Penelitian ini bertujuan unttik' menghitung potensi retribusi parkir di Kots Palu selama periode tahun anggaran 1996/1997 sampai dengan tahun anggaran 2000. Pada penelitian ini dianalisis pula mengenai efisiensi dan efektivitas penerimaan retri busi parkir di Kota Palu selama periode tersebut. Di samping itu penelitian ini juga mengindikasi kebijakan-kebijakan yang berhu bungan dengan upaya peningkatan penerimaan retribusi parkir di daerah ini. Data yang digunakan dalarr, penelitian ini adalah data sekunder dan data primer yang diperoleh dari Cabang Dinas Pendapatan Daerah Propinsi Sulawesi Tengah, Dipenda Kota Palu, dan Bagian Keuangan Setda Kota Palu. Metode analisis yang digunakan untuk menghitung potensi pada penelitian ini didasarkan pada informasi jumlah kendaraan bermotor, ratarata kendaraan parkir dengan tarif retribusi yang dikenakan. Hasil analisis menunjukkan bahwa: (1) potensi retribusi parkir di Kota Palu selalu meningkat setiap tahunnya, (2) realisasi penerimaan retribusi parkir masih jauh dari potensinya, (3) efektivitas penerimaan retribusi parkir masih sangat rendah yaitu rata-rata sebesar 27,75 persen per tahun, (4) pengelolaan retribusi parkir di Kota Palu dikategorikan efisien dengan tingkat efisiensi rata-rata 27,lO persen per tahun, (5) jumlah personil masih belum memadai, (6) areal parkir masih kurang

This study aimed at calculating the potential of parking retribution in Palu municipality from the budget year 199611977 to budget year 2000. The efficiency and effectiveness of this retribution earning during the same period, also analyzed. This study also identified the policies that connected with efforts of improving the retribution earning of parking in the area. The data used in this study consist of primary and secondary data obtained from the Branch Offices of Earning Agency of Central Sulawesi Province, the Earning Agency of Palu municipality, and the Financial Bureau of the Government Administration of Palu municipality. The method of analysis used to calculate the potential of retribution earning in this study was based on the information about the number of motor vehicles, the averaged number of parked-vehicles with the retribution rate charged for them. The results of this study suggested that: (1) the potential of parking retribution in Palu municipality increased every year, (2) the realization of retribution earning was still far from its potential, (3) the effectiveness of earning from parking retribution was still very low, i.e., around 27.75 percent per year, (4) the management of parking retribution in Palu municipality was categorized as efficient wirn the efficiency level of 27,lO percent per year, (5) the number of personnel was still insufficient , (6) the parking area still was not enought.

Kata Kunci : Retribusi Parkir,Pengelolaan,Kota Palu