PAJAK DAN RETRIBUSI DAERAH SEBAGAI SUMBER PENDAPATAN DAERAH (STUDI KASUS DI KABUPATEN/KOTA DAN PEMERINTAH PROPINSI JAWA TIMUR)

According to law Nr. 28, 2009, every local government or provience sholud be a just they local regulation relay on Tax and Retribusi. The revision base on two reason, first, about tariff and the second, time limits to take some money from fiscus. To reach a target of Budgeting, local government should be repaidly revise all the local regulation. Base on this reason, this research will show up the position of Local Tax and Retribusi dealing with Local Budgeting. The data will show the trend of tax and retribusi, fraom 2007, 2008, and 2009.