PELAKSANAAN FUNGSI PENGAWASAN DPRD DALAM RANGKA MENINGKATKAN PAD DARI SEKTOR PAJAK DAERAH DI KABUPATEN KATINGAN PROVINSI KALIMANTAN TENGAH

Ningsih, Ariyaini Wahyu (2011) PELAKSANAAN FUNGSI PENGAWASAN DPRD DALAM RANGKA MENINGKATKAN PAD DARI SEKTOR PAJAK DAERAH DI KABUPATEN KATINGAN PROVINSI KALIMANTAN TENGAH. S1 thesis, UAJY.

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Abstract

Regional Parliamentary (DPRD) of Katingan Regency as societal representative institutions in region have legislative function, supervision function, and financial function. Supervisory function of Regional Parliamentary is a very important and vital function in conducting regional government by reason Regional Parliamentary is societal representation in evaluating and conducting regulation consistenly. The implementation of supervisory function of Regional Parliamentary of Katingan Regency in increasing Regional Indigeous Income from Regional Tax Sector can be conducted as well although it has not been optimal by considering the tenure who is counted as current. Meanwhile the shape of supervision conducted by Regional Parliamentary of Katingan Regency in increase Regional Indigeous Income from Regional Taxt sector is conducted by, conducting the field review (direct to the object of tax) to supervise the effectiveness of collection of Regional Tax, as well as to gain information or input to Regional Parliamentary of Katingan Regency in order to determine the target of Regional Indigeous Income from Regional Tax Income, as well as conducting opinion hearing, Regional Parliamentary of Katingan Regency along of Regional Income Institition (Regional Excecutive) of Katingan Regency is conducting meeting of hearing to prepare the material in compiling the target of regional income target as effort as to increase the Regional Indigeous Income of Regional Tax Income.

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