Analisis Taxable Capacity, Tax Effort dan Tax Elasticity pada Kabupaten/Kota di Jawa Timur tahun 1996-2010 : implementasi desentralisasi fiskal di Indonesia = The analysis of Taxable Capacity, Tax Effort and Tax Elasticity in regencies/cities of East Java 1996-2010 : implementation of fiscal decentralization in Indonesia / Heryani Ayu Kartika Sari