KEBIJAKAN PENETAPAN RETRIBUSI SERTA KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH (SEBUAH KASUS DI KOTA CIMAHI)
##plugins.themes.bootstrap3.article.sidebar##
##plugins.themes.bootstrap3.article.main##
Abstract
To comply with the expenditures, autonomous local government often puts efforts to raiselocal revenues through retributions. However, this should be done cautiously because the retributions citizens pay should be compliant with the public services citizens gain. Therefore, local government may procure two approaches. First, local government reorientates the retribution-taking itself. Second, local government re-allocates the expenditure posts.
##plugins.themes.bootstrap3.article.details##
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- The journal allow the authors to hold the copyright without restrictions and allow the authors to retain publishing rights without restrictions.
- Authors can enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) before and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
References
Bastian, Indra, (2002), Sistem Akuntansi Sektor Publik, Jakarta, Salemba Empat.
Devas, Nick, et all., (1989), Keuangan Pemerintah Daerah di Indonesia, Jakarta, Universitas
Indonesia
Halim, Abdul, (2002), Akuntansi Dan Pengendalian Keuangan Daerah, Yogyakarta, UPP AMP
YKPN.
Mardiasmo, (2002), Otonomi & Manajemen Keuangan Daerah, Yogyakarta, Andi.
Suparmoko, (2002), Ekonomi Publik, untuk Keuangan dan Pembangunan Daerah, Yogyakarta,
Andi.
Undang-Undang Republik Indonesia Nomor 17 tahun 2003 tentang Keuangan Negara.
Undang-Undang Republik Indonesia Nomor 32 tahun 2004 Tentang Pemerintah Daerah.
Undang-Undang Republik Indonesia Nomor 33 tahun 2004 Tentang Perimbangan
Keuangan Antara Pemerintah Pusat dan Pemerintah Daerah.
Undang-Undang Republik Indonesia Nomor 34 tahun 2002 tentang Pajak Daerah dan
Retribusi Daerah.
Yani, Ahmad, (2002), Hubungan Keuangan Antara Pemerintah Pusat dan Daerah di Indonesia,
Jakarta, Raja Grafindo Persada.