scholarly journals EKSISTENSI PAJAK DAERAH SEBAGAI WUJUD PELAKSANAAN OTONOMI DAERAH DALAM KERANGKA GOOD FINANCIAL GOVERNANCE

Media Iuris ◽  
2018 ◽  
Vol 1 (2) ◽  
pp. 251 ◽  
Author(s):  
Galih Arya Prathama

The increase of regional capacity in managing the needs of Regional Development accompanied by the Delegation of Authority from Central Government to Regional Government, has implications in increasing the need for Development Funds, while the Regions can’t continue to rely on the fulfillment of these needs to the Central Government. In response to this, in implementing Autonomy, the Regions are given additional Authority of Financial Management. Such authority, creates demands for the Regions to be creative and focused in achieving the Government Goals that have been established.,As an effort to execute duties and functions of Regional Government in the form of Regional Financial Management, then a region must be able to recognize the potential and explore all the resources it has. Local Government is expected to dig deeper related to the potential derived from its own financial resources, especially in order to meet the needs of government financing and development in the region, one of them through Local Own Revenue as one of the main sources of Regional Financial Reception. Independence of Local Own Revenue for a Regional Government, giving positive support to the ability of the region in meeting the needs to build the region. Thus, the greater source of income derived from the potential owned by a region, the more freely the area can accommodate the needs of community without the interest of Central Government which is not in accordance with the needs of people in the region.

Author(s):  
Rahyunir Rauf

In the Indonesian national government system is recognized the existence of local government, the region consists of provincial, district and municipal areas. The Provincial Region is headed by a Governor, a Regency area headed by a Regent and a City area headed by a Mayor. Based on Law Number 23 Year 2014 on Regional Government placed the Governor in 2 (two) functions, namely; As Head of Region and As Deputy of Central Government in Region. The governor as the representative of the central government in the regions gained the delegation of authority from the government to carry out central government affairs in the regions. As a representative of the central government in the region the governor carries out the absolute affairs and implements the concurrent governmental affairs which are the authority of the central government and conducts the guidance and supervision of the districts / municipalities in carrying out the concurrent affairs which are the authority of the district / city government. In the implementation of central government affairs in the region it is necessary to have central government representatives in the regions and vertical institutions. Prior to the issuance of Law Number 23 Year 2014 in relation to the Governor as the representative of the central government in the regions is regulated in Law Number 32 Year 2004 regarding regional government and followed up by Government Regulation No. 7 of 2008 on Deconcentration and Co-Administration. In Act No. 23 of 2014 on Regional Government it is stated that the representative of central government in the regions is only given to the Governor, while the Regent / Mayor does not get the authority as a representative of the central government in the region. In carrying out the guidance and supervision on the implementation of government affairs which is the authority of the district / city and the task of assistance by the district / city, the President is assisted by the Governor as the representative of the central government.  


Yurispruden ◽  
2021 ◽  
Vol 4 (2) ◽  
pp. 208
Author(s):  
Fahrul Abrori

 ABSTRAKPandemi Covid-19 yang terjadi di Indonesia membuat pemerintah membuat kebijakan-kebijakan sebagai stimulus untuk menjaga kestabilan masyarakat dan perekonomian. Pemerintah pusat memberikan kewenangan kepada pemerintah daerah untuk mengelola keuangan daerah untuk menangani covid-19 di daerah masing-masing. Hal ini disebabkan karena pemerintah daerah lebih memahami kebutuhan daerahnya. Permasalahan yang diangkat Pertama, bagaimana hubungan Pemerintah Pusat dan Pemerintah Daerah dalam pengelolaan keuangan untuk penanganan pandemi Covid-19? Kedua, Apa peran Pemerintah Daerah dalam pengelolaan keuangan daerah untuk penanganan pandemi Covid-19? Menggunakan metode penelitian yuridis normatif dengan pendekatan perundang-undangan dan pendekatan konsep. Hubungan Pemerintah Pusat dan Pemerintah Daerah dalam Pengelolaan Keuangan untuk Penanganan Pandemi Covid-19 yaitu desentralisasi fiskal yang mana. Peran Pemerintah Daerah dalam Pengelolaan Keuangan Daerah untuk Penanganan Pandemi Covid-19 yaitu dengan melakukan refocusing kegiatan, realokasi anggaran, dan Penggunaan Anggaran Pendapatan dan Belanja Daerah.Kata kunci: Pemerintah Daerah, Pengelolaan Keuangan Daerah, Pandemi Covid-19 ABSTRACTThe Covid-19 pandemic in Indonesia led the government to make policies as a stimulus to maintain the stability of society and the economy. The central government authorizes local governments to manage local finances to deal with covid-19 in their respective regions. This is because the local government better understands the needs of the region. The issue raised first, how is the relationship between the Central Government and Local Government in financial management for the handling of the Covid-19 pandemic? Second, What is the role of local governments in regional financial management for the handling of the Covid-19 pandemic? Using normative juridical research methods with statutory approaches and concept approaches. The relationship between the Central Government and Local Government in Financial Management for the Handling of the Covid-19 Pandemic is fiscal decentralization. The role of local governments in regional financial management for the handling of the Covid-19 pandemic is by refocusing activities, reallocating budgets, and using regional budgets.Keywords: Local Government, Regional Financial Management, Covid-19 Pandemic


Lentera Hukum ◽  
2017 ◽  
Vol 4 (2) ◽  
pp. 131
Author(s):  
Era Nandya Febriana ◽  
Jayus Jayus ◽  
Rosita Indrayati

Indonesia is the Unitary State. It is understood that within a unitary state, the central government operates a high state sovereignty. In order not to be arbitrary, the activities of the central government are supervised and limited by the constitution. The government which is divided from the Central Government to the Regional Government included Regional Autonomy therein, as well as the authority of the Regional Government, is on duty to manage the Regional Property. In carrying out its authority as an administrator of local property, there are still many abuses or omissions committed by the local government in operating its authority in managing regional property, such as the negligence of the Regional Assets, the misuse of authority in the revocation of rights already granted by the regional government on the right to use of local property, using local property for personal interest. In the management of regional property required planning, implementation, and supervision by the local government in accordance with applicable laws and regulations in the constitution. Keywords: Authority, Local Government, Management of Regional Property


2020 ◽  
Vol 5 (4) ◽  
pp. 1-5
Author(s):  
Andrey Banyudoyo ◽  
Triyanti Anugrahini

As one of the countries that has rich natural potential, Indonesia is an archipelago country that has extraordinary natural potential. Therefore, to ensure maximum efforts from the implementation of these efforts, a regulation was formed whereby the Central Government authorizes the Regional Government to maximize its potential. the. . The development of national tourism which is quite good in the last five years provides opportunities for each region that has the potential to further develop and maximize all the potential of its region. This then provides an opportunity for the government to build concrete steps in developing an area that originally had potential in the end. can be used to encourage the area to become a tourist area, where these conditions have an impact on the community in the area. The purpose of writing this article is to find out the efforts of the local government in building community welfare through the development of tourist areas on Pari Island. The method used in this writing is a qualitative descriptive type. Data collection techniques in the form of documentation study, observation and in-depth interviews. By taking informants using purposive sampling. The results obtained are that the government has made various efforts to develop the tourism area on Pari Island.


Rechtsidee ◽  
2019 ◽  
Vol 5 (2) ◽  
Author(s):  
Nadir Nadir ◽  
Win Yuli Wardani

New corruption of the autonomous regions take a place, so that the government is unable to control the regional government. This is because the lack of supervision in the area during this is becoming the main factors a trigger regional heads to conduct corruption, and abuse of authority behind legitimacy leadership kiai. In addition, people in the they felt unable to be afraid to monitor and regional leaders, because it is still of cling values trach kiai. Hence, regional head lost his control. Local government administration as the base behavior corruption behind legitimacy leadership kiai because some respects, namely: (1) of the lack of supervision of the central government towards the regional government. (2) the the breadth of affairs which is the authority of the regional government. (3) of religiousness loss of values in self leader. (4) the weak regulation criminal sanctions for investors. (5) the lack of supervision of the society to the regional government. (6) values still a cling obedience the community against the figure of kiai. While the supporters become factors behavior corruption increasingly exist in perspective regional government reversed legitimacy leadership kiai, namely: (1) an opportunity patient office / erceived opportunity. (2) desire or the will to do corruption. (3) living expenses as pressure (lavish lifestyle as a necessity / living beyond one' s means, polygamy as a cost not light, promising welfare, promising removal of civil servants for temporary, promising free health.


2020 ◽  
Vol 12 (1) ◽  
pp. 23-46
Author(s):  
Puji Astuti Rahayu ◽  
Sylvia Fettry ◽  
Monica Paramita

Financial management reforms to improve quality are continuously carried out. Regional financial management is carried out in an integrated system embodied in the Local Government Budget which is determined annually by regional regulations. The drafting of the Local Government Budget is guided by the Local Government Work in order to realize services to the community to achieve the goal of the state. It requires an inflow of funds to finance regional expenditure. Regional sources of revenue can be obtained from three sources: a) local own-source revenue, b) fiscal balance transfers from the central government to regions, c) other local own-source revenue. As a form of transparent and accountable regional financial management, it is necessary to prepare financial reports audited by the BPK. Based on the result of the audit, the local government experienced improvement and decreased Opinion on The Report On Local Government Finance from 2013 to 206. The opinion that has been achieved are an illustration of the success in the presenting of the financial statement and the constraints faced by the Regional Government in West Java Province in obtaining WTP Opinions from BPK. This research is descriptive, and data collection techniques are questionnaires, the study of literature from  Report of Audit Findings and interviews with related parties


Yurispruden ◽  
2021 ◽  
Vol 4 (2) ◽  
pp. 175
Author(s):  
Afifuddin Afifuddin

 ABSTRACTThe implementation of public services is still going on with the old public administration practices. Therefore, it is time for the bureaucracy to change its mindset. The development of the paradigm of public administration can bring enlightenment to the bureaucracy. Public Service innovation and creativity is one of the right solutions in the era of regional autonomy in achieving the welfare of modern regional government. The Indonesian state in running the government, the relationship between the central government and local governments must be well and harmoniously established. The intertwined goal is for the prosperity of the people. Regional autonomy can provide flexibility for regions to innovate and create local community creativity as material for local government policies. Therefore, several important discourses in Public Administration Science can be a reference for modernizing the administration of local government in the era of regional autonomy. Keywords        : Innovation, Public Service Creativity, Regional Autonomy, Center,                          Region and Local Government ABSTRAKPenyelenggarakan pelayanan publik masih saja terjadi praktik-praktik old public administration. Oleh karena itu sudah saatnya birokrasi merubah mindsetnya. Perkembangan paradigma administrasi publik dapat membawa pencerahan bagi birokrasi. Inovasi dan kreativitas Public Service merupakan salah satu solusi yang tepat di era otonomi daerah dalam mencapai kesejahteraan pemerintahan daerah yang modern. Negara Indonesia dalam menjalankan pemerintahan, hubungan pemerintah pusat dan pemerintah daerah harus terjalin dengan baik dan harmonis. Tujuan yang terjalin tersebut untuk kemakmuran rakyat. Otonomi daerah dapat memberikan keleluasaan bagi daerah untuk melakukan innovasi dan kreativitas masyarakat setempat sebagai bahan kebijakan local government. Oleh karena itu beberapa wacana penting dalam Ilmu Administrasi Publik dapat menjadi rujukan untuk memodernisasi penyelenggaraan pemerintah daerah dalam era otonomi daerah. Kata Kunci    : Inovasi, kreativitas Public Service, Otonomi Daerah, Pusat, Daerah dan                          Local Government 


2018 ◽  
pp. 103-114
Author(s):  
Baharuddin Thahir

ABSTRACTKawasan Khusus are a concept that is used in the system of regional government in Indonesia. It is implemented simultaneously with other concepts such as decentralization, deconcentration and special autonomy. Kawasan khusus are formed by the central government with certain functions and in certain locations. In the perspective of the government, the agency or area manager carries out the functions of the government, especially the service function and the development function which is related to the specificity that it carries. Based on the regulations on regional government, special areas have many types, their existence also experienced various responses from the local government, some accepted some who refused and often conflict. This is due to a conflict that accompanies the implementation of a special area, the conflict can be at the usual policy level as well as in asset conflicts. Conflicts between local  overnments and special area managers can only be terminated if the government clarifies the authority boundaries of autonomous regions and special areas operating in the same area Keyword: system, regional government, Indonesia


2021 ◽  
Vol 12 (1) ◽  
pp. 31
Author(s):  
Sridarnilawati Sridarnilawati ◽  
Suhairi Suhairi ◽  
Vima Tista Putriana

The preparation of planning and budgeting documents greatly contributes to the achievement of regional performance. Consistency in planning and budgeting is an indicator in assessing the performance of local governments. The object of this research is educational affairs. Education affairs are given top priority for the local government of Kota Solok. It is intended that the budget for education affairs reaches more than 20% of the total regional expenditure budget. Types of data are secondary data and primary data. Secondary data are RPJMD, RKPD, KUA, PPAS and APBD and LAKIP while primary data is neglecting to interview members of the Regional Government Budget Team (TAPD), BAPPEDA and OPD who are responsible for Educational Affairs. Assessment of the consistency of planning and budgeting uses the Planning and Budgeting Consolidated Matrix (MKPP) and the causes of inconsistency are interviews with informants who understand and know this. The results of this research consistency of planning and budgeting for educational affairs is very good. The causes of inconsistency in planning and budgeting documents are that the proposed Special Allocation Fund (DAK) was not approved by the Central Government, the intervention of the Government and Members of the Council, the existence of regulations from the Central Government. Analysis of the achievement of the performance of education affairs in the City of Solok shows that in general the achievement of the indicators of education affairs has not been achieved because the achievement of indicators according to each year is.


Author(s):  
Seviola Islaini ◽  
Lalu Husni ◽  
M. Ilwan

This study aims to determine the authority of the Audit Board of The Republic of Indonesia in carrying out audits of Village Financial Management. This research is a normative legal research with a statutory approach and conceptual approach. Based on the research results it is known that the inspection conducted by the Audit Board of The Republic of Indonesia covers all elements of state finance as stipulated in Law Number 17 of 2003, but village finance is not explicitly mentioned in the regulation. Referring to the approach used in formulating State Finances in a general explanation of Law Number 17 of 2003 concerning State Finances, can be said that finance managed by the village government is also included in the scope of state/regional finances which are also the object of Supreme Audit Board audit. This is related to the clarity of the status and legal certainty over villages in the constitution of the Republic of Indonesia. Village government as the lowest body of authority has the original authority to regulate its own household also has the authority and power as a gradual delegation of government over it ie the regional government and the central government, so that the central/regional government and village government is an inseparable part of government administration country. Therefore village finance is a state/regional financial subsystem as a consequence of the division of tasks among the government, regional government and village government.


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