PERBEDAAN PENERIMAAN ANGGARAN PENDAPATAN BELANJA DAERAH SEBELUM ATAU SESUDAH OTONOMI DAERAH (KOTA MADYA MALANG)

Suryana Citra Permana Dewi

Abstract


The income coming from taxation is one of many major incomes of a country or region. Efforts have been exploited to optimize the income coming from this sector.
Tax on land and building (Pajak Bumi dan Bangunan) is a tax determined from the economical value of private properties in forms of productive lands or buildings. For each region in Indonesia, the detailed rules and policies of tax on land and building is in the hands of the regional governments.
The new system of regional autonomy (otoda) allows regional governments to have much greater chance to exploit all local resources. There will be also greater chance to optimize the income from tax on land and building for Malang municipality.
Based on those facts, this thesis is bringing up the matter of the regional income of Malang municipality from tax on land and building after the application of regional autonomy(otoda).
This thesis applies the method of chase analysis in which the chase to be analyzed is the significance of application of regional autonomy towards the regional income coming from tax on land and building.
The result of the analysis shows that the regional income from tax on land and building has significantly escalated since the application of regional autonomy system. The analysis also covers the comparison of the data before and after the application of regional autonomy.
It happens because there have been escalation of the number of the objects of taxation, and the value of already existed objects have increased also. The regional autonomy system allows the regional government to determine their policies towards the structure of their development program. Thus, it stimulates the construction of new infrastructures such as road and transportation, buildings, and also industrial and urban area expansion. Automatically the number of taxation objects increases. It is also followed by the escalation of the values of already existed objects.
The conclusion can be drawn is that the application of regional autonomy have been proved to be in capable to increase the regional income from tax on land and building, and yet it is in capable of assisting the regional development program, and national development program in general.

 

Keyword : anggaran pendapatan daerah; otonomi daerah

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/25/jiptummpp-gdl-s1-2004-suryanacit-1227-PENDAHUL-N.pdf


Keywords


anggaran pendapatan daerah; otonomi daerah