Strategi Peningkatan Retribusi Pasar Di Kabupaten Aceh Singkil

BANCIN, Ganda Suriadi, Nunuk Dwi Retnandari

2012 | Tesis | S2 Magister Administrasi Publik

ABSTRACT Ganda Suriadi Bancin. The Strategy of Increasing Market Levy in Aceh Singkil District. Thesis. Faculty of Social and Political Sciences. Master of Public Administration Program. Gadjah Mada University Yogyakarta (under supervision of Dr. Nunuk Dwi Retnandari, MS). Fiscal decentralization the locals with a hope, including Aceh Singkil district to explore available potentials as local financial revenue to be fully independent from central and provincial governments, due to the less strength of Aceh Singkil district in financial source management, particularly market levy, since based on the previous researches, market levy has greater potential of income source. Hence, it is necessary to identify the strategy in increasing market levy that the Office of Industry, Trade, Cooperatives and SMEs (Disperindagkop dan UKM) manages. This research aimed to identify and analyze factors affecting market levy revenue and to formulate the strategy of increasing market levy in Aceh Singkil district. Method adopted in this research involved the combination of qualitative and quantitative approaches with primary and secondary data, and focus group discussion (FGD) through the use of IFE (Internal Factor Evaluation) and EFE (External Factor Evaluation), SWOT (Strengths, Weaknesses, Opportunities, Threats) and QSP (Quantitative Strategic Planning) matrices. IFE matrix showed seven internal strategic factors including strengths and weaknesses, i.e. 1). sufficient availability of facilities and infrastructure, 2). human resource availability, served as internal factor strengths; while 3). less good planning, 4). unavailability of supervision, 5). less effective of sanction for levy payers. 6). unavailability of operational budget, and 7). unavailability of data on market levy payers, served as the main weaknesses. EFE matrix identified 4 factors including: 1. good will of vendors to pay market levy, 2. the dynamics of public economic sector, served as the opportunity of external factor; while 3. less-conducive political condition, and 4. unavailability of Qanun/Local Regulation on market levy, served as threats. The qualitative analysis result on the strategy using SWOT has produced five strategies; however, the QSPM-based quantitative analysis has generated priority strategy to implement, including: to improve market levy through socialization and data collection, and then action plan implementation, and card task development with action involving; a). task distribution in terms of dissemination and questionnaire development; b). survey and data collection; c). survey results-based data processing; d). market levy development. e). strategy development and implementation; f). evaluation on activity. Keywords: Strategy, Market Levy.

Kata Kunci : Pajak dan Perpajakan -Aceh