作为三宝垄地区所得税管理的最佳来源

P. Astuti, Suwanto Adhi
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引用次数: 1

摘要

自主性和自主性是不可分割的两件事。地方政府要实现自治效能,需要财政能力的支持。在财政充足的情况下,地方政府,特别是城市和地方政府将有机会在不受中央政府干预的情况下实现公共服务。根据2000年第34号税收条例,城市可以将税收作为一种地方资源来征收,其中一种是广告税。作为一个经济增长迅速的城市,广告是当地潜在的资源之一。三宝垄周围几乎所有的战略角落都变成了广告板的中心。然而,广告并没有得到最有效的收集,因此,广告作为三宝垄市的地方收入贡献仍然很小。
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OPTIMALISASI PENGELOLAAN PAJAK REKLAME SEBAGAI SUMBER PENDAPATAN DAERAH DI KOTA SEMARANG
Autonomy and automoney ate the two things that couldn't be separated. For reaching autonomy effectiveness, local goverment should be supported by finance capacity. Within finance adequacy, local goverment, especially Cities and Regencies would have opportunity to mett the public services without interference by central goverment.According Tax Regulation Number 34 Year of 2000, Cities could collecting revenue from taxes as a local resources, the one is tax of advertisement. As a city with great of economic growth, advertisement could be the one of potential local resources. Almost strategic corner in all around of Semarang have changed as a centre of advertisement board. However, advertisement have not been optimum collected, and for this reason advertisement still having small contribution as a local revenue in Semarang City.
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