ANALISIS KONFIGURASI PAJAK DAERAH DI KOTA DEPOK (T AHUN 2000 - 2004)

Sari

Abstrak
This research focuses on four questions and purposes, namely; (a) the great
of contribution of the local original income (PAD) to the Local Budget
(APBD); (b) the great of contribution of the local taxes to the Local Original
Income (PAD); (c) variation of collecting different kinds of local taxes on
any district in Depok City, and (d) the factors having impact on such
variation. The research in Depok City in the consideration of the City statute
has just been given in the beginning of the effective of the Law No. 22 of
1999 concerning Local Government and the Law No. 25 of 1999 on the
Finance Balance between the Central Government and Local Government.
This research is a qualitative research using data in five years period, from
2000 until 2004. The data variations are limited on 2004. The secondary
data has been obtained through document studies such as local budget,
annual report, local regulations and local monograph. The research results
show that the contribution of local original income (PAD) to the local budget
is still small. In this case means that Depok City is depending on central
government's grant to carry out its services and society's development. The
other finding shows that the contribution of the local original income (PAD)
resembles the contribution of the local original income (PAD). This case
means that public service is unable to be fully carried out yet as expected by
the Law No. 22 of 1999 on Local Government. Beside that it is found the
variation of income on different tax among districts as the impact of the
variation of the district potential and condition of human resources working
at the Office of Local Income. Based on the research results, it is
recommended that it is necessary to make intensification rather than
extensification to the collection of local taxes and conduct a research on the
performance of human resources working at the Office of Local Income in
Depok City.