PERUBAHAN UNDANG-UNDANG PAJAK DAERAH DAN PENGARUHNYA TERHADAP OTONOMI DAF RAH DI KOTA SEMARANG

Abstract

Local/Regional Taxes is one of kirg:s of region income, it is very important to encourage region autonomy implementation. The Region Tax statutory is stated on 1997 by Regional Taxes and Regional Retribution Act (UU No 18 Thhun 1997), that replace UU No. 11 Drt 1957 and UU No. 12 Drt 1957. Itin in its implementation, UU No. 18 Tahun 1997 not so long, its condition can by reality that regional requires to take Regional 'Faxes should be desert with regional condition without limitation any more till No. 18 Tahun 1997 has replaced to UU No. 34 Tahun 2000. The goal of this research is to set data, in reality, about I low influencing of Regional Taxes Act against Regional Autonomy Implementation on Semarang. There is yuridis normative method to search data, that is yuridical research with secondary data as resource data. The output of this research says, "The Regional Taxes is one of kind important resources to original region inputs, its contribution about Rp. 49.079.378.230, - (Tahun Anggaran 2001-2002). UU No. 34 Tahun 2000 has a positive impact to Region Autonomy Implementation on Semarang, such as increasing of Regional Taexes inputs. Local/Regional Taxes is one of kirg:s of region income, it is very important to encourage region autonomy implementation. The Region Tax statutory is stated on 1997 by Regional Taxes and Regional Retribution Act (UU No 18 Thhun 1997), that replace UU No. 11 Drt 1957 and UU No. 12 Drt 1957. Itin in its implementation, UU No. 18 Tahun 1997 not so long, its condition can by reality that regional requires to take Regional 'Faxes should be desert with regional condition without limitation any more till No. 18 Tahun 1997 has replaced to UU No. 34 Tahun 2000. The goal of this research is to set data, in reality, about I low influencing of Regional Taxes Act against Regional Autonomy Implementation on Semarang. There is yuridis normative method to search data, that is yuridical research with secondary data as resource data. The output of this research says, "The Regional Taxes is one of kind important resources to original region inputs, its contribution about Rp. 49.079.378.230, - (Tahun Anggaran 2001-2002). UU No. 34 Tahun 2000 has a positive impact to Region Autonomy Implementation on Semarang, such as increasing of Regional Taexes inputs.