Bahrul Sri Rukmini


Tax is one of the biggest instrument of the governmentâ??s income which is used for increasing development in order to make the citizen prosperous. The contribution of tax in development can bee seen from every project held by government in which the government always states that every project is conducted by using tax. Regency-tax and Retribution (fee to use public facility) are one of important income source that can be used for financing the operation of regency government to reach the wide, real, and responsible autonomy. Hence, it is important to evaluate and discus about the contribution of tax and retribution for financing the contribution of tax and retribution for financing the development in regency area, especially in Trenggalek. By using normatif empiric approach, the writer tries to answer the problem above by conducting a research on contribution tax and retribution in a regency area to the development of its area. The result of the research showed that regency-tax and regency-retribution have contribution in conducting the development in regency area, as all of the income of regency-tax and regency-retribution in Trenggalek are used for financing the operational of government and supporting the development of the regency. But, in fact, the contribution of regency-tax and regency-retribution to the income of regency budget is still low, that is under 10 % from the realisation of regency budget of Trenggalek regency.

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