Analisis Pengelolaan Retribusi Daerah Sebagai Strategi Peningkatan Pendapatan Asli Daerah (PAD) (Studi Kasus pada Seluruh Organisasi Perangkat Daerah (OPD) Terkait Retribusi di Kabupaten Tulungagung)

Authors

  • Andy Kurniawan Universitas Brawijaya

DOI:

https://doi.org/10.21776/ub.jiap.2019.005.01.11

Keywords:

local retributions, local own-source reveneu, growth analysis, contribution, performance, overlay analysis

Abstract

Good management of regional levies based on the provisions of the Regional Tax and Retribution Act No. 28 of 2009 is a strategy to optimize income to support regional development. This is important for regional prosperity and becomes a benchmark for regional independence. In-depth analysis of the conditions and developments of the realization of revenue from regional levies can illustrate the problems that occur. The four technical analyzes used were growth analysis, contribution, performance and overlay analysis, which eventually resulted in a description of the object of retribution that had a high leakage rate. Thus a strategy can be formulated that can provide concrete recommendations in order to optimize the receipt of regional retribution as one of the spearheads in increasing PAD in
Tulungagung District.

References

Agus, Prawoto. (2011). Pengantar Keuangan Publik. Yogyakarta: BPFE.

Basso, Anang. (2017). Tarif Parkir GOR Lembu Peteng Mencekik, Dishub Panik. Tulungagung Times.com [Internet], 17 Mei 2017. Dapat diakses pada https://www.tulungagungtimes.com/baca/153445/20170517/164606/tarif-parkir-gor-lembu-peteng-mencekik-dishub-panik/ [Diakses pada 1 Mei 2019].

Jaya, W.K. (1996). Analisis Keuangan Daerah; Pendekatan Makro, Model Program PMSES. Kerjasama Ditjrn PUOD Depdagri dengan Pusat Penelitian dan Pengkajian Ekonomi dan Bisnis, UGM, Yogyakarta.

Mahmudi. (2010). Manajemen Kinerja Sektor Publik. Yogyakarta: UPP STIM YKPN.

Mahsun, Mohamad. (2013). Pengukuran Kinerja Sektor Publik. Yogyakarta: BPFE.

Pramono, Joko. (2017). Ketua DPRD Tulungagung akui Perda Minuman Beralkohol Mandul. Jatim Times.com [Internet], 16 Agustus 2017. Dapat diakses pada https://m.jatimtimes.com/baca/157043/20170816/200540/ketua-dprd-tulungagung-akui-perda-minuman-beralkohol-mandul/ [Diakses pada 1 Mei 2019].

Siahaan, Marihot P. (2005). Pajak Daerah dan Retribusi Daerah. Jakarta: PT Raja Grafindo Persada.

Yani, Ahmad. (2002). Hubungan Keuangan Antara Pemerintah Pusat dan Daerah di Indonesia. Jakarta: Raja Grafindo Persada.

Downloads

Published

2019-04-30

Issue

Vol. 5 No. 1 (2019): Jurnal Ilmiah Administrasi Publik (JIAP)

Section

Articles

License

If your paper is accepted, the author identified as the formal corresponding author for the paper will receive an email prompting them to login into Author Services; where via the JIAP Author Licensing Service they will be able to complete the license agreement on behalf of all authors on the paper.