KONTRIBUSI RETRIBUSI PARKIR TERHADAP PENDAPATAN ASLI DAERAH PEMERINTAH KABUPATEN PACITAN
DOI:
https://doi.org/10.32477/jrabi.v3i1.552Keywords:
Parking Retribution, Regional Original RevenueAbstract
The purpose of this study was to determine (1) the growth of parking retribution receipts from 2016 to 2020, (2) the effectiveness and efficiency of parking retribution receipts from 2016 to 2020, (3) the contribution of parking retribution receipts to PAD from 2016 until 2020. This type of research is descriptive qualitative. Data obtained by conducting interviews and documentation. Data analysis techniques used are quantitative analysis techniques and qualitative analysis techniques. The results of data analysis show that (1) The growth of parking retribution revenue in Pacitan City in 2017 was 32.2%; in 2018 by 53.2%; this means that the growth is positive while in 2019 the growth was negative, namely only (14.6%), in 2020 53.4% (2) The effectiveness of parking retribution receipts in Pacitan City from 2016 to 2020 reached an average of 6.069% per year. year. This shows that the acceptance of parking fees in Pacitan City is not effective while the efficiency of parking retribution receipts in Pacitan City reaches an average of 35.1% per year. This shows that the receipt of parking fees in Pacitan City is efficient. The contribution of Parking Retribution Revenue to Regional Original Revenue is 77.19% in 2016 61.65% in 2017 76.41%, in 2018 80.68% while in 2019 it was 81.94%. In 2020 it was 85.27%, increasing every year.
References
Azhari, A. Samudra, M.Si. 1995. Perpajakan di Indonesia. Jakarta: PT. Gramedia Pustaka Utama.
Hayani. 2001. Analisis Pemungutan Retribusi Parkir Sebagai Salah Satu Sumber Pendanaan Dalam Anggaran Pendapatan dan Belanja Daerah Untuk Pelaksanaan Otonomi Daerah Kota Banjarbaru Kalimantan Selatan. www.google.com.
Halim, Abdul. 2002. Akuntansi Keuangan Daerah. Jakarta: Salemba Empat.
Mahmudi. 2007. Analisis Laporan Keuangan Pemerintah Daerah. UPP STIM YKPN.
Mardiasmo. 2002. Akuntansi Keuangan Daerah. Jakarta: Gramedia Pustaka Utama.
Maskun, Sumitro. 2001. Titik Berat Otonomi Pada DATI II dalam Otonomi Peluang dan Tantangan. Jakarta: Pustaka Sinar Harapan.
Munawir. 1990. Pokok-Pokok Perpajakan. Yogyakarta: Liberti.
Peraturan Daerah Peraturan Daerah No. 19 Tahun 2010 tentang Penyelenggaraan Perparkiran.
Peraturan Pemerintah No. 66 Tahun 2001 tentang Retribusi Daerah Republik Indonesia, Nota Keuangan dan Rencana Anggaran Pendapatan dan Belanja Negara. 1992/1992.
Republik Indonesia, Undang-Undang No. 18 Tahun 1997 tentang Pajak dan Retribusi Daerah.
Republik Indonesia, Undang-Undang No. 34 Tahun 2000 tentang Pajak Daerah dan Retribusi Daerah.
Republik Indonesia, Undang-Undang No. 32 Tahun 2004 tentang Pemerintah Daerah. Republik Indonesia, Undang-Undang No. 33 Tahun 2004 tentang Perimbangan Keuangan Antara Pemerintah Pusat dan Daerah.
Siahaan. 2005. Pajak Daerah dan Retribusi Daerah. Jakarta: PT. Raja Grafindo Persada.
Soetrisno, P.H. 1993. Dasar-Dasar Ilmu Keuangan Negara. Yogyakarta: BPFE- UGM.
Sugiarti. 2006. Potensi Retribusi Parkir Sebagai Salah Satu Sumber Pendapatan Asli Kota Kediri. www.google.com.
Suparmoko, M., MA, Dr. 1987. Keuangan Negara dalam Teori dan Praktek. Yogyakarta: BPF.
