EFEKTIVITAS PELAKSANAAN PERATURAN DAERAH PERPAJAKAN DAN RETRIBUSI DAERAH DALAM MEMPEROLEH PENDAPATAN ASLI DAERAH DI KABUPATEN SUPIORI PROVINSI PAPUAud

摘要

The Preamble of Constitution 1945 entrusts that the any purpose of Indonesia is to provide public welfare and make educated and literate nations. To reach the aim, then through the governmental and development tasks performance, the state needs some supporting elements and one of them is the availability of adequate sources acceptance. This acceptance is very important for the performance of all activities in every stage of governing bodies. If there is no adequate acceptance then the programs from the governing bodies will never run maximum. The wider the state, the higher the numbers of citizens, and the more complex the need of those citizens so the fund needed for performing government and development will be higher as well. This will certainly burden the state to finance the government and development conduct and expenses without the support from the local governments. To perform government and development activities in all fields, which are basically intended to improve the public welfare, then the local governments are suggested to be able to make intensification and intensification on their Original Local Income based on fiscal decentralization concepts. Nevertheless, that effort will never be able to be realized if the local governments not to optimize the effectiveness of the body of law especially of Local Government Legislation on Local Tax and Retribution. Based on the determination of regulation on Local Tax and Retribution is determined by Local Government Regulation. The Government of Supiori Regency has not worked the intensification of the local income from superior resources as is determined and entrusted by the Local Government Legislation on Local Tax and Retribution since the objects of those local tax and retribution as stated in the regulation is not synchronized within the potents of the resources in its area.