IMPLEMENTASI UNDANG-UNDANG NO.28 TAHUN 2009 TENTANG PDRD TERHADAP PAD

Abstract

This research is conducted at Revenue and Financial Management Offices of Surabaya city (DPPK). This research is meant to find out how much the contribution of local tax and local retribution (UU PDRD), to the Local Own-Source Revenue (PAD) of Surabaya city before and after the implementation of Regulations No.28 of 2009 related to the Local Tax and Local Retribution to the Local Own-Source Revenue (PAD) of Surabaya city, and also to find out the efforts of local government to optimize the PAD revenue. The result of this research shows that contribution of local tax and local retribution (UU PDRD), to the Local Own-Source Revenue (PAD) during the budget from 2009 to 2013 has experienced the changes before and after the implementation of Regulations No.28 of 2009. Before the implementation of Regulations No.28 of 2009, local tax has given very well contribution which is 56.25% to the revenue of the Local Own-Source Revenue (PAD) meanwhile local retribution has given its contribution less than 14.91%. And after the implementation of local tax and local retribution (UU PDRD) during the budget years from 2011 to 2013 there are changes in both components of Local Own-Source Revenue (PAD), the local tax has experienced the enhancement of contribution very well which is 79.12% to the receipt of Local Own-Source Revenue (PAD), meanwhile the local retribution has faced decrease of contribution less than 8.23%. One of the problems which are often come is from the side of lack of public awareness to pay the tax even though there is intense socialization to the public as the tax payers and to the future tax payers.
Keywords: Local Tax, Local Retribution, Local Own-Source Revenue (PAD), Regulations No.28 of 2009.