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Abstrak :
Effectiveness on local autonomy implementation by local government is not only measured by how far is local government has achieved optimum performance, but also by how far is its implementation carried out whether it is appropriate to the forcing norms standard and procedure. To know the performance of local autonomy carried out by local government, its needs guidance and monitoring conducted by central government. It is making efficient use much to increase community's standard of living toward a better one. therefore, this article precent various issues concerning to the implementation of guidance and monitoring by central government in local autonomy implementation.

Abstrak :
refers tp law No. 32/2004, transferring autonomy to local government is directed to some issues, they are : political aspect, transferring autonomy to local government is aimed to involving in channeling people' s aspiration into development program for local interest or to support national policy on democracy. Governance management , transferring autonomy to local government aimed to increase capability to governance management, transferring autonomy to local government aimed to increase capability of governance implementation, particularly in providing service to people's need. People's aspect, transferring autonomy to local government aimed to increase people participatory, to grow and accelerate self - reliant of the people up as well, in order that they don't depend on government's provision in the process of growing , so that they have strong root of core competence. Economy development, aspect, transferring local autonomy in various state, there are 2 big formulations in formulating the law related to the division of governance affairs, they are : 1. General competence and 2. Ultra vires . General competence is limitative because the affairs (the tasks) carried out by government is limitative and the rest is local authority (see Residue Theory). While limited autonomy formulation, local affairs are formulated imitatively and the rest is central government authority. Reviewing the emerge of Law No. 32/2004. on Local Governance, it has been has revised twice as the follow up Constitutional Court's Appeal, which stated that the affairs on conducting Direct Local Election (Pemilihan Kepala Daerah Langsung or Pilkade) as the impact of earthquake, turbulence, disorder and other problems and also independent candidate. In the framework of Law Revision No. 32/2004 on Local Governance done comprehensively integrated need to agree the platforms of home affairs governance and grand design of local autonomy. However, those issues haven,t been realized yet.

Abstrak :
City governance is as a part of local governance in Indonesia faces various issues in local autonomy nowadays. Among others are issues on population growth, lack of job , authority distribution, development funding and lack of local revenue. In other side, city governance should give convenience and safety to its citizen to stay in town. Therefore, the efforts to increase the city,s fiscal capacity are badly needed. It had been much activities developed by city government to increase it fiscal capacity through extensification, intensification and diversification local income resource, however, they were not maximum enough to support city development needs. Local bonds is a funding alternative for local infrastructure development that can be developed by local government to overcome the issues on local development funding and fiscal capacity generally. Those local bonds are potential to develop by local government remind that central government succeeded to issue government 's bonds and attracted community.

Abstrak :
There is a reason or consideration why a state implements a decentralized government system, including in form of regional autonomy. As it is known that the regional autonomy is one of the variant of decentralization principle , thus asymmetrical decentralization is one of the variant of the form of regional autonomy policy. Asymmetrical decentralization or asymmetrical autonomy is a form of delegation of special authority which is given to the certain region. Asymmetrical autonomy is different from the commont autonomy, i.e. symmetrical autonomy. But don't forget that asymmetrical autonomy and symmetrical autonomy both are also autonomy. The difference between both of them is among others, can be seen by substance of regional . The substance of symmetrical autonomy is political autonomy (authority), administrative autonomy, fiscal autonomy which are commonly valid and the same in every region. The three substances of symmetrical autonomy are also contained in the asymmetrical autonomy, however,its format is different at the asymmetrical autonomy . For instance political and fiscal autonomy at symmetrical autonomy are bigger than at symmetrical autonomy. Besides that there is an addition of the substance of regional autonomy at the asymmetrical autonomy, for istance, autonomy in certain law, autonomy at culture field and so on. Actually, even there is difference in format and substance law, autonomy at cuture field an so on .Actually, even there is difference in format and substance between asymmetrical autonomy in region with the asymmetrical autonomy in region with the asymmetrical autonomy in another region.

Abstrak :
ABSTRAK Ikhtisar Pendapatan Daerah menurut UU No. 5 / 1974 dan menurut UU No. 22/1999. Pada saat penyusunan thesis ini, Dewan Perwakilan Rakyat (DPR) RI sedang membahas Undang-undang tentang Pemerintahan Daerah sebagai pengganti Undang-undang Nomor 5 Tahun 1974. Berikut ini dipaparkan secara singkat mengenai komponen-komponen Pendapatan Daerah menurut undang-undang lama dan undang-undang yang baru. Menurut Undang-undang Nomor 5 Tahun 1974 Tentang Pokok-pokok Pemerintahan di Daerah. Bab III mengenai daerah otonomi, Bagian Ketigabelas mengenai Keuangan Daerah, Paragrap 1 mengenai Pendapatan Daerah, Pasal 55. Sumber Pendapatan Daerah adalah : a. Pendapatan Asli Daerah sendiri, yang terdiri dari 1. Hasil pajak daerah 2. Hasil retribusi daerah 3. Hasil perusahaan daerah 4. Lain-lain usaha daerah yang sah b. Pendapatan berasal dari pemberian pemerintah yang terdiri dari : 1. Sumbangan dari pemerintah 2. Sumbangan-sumbangan lain, yang di atur dengan peraturan perundang-undangan. c. Lain-lain pendapatan yang sah. Sedangkan menurut Undang-undang Nomor 22 Tahun 1999 Tentang Pemerintahan Daerah, Bab III mengenai Keuangan Daerah, pasal 79. Sumber Pendapatan Daerah terdiri atas : a. Pendapatan Asli Daerah, yaitu : Hasil pajak daerah ; Hasil retribusi daerah; Hasil perusahaan milik Daerah, dan hasil pengelolaan kekayaan daerah yang dipisahkan ; Lain-lain pendapatan asli daerah yang sah. b. Dana perimbangan c. Pinjaman daerah d. Lain-lain-lain pendapatan daerah yang sah. KERANGKA TULISAN Masalah otonomi daerah, dewasa ini sedang banyak dibicarakan. Hal ini tidak terlepas dari keinginan rakyat diberbagai daerah untuk segera mendapatkan otonomi seluas-luasnya dan dalam rangka memberdayakan DPRD. Aspirasi ini telah ditanggapi oleh wakil rakyat kita yang ada di pusat yang terbukti pada Sidang Istimewa (SI) MPR-RI bulan Nopember 1998, para wakil rakyat berhasil membuahkan tujuh buah TAP MPR-RI yang sangat panting bagi masa depan bangsa Indonesia. Salah satunya TAP MPR-RI No. XV/MPR/1998 mengenai penyelenggaraan otonomi daerah. Sesuai dengan undang-undang Nomor 5 tahun 1975, pemberian otonomi ini dititik beratkan kepada pemerintah daerah tingkat II. Otonomi daerah yang dititik beratkan kepada pemerintah daerah tingkat II, mensyaratkan adanya dukungan personil, peralatan dan pembiayaan yang cukup memadai untuk melaksanakan tugas-tugas pemerintahan dan pembangunan yang telah diserahkan kepadanya. Tersedianya keuangan yang memadai untuk membiayai pembangunan menjadi kata kunci bagi berhasilnya pembangunan daerah tingkat II, kendatipun dalam kerangka negara kesatuan Republik Indonesia, kemandirian keuangan daerah tampaknya tidak diartikan bahwa setiap tingkat pemerintahan daerah otonom harus dapat membiayai seluruh keperluan dari PAD.

Abstrak :
Penyelenggaraan Otonomi Daerah yang berlandaskan pada UU Nomor 32 tahun 2004 telah membawa perubahan yang sangat mendasar bagi peiaksanaan pemerintah dari sentralisasi menjadi desentralisasi dengan tujuan meningkatkan kesejahteraan masyarakat, pelayanan umum dan daya saing daerah, sehingga kepala daerah dan Wakil kepala daerah mempunyai kewajiban memajukan dan mengembangkan daya saing daerah. Sebagai konsekuensinya daerah diberikan keleluasaan untuk mengatur kepentingan masyarakat daerah setempat menurut prakarsa dan aspirasi sendiri. Saiah satu Implemetasi pelaksanaannya otonomi tersebut adalah Pencanangan program Tapanuli Growth oleh Pemerintah Kabupaten Tapanuli Tengah Tabun 2001 dengan rencana detail pembangunan Kabupaten Tapanuli Tengah dalam lingkup kawasan barat Sumatera Utara, serta menjadikan Tapteng sebagai pusat HUB (Pusat Koleksi dan Distribusi ) dari wilayah hinteriandnya. Tapanuli Growth melaksanakan pembangunan di beberapa sektor yaitu pembangunan pelabuhan laut, pengembangan wilayah, pembangunan sarana jalan, pembangunan pembangkit listrik, dan pembangunan bandara udara Pinang Sari serta pembangunan sektor lainnya. Pembangunan ini pada dasarnya untuk memajukan kesejahteraan masyarakat dan daya saing daerahlwilayah, namun dapat menimbulkan efek lain terhadap kehidupan masyarakat seperti persaingan hidup yang lebih ketat, hilangnya budaya tolong menolong pada kehidupan sehari-hart serta dapat menimbulkan terciptanya masyarakat yang termarginal bagi masyarakat lokal akibat pertumbuhan pembangunan yang pesat. Akibat hal-hal diatas, penulis melakukan penelitian terhadap salah satu aspek pembangunan dalam tapanuli Growth yaitu hubungan antara pembangunan pelabuhan laut dan pengembangan wilayah terhadap peningkatan pendapatan masyarakat dan ketahanan wilayah. Penelitian ini bertujuan untuk menentukan koefisian korelasinya, apakah sangat kuat, kuat, cukup kuat ,iemah atau sangat Iemah antar variabel-variabel tersebut. Metode penelitian yang digunakan adalah metode survey dengan menggunakan kuosioner untuk menjaring persepsi aparat pemerintahan daerah, tokoh masyarakat dan masyarakat Kabupaten Tapanuli Tengah sebanyak 60 orang sebagai responden. Di camping itu untuk mengumpulkan data digunakan juga teknik observasi. Sampel penelitian ditentukan dengan teknik random sampling. Data dianalisis menggunakan metode statistik korelasi dan regresi sederhana serta regresi berganda dengan bantuan SPSS. Hasil penelitian menemukan pertama, terdapat hubungan yang positif dan sedang dan berpengaruh signifikan antara pembangunan pelabuhan laut (XI) dan pengembangan wilayah (X2) secara bersama-sama terhadap peningkatan pendapatan masyarakat (Y) yang artinya pecan pelabuhan taut dan pengembangan wilayah terhadap peninkatan pendapatan masyarakat sangat berpengaruh, ini terlihat dari koefisien deterrnentasi korelasi maka terdapat 16,8 % variasi nilai dari peningkatan pendapatan masyarakat disebabkan oleh pengaruh pembangunan pelabuhan laut dan pengembangan wilayah di Kabupaten Tapanuli Tengah. Kedua, terdapat hubungan yang positif dan Iemah serta tidak berpengaruh signifikan antara pembangunan pelabuhan taut (X1) dan pengembangan wilayah (X2) secara bersama-sama terhadap ketahanan daerah (Y), ini terlihat dari koefisien determinasi korelasinya (r2) = 0,145 maka terdapat 14,5 % variasi nilai ketahanan daerah disebabkan oleh pengaruh pembangunan pelabuhan taut dan pengembangan wilayah di Kabupaten Tapanuli Tengah, sedangkan sisanya ditentukan oleh variabel lain. Maka Program Tapanuli growth yang membangun pelabuhan taut dan mengembangkan wilayah Tapanuli Tengah sudah tepat untuk meniingkatkan pendapatan masyarakat, namun untuk peningkatan katahanan daerah belum mempunyai pengaruh yang signifikan dan masih memerlukan peran pemerintahan pusat.

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Conducting local autonomy based on Acts Number 32 in 2004 has changed the system from centralization to decentralization with its goal is to enhance society?s prosperity, public service and ability to compete inter territories. As the consequence, each territory has the right to manage its society interest based on its idea and aspiration. One of the ways to implements the autonomy is launching the Tapanuli Growth Programmed by local authority in Central Tapanuli in 2001 with Central Tapanuli as the center of distribution and collection of its hinterland. Central Tapanuli has carried out development in several sectors such as harbor, territory, road infrastructure, electricity power, Pinang Sari aerodrome and other sectors. Basically these development are to improve society's prosperity and ability to compete inter territories, even though it can makes impact on society's life such as arising marginalized society because of rapid development. Because of what mentioned above, writer did research on one of the aspects of development from Tapanuli Growth which is the relationship between the development of harbor and the development of territory to enhancing society's income and local defense. This research is to determine correlation coefficient which is very strong, strong, strong enough, weak or very weak. Method of the research uses survey method through questioner in getting perception of local authority and society leaders. Besides, in getting data uses observation technique. Sample of research is determined by random sampling technique. Data analysis uses correlation statistic method and simple regression also double regression with SPSS. The result of method shows firstly there is the strong enough relationship and direct influence between the development of harbor and the development of territory to enhancing society's income, it means the role of harbor and territory development to enhancing society's income is very strong which is reflected from correlation coefficient (r) = 0,168 or 16,8 % enhancing society's income caused by influence of harbor and territory development of harbor and territory to local defense which is reflected from (r) = 0,145 or 14,5 % local defense caused by influence of harbor and territory development in Central Tapanuli. From the result of research, we can conclude that Tapanuli Growth Programmed which develops harbor and territory of Central Tapanuli is the right way to enhance society's income even though to enhance local defense still doesn't have significant influence and still need the role of central government.

Abstrak :
[Tesis ini membahas tentang perlunya dilakukan pembatasan kewenangan pemungutan pajak daerah (closed list) pada Pemerintahan Daerah Kabupaten/Kota selaku penyelenggara otonomi daerah yang seluas-luasnya. Pada sisi lain perlu juga dilakukan penambahan basis pemungutan pajak daerah Kabupaten/Kota. Kebijakan pembatasan kewenangan atas pajak daerah ini ditetapkan dalam UU Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah. Penerapan prinsip “open list” dalam UU Perpajakan Daerah sebelumnya, dirasakan memberatkan masyarakat, pada sisi lain Pendapatan Asli Daerah Kabupaten/Kota rata-rata hanya mencapai kurang dari 10%, oleh karenanya UU Nomor 28 Tahun 2009 merubah prinsip “open list” menjadi “closed list” dan menambah basis pemungutan pajak daerah kabupaten/kota. Hasil penelitian menunjukkan, pembatasan kewenangan diperlukan untuk menjamin kepastian hukum agar pelaksanaan pemungutan pajak tidak menimbulkan penyalahgunaan wewenang dari administrasi pemerintahan. Penambahan basis pemungutan pajak telah berdampak positif terhadap peningkatan Pendapatan Asli Daerah, khususnya pada Pemerintahan daerah Kabupaten Bogor. Namun dalam perjalanannya beberapa ketentuan dalam UU Nomor 28 Tahun 2009 dirasakan sudah tidak sesuai dengan perkembangan perubahan sosial oleh karenanya perlu dilakukan penyesuaian dalam UU ini.;This thesis discusses about the need to limit the local tax collection authority (closed list) on the Regional Government of Regency/City as the administrator of regional autonomy in the widest meaning. On the other hand it is also necessary to add the local tax collection base of Regency/City. The policy of limitation of local tax collection established in Law No. 28 Year 2009 on Regional Taxes and Levies. Application of the principle of “open list” in the previous law of local taxation is perceived of burdening the public, on the other hand the Regency /City Revenue in average only account for less than 10%, therefore, Law No. 28 of 2009 changed the principle of “open list” to became “closed list” and added the tax collection base of the regency/city. The research results showed that the limitation of authority is necessary to ensure legal certainty that the implementation of tax collection does not cause any abuse of authority of government administration. The addition of the tax collection base has positive impact on the improvement of regional revenue, particularly in Bogor Regency Administration. However, in the course, some provisions of Law No. 28 of 2009 is inconsistent with the development of social change that it is therefore necessary to make adjustments to this Law., This thesis discusses about the need to limit the local tax collection authority (closed list) on the Regional Government of Regency/City as the administrator of regional autonomy in the widest meaning. On the other hand it is also necessary to add the local tax collection base of Regency/City. The policy of limitation of local tax collection established in Law No. 28 Year 2009 on Regional Taxes and Levies. Application of the principle of “open list” in the previous law of local taxation is perceived of burdening the public, on the other hand the Regency /City Revenue in average only account for less than 10%, therefore, Law No. 28 of 2009 changed the principle of “open list” to became “closed list” and added the tax collection base of the regency/city. The research results showed that the limitation of authority is necessary to ensure legal certainty that the implementation of tax collection does not cause any abuse of authority of government administration. The addition of the tax collection base has positive impact on the improvement of regional revenue, particularly in Bogor Regency Administration. However, in the course, some provisions of Law No. 28 of 2009 is inconsistent with the development of social change that it is therefore necessary to make adjustments to this Law.]

Abstrak :
Since independence day, our founding fathers had made awere to realize the purpose of NKRI establishment. Indonesia that has a wide territory needs to conduct through decentralization strategy. Decentralization policy has caused autonomous (province and district/city) that carry out local autonomy in border and principle of NKRI . To realize the purpose of local autonomy conducted by autonomous local government (province, district/city) that are conditionally in diversity involving autonomous regions that have lands and lands and islands characteristic. In case of realizing special local autonomy in islands region needs a price public strategy policy and appropriate to the region itself as it is presented in this article.

Abstrak :
Abstract. Together with the implementation of local autonomy, Indonesia implemented the concept of fiscal decentralization, manifested through the local government’s authority to collect tax and retribution. The implementation process of such policy, however, still triggers certain problems, such as people’s perception of tax as burdensome obligation without any right of counter-achievement (compensation) for its payment. This research aims to study the paradigm change of local tax, viewed from three aspects: (1) the paradigm shift of local tax in Indonesian governance system, (2) new paradigm of local tax, (3) the effect of local tax paradigm change toward local developments. The approach used is qualitative with data collection techniques of observation, in-depth interview and literature study. The result shows that the paradigm change of local tax is necessary since there is a spectrum of democracy development in society due to the fact that the revenue from local retribution is less than the revenue from local tax. As a consequence, local tax paradigm should be altered i.e. local tax must give counter-achievement for the related tax sectors. Hence, local tax paradigm change shall increasingly influence the taxpayers to obediently fulfill their obligation of paying local tax since they may directly enjoy the benefit of their tax.