ANALYSIS OF ROAD LIGHTING TAX AND THE CONTRIBUTIONS AGAINT THE ORIGINAL DISTRICT INCOMES IN SOUTH LAMPUNG REGENCY

\ud \ud Road lighting tax is one of sources of the original district incomes in south lampung regency and give bigger enough than contribution than the acceptance of the other taxs. Road lighting tax in South Lampung Regency in a district regulation no. 11 in 2002 years which is on theimplementation of collection, the Departement of Finance and South Lampung rgency’s district assets as manager, it cooperates with the Company of Country Electricity (CCE) in Lampung branch Ranting Kalianda.\ud As a implementation of the development’s district is needed the sources for financing from the relevant distrisct. One of the sources for financing of the desentralization implementation is the Original Distric Income (ODI). ODI is a source of finance’s district which is digged up from the district. One of those is District retribution for financing the development for interesting together. The problem of writting this is “ How big the potency of the road lighting tax in South Lampung Rgency.”\ud The proposes in writting this is to know how bis the potecy of the road lighting tax. To know how big the contribuction which given by the road lighting tax in increasing ODI of south lampung regency and to know the management system of the road lighting tax in South Lampung regency. Analysis tool which used is quantitative descriptive analysis methode as a problem solving procedur which is researched by drawing object of the research as the facts in field clearly.\ud As the result of calculation which is got the potecy of the road lighting tax in south lampung regency in 2004-2008 years is not same with the realization of the road lighting tax in 2004 – 2008 years, so that we can see that there are deviations from the potecy’s resluts which is done by the road lighting tax. In 2004 we got the PPJ Potency is Rp. 5.309.451.886, in 2005 is Rp. 6.213.927.413, in 2006 is Rp 6.546.900.815, in 2007 is Rp6.919.385.132, in 2008 is Rp 7.721.974.319