The Increase of Region Own Source Revenue in Realizes the Prosperity of Papua Communities

Abstract

The concept of autonomy in any country cannot be separated from financial issues. Self-finance or own revenue shows that the region (should) have self-revenue sources, and must be able to increase their own revenue. The research was a normative research with legal analysis method. The results shows that the strategy pursued by local governments to increase the Region Own Source Revenue is intensification strategy. The essence of this strategy is the way of local governments to seek other sources of local revenue that have not explored (still hidden). Another strategy is extensive strategy. This strategy is an effort to increase the Region Own Source Revenue through expansion and/or addition of object and subject of local revenue sources. Thus, the strategy of increasing own revenue in 5 (five) districts are aimed not only technical and legal approach as broaden the tax base or add a new tax type, but the government should divide the source of local revenue and not share the result of local revenue. Taxes and levies should fully be a tool to create the prosperity of peoples in their respective region.