ANALISA PENETAPAN TARGET PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN INDRAGIRI HULU

Surya Akbar

Sari


Abstract : This research study about phenomenon and symptom in governance of area, specially with reference to analysis to stipulating of goals earnings of area genuiness and ability of area in process acceptance of it area. For that need for us to comprehend Governance meaning, Governance represent organ in charge process service of public and obliged to process service of civil for every one who conduct governance relation, so that each every pertinent society member accepting it at the time of needed as according to governed demand. Besides to comprehend discussion in this research to elaborate furthermore about analysis stipulating of goals earnings of area genuiness, of course also will study about existence of monetary counter balance element between area and center as form management of area autonomy in process acceptance of area. Monetary counter balance between Government and Governance of Area is a system of division of fair finance, proporsional, democratic, transparent, and efficient in order to financing of management of Decentralization, by considering potency, condition of, and requirement of area, and also besaran financing of management of Deconcentration and Duty Aid. With existence of element of authority area in managing and process acceptance of its area, so researcher cope to give deeper solution about local government effort through on duty earnings of area in process acceptance of area through its authority in specifying goals acceptance of area. In specifying goals acceptance of this area need to local government to give rational calculation, objective and can be measured in its implementation wait. Therefore to analyse guidance in stipulating of this goals, shall on duty earnings of area can to be guided by acceptance of area in the year previously, taxpayer data and retribution is obliged to which have data, till can to coordinate more comprehensive to other on duty to get its conducive proposal and input it goals at sector acceptance of certain area. This matter is meant so that on duty earnings of local government and area indirectly can to give picture to growth of economics of its regional society, one of them of course can be depicted to through stipulating of goals acceptance of respective area to awareness of society taxpayer periodically mount or is downhill. So, Local government ought to can give clear picture to potency earnings of area genuiness and later;then construct society to increase awareness of taxpayer by process acceptance of the lease to develop build society.

Keyword : Local Government, Area Autonomy, Acceptance of Area, Earnings of Area Genuiness, Taxpayer


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Referensi


Daftar Rujukan :

Buku Panduan :

Fauzan, Muhammad. 2006. Hukum Pemerintahan Daerah : Kajian tentang hubungan keuangan pemerintah pusat & daerah. Yogyakarta : UII Press

Hamdi, Muchlis & Labolo, Muhadam .2007. Memahami Ilmu Pemerintahan, Jakarta: Raja Grafindo Persada

Natahiddin. 2001. Potensi dana perimbangan pada pemerintahan daerali di Propinsi Jambi, Manajemen Keuangan Daerah. Yogyakarta : UPP YKPN

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Wasistiono, Sadu. 2003. Kapita Selekta manajemen pemerintahan daerah. Bandung : CV. Fokusmedia

Peraturan Perundang-undangan & Peraturan Daerah

Undang-Undang Republik Indonesia Nomor 32 Tahun 2004 Tentang Pemerintahan Daerah

Undang-Undang Republik Indonesia Nomor 33 Tahun 2004 tentang Perimbangan Keuangan antara Pemerintah Pusat dan Pemerintah Daerah

Peraturan Pemerintah Republik Indonesia Nomor 69 Tahun 2010 Tentang Tata Cara Pemberian dan Pemanfaatan Insentif Pemungutan Pajak Daerah dan Retribusi Daerah

Peraturan daerah Kabupaten Indragiri Hulu Nomor 2 Tahun 2011 tentang Pajak Daerah

Peraturan Menteri Dalam Negeri Republik Indonesia No. 37 Tahun 2011 tentang Pedoman Penyusunan Anggaran Pendapatan dan Belanja Daerah Tahun Anggaran 2011

Data Dinas Daerah :

Data Laporan Keuangan Semester II Dinas Pendapatan Daerah Kabupaten Indragiri Hulu Tahun 2011

Data Laporan Keuangan Semester II Dinas Pendapatan Daerah Kabupaten Indragiri Hulu Tahun 2012

Kesimpulan Wawancara :

Kesimpulan wawancara tanggal 20 Agustus 2013 dengan Kasubbag Program Dinas PU dan Kasubbag Program Dispenda Kab. Inhu

Kesimpulan wawancara dengan Kasubbag. Program Dispenda Kab. Inhu pada tanggal 16 September 2013 tentang proses dan pedoman penetapan PAD

Kesimpulan wawancara dengan Kasubbag. Keuangan Dinas PU tanggal 20 Agustus 2013 tentang pedoman penetapan target PAD

Kesimpulan wawancara dengan Staf UPTD Dispenda Kec. Rengat Kab. Inhu pada tanggal 19 Agustus 2013 tentang pedoman penetapan target PAD


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