Original Local Government Revenues PAD

16 7 Tourism and culture; 8 Education, and 9 Social protects.

2. Original Local Government Revenues PAD

According Suparmoko 2012: 159 is a Original Local Government Revenue PAD of local government revenue sourced from the local taxes, levies results, and the results were separated areas of wealth management, as well as other legitimate revenue. Definition of original local government revenues PAD according to UU No. 28 of 2009 the financial resources of the excavated area of the region concerned region consisting of the results of local taxes, levies results, the results were separated areas of wealth management and other legitimate revenue. In the UU No.13 of 2006 the Ministry of Home Affairs explains the revenues will be divided according to the type of income : a. Local Taxes The presence of UU No. 18 of 1997 on local taxes and levies is the legal basis for local government passed a law in one of the sources of financing the implementation of the Government of the area. Prior to the enactment of UU No. 18 of 1997 changes, provincial taxes include three types of taxes, namely: 1 Motor vehicle tax 2 Customs behind the name of the motor vehicle 17 3 Motor vehicle fuel tax While tax district city consists of : 1 Hotel and restaurant tax 2 Tax street lighting 3 Tax billboard 4 Tax entertainment 5 Tax collection and management of excavated material class C Tax utilization of ground water and surface water Furthermore, regulations governing the new order is the post-tax UU No. 34 of 2000 on amendments to the UU No. 18 of 1997 on regional taxes and levies. Taxes and levies are the sources of revenue. b. Local Retribution Collection of retribution paid directly by those who enjoy the service, and are usually intended to cover all the costs or the ministry. Retribution according to UU No. 28 of 2009 is taxation as a payment for certain services or special permits provided andor administered by the local government for Personal or Entities. The amount of retribution should be more or less equal to the value of the services provided. In the new budget structure with performance approach, the kind of income that comes from local tax and 18 retribution areas under UU No. 34 of 2000 on the Amendment Of UU No. 18 of 1997, Retribution broken down into : Retribution is broken down into: 1 General Retribution That is, a levy on services provided or provided by local governments for general interest and can be enjoyed by private persons or entities. 2 Business Retribution i.e.: fees for services provided by the government to adhere to commercial principles because basically provided by the private sector. c. Income of Local Government Corporate Management of Regional Government Separated Wealth As UU No. 34 of 2004, the kind of results that separated the area of wealth management can be broken down by revenue object that covers the return on capital investment in locally-owned companiesenterprises. Part return on capital investment in state- owned enterprisesstate and the return on equity investment in privately-owned company or a group of business people. 1 Regional Company In an effort to explore the sources of revenue can be done in various ways, as long as not contrary to the Laws and 19 regulations. One source of revenue is very important and needs special attention is the company area. 2 The company is a unit of production area that is: a Providing services b Conducting general use c Cultivate revenue 3 The regional companys goal to participate in implementing regional development, in particular, and the development needs of the people with industrialization and peace and tranquility of working towards a just and prosperous society. 4 Regional company engaged in the field according to household affairs under the Laws governing local government subjects. 5 Branches of production which are important for the region and to lord lives of many people in the area, the capital is entirely separated regional assets. d. Other Legal Revenues Other types of PAD Revenue are constituted under UU No. 33 of 2004. Other legal revenues are revenues gained from outside taxes, retribution, and income, which have been described above. Other legal revenues include: 1 The sale of regional assets that are not separated by cash or installment mortgage, current account. 20 2 Interest income. 3 Receipt of compensation claims area. 4 Receipt of commissions. 5 Discounts or other forms achieved as a result of sales or procurement of goods and services by a region. 6 Revenue gains from the differences in the exchange rate against foreign currencies.

3. General Allocation Funds DAU