KEMANDIRIAN FISKAL DAERAH OTONOMI: KESIAPAN DAERAH DALAM PELIMPAHAN KEWENANGAN PENGELOLAAN PAJAK BUMI DAN BANGUNAN PERKOTAAN DAN PERDESAAN
Downloads
Financially independent for a region is a must in decentralization era. This article try to examine how central and local government push their effort to make a region financially independent. One of the policy agenda is to delegate the authority to manage property tax from central government to local government. Based on Law Number 28/ 2009, property tax becomes the authority of local government, this is a very good news to increasing local revenue. The increasing of local revenue is expected to increasing local government capacity to funding their activity. Nevertheless, local government readiness becomes a big issue, known that until 2013 only 123 kabupaten/kota that already implemented this policy, where the rest of the kabupaten/kota are still not ready to implement it. But, the current issue is the capacity of readiness, not all of the kabupaten/kota has the capicity and capability to implement the policy. Therefore, this policy needs to be reck by central government, so in the future this policy can be a good instrument to made region financially independent.
Keywords: Financially Independent, Decentralization, and Property Tax
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
