Implementasi Peraturan Daerah (PERDA) Penyumbang Pendapatan Asli Daerah (PAD) di Kabupaten Tulang Bawang Propinsi Lampung  

Oleh:

Utoyo S., Bambang

Jenis: Article from Journal - ilmiah nasional
Dalam koleksi: Spirit Publik: Jurnal Ilmu Administrasi vol. 4 no. 1 (Apr. 2008), page 25-37.
Topik: Locally Raised Revenue; Local Regulation

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: SS50.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

Locally raised revenue steming from taxes and fines and fees is expected able to become one of source of defrayal the management of government and development of area for enhancer and prosperity of public in are autonomy framework. Based on thing, problem of this research is, how implementation of local regulation locally raised revenue in Kabupaten Tulang Bawang Lampung Province. The purpose of the research is to (1) cosignature earnings performance of locally raised revenue; (2) compile strategy and recommendation of policy for improvement locally raised revenue. The type of study is descriptive. Main variable is implementation of local regulation locally raised revenue with indicators as follow; (1) performance of civil servant, (2) implementation of tarrifs arranged in local regulation, (3) implementation of punishment. The data was analyzed by qualitative analysis based on primary data obtained from research informan determined by purposive and Focus Group Discussion (FGD). The research result show that share end development of local regulation to having immeasurable relative locally raised revenue with tendency of average of performance during five years has not reached 100% from target determined, highest of 81% and low of 61,8%. Implementation of local regulation enough effective based on assessment indicator applied though hardly variety. In the meaning that performance of local regulation has not shown optimal performance. Expansion opportunity of local regulation, still enough open especially in the case: (a) way of determination of tariff more flexibly to van correspond to development of inflation, and (b) arrangement of compilation mechanism of target of locally raised revenue in every local regulation and applying of law enforcement and socialization intensity to taxes and fines and fees object. Recommendation and implication of policy from result of communicable research, that (1) to increase interest; creativity and perception civil servant, need to be supported by education; job experience; proffesionalism; talent and efficiency; and ability leads in organization that is supported by individual character; environmental influence; (2) required reorientation behavior of civil servant in giving quality of service by making moderate mechanism and fund accountability result of locally raised revenue; (3) law enforcement of locally raised revenue with punishment; and (4) socialization about locally raised revenue to stakeholders.

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