ANALISIS KOMPARATIF KEMAMPUAN KEUANGAN DAERAH DI ERA OTONOMI, SEBELUM DAN PASCA PENDAERAHAN BPHTB Daerah: Studi Kasus Kota Lamongandan Gresik (Tahun Anggaran 2009-2013)

Abstract

Based on the result analysis, and the discussion that has been described above the average the performance of the financial management and the level of regional independency Lamongan city and town Gresik in the era of regional autonomy by virtue of analysis ratio of finance is good enough.Factors affecting rise and fall of the ratio of independence before and after BPHTB there are several factors such as the realization of over revenues drop in non pad as from the result instead of taxation / natural resources commercial operation of the rights of a forest, the premium and balancing fund given by every year increased so as to affect prosentase the result of reckoning the ratio of independence.The result of reckoning the ratio of the independence of financial obtained for a district Lamongan and regent Gresik in the fiscal year 2009 s / d 2013 was still quite low less than 50 %. But with the transfer BPHTB from the center to local taxes, tax give a positive impact on the increased tax revenue district Lamongan, can be seen in tabular 8.Before and after tax BPHTB is diverted from the center to local taxes, tax regional income before taxes BPHTB diverted, regional income below 2 trillion, and after tax BPHTB be transferred to local tax revenue increased income above 2 trillion.

Keywords: autonomy area, BPHTB, regional independency, a PAD