ARAH PENGEMBANGAN SEKTOR PAJAK DAERAH PROVINSI KALIMANTAN SELATAN

Abstract

Against Local Tax Largest contributor to the formation of the original income (PAD) pure, Local Taxes the tax is determined by the interests of the region is to review the Local Government Financing households. Local Taxes in Indonesia divided being two, in Provincial Tax and Tax District/City. Increasingly High Income hearts role PAD region is a reflection of the success of efforts or level of regional capabilities are hearts Government Management and Development Financing. Based on Law No. 28 of 2009 defined five (5) Operating Provincial Tax Namely; 1) Tax Vehicles, 2) Bea of Vehicle, 3) Tax Vehicle Fuel, 4) Tax Surface Water, and 5) Cigarette Taxes. Direction, development type gai local taxes is that Good can be determined With perform calculations Growth Ratio Ratio and Proportion, with Seeing all these ratios prayer can be formulated development local tax is Criteria Prima, Developing, Potential and Retarded. Research shows that by calculating the ratio of the proportion and rate of growth per-Operate Local Tax period 2013-2015 in the province of South Kalimantan Namely: Proportion Ratio Per-Operate Local Taxation South Kalimantan province, sort operating taxes against employer contributions contributor on is the area of revenue first Motor Vehicle Fuel Tax (2.44), then the Motor Vehicle Tax (1.24), Customs of  Vehicle (0.98), then Cigarette Taxes (0.34) and Surface Water Tax (0.01) , as for Growth Ratio, Operating sort Tax Employer contributions against tax receipts contributor in area is the First Motor Vehicle Fuel Tax (1.79), then Bea of Vehicle (1.43), Surface Water Tax (0.59), Motor Vehicle tax (-0.10), and tax Cigarettes (-4.25).  Development and Local Taxes in South Kalimantan during the period 2013-2015, with criteria; Criteria Prima, is Operate Motor Vehicle Fuel Tax, criteria Potential, it is Operate Motor Vehicle Tax, Developing criteria, is types Customs of Vehicle, and Criteria for the least, is Operated Surface Water Tax, and Cigarette Taxes.