Abstract
The income of local own revenues is a significant sources for routine and developmen expenditure in local government. The amount of local taxation and user charges income are influenced by the kind of local taxation and user charges which is being implemented and adjusted by the rule that is implemented, related with income of local taxation and user charges. The contribution of local taxation and user charges income to acceptance of local own resources in Bogor Municipal in the periode of budget years 1993/1994-2000 has significant meaning with the average income 27,78 per years. The contributin of local taxation and user charges income to the total income of Bogor Municipal can be see in their local government budget, related to the ability in doing local authonomy is good enough. The component of local taxation in the period 1993/1994-2000 has contribute 7,81 % per years with the growth average about 22.89 % per years. Mean while, the acceptance that come form the user charge component, in the same periode has contributed 15,61 % per years with the growth average 5.08 % per years. In increasing the contribution of local taxation and user charge income to the total of local own resources income and their contribution to the local government budget of Bogor Municipal, several things need to be done, such as intensification of collecting local taxation and user charges and also extensification by implementation of new local taxation and user charge, adjusted with the condition and potention that available. Keywords: local own revenues, local authonomy, local taxation, user charges, and local government budget
Highlights
The income of local own revenues is a significant sources for routine and developmen expenditure in local government
The amount of local taxation and user charges income are influenced by the kind of local taxation and user charges which is being implemented and adjusted by the rule that is implemented, related with income of local taxation and user charges
The contribution of local taxation and user charges income to acceptance of local own resources in Bogor Municipal in the periode of budget years 1993/1994-2000 has significant meaning with the average income 27,78 per years
Summary
Pelaksanaan otonomi daerah yang dititikberatkan pada Daerah Kabupaten dan Daerah Kota dimulai dengan adanya penyerahan sejumlah kewewenangan (urusan) dari pemerintah pusat ke pemerintah daerah yang bersangkutan. Pembiayaan yang dikenal dengan istilah PAD (Pendapatan Asli Daerah) di mana komponen utamanya adalah penerimaan yang berasal dari komponen pajak daerah dan retribusi daerah. Menjelaskan kontribusi penerimaan pajak daerah dan retribusi daerah terhadap perolehan pendapatan asli daerah, khususnya pada Pemerintah Daerah Kota Bogor sebagai studi kasus. 2. Menggambarkan kontribusi penerimaan pajak daerah dan retribusi daerah terhadap total perolehan penerimaan Pemerintah Daerah Kota Bogor yang tercermin dalam APBD-nya, dikaitkan dengan kemampuannya untuk melaksanakan otonomi daerah. Penelitian ini juga diharapkan dapat memberikan masukan bagi aparatur pemerintah (khususnya aparatur Pemerintah Daerah Kota Bogor) yang dapat menjadi bahan masukan dalam pengembilan kebijakan dimasa datang. Penelitian ini diharapkan dapat menjadi pemicu penelitian yang lebih lanjut dalam bidang kajian ini
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