| Summary: | By considering the authority given to the Law No. 28 of 2009 on Taxes
and Levies on the collection system where the region can not alter the kinds of
taxes and levies other than those specified in the legislation (closed list), for it was
given increase in capacity with taxes and levies expansion of taxes and levies
object, additional types of taxes and levies, the maximum tax rate increase
provincial and district supervision system and the implementation of preventive
and corrective and sanction delays and cutting the DAU and revenue sharing for
the region in violation and coherence of the potential tax and levies are limited
and the low institutional capacity in processing taxes and levies in the region, the
author will analyze the implementation of the decentralization of taxation with
economic transaction cost approach.
This study aims to analyze the costs of economic transactions before and
after decentralization of taxation Act No.28 of 2009 and to analyze the
relationship and the influence of transaction cost determinants of institutional
design efficiency through the provision of information, recognition of property
rights and enforcement mechanisms agreement case study on 3 (three) district in
Gorontalo province with a total of 30 respondents in each district. There are 8
variable determinant of transaction costs used in this study, namely: (1)
monitoring, (2) Bonding (3) Residual (4) Property Rights, (5) contract, (6)
Enforcement Rules, (4) Legal Framework, and (5) Bureaucracy. All variables are
measured with five-point Likert scale. The analysis is based on frequency and
statistical means and standard deviation. To compare scores on the 2 groups used
the Mann Whitney test. Spearman rank correlations and binomial logistic
regression is used to determine the relationship and the influence of transaction
cost economics determinants of the efficiency of institutional design.
The results of the analysis states that there are differences in the
determinants of transaction cost economics before and after decentralization of
taxation applied to Gorontalo Regency, Boalemo Regency and Pohuwato
Regency, and monitoring variables are variables that have positive and significant
impact on the efficiency of institutional design. Therefore, local governments
need to provide an instrument, procedures and mechanisms for adequate work,
simple and implemented and followed by substantial improvement of the process
or mechanism of taxation and levies in the form of local regulations or formal
agreement and to establish or facilitate the establishment of a Stakeholders Forum
Policy as container (media), public communication and information exchange
among various parties (stakeholders) associated with each process occurring in
government policy areas, especially regarding taxes and levies.
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