OPTIMALISASI PENDAPATAN ASLI DAERAH TERHADAP PEMBANGUNAN KOTA SURABAYA

Abstract

This research is aimed to find out: 1) to find out and to analyze how the optimization the local own source
revenue in supporting the development of Surabaya city, 2) to find out and to analyze the problems which
support and inhibit Local Own source revenue of Surabaya city. The research method has been done by using
qualitative research, meanwhile the analysis technique data has been done by using descriptive analysis with
qualitative approach. It can be concluded from the result of the research that: 1) In 2013-2015 periods, the
realization of local own source revenues which has been generated by the Department of Revenue and Financial
Management to meet the budget. The enhancement of 2013-2015 local own source revenues cannot be separated
from the efforts of the local government of Surabaya to support the implementation of local autonomy in which
the implementation has been conducted by using intensification and extentification. 2) the supporting factors to
optimize the local own source revenue i.e.: the officers should conduct the collection to the Delinquent taxpayer
(pick up the ball system). Give warning letter to the delinquent taxpayers. To provide information through the
ease of paying taxes to the nearest UPTD. To increase the socialization activity to the public. 3) The inhibiting
factors with the optimization of local own source revenue i.e.: the lack of knowledge of the public about the
payment procedure. The department has not been able to determine the punishment yet.4) The level of
development Surabaya city can be stated quite well, because the local own source revenue has been obtained more
than the budget which has been determined.
Keywords: optimization, local own source revenue, local development.