DAMPAK UNDANG-UNDANG NO. 28 TAHUN 2009 TENTANG PAJAK DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH DAN INVESTASI DI KABUPATEN SLEMAN

Abstract

According to the Law Number 28 Year 2009, the local government is given an authority to collect closed local tax and retribution fee. The law is very strategic and basic in the sector of fiscal decentralization, because there are policy change which is relatively fundamental in the restructure of the financial relationship between central and local governments. The writer is interested to examine the impacts of Law Number 28 Year 2009 in Sleman district, because it is lacking of potential in Natural Resources. The type of the research is qualitative descriptive.
With this Law, ground water tax and Bea Acquisition of Land and Building (BPHTB)became the object of local taxes and there is additional tax object of hotels and restaurants, so the local tax revenue in Sleman district increased by 74.54% in 2011, contribute 62.83% in the local revenue (PAD).
With this Law, there is an increase in the levy and nuisance permit (HO), also the addition of the levy in the telecommunications tower control, so the income of the levy in Sleman district increased in 2010. However, in 2011, there was a status shift in the management of Regional General Hospital and local governmental clinic to be Public Service Board (BLUD), so it impacted to the shift of tax object from the local levy sector to other valid PAD sector.
The enactment of Law Number 28 Year 2009 has no significant impact to the investment development in Sleman district, whether it is domestic or abroad investment. However, at least there is a certainty about the types and the amount of the local levy to the potential investors.
Keyword: Tax, Retribution, Local Revenue, Investment