Kajian Pemetaan Dan Optimalisasi Potensi Pajak Dalam Rangka Meningkatkan Pendapatan Asli Daerah (Pad) Di Kabupaten Jember

Abstract

In autonomy concept of area, local government has important role in arranging and managing its own area, including financial management, which is decanted in UU No 32 and 33 2004. Regulation of local government expected to be more can dig potency of source of acceptance of area in defraying all activities development of area through make-up of Local Real Earning. Source of acceptance of the LRE can be conducted through intensification and extensification tax area and retribution. In Jember regency, acceptance of area tax was not optimal result while compared to local retribution. In 2003 – 2006, percentage of local tax contribution showed 28,30%, it has lower value than local retribution which has 44,33% (APBD, 2003-2006). Therefore, it requires to be identified local tax optimalization through previous problems evaluation, so that in turn can be formulated government policies precisely. The empirical result of this study indicated that in Jember regency, type of low potential tax are hotel and restaurant, amusement, entertainment and light road. Other case, dig tax on group C has potential local earning. Society perception on influence factor of tax earning optimalization is institutional factor which appeared 55%, considering on imperfect law enforcement and administrative system. The importance of policy recommendations is local tax management which reach 62% through innovation on imposition tax system and improvement of human resource quality through training and education