Fungsi Anggaran sebagai Alat Perencanaan pada Bidang Pengelola Keuangan Daerah Kota Medan

Abstract

The research was conducted in Medan City Government. The purpose of this study is to know and analyze the budget as a means of controlling regional levy on the local government. To find out the factors that cause the realization of regional levy revenues do not reach the budget target that has been set. The research method used is with a descriptive approach, in the form of interview results and targets and regional retribution realists from 2015 to 2019, data analysis techniques are used by conducting observations to the research place to obtain data and analyze data to draw conclusions and compare problems with theories to support problems. The results of the research obtained is the realization of the receipt of daearah levy on the field government did not reach the target. The cause of regional retribution does not reach the target that has been set due to factors. The regional levy acceptance budget has not been realistic. Leaks or escapes occur. Lackof socialization to the community / mandatory retribution. Kurangnya human resources and facilities facilities and infrastructure owned. Less optimal for retribution officers in urging mandatory retribution. There have been no strict sanctions for retribution. The function of the budget as a means of controlling the receipt of regional levy in the regional government has not been maximized this causes the realization of regional levy receipts do not reach the set budget.