OPTIMALISASI SUMBER PENDAPATAN ASLI DAERAH DALAM PELAKSANAAN PEMBANGUNAN INFRASTRUKTUR DAERAH KABUPATEN LAMONGAN

Abstract

This research aimed to: 1) find out and analyze optimized the Own-Source Revenue in supporting the regional development of Lamongan 2013-2017, 2) find out analyze supporting and inhibiting factors in optimazing the Own-Source Revenue in Lamongan, 3) efforts and policies which were carried out by the local government of Lamongan in optimizing the Own-Source Revenue. While, the research was qualitative. Moreover, the data analysis techniques used qualitative descriptive analysis. The research result concluded as follows: 1) The other legitimated Own-Source Revenue made large contribution compared to the other three components on its revenue; 2) During 2013-2016, the realization of Own-Source Revenue which fulfilled the budget. On the other hand, the Own-Source Revenue in 2017 had budget deficit; 3) Supporting factors which optimizing the Own-Source Revenue namely: implementation of E0PBB on collection of regional Taxes and Retributions. Had applied intensification and extensification; 4) Inhibiting factors namely lack of tax awareness and regional levies and sudden regulation changes had suddenly referred to taxes and regional levies permits; 5) Government efforts and policies which were taken by the government in optimizing the Own-Source Revenue had animed to stabilized the regional infrastructure development, increase the taxpayers and apply sanctions to uncooperative taxpayers.
Keywords : Optimization, Own-Source Revenue, Regional Infrastructure Development.