Kinerja Pendapatan Asli Daerah Di Kabupaten Kupang Propinsi Nusa tenggra Timur
MUDJIARTI (pembimbing: Rusdi Akbar, Drs., M.Sc.), Rusdi Akbar, Drs., M.Sc.
Penelitian ini bertujuan untuk melihat tingkat perkembangan Pendapatan Asli Daerah Kabupaten Kupang dan struktur hubungan keuangan Pemerintah Pusat dan Daerah, mengetahui tingkat kinerja (efektivitas, efisiensi dan elastisitas) pemungutan PAD Kabupaten Kupang selama periode penelitian, serta mengetahui k!asifikasi pajak dan retribusi daerah Kabupaten Kupang yang didasarkan pada jumlah perkembangan tiap jenisnya. Adapun data yang digunakan adalah data sekunder yang diperoleh dari Dinas Pendapatan Daerah, Bagian Keuangan, Biro Pusat Statistik, Kepustakaan dan sumber-sumber resmi lainnya. Metode penelitian bersifat analisis deskriptif denqan menggunakan alat analisis pertumbuhan, derajat desentralisasi fiskal, efektivitas, efisiensi, etastisitas, serta alat analisis klasifikasi pajak dan retribusi.
Hasil penelitian menunjukkan tingkat pertumbuhan PAD Kabupaten Kupang selama periode penelitian dari tahun anggaran 1997/1998 sampai dengan 2001 rata-rata 52,81 persen, kontribusi PAD terhadap APBD secara rata-rata 3,48 persen hal ini menunjukkan bahwa DDF Kabupaten Kupang sangat rendah untuk mendukung otonomi daerah yang berarti juga ketergantungan terhadap pemerintah pusat sangat tinggi. Kinerja pemungutan PAD di Kabupaten Kupang apabila dilihat dari (1) Efektivitasnya termasuk kategori sangat efektif karena berada di atas 1 00 persen dengan rata-rata efektivitasnya 133,08 persen, (2) Efisiensi pemungutan pajak dan retribusi secara rata-rata 6,75 persen per tahun dan termasuk kategori efisien, (3) Elastisitas PAD terhadap PDRB menunjukkan angka rata-rata adalah elastis (6,70%). Tingkat elastisitas PAD terhadap jumlah penduduk secara rata-rata selama periode penelitian 42,80 persen.
Dari hasil analisis klasifikasi pajak dan retribusi daerah, pajak penggalian bahan galian golongan C berklasifikasi prima dan pajak penerangan jalan berklasifikasi potensial, sementara jenis pajak lainnya masih berklasifikasi berkembang dan terbelakang. Retribusi daerah ada dua jenis yang berklasifikasi prima yaitu retribusi pasar grosir dan toko dan retribusi penjualan produksi usaha daerah sedangkan yang tergolong potensial ada 3 jenis yaitu retribusi pasar, 1MB serta pelayanan rumah sakit dan Balai Pengobatan. Sementara retribusi daerah lainnya berklasifikasi berkembang dan terbelakang.
The purpose of this research is are to determine the Locar Original Income growth level in the District of Kupang and the relationship structure between Central and Local Government, to analyze the performance level (its effectiveness, efficiency, and elasticity) of Local Original Income collection in the District of Kupang during research periods, and to analyze the local tax and retribution classification in the District of Kupang based on the their growth level. The data used in this research are secondary data obtained from Local Income Board, Financial Section, Statistical Center Bureau, reference and other official sources. The research method applied is descripticn analysis usinq growth analysis, fiscal decentralization level. effectiveness, efficiency, elasticity, and tax and retribution classification tools.
The result of research showed that the growth level of PAD in the District of Kupang during research periods from the budget year 1997/1998 to 2001 is 52.81 percent in the average, the contribution of PAD to APBD is 3.48 percent in average. They showed that DDF in the District of Kupang is very low to support the local autonomy and they also means that the dependency to central government is very high. The performance of PAD collection in the District of Kupang seen from (1) its effectiveness is in very active category because it's more than 100 percent and 133.08 percent in average effectiveness, (2) its tax and retribution collection efficiency is 6.75 percent annually in average and it's in the efficient category, (3) its elasticity of PAD to PDRB showed an elastic form of 6.70% in average. The elasticity of PAD to the number of population during research periods is 42.80 percent in average.
From the result of tax and local retribution analysis, the mining material tax in group C can be classified into prime and street lighting tax can be classified into potential, and other tax can be classified into developing and under-developing. There are two local retributions that have prime classifications. They are grocery market and shop retribution and business production sale retribution. There are 3 local retributions that can be classified into potential classification, they are market retribution, 1MB, and the hospital and Treatment House Service retribution. Another local retribution can be classified into developing and under-developing.
Kata Kunci : usinq growth analysis, fiscal decentralization level. effectiveness, efficiency, elasticity, tax, retribution classification tools, Income growth, analisis pertumbuhan, derajat desentralisasi fiskal, efektivitas, efisiensi, etastisitas, serta alat analisi
