Research is moving on from the early observations that the existence of symptomsdecrease acceptance of original income area (PAD) the effect on the low success ofthe Organization of the autonomous region, particularly in North Halmahera Regency. Thus, this research aims to know the ada-tidaknya the influence of Regional financial capability against the success of the Organization of the autonomous region of North Halmahera Regency. Methods of descriptive and quantitative approaches used to solve problems in this research. A simple random sample set as many as 60 employees at the same time as the respondent. Data collection is done with the interview techniques, observation and documentation in order to capture data and secondary data promer. To analyze the data applied statistical methods descriptive statistics and inferensial with the technique of percentage, simple linear regression and correlation. Research results show that the positive effect of the regional financial capabilities and significantly to the success of the Organization of the Autonomous Region of North Halmahera Regency with the degree of determination of 92.7%. However, the ability of the financial area of North Halmahera Regency still categorised less as seen from the ratio of independence, fiscal decentralization and index capabilities resulting in a routine yet optimal achievement of the success of the Organization of the autonomous region which was only categorised. Referring to the results of the findings in this research, then it is seen necessary to give some suggestions, as follows: (1) it is recommended that the regional Government of North Halmahera Regency dig resources potential, such as PAD tourism which has not been optimally managed, in addition to streamline receipt PAD resources.(2) the need to study more about the setting of the target PAD based on the real potential that is available.
Abstract: Financial Development Area in East Java in a time of fiscal Decentralization . This study aims to review and analyze the development of regional financial in municipalities/cities in east java province, the fiscal decentralization. Data taken from balancing regional financial information system for the financial year 2009 until 2013. These studies show that financial kabupaten/kota in east java, improving demonstrated increased the ratio of the revenue, the effectiveness of regional budgets, the index is the area, and for years the local self-sufficiency ratio 2009-2013. However, in general, the majority of municipalities/cities in east java, is still having financial ratio less healthy especially of ratios regional independency. The research found after fifteen to decentralize fiscal year only the surabaya is relatively high finance its independence. This research is to find local revenue ( pad ) and regional spending related to the regional treasury. Keywords : Local Government Fiscal Capacity, Fiscal Decentralization, East Java Abstrak: Perkembangan Keuangan Daerah Di Jawa Timur Pada Masa Desentralisasi Fiskal. Penelitian ini bertujuan untuk melihat dan menganalisis perkembangan keuangan daerah di kabupaten/kota di Propinsi Jawa Timur pada masa desentralisasi fiskal. Data bersumber dari Sistem Informasi Keuangan Daerah Dirjen Perimbangan Keuangan Daerah tahun 2009 sampai dengan 2013. Penelitian ini menunjukkan bahwa keuangan Kabupaten/Kota di Jawa Timur menunjukkan peningkatan yang ditunjukkan meningkatnya Rasio Pertumbuhan PAD, Rasio Efektivitas Anggaran Daerah, Rasio Indeks Kemampuan Rutin Daerah, dan Rasio Kemandirian Daerah selama tahun 2009-2013. Namun, secara umum sebagian besar Kabupaten/Kota di Jawa Timur masih memiliki rasio keuangan yang kurang sehat khususnya rasio kemandirian daerah. Penelitian ini menemukan setelah limabelas tahun desentralisasi fiskal, hanya Kota Surabaya saja yang relatif tinggi kemandirian keuangan daerahnya. Penelitian ini menemukan Pendapatan Asli Daerah (PAD) dan Pengeluaran Daerah berhubungan dengan rasio keuangan daerah. Kata k unci : Keuangan Daerah, Desentralisasi Fiskal, Jawa Timur
This research is meant to know and analize the performance of the finance of the local goverment , Samarinda , in the year 2013-2014. The tools of the analisis used is racional one which consists of the level of decentralization , the dependence of the local government finance , the self-standing , effectivity of the original government income and local government tax.The result of the research is that the ability of the local government concerned in the realization of decentralization is better if it is seen from the improvement of it. . The level of the dependence of the finance is smaller and smaller and the self-effort is higher though the mobilazation of the receipt of the original income goes down where in 2014 is not effective .The local government in collecting tax is good enough either in 2013 or in 2014.So it can be concluded generally that the performance of the team goes better in 2014
This research aims to understand the effect of policy implementation through Law No. 18 of /997 to the performance of local government finance. The case study is Pemalang regency. Contrary to the assumed policy goals, this research shovrs that during 2 years of its implementation in Pemalang the local original income (PAD) has virtually decreased. Although the nominal budget of the local government has increased, the PAD has contributed less. In effect, the policy has resulted in the decline of local government income from local taxation and charges, the overall fiscal effort and the degree of fiscal decentralization. It is recommended that the current policy problem should be addressed by determining the target of local taxes and charges with the real local potentials. The local government has to focus on the effective and efficient taxes that are linked to the local development budgets and the local gross domestic product.
<p class="Bodytext50"><em>Regional autonomy that has long been the aspiration of the people had been executed after successfully fought for reform. After implemented, which should be considered is whether the regional autonomy that has been running for 4 yaers really can fullfil people's needs and create welfare for the people. We all know that the purpose of the existence of local government is creating public service. Public services must be created with the creative way through many aspect include regional financial management strategies. By using four independent variables: financing ability, mobilize funds ability, regional government independence, level of fiscal decentralization, and the level of flaypa per effect, researcher tested the role of regional autonomy by linking it to the influence of these four independent variables on the variable of public service expenditure allocation. By using a chow test resulted in a finding that the local government system and the personnel in the four years of implementation of regional autonomy tend looks not ready in achieving the vision of regional autonomy. Anotherfinding is that in general, regional autonomy has a role in improving the influence of financial management aspects on the allocation of expenditure on public services.</em>
This study aims to determine the ratio of rgional finance dependency and in dependency in Sigi district . This study is categorized as a descriptive quantitative research. This study was conducted to obtain the data and information about the regional financial management in Sigi district . This study was conducted in 2014 with the observation period between 2009 and 2013. The data collection was conducted by applying observation, interviews, literature and documentation. Then, it was analyzed by several methods, include: 1) the regional finance dependency ratio is calculated by comparing the amount of regional revenue with total revenues budget without subsidies, and 2) the regional finance independency ratio is calculated by comparing the amount of regional revenue with devided by the budget balance of the Central Government as well as the Province. The result of this study concluded that: 1) The average level of Sigi Region financial dependence on the sentral government during the period of fiscal years from 2009 to 2013 was amounted to 27,05%. When classified according to the criteria of assesment of the level of financial dependence of the central government area is the province with the level of Region Financial Dependence Medium, and 2) The average level of Sigi Regional financial independence area during the period of 2009 to 2013 fiscal years was 1,58%. Therefore, it was categorized as low level of regional financial independency based on the criteria of independence. It is also note that therefore, this district has a high dependency on the central government grants through the balance of funds in implementing regional autonomy and fiscal decentralization during the period of survey .
The Indonesian government imposed a policy of regional autonomy with the aim to facilitate local governments regulate local affairs independently. Denpasar City is one of the areas that implement decentralization policy and requires a lot of funds to finance local development. The biggest potential held in the Denpasar area of financing comes from tax expenditures hotels and restaurants and are expected to provide the largest contribution in the PAD. This study aims to determine the effectiveness of tax collection rate hotels and restaurants and their contribution to PAD Denpasar. Methods of data collection in this study is the observation nonparticipant. The variable in this study is the ratio of the effectiveness and contribution analysis. Data analysis in this study is a quantitative analysis. Based on the analysis, the average effective tax collection hotels and restaurants in the city of Denpasar years 2009-2013 amounted to 113.54 percent categorized as very effective, and the average contribution of tax revenue hotels and restaurants in the city of Denpasar in 2009 to 2013 by 32 , 27 percent of the category quite well.
ABSTRACT After regional autonomy, local governments have a great opportunity to manaage local financial includes making regional regulationwhich can be changed at any time. These conditions have made high economic costs and local ego in improving its local income. In the implementation in Ketapang regency, the ability to implement regional autonomy is still relatively low in the category of financial viability, and the level of dependence on the central government is still very high in financing development activities, so that the writteris interested to discuss the ability of region financial in defraying the local expending in Ketapang regency, therefore, the writter choses Thesis title ANALYSIS OF FINANCIAL CAPABILITY IN THE FINANCING OF REGIONAL EXPENDITURE IN THE KETAPANG REGENCY. The formulation of the problem which is analyzed is how is the fiscal capacity in financing the expenditure of Ketapangregion and how the effectiveness and efficiency of regional expenditure in Ketapang regency. The purpose of this study is to analyse the fiscal capacity to finance local expenditure Ketapang and to analyze the effectiveness and efficiency of local finance local expenditure in Ketapang. The results of this study are expected to provide input to the Government of Ketapang in planning and increasing revenue in order to know the effectiveness of policies that have been established, and as a reference for Ketapangregency Government in formulating and setting policy in the future. The analysis used in this research is descriptive method that exposes analyst and provide a comprehensive overview which explain of the actual condition. Also use the specified variable or dependent variable is the structure of local financial revenues, fiscal decentralization, revenue levels and elasticity PAD standard. The data used to support this research is in the form of quantitative and qualitative data in 2000-2012, the data source is a secondary data from the Department of Revenue in Ketapang. The analyzerthat used to answer the question in this research is the analysis of fiscal capacity, analysis of the effectiveness and efficiency analysis. From the analysis of the authors obtained a description that local financial ability to finance spending Ketapang area is still very low, the financial management area when seen by comparing the revenue realization and the target set, very effective.
Regional autonomy policy basically is a delegation of authority from the central government to the local government to regulate and manage its own government and society according to their local needs and capacity. The policy was companied by the delegation of authority to regulate and manage regional finance through the fiscal decentralization. The capability of regional finance is the ability of regional government in improving local own source revenue (PAD) that leads to the independence of regional finance which is measured by fiscal decentralization. The aim of this study is to analyze the development of local government of Sanggau regency’s financial ability. The method used in this study is descriptive study. The data source used secondary data. The data collection techniques used in this study consists of: (1) ratio degree of fiscal decentralization, (2) ratio of independence, (3) ratio routine of capability index. Based on the results of analysis, showed that: (1) the capability rate of regional finance in the government of Sanggau regency for 5 (five) fiscal years viewed by the degree of fiscal decentralization is still very low. It showed by the proportion rate of local own source revenue (PAD) 3.85% (very low), proportion rate of BPHP 6.31% (very low), and proportion rate of donations 73.62% (very low). It is showed that regional finance is still depends on central government. (2) The independence ration of regional finance showed development of fluctuation with the average rate 4.38% (very low). It shows that the capability of regional finance of Sanggau regency’s government in funding all of the activities is still depends on other sources beside PAD. (3) The ratio routine of capability index showed development of fluctuation with the average rate 5.3% (very low). It shows that the routine capability of Sanggau regency’s government I funding all of the activities is still depends on other sources beside PAD. It means that PAD has the low capability in funding its routine expenses. Keyword; Local Financial Capacity, Ratio Degree of Fiscal Decentralization, Ratio of Independence, Ratio Routine of Capability Index
Madiun is one of the cities that decentralized Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) at the time of deadline, in January 1, 2014. As we know that DJP’s data are 123 cities that have decentralized PBB-P2 before January 1, 2014. It shows that if a city can prepare well, they can decentralized PBB-P2 before the deadline. This research focused on the implementation, obstacles are happened, and result of decentralization of PBB-P2. The result of this research is Dispenda Kota Madiun has complete provision of Article 5 paragraph (1) in the Joint Regulation of the Minister of Finance and Minister of Home No. 15/PMK.07/2014 and No. 10 of 2014 about The Steps of Preparation and Implementation of PBB-P2. Dispenda Kota Madiun has been ready to manage it, but some tools like plotter and software runtime applications are unvailable. Some of obstacles that occured are not online system in Kelurahan and complaint of Taxpayers about centralization of payments at Perception Bank. Keywords: Implementation, Decentralization, PBB-P2
In the perspective of regulation, some basic things that needs attention is that the policy principles of financial balance, the basic local government funding, the source of local revenue, local revenue, the fund balance, miscellaneous revenue, borrowing, financial management in the context of decentralization, deconcentration funds, support funds, financial information systems area, as well as transitional provisions, must obtain a more serious concern. On the application of the dimensions of the Financial Balance between the Government and the Regional Government is a subsystem of the State Treasury as a consequence of the division of tasks between the Government and Local Government showed inconsistencies with the provision of financial resources of the state to the regional government in the implementation of decentralization. It is certainly a negative impact, because it is only based on the transfer of duty by the Government to the Local Government with regard stability and fiscal balance. Local finance should be managed in an orderly, obedient to laws and regulations, efficient, economical, effective, transparent and accountable with regard to fairness, decency, and the benefits to society. Keywords:State Financial Regulation,Relations Regional Center,Financial Decentralization
As a country where the economic system still depend on financing of the public sector, the expectation that decentralization policy in Indonesia can improve significantly society welfare has not been fulfilled yet. Happened in Yogyakarta which has special authority in control government affairs. Constitution no 13 years 2012 about DIY privileges consist of 5 things like filling the positions, seat, job and authorities governor and vice governor, institutional affairs, culture affairs, land affairs, and spatial affairs. With the constitution expected DIY government can guarantee right of society to live in prosperity. However, the expectation still can not fulfilled either. This study aims to identify and explain the policy configuration of DIY Privileged Funds and determine the contribution of the DIY privileged funds in public welfare acceleration. The research type used is a qualitative approach. Data collection methods technique is dept interview and elite interviews, and documentation.
Haeruddin Haeruddin, Agus Suryono, Mujibur Rahman Khairul Muluk, Tjahjanulin Domai
The regional administration in the context of regional autonomy brought significant changes to the centralization system of local governance turned into a decentralized system. This normative phenomenon is creating administrative boundaries and functional area for each local government as an autonomous region. While empirical phenomena in the administration of public services across the region hindered administrative problems and functional boundaries of each local government, as a solution to overcome these problems required cooperation among local governments. Researchers adopting the concept of cooperation between local government approach (Smith) consisting of; 1). Legal and political approaches; 2). Inter-Organizational Politics; and 3). Political Community, to be used as a tool dialogue and analysis of the research findings. This study used a qualitative approach to research instruments; people, events and documents. Data collection techniques are interview, observation and documentation. Data analysis techniques are grounded theory. Our study focus on: 1). The processed for determining the object of cooperation; 2). Implementation of cooperation in water resources management; 3). Factors that influence the management of water resources. The results showed that 1). The process of determining the object of cooperation has met the principles of law and administration, reduce regional ego; 2). Implementation of the cooperation is not only a formality but prefers the value of togetherness, efficiency and effectiveness of service provision for drinking water has been established well characterized by the distribution of drinking water services in the three local government in Malang; 3). The most influential factor is the regional head support, coordination and less harmonized local ego; 4). Cooperation model that built up is joint service agreement in written agreements and intergovernmental agreement model (government to government = G to G).
This research aims to analys the progress of district finance ability to support the autonomy of natuna among 2009-2013. The type of thies research is descritive comparative. Data of this research are based on APBD and then analys by the ratio of local financial autonomy, the degree of fiscal decentralization, routine ability index, the ratio of harmony and growth ratios. Based on the results of the analysis has been done obtained the following results: Based on the ratio of local financial autonomy was performe the ability to pay a goverment programe, development and service to the society that have paid tax and retibution as a source of income of the district. the ratio of local financial autonomy is 2.11%. It meant the value of the ratio of local financial autonomy is too low. The degree of fiscal decentralization of Natuna District among 5 years is average of 2.70%. it meant the ability of Natuna ability goverment to increasing PAD and pay the expences of development still bad. Routine ability index ratio of Natuna District among 5 years is average of 2.73%. It meant the value of the Routine ability index ratio is too low. The ratio of harmony have a result that routine expenditure is bigger than the development expenditure. It meant the goverment's fund still priorited to support a routine expenditure, so that the development expenditure will be small relatively. While growth ratios desciptive an ability iof district goverment to proof and increase the success from period to another period. Growth ratios among 5 years are 3 times positive growth suce as 2011, 2012 and 2013 but once negative growth in 2010. Key Word : ratio of local financial autonomy, the degree of fiscal decentralization, routine ability index, the ratio of harmony and growth ratios.
One of the main indicators to measure the performance of regional economic development is the growth rate. Economic growth is the increase in Gross Domestic Product (GDP) of real continuous sourced from within the region. Local Government authorities to leverage the potential of local finance in local revenue as a form of decentralization. In addition to local revenue, the expenditure also affect economic growth. Spending the area in question in this research is capital expenditure. This research was conducted to determine whether the independent variable is local revenues have an impact on Gross Domestic Product (GDP) and capital expenditures. The data use in this research is a secondary data that obtained from the Central Statistics Agency of Bali, which is and then analyzed with multiple linear analysis method of intervening variables.The results showed a positive and significant effect of local revenue on capital expenditures and (GDP), capital expenditures no significant effect on GDP, and local revenue has no significant effect on GDP through capital expenditures.
AbstrakPeningkatan kapasitas pengelolaan keuangan daerah menjadi hal yang sangat penting di era desentralisasi. Pengelolaan pajak parkir yang sekilas terlihat sebagai ranah kebijakan prosedural administratif, tidak pernah bisa lepas dari berbagai patologi yang sangat problematik bagi pengelolaan keuangan daerah. Kecamatan Banguntapan dipilih sebagai unit analisis dalam penelitian ini untuk merepresentasikan permasalahan pengelolaan pajak parkir di wilayah sub urban Kabupaten Bantul. Hal ini dikarenakan kharakteristik kewilayahan Bantul sebagai daerah sub urban dapat dilihat dari kharakteristik peri urban yang ada di Kecamatan Banguntapan. Selain itu, Kecamatan Banguntapan merupakan satu-satunya wilayah di Kabupaten Bantul yang memiliki subyek pajak parkir bertarif self assessment dan flat sehingga dinamika problema manajerial keuangan daerah dapat diobservasi dan dianalisis lebih mendalam di Kecamatan Banguntapan ini untuk melihat komparasi 2 sistem pemungutan pajak parkirtersebut. AbstractCapacity building of local finance management becomes important on decentralizations era. Empirically this research is aim to show that the parking tax management at glance seen as an administrative- procedural policy domain cannot release from phenomena on the existence of problematic pathology for regional financial management. District of Bantul Banguntapan characteristic as its suburbs form themain attractionin the selection of research because of the generallocus in sub-urbanarea, began to metamorphose into a parking tax revenues fromregionsthat contribute to the area thoughnot as big financial contribution income tax parking tax in urban areas. The Banguntapan sub district was chosen as analysis unit in this research to represent the issue of parking tax management in sub urban area of Bantul. This was due to the characteristic of Bantul area as sub urban area that can be seen from the characteristics of sub urban in Banguntapan sub district. Moreover, the Banguntapan sub district is the only area in Bantul which has a parking tax subject that the cost is self assessment and flat thus the dynamic of local finance managing problems can be observed and in-depth analyzed in Banguntapan sub district to seek the comparison of those 2 parking tax collection systems.
ABSTRACT In addition to national development needs be, is the increased development in the village, because the countryside which includes the biggest part of the national territory as well as the food and agricultural region covers the largest part of the community. Therefore rural development needs to be improved, especially through the development of human resource capacity in rural areas so that self and creativity can grow. Recognition of the village government to organize itself as a household in the village autonomy embodiment set forth in Law No. 32 Year 2004 on Regional Government and its implementation rules for the creation of a system of government that is simple, authoritative and able to mobilize the community in the development and administration of village government effective and efficient. Decentralization of understanding itself is autonomous authority to regulate and manage the interests of the public in accordance with the regulations per the invitations, in the field of rural development and rural governments be encouraged through increased coordination and improvement of sectoral development, human resource development, resource utilization nature and growth climate that encourages growth and self-sufficient community initiatives. By strengthening the position of the village government, the village is able to mobilize the community to participate in the development and village governments are able to organize efficient and effective manner, in accordance with the demands of today's construction. To support this wisdom is always manifested in rural development . Thus, the leadership was instrumental sub-district head, which is to provide guidance and direction to the village government officials in various matters relating to the organization of government, and rural development. Camat as the area district accountable to the Regent/Mayor is to coordinate, synchronize and all government agencies that exist within the region so that the entire apparatus can work optimally in accordance with its function, but it also required the division of labor and tasks are clearly from superiors to subordinates, so that in the administration of the village government can run efficient and effective.
This study was conducted examine the effect of fiscal decentralization and fiscal stress economic growth in the province of Bali, either directly or through a local financial performance. The research data is secondary data taken from publications of Ministry of Finance, BPS and Bappeda each regency / city. The variables analyzed using path analysis to determine the direct and indirect influence of the variables  the research model . The results of this analysis revealed that fiscal decentralization variable indirectly and fiscal stress variables affects economic growth significantly through regional financial performance , fiscal decentralization variables and fiscal stress directly influence economic growth , and financial performance variables significantly influence economic growth. To promote economic growth in an era where the area of fiscal decentralization, local governments are expected to increase their fiscal capacity, through the development of commodity-based economic activity, the intensification and expansion of revenue and efficient financial performance.
This research wasintended to describe the degree of fiscal decentralization in the autonomous regions in East Javaprovince in 2006-2010. This research belongs to the genre of secondary data with quantitativedescriptive type. The population in this study was all regencies/cities in East Java Province. Thedegree of fiscal decentralization was calculated from data collected by the three ratios, that is: a)PAD (Local Revenue) with TPD (Total Local Revenue); b) BHPBP (Tax and Non-Tax Sharing)with TPD; c) regional contribution to TPD. The research results showed that, first, seen from theratio of PAD to TPD, DDF (Degree of Fiscal Desentralization) of regencies/cities in East Javain 2006-2010 was in very low category with an average DDF percentage of 8%. Second, DDFof regencies/cities measured in terms of ratio of local contribution and TPD, had a high level ofDDF, reaching 83%. Third, DDF of regencies/cities in East Java in 2006-2010 of BHPBP ratiowith TPD had a very low percentage, reaching an average of only 9%, so the region’s financialdependence on the construction financing of central government funding is very high. Keywords : regional autonomy, fiscal decentralization, degree of fiscal decentralization.
Abstract : Supporting Local Revenue in Fiscal Decentralization and Regional Development . In the framework of the implementation of regional autonomy in accordance with UU No.32 Tahun 2004 on local government . Local governments are required to be able to organize and manage his own household Sweeping based regulations and develop and increase revenue . This study aims to determine , describe and analyze the role of local revenues to support fiscal decentralization and regional development . By using this type of qualitative research method with a descriptive approach . The analytical method used is through an interactive method of Miles and Huberman . It can be concluded that the local revenue Batu City still has a low degree of fiscal decentralization , the high degree of dependence on the central government means that there is a low contribution to the financing of development in the Batu City , especially in the construction of road infrastructure , irrigation and network. Keywords: Revenue, Fiscal Decentralization, The degree of fiscal Abstrak: Pendapatan Asli Daerah dalam Menunjang Desentralisasi Fiskal dan Pembangunan Daerah. Dalam rangka penyelenggaraan otonomi daerah sesuai dengan Undang-undang No.32 Tahun 2004 tentang pemerintah daerah. Pemerintah daerah dituntut agar mampu mengatur dan mengurus rumah tangganya sendiri secara luas dan menyeluruh berdasarkan peraturan yang berlaku dan mengembangkan dan meningkatkan pendapatan asli daerah. Penelitian ini bertujuan untuk mengetahui, mendeskripsikan dan menganalisi peran pendapatan asli daerah dalam menunjang desentralisasi fiskal dan pembangunan daerah. Dengan menggunakan jenis metode penelitian kualitatif dengan pendekatan deskriptif. Metode analisis yang digunakan adalah melalui metode interaktif Miles dan Huberman. Dapat disimpulkan bahwa pendapatan asli daerah Kota Batu masih memiliki derajat desentralisasi fiskal yang rendah, tingkat ketergantungan yang tinggi terhadap pemerintah pusat berarti menunjukan adanya konstribusi yang rendah terhadap pembiayaan pembangunan pada pemerintah Kota Batu, khususnya dalam pembangunan infrastuktur jalan, irigasi dan jaringan. Kata kunci: pendapatan asli daerah, desentralisasi fiskal, derajat desentralisasi fiskal
Fiscal decentralization is one of the fundamental paths to promote efficiency for governmental management,and the System Reform of Tax Distribution is an important portion of fiscal decentralization.Since the implication of the reform two decades ago,some problems have arisen,such as the mismatch between local governments'financial power and routine power,lack of or insufficient public services provided by local governments.As one of the basic public services,rural compulsory education relies to a large extent on tax system reform,especially on finance.For now,it is the county-level finance that supports rural compulsory education,which has posed many challenges related to accessibility,the efficiency and equality of the rural compulsory education.An optimized supplying system of rural compulsory education needs a continuously developed and guaranteed fiscal providing regime.
Groundwater tax is one type that is managed by the local tax . Tax groundwater previously managed by the provincial government then managed entirely by local governments as a form of decentralization . Implementation of tax policy at Tegal ground water is fully regulated in Regulation No. 2 of 2011 About Tax Groundwater . Authorized agency in terms of tax collection and management of ground water is Revenue Service, Management, Finance and Public Asset ( DPPKAD). Local regulations governing the issuance of tax policy groundwater is one of the efforts to preserve and control of groundwater use , so that it can be used on an ongoing basis and the tax function as a source of income to finance a useful area for regional development. This study aims to explain how tax policy implementation groundwater management in Tegal and identify aspects that support and hinder the implementation of tax policy groundwater managed by DPPKAD Tegal and is expected to become an input for implementing this policy. Supporting and inhibiting aspects identified aspects of the phenomenon of financial resources, economic conditions, social and political society, communication, and characteristics of the implementing agency. This is a descriptive qualitative study, using snowballing sampling technique. This study shows that the implementation of the groundwater tax already well proven with the successful achievement of the groundwater tax revenue , but there are some obstacles in its implementation. Many inhibiting factors that affect the implementation of groundwater tax collection, there are limited budget, yet comprehensive level of consciousness by taxpayer, and the lack of participation of the taxpayer and lack of socialization because DPPKAD has never held a formal socialization.
<p class="Abstract1">The regional autonomy in Indonesia gives the implication to the shift of authority between the center and local government in many sectors. The regional autonomy also makes the decentralization that related with the local financing management, the economy planning including the local planning and other planning that shifted from the central government to the local government. The study aims to know the effect of fiscal decentralization from the income and spending aspect towards the local economic development in Indonesia (gas and oil nationally). The method analysis in this study is the panel data from 1995-2000 and 2001-2004.The result shows that before decentralization on the year of 1995-2000, the fiscal decentralization whether from income or spending aspect has negative influence to the economy growth. Coming into decentralization from 2001-2004, the fiscal decentralization on supporting the economy development, whether from government income or spending is increasing. But the fiscal decentralization is exceeding the spending aspect compare to the income, whether in national level, with oil and gas or without oil and gas, inside Java or outside Java. <p class="Keyword1"> <p class="Abstract2"><strong></strong>Pelaksanaan otonomi daerah di Indonesia membawa implikasi pada pelimpahan kewenangan antara pusat dan daerah dalam berbagai bidang. Adanya otonomi daerah maka terjadi desentralisasi yang menyangkut pengelolaan keuangan daerah, perencanaan ekonomi termasuk menyusun program-program pembangunan daerah dan perencanaan lainnya yang dilimpahkan dari pusat ke daerah. Studi ini bertujuan untuk mengetahui pengaruh desentralisasi fiskal dari sisi penerimaan dan pengeluaran terhadap pertumbuhan ekonomi daerah provinsi di Indonesia (nasional dengan migas dan tanpa migas, di Jawa dan di luar Jawa). Metode analisis yang digunakan dalam penulisan studi ini menggunakan data panel secara terpisah pada periode 1995-2000 dan 2001-2004. Hasil analisa menunjukkan bahwa sebelum pelaksanaan era desentralisasi periode 1995-2000, pengaruh desentralisasi fiskal dari sisi penerimaan dan pengeluaran berpengaruh negatif terhadap pertumbuhan ekonomi, baik untuk tingkat nasional dengan migas dan tanpa migas, di Jawa dan di luar Jawa. Memasuki era desentralisasi selama kurun waktu 2001-2004, pengaruh desentralisasi fiskal dalam mendorong pertumbuhan ekonomi, baik melalui sisi penerimaan maupun pengeluaran mengalami peningkatan dibandingkan sebelum era desentralisasi. Namun pengaruh desentralisasi fiskal tersebut jauh lebih besar melalui sisi pengeluaran dibandingkan sisi penerimaan daerah, baik di tingkat nasional dengan migas dan tanpa migas, di jawa maupun di luar Jawa. <p class="Keyword1">
This research of The Regions OriginalRevenue Realization Potency in Achieving Region Finance Independence of Regency Sekadau Year 2006-2011. it aims to analyze regency region financial conditions of Seakdau Regency, how is growth, composition, effectiveness, self region acceptance liability, and PADS acceptance elasticity at Sekadau Regency, as one of financial performance indicator region, on year period that is utilized 2006 to 2011. The variable that analyzed is, all the regions revenue's component, PAD, taxes, retribution, etc. propertied region, Population, and PDRB by use of data skunder that acquired of on duty Regency Region Income sekadau and BPS (Sekadaus Regency in Numeral). Result observationaling to point out that up to growth research period PAD Sekadaus Regency as big as 45.94 % by Region Taxes compositions 27%, Region Retribution 18%, Wealth management result region 7%, and etc. PAD is 48%. While PADS acceptance effectiveness up to that period average as big as 98.61%. Degrees arithmetic result Decentralize Fiscal at Regency sekadau that bottommost, up to year period 2006-2011 which is average just as big as 2,73 %. this bottommost bases Depdagris criterion. Elasticities arithmetic result point out PADS growth sekadau inelastiss regency to PDRB namely as big as 0,35. Meanwhile elasticity to population as big as 0,05(inelastis). Its mean is changed or added islandic as big as 1 % make changing or added total PADS acceptances as big as 0,35%, and is changed or added islandic as big as 1 % make changing or added total PADS acceptances as big as 0,055%, . Key word: Effectiveness, Elasticity, PAD, Financially Region.