EFEKTIFITAS FUNGSI PENGAWASAN OLEH DEWAN PERWAKILAN RAKYAT DAERAH KABUPATEN SOLOK TERHADAP PELAKSANAAN PERDA PAJAK
Abstract
DPRD Sub-Province of Solok, representing partner work Local government of Sub-Province of Solok with function and its duty execute observation to the way governance for the shake of its form of prosperity of society by totally. Hence from that Local government have to be optimal of acceptance of daerah,yang one of them through area Iease. Iease Pontesi in Sub-Province area of Solok is as possible managed better so to be PAD become high so that can support execution of planned development program. Therefore DPRD as governmental partner have to earn to run its function like observation to execution of Perda Number 7 Year 2011 about area Iease. this Formula research internal issue is , 1). How Observation to execution of Perda Number 7 year 2011 about Iease in Sub-Province of Solok ?, 2). What factors is just which become constraint observation of DPRD to execution of Perda Number 7 year 2011 about Iease in Sub-Province of Solok ? and 3). done effort to constraint in execution of observation of Perda Number 7 year 2011 about Iease in Sub-Province of Solok ?. Method Research use legal sociological of research, while data collecting technique through document study and interview terminated with descriptive analysis. This research conclude 1). Function observation of DPRD to execution of Perda Iease in Sub-Province of Solok relative not yet is optimal. 2). Especial constraint which faced by not yet is optimal of observation function him by DPRD, not yet flatten it SDM officer and also lower society participation him in paying Iease, 3). Effort which have been conducted by governance of Sub-Province of Solok to increase society participation to pay for Iease is with construction and socialization and also management which do well by Iease
Keyword : Function Observation, DPRD, Sub-Province of Solok.
Â
Â
References
DAFTAR PUSTAKA
A. Buku
Arbi Sanit, 1985. Perwakilan Politik di Indonesia. Rajawali, Jakarta
Budiardjo dan Ibrahim Ambong 1995. Fungsi Legislatif Dalam Sistim Politik Indonesia. Raja Grafindo. Persada, Jakarta .
Iman Wahyutomo, 1994. Pajak, UPP AMP YKPN, Yogyakarta
Kesit Bambang Prakosa, 2005. Pajak dan Retribusi Daerah, UII Press, Yogyakarta
Mardiasmo, 2002. Otonomi dan Manajemen Keuangan Daerah. ANDI, Yogyakarta
Sukarna 2005. Politik Lokal dan Pemerintah Daerah dalam Perfesktif Otonomi Daerah. Yayasan Pustaka Nusatama, Yogyakarta.
Suparmoko 2006. Ekonomi Publik Untuk Keuangan dan Pembangunan Daerah. Penerbit Andi. Yogyakarta
Rudini 2001. Otonomi Daerah Peluang dan Tantangan. Pustaka Sinar Harapan, Jakarta
Victor M.Situmorang, Jusuf Juhir, 1998. Aspek Hukum Pengawasan Melekat dalam lingkungan Aparatur Pemerintah. PT Rineka Cipta, Jakarta.
Wahyutomo, Imam. 1994. Pajak. UPP AMP YKPN, Yogyakarta.
Waluyo, dan Wirawan B. Ilyas, 2005. Perpajakan Indonesia. Edisi Revisi, Salemba Empat, Jakarta.
Widjaja, 2005. Penyelenggaraan Otonomi di Indonesia dalam rangka Sosialisasi UU No.32 tahun 2004 tentang pemerintahan Daerah. PT Raja Grafindo Persada, Jakarta.
B. Peraturan dan Perundang-undangan
Undang-Undang Dasar Negara Republik Indonesia 1945
Undang-Undang Nomor 23 Tahun 2014 tentang Pemerintahan Daerah
Peraturan Pemerintah Nomor 25 Tahun 2004 tentang Pedoman Penyusunan Tata Tertib DPRD
Peraturan Daerah Kabupaten Solok Nomor 7 tahun 2011 tentang Pajak