Analisa Potensi Pajak Daerah Di Kota Medan
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UU No.22 tahun 1999 about local government and UU No.25 tahun 1999 about the balance of finance between central and local government which is decentralization process and local autonomy has given more authority to local for searching income resources for provide the needs of expenditure government and local development which is from the Pendapatan Asli Daerah (PAD). UU No.34 tahun 2002 about local tax and local retribution junto Peraturan Pemerintah Republik Indonesia Nomor 65 tahun 2001 about local tax is one of the effort for reach local autonomy which is government responsible for expenditure government and local development which is from PAD. And then by the socialization of UU No.25 tahun 1999 about balance of finance etween central and local government therefore accomplishment local duties 10 conducting decentralization paid by APBD. The resources PAD which is become Medan superior come from local tax, consist of hotel tax, restaurant tax and lighting road tax beside local retribution, consist of health service retribution, allowance to build building, park retribution and cleaness retribution.
- SP - Economic Development