ANALISIS KONFIGURASI PAJAK DAERAH DI KOTA DEPOK (T AHUN 2000 - 2004)
AbstrakThis research focuses on four questions and purposes, namely; (a) the greatof contribution of the local original income (PAD) to the Local Budget(APBD); (b) the great of contribution of the local taxes to the Local OriginalIncome (PAD); (c) variation of collecting different kinds of local taxes onany district in Depok City, and (d) the factors having impact on suchvariation. The research in Depok City in the consideration of the City statutehas just been given in the beginning of the effective of the Law No. 22 of1999 concerning Local Government and the Law No. 25 of 1999 on theFinance Balance between the Central Government and Local Government.This research is a qualitative research using data in five years period, from2000 until 2004. The data variations are limited on 2004. The secondarydata has been obtained through document studies such as local budget,annual report, local regulations and local monograph. The research resultsshow that the contribution of local original income (PAD) to the local budgetis still small. In this case means that Depok City is depending on centralgovernment's grant to carry out its services and society's development. Theother finding shows that the contribution of the local original income (PAD)resembles the contribution of the local original income (PAD). This casemeans that public service is unable to be fully carried out yet as expected bythe Law No. 22 of 1999 on Local Government. Beside that it is found thevariation of income on different tax among districts as the impact of thevariation of the district potential and condition of human resources workingat the Office of Local Income. Based on the research results, it isrecommended that it is necessary to make intensification rather thanextensification to the collection of local taxes and conduct a research on theperformance of human resources working at the Office of Local Income inDepok City.