Tinjauan Yuridis Atas Pajak Daerah dan Retribusi Daerah Dikaitkan Dengan Pelaksanaan Otonomi Daerah

Abstract

With the enactment of the Law on Local Government which regulates the delegation
of authority and responsibility the Central Government to Local Governments, and
the emergence of the Law on Financial Balance between Central and Local Governments,
are appropriately regions can develop local resources and reduce on the
Local to the Central Government. but, from a variety of empirical observations show
that the implementation of regional autonomy has led to distortions and high cost
economy.
In this paper will try to describe and explain the fact that there are policies that
can be taken to improve the financial performance of Local Government in order to
achieve improvement of regional real income to finance sustainable development.
Keywords: Local government, central government, autonomy, regional real income,
regional tax