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B A N D U N G , ( P R ) . - s i a h l i o l e h p e n a s i h a t h u k u m P e n e r b i t a n s u r a t k e p u t u s a n t e r d a k w a m a n t a n S e k r e t a r i s ( S K ) k e p a l a d a e r a h t e r k a i t d e - D a e r a h K a b u p a t e n S u b a n g
n g a n p e n g a t u r a n p e n g g u n a a n B a m b a n g H e r y a n t o .
B i a y a P e m u n g u t a n P a j a k B u m i M e n u r u t P a n t j a , t e r b i t n y a S K d a n B a n g u n a n ( B P - P B B ) s u d a h b u p a t i i t u m e r u p a k a n s u a t u s i s
-t e p a -t . S u r a -t i -t u s e k a l i g u s s e b a - t e r n b e r d a s a r k a n p r o s e d u r o p e -g a i a t u r a n p e l a k s a n a a n d a l a m r a s i o n a l s t a n d a r ( S O P ) . S K i t u h a l p e m u n g u t a n P B B y a n g s e - h a r u s m e n d a p a t p e r s e t u j u a n b e l u m n y a t e l a h d i t e t a p k a n d a r i i n s t a n s i t e r k a i t y a n g p a d a d a l a m b e n t u k p e r a t u r a n d a e r a h a k h i r n y a d i t a n d a t a n g a n i d a n ( p e r d a ) t e n t a n g a n g g a r a n p e n - d i k e l u a r k a n o l e h k e p a l a d a e
-d a p a t a n d a n b e l a n j a d a e r a h . r a h .
( A P B D ) . . S e p e r t i d i b e r i t a k a n , B a m -D e m i k i a n d i u n g k a p k a n G u r u b a n g d i t u d u h t u r u t s e r t a d a l a m B e s a r F a k u l t a s H u k u m U n i v e r - k a s u s d u g a a n k o r u p s i p e m b a -s i t a -s P a d j a d j a r a n B a n d u n g , g i a n B i a y a P e m u n g u t a n P a j a k P r o f D r I G d e P a n t j a A s t a w a , B u m i d a n B a n g u n a n ( B P - P B B )
S H , M H d a l a m p e r s i d a n g a n d i K a b u p a t e n S u b a n g t a h u n
A N O R IG U R N I T A r P R · R u a n g 1P e n g a d i l a n T i n d a k P i - a n g g a r a n 2 0 0 5 h i n g g a 2 0 0 8
T E R D A K W A d u g a a n k a s u s k o r u p s i B P - P B B K a b u p a t e n S u - d a n a K o r u p s i ( T i p i k o r ) B a n - s e n i l a i R p 1 4 m i l i a r . D i a p u n b a n g , B a m b a n g H e r y a n t o ( k a n a n ) m e n j a l a n i s i a a n g d iP e n g - d u n g , J a l a n L L R E M a r t a d i n a t a , d i s a n g k a m e n e r i m a j a t a h R p
a d i l a n T i p i k o r B a n d u n g , d iJ l n . L L R E . M a r t a d i n a t a , R a b u ( 1 1 / 4 ) · K o t a B a n d u n g , R a b u ( u / 4 ) . 9 1 3 j u t a . J a k s a p e n u n t u t S i d a n g m e n g h a d i r k a n s a k s i a h l i I G d e P a n t j a A s t a w a . * P a n t j a d i h a d i r k a n s e b a g a i s a k - u m u m ( J P U ) b e r p a n d a n g a n
~--~-~~~--~-
~---~----.-~---~I----~~--~--b a h w a 'B P - P B B t i d a k b i s a d i b e r l k a n k e p a d a p e j a b a t y a n g t e r l i b a t l a n g s u n g d a l a m p e m u
-n g u t a -n .
M e n u r u t P a n t j a , p a n d a n g a n j a k s a i t u k e l i r u . S o a l n y a , p e r s e n t a s e b a g i a n d a r i h a s i l p e
-m u n g u t a n P B B i t u t e l a h j e l a s d i a t u r , b a i k i t u p u s a t m a u p u n
d a e r a h . " K a n k e t e n t u a n p e m -b a g i a n s e b e s a r s e m b i l a n p e r s e n . S e b a g i a n d a r i i t u , a d a j u g a y a n g b i s a d i b a g i k a n s e b a -g a i i n s e n t i f . D a l a m h a l i n i , b i s a d i k a t a k a n s e b a g a ir e w a r d , " t u
-t u r n y a .
S e l a i n P a n t j a , m a j e l i s h a k i m p u n m e n d e n g a r k a n s a k s i J a m a l ( 7 3 ) , a n g g o t a D P R D K a b u -p a t e n S u b a n g d u a p e r i o d e , 1 9 9 9 -2 0 09 . D i a m e n g a k u t e r l i b a t d a l a m p e m b a h a s a n m e n g e -n a i P B B y a -n g k e m u d i a -n d i a t u r k e d a l a m p e r d a . ( A - 1 98) * * *
