The Effect of Organizational Commitment, Decentralization and Management Accounting
Systems on Managerial Performance with Organizational Culture as a Moderating Variable
and building tax, should be in accordance with the Average Indicated Value (NIR) that
applies in the area concerned. If the NJOP does not match the NIR, then the NIR, which
should be able to represent land values, cannot be land values in a certain zone. The zone is a
geographical zone consisting of a group of land parcels that have the same land value, so it is
also called the Land Value Zone (ZNT). NIR which cannot represent the value of the land in
the zone, will result in the formation of ZNT being incompatible, so that there will also be a
discrepancy with the stipulation of PBB on several land parcels (Sibarani, Lubis, & Rahmadi,
2021). In a sense, that each region makes a policy to map the area by going through the Land
Value Zone which is a determinant of land value as well as a reference for the Selling Value
of Tax (NJOP) and Land and Building Tax (PBB) with the aim of increasing local revenue by
provide processing of land and building rights to the community, both individuals and legal
entities by imposing Land and Building Rights Acquisition Fees (BPHTB).
Regional Original Revenue (PAD) of Merauke Regency in 2019 – 2021, shows that it
has decreased from year to year. However, in the regional tax and regional retribution sector,
according to the data obtained from the Merauke Regency Regional Revenue Agency, it can
increase and there is an increase but not significantly according to the expectations of the
local government. In rhythm during the interview the Head of Bookkeeping, Billing and
Regional Treasury of the Merauke Regency Regional Revenue Agency Katarina Rumaseuw,
S.Sos, on Friday 10 June 2022, at 15.00 wit , explained that it was true as the data
issued/published by the Regency Regional Revenue Agency Merauke.
The legal basis for mapping Land Value Zones (ZNT) that has been determined by the
Regional Government is through a Decree of the Merauke Regency Regent concerning the
Determination of Land Value Zones and Selling Values of Land Objects as the Basis for
Imposition of Land and Building Tax for Several Sub-Districts in the Merauke District,
Merauke Regency in 2016. Thus, in accordance with the legal system, there is a legal void in
the implementation of regional government in managing regional finances through local
revenue (PAD), especially ZNT. This means that the Merauke Regent's Decree compared to
regional regulations and/or regional head regulations in accordance with the legal system in
Indonesia has not been regulated more clearly both formally and materially so that it is
necessary to be encouraged to make a regional legal product such as regional regulations
and/or other regulations.
According to (Kartasapoetra, 1987), decentralization is defined as the transfer of affairs
from the central government to the regions to become their household affairs. This handover
aims to prevent the concentration of power, finance and as a democratization of government,
to involve the people who are responsible for the administration of governance in the regions.
In the same way as E. Koswara stated, decentralization is the process of handing over
governmental affairs that were originally included in the authority of the central government
to regional government bodies or institutions so that they become household affairs so that
these affairs turn to regional governments and become the responsibility of local governments
(Kosworo, 2001).
To form regional legal products, namely regional regulations and/or other regulations
(Provincial, Regency/City) as implied in Law Number 12 of 2011 concerning " Formation of
Legislation ", it is necessary to pay attention to or must contain a solid foundation to become
consideration. The foundations for forming a legal product, especially regional legal products
and/or other regulations at the regional level, are as follows:
1. Philosophical foundation, which describes that " the regulations formed take into account
the view of life, awareness, and legal ideals which include the spiritual atmosphere and the
philosophy of the Indonesian people which originate from Pancasila and the Preamble of
the 1945 Constitution ".