Dualisme Pajak di Jawa: Administrasi Pajak Tanah di Wilayah Vorstenlanden pada Masa Kolonial, 1915–1942

Abstract

Land tax (landrent) was first introduced by British Ruler, Thomas Raffles in 1811/1812, but was later retained by the Government of the Dutch East Indies until the end of its power in 1942. The long history of applying this tax has led to various dynamics from continuous administrative reforms to socio-political resistance from the taxpayer (community). In general, the application of land tax adapted to local economic and political conditions to make it work effectively and efficiently. In the autonomous region of vorstenlanden, the application of land tax became the pull out field of political authority between the Dutch East Indies Colonial Government and the traditional Governments of the Yogyakarta and Surakarta palaces, both of which share political and administrative powers in their respective territories. On the one hand this condition leads to dualism administrative, because the land tax operates as a central tax and local tax, thus potentially causing double tax burdens for local communities. This article seeks to critically examine how the pull out of land tax administration in vorstenlanden and how far the tax became part of the political relations of the colonial state with the indigenous traditional state. AbstrakPajak tanah (landrent) diperkenalkan pertama kali oleh Penguasa Inggris, Thomas Raffles pada tahun 1811/1812, namun kemudian dipertahankan oleh Pemerintah Hindia Belanda hingga akhir kekuasaanya di tahun 1942. Sejarah panjang penerapan pajak ini telah memunculkan berbagai dinamika mulai dari reformasi administratif berkelanjutan hingga resistensi sosial politik dari pihak wajib pajak (masyarakat). Secara umum, penerapan pajak tanah disesuaikan dengan kondisi ekonomi dan politik setempat untuk membuatnya bisa berjalan dengan efektif dan efisien. Di wilayah otonom vorstenlanden, penerapan pajak tanah menjadi medan tarik ulur kewenangan politik antara Pemerintah Kolonial Hindia Belanda dan Pemerintah tradisional Kraton Yogyakarta dan Surakarta, yang keduanya sama-sama memiliki kewenangan politik-administrasi di wilayahnya masing-masing. Kondisi ini di satu sisi menyebabkan timbulnya semacam dualisme administrasi, karena pajak tanah beroperasi sebagai pajak pusat sekaligus pajak lokal, sehingga berpotensi menimbulkan terjadinya beban pajak ganda bagi masyarakat setempat. Artikel ini berusaha mengkaji secara kritis bagaimana tarik ulur administrasi pajak tanah di vorstenlanden dan sejauhmana pajak tersebut menjadi bagian dari relasi politik negara kolonial dengan negara tradisional pribumi.

Tax In Nusantara: Historical Analysis of The Fiscal Sociology Dynamics

“…EIC (East India Company) appointed Thomas Stamford Raffles as Lieutenant Governor-General under the authority of Governor Lord Minto based in India to organize the government in Indonesia. Land tax (landrente) was first introduced by the British ruler, Thomas Raffles, in 1811-1812 (Wahid, 2018). The land rent tax system was an individual tax paid by each farmer in the form of money to the British government as the landowner, while the people are only considered tenants (Farouq, 2018).…”

Tax In Nusantara: Historical Analysis of The Fiscal Sociology Dynamics

“…The Dutch colonial period (VOC) was the longest occupation period in Indonesia, so that this period had an important influence on taxation in Nusantara. During the British occupation, the period led by Raffles, tax was known as Land rent (a tax on land rent) (Wahid, 2017;Subroto, 2019). Whereas during the Japanese occupation, taxes managed by the ranks were used as war financing (Farouq, 2018;Perdana, 2020) Furthermore, this study also analyzes taxes in the Indonesian independence period.…”

“…EIC (East India Company) appointed Thomas Stamford Raffles as Lieutenant Governor-General under the authority of Governor Lord Minto based in India to organize the government in Indonesia (Widiarto and Kartosudjono, 2000). Land tax (landrente) was first introduced by the British ruler, Thomas Raffles, in 1811-1812 (Abdul Wahid, 2018). The land rent tax system was an individual tax paid by each farmer in the form of money to the British government as the landowner, while the people are only considered tenants (Farouq, 2018).…”

The Historiography of Accounting: Diponegoro [Lease & Tax] Accountability

“…In addition, accounting-related research on the Sultanate of Yogyakarta during the Java War is still infrequently conducted in Indonesia, based on the findings of accounting historiography research. Prior works have discussed taxation during the Java War (Wahid, 2017) and the Ancient Mataram period (Lutfillah & Sukoharsono, 2013), alternative viewpoint on the practice of renting land in the Sultanate of Yogyakarta during the Java War (Carey, 2019f), and accountability with the historical context of the Java War (Lutfillah & Sukoharsono, 2013). However, no prior studies have examined land leases during that period from a perspective of accountability and none have demonstrated the relevance of the discussion of leases during the Java War period to the present.…”