Fundamental pajak fredlin

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Kontribusi Pajak Daerah Dan Retribusi Daerah Te rhadap Peningkatan Pendapatan Asli Daerah Dalam Rangka Pelaksanaan Otonomi Daerah (Studi di Tiga Daerah Di Propinsi Sumatera Barat) Frenadin Adegustara, Syofiarti, Titin Fatimah  Abstract  Local autonomy is the important moment for the local area to holds their o wn  government. The local area is given the trust to regulate their own household. To realize the local government, off course the local government must supported by  financial sources. Local area must find the financial sources, ones of them is Pure  Local Income. Each outonomic area try to success their own government with increase their Pure Local Income that’ s comes from local ta a nd retribution. A. P!DA"#$#A! %. $atar Belakang Sei ri ng dengan be rgulir ny a ot onomi da erah, te lah me rubah pa ra di gma  penyelenggaraan pemerintahan di daerah dimana kekuasaan yang ber sifat sentralistik  berubah menjadi desentralistik dengan memberikan otonomi yang seluas-luasnya sebagaimana diat ur da la m Un da ng-undang No mo r 22 Tahun 1999 tentang Pemerintahan aerah sela nj ut ny a disingkat dengan sebut an UU No! 22"1999, kemudian diganti de ngan Undang- undan g Nomor #2 Ta hun 2$$ % selanjut ny a disi ngk at dengan sebutan UU No! #2" 2$$%! Pe rub ahan ke bi ja kan pe ngat ur an  pemerintahan daerah tersebut diselaraskan dengan adanya perubahan kebijakan terhadap pajak dan retribusi daerah sebagai landasan bagi daerah dalam menggali  potensi pendapatan daerah khususnya pendapatan asli daerah, yakni Undang-undang  Nomor 1& Tahun 19&' tentang Pajak aerah dan (etribusi aerah selanjutnya dis ing kat dengan sebutan UU No! 1&"19&', kemudi an dirubah dengan Und ang- undang Nomor #% Tahun 2$$$ tentang Perubahan )tas Undang-undang Nomor 1& Tahun 19&' tentang Pajak aerah dan (etribusi aerah, selanjutnya disingkat dengan sebutan UU No! #%"2$$$! Peru baha n ber baga i keb ija kan nasi onal seb agai mana dimaksud memba*a harapan besar bagi daerah untuk membangun daerahnya dengan menggali potensi 1

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