau lebih, tergolong mampu atau berkecukupan dengan pendapatan di atas golongan kurang mampu. Pelaksanaan subsidi BBM oleh Pemda Kabupaten/Kota untuk armada terkendala teknis pelaksanaannya, karena sebagian besar armada bus terutama armada barang sebagian besar dimiliki oleh non daerah.
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