ANALISIS POTENSI DAN PERTUMBUHAN PENERIMAAN PAJAK PENGHASILAN (PPh) DI SOLO, JAWA TENGAH ANTARA SEBELUM DAN SETELAH ERA OTONOMI DAERAH

Abstract

The legitimate of the UU No 22 and 25 Year 1999 in 2001 has great influenced to the authorization and the trustworthy also to the financial condition of a district. Solo regency is one of counties that received an increasing income since this regulation is justifiable. In this case, the sources of the other potential income districts must be located to be a promise income and the exceptional distribution fund is used to employ the effective exceed fiscal in handling construction and building up another region that can be develop as another income districts.

The financial condition of a district can be seen from the necessity and capacity fiscal of the district. The discrepancy of necessity and capacity of fiscal can be avoided and it can be shifted for standard public aid. A calculation of the necessity and capacity can be done using formula to compute the public allocation fund "Dana Alokasi Umum" (PP No. 84 Year 2001). The goverment of Solo county need to allocate construction fund because there are abundantly fiscal capacity for solving construction problem at this time and other part of constructions that can become an income sources to maintain the fiscal capacity. The analysis result is also obtained that the tax sources and the potential retribution that can be developed need to be done optimally.