Prospek kontribusi pajak dan retribusi terhadap pendapatan asli daerah serta kemandirian keuangan kabupaten kutai kartanegara

Abstract

The Local Independence within implementation local government autonomy can be know with how many local financial resources ability can be developt his regency. The aims of this research to know the contibutions prospect of tax and local levies to original local revenues and the local independence of Kutai Kartanegara Regency. This study was conducted using secoundary data with related to local financial government of Kutai Kartanegara Regency. Sampel used as much as every year from 2001 to 2017. The source of data comes from Kutai Kartanegara Regency, Board of Central Statistics Kutai Kartanegara Regency and Board of Central Statistics East Kalimantan Province. Data analysis method using Trend Analysis (Least Square Method) to calculate the prospect tax and local levies to original local revenues and Share Analysis to determine original local revenues so the aid transfer. The result of the research shows that Trend tax and local levies to original local revenues Kutai Kartanegara Regency as much as from 2001 to 2017 taken increased year to year and Positive predicate. Therefore The Average Share of original local government revenues of Kutai Kartanegara Regency to Aid Transfer amount 35,62 percent or Low Rank with relations Consultative.