Evaluasi perbandingan penerimaan pajak daerah dan retribusi daerah terhadap pendapatan asli daerah Surakarta

Oleh :
Pulung Mahayogi Muhadi - F3406050 - Fak. Ekonomi dan Bisnis

Abstrak The implementation of local autonomy undertaken currently obliges the local government to fund its own local expense. The source of local expenditure is the local income, obtained by optimizing the management of local resources owned by each area. One of local original income (PAD) to which the government relies on is from the local tax and local retribution sectors. The objective of research is to find out how much the ratio of local tax and local retribution revenues on the Surakarta local original income during 2004-2008 periods. The analyses used in this study were: analyses on the local tax revenue on the local original income during 2004-2008 periods either from the revenue realization or from the revenue target aspect, analysis on local retribution revenue on the local original income during 2004-2008 periods either from the revenue realization or from the revenue target aspect and the comparative analysis on the ratio of local tax and retribution revenues on the Surakarta local original income during 2004-2008 periods. The result of research shows that: local retribution revenue always decreases over years. Based on the result of research, the writer gives the following recommendations: the attempt of improving the local revenue, particularly the revenue from local original income includes directing the local retribution sector to the sustainable and continual attemps in order to increase the local original income.