Abstract
This study aims to determine the tendency of growth of tax revenu elevies, the contribution PAD Jayapura city before and after the Law 28 Year 2009. The research method is done through quantitative analysis using financial ratio analysis techniques Jayapura city government. The resultis an average contribution of taxes to PAD both before and after the implementation of Law No.28 of 2009 showed an increase but the contribution levy decreased. However, the contribution of PAD to Total Revenue Region (TPD) showed an increase(rising).
Highlights
During the 15 years of traveling the implementation of fiscal decentralization was not yet able to create local financial independence
Based on data from the Regional Financial Information System (MoF) Ministry of Finance, it can be argued that until 2013, the average cost of areas in Indonesia is largely dominated by the high contribution coming from the fund balance, which reached an average of 80% of total revenues area
The third trend of financial ratios Jayapura City area in the period before and after the decentralization of taxes and charges through the implementation of Law No.28 of 2009are summarized in the following table
Summary
During the 15 years of traveling the implementation of fiscal decentralization was not yet able to create local financial independence. Based on data from the Regional Financial Information System (MoF) Ministry of Finance, it can be argued that until 2013, the average cost of areas in Indonesia is largely dominated by the high contribution coming from the fund balance, which reached an average of 80% of total revenues area. While local revenue is an indicator of local financial independence on average only account for 18% of total regional income. While the basic requirements for successful implementation of decentralization are adequate sources of revenue to fund spending responsibilities allocated to local governments. Levy taxation authority and the latter has been regulated in Law Number 28 Year 2009 on Local Taxes and Levies Act Daerah. The Act is a strategic step to strengthen the decentralization is more ideal
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
