Open AccessSTRATEGI SUMBER DAYA MANUSIA UNTUK PENGENDALIAN JUMLAH PENDAPATAN ASLI DAERAH DAN BELANJA RUTIN DALAM RANGKA OTONOMI DAERAH
Author(s) -
Soedjono Soedjono
Publication year - 2016
Publication title -
ekuitas (jurnal ekonomi dan keuangan)
Language(s) - English
Resource type - Journals
eISSN - 2548-5024
pISSN - 1411-0393
DOI - 10.24034/j25485024.y2000.v4.i4.1917
Subject(s) - revenue , business , finance , tariff , administration (probate law) , regional autonomy , tax revenue , economics , public economics , political science , politics , international trade , law
The role of Human Resource Strategy in addition to the District Financial Competence forms essential characteristics which show that an autonomous district can implement its district autonomy. This indicates the District has potential human resources beside its own financial authority and capacity so that it reduces to minimum its dependency upon the central government, thus the District Pure Revenue makes up the biggest part of the District Finance apart from the Balance and Loan District Fund.In carrying out its administration, the city government is to allot Routine and Development Spending. The types and the amount of the routine spending is allotted for the daily administration operations, the principal source of which is the Pure District Revenue and the Apportion of Tax and non-Tax Receipts from the Provincial Government should care.folly be controlled to maintain the ha/lance. The result of the research shows that during the period of ten years, the last three years of which the Pure District Revenue and the Apportion of Tax and non-Tax Receipts from the Provincial Government turned to be smaller than the Routine Spending. This indicates there was lack of strategy in the application for the independency in the District Autonomy. In additions, the results of the study reveals that one of the main causes of the low source of revenue is that the city administration did not get the portion from the Apportion of Tax for Motor Vehicle and Taxfor Change of Ownership of Motor Vehicle and also the Tariff of Test for Roadworthy of the Motor Vehiclefrom the Provincial Government. Where as this is an district potential resource for City Administration.Related to the above cases the Surabaya City Government will individually and/or conjointly in a short time propose the Central Government to shortly annul the Laws No.18of1997 on District Tax and District Retribution and issue new Laws and also call for the East Java Provincial Administration the apportion of Tax for Motor Vehicle and Tax for Change of Ownership of Motor Vehicle and also the Tariff of Test for Roadworthy of the Motor Vehicle to the amount of at least 50% so as to cover the Routine Spending and acquire Distri ct Saving.