OPTIMALISASI RETRIBUSI PASAR SEBAGAI UPAYA PENINGKATAN PENDAPATAN ASLI DAERAH DI KOTA YOGYAKARTA
DOI:
https://doi.org/10.32477/jrabi.v6i2.1474Keywords:
Local Revenue, Market Retribution, E-Retribution, Fiscal Decentralization, Technology Acceptance Model.Abstract
This study aims to analyze market retribution management, identify operational and technology adaptation constraints, and formulate strategies to optimize Local Own-Source Revenue (PAD) in Yogyakarta City during the transition period of Law No. 1 of 2022 (UU HKPD). Using a descriptive qualitative approach, data were collected through in-depth interviews with 19 key informants (Commerce Office officials, Market UPTD heads, field collectors, and market traders), observations, and document analysis of the 2020–2022 Budget Realization Reports (LRA). Data trustworthiness was established through systematic source and technique triangulation. Results indicate that market retribution management has gradually adopted an e-retribution system to enhance accountability. Quantitatively, the contribution of market retributions to total PAD remains in the 'very insufficient' category (averaging 2.14%–2.67%). This evaluation is contextualized by recognizing market retributions as cost-recovery public service instruments rather than purely commercial revenues. Based on the Technology Acceptance Model (TAM), Perceived Ease of Use constraints stem from limited digital literacy among senior traders, EDC machine limits, and signal instability. Regarding Perceived Usefulness, transparency benefits are acknowledged, yet constrained by limited real-time transaction proof and top-up locations. Recommended strategies include upgrading e-retribution infrastructure with community mentoring, physical market revitalization, integrated supervision, and service diversification.
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