Peranan retribusi pengujian kendaraan bermotor pada pendapatan asli daerah di Kota Mataram

ARDIYANTO, Hamid Fahmi, Dra.Ch. Suparmi, SU

2008 | Tesis | S2 Magister Ekonomika Pembangunan

Salah satu sumber penerimaan daerah Kota Mataram yang diharapkan dapat memberikan sumbangan peningkatan pendapatan asli daerah berasal dari retribusi daerah yakni retribusi pengujian kendaraan bermotor. Selama periode tahun 2001-2007 rata-rata kontribusi penerimaan retribusi pengujian kendaraan bermotor terhadap retribusi daerah dan pendapatan asli daerah menunjukkan angka yang relatif kecil. Artinya sumbangan penerimaan retribusi pengujian kendaraan bermotor selama periode tahun 2001-2007 rata-rata hanya Rp.379.182.119 sedangkan Retribusi Daerah pada periode yang sama Rp. 6.425.532.703 dan Pendapatan Asli Daerah Rp.17.977.458.943. Hal ini menunjukkan bahwa retribusi pengujian kendaraan bermotor terhadap retribusi daerah hanya 5,72% sedangkan sumbangan terhadap pendapatan asli daerah hanya 2,03%. Cara pengumpulan data dilakukan melalui tiga pendekatan yaitu studi kepustakaan (library research), penelitian lapangan (field research), yaitu dilakukan dengan cara pengamatan langsung di lapangan dan wawancara dengan pihak internal dan pihak eksternal serta menggunakan analisis SWOT yaitu analisis yang didasarkan pada logika yang dapat memaksimalkan kekuatan (strengths) dan peluang (opportunities), namun secara bersamaan dapat meminimalkan kelemahan (weaknesess) dan ancaman (threats). Hasil perhitungan potensi retribusi pengujian kendaraan bermotor di Kota Mataram pada tahun 2007 adalah sebesar Rp.957.200.000. Apabila potensi retribusi tersebut dibandingkan dengan target penerimaan retribusi yang ditetapkan oleh Dinas Pendapatan Daerah Kota Mataram pada tahun 2007 sebesar Rp.360.000.000, maka berarti target penerimaan retribusi yang ditetapkan pada tahun 2007 hanya 37,60%. Perhitungan tingkat efektivitas pemungutan berdasarkan potensi pada periode tahun 2001-2007 berjalan tidak efektif yaitu sebesar 41,42% sedangkan perhitungan tingkat efektivitas pemungutan berdasarkan target penerimaan pada periode tahun yang sama berjalan sangat efektif yaitu rata-rata sebesar 152,76%. Potensi riil retribusi pengujian kendaraan bermotor di Kota Mataram yang belum tergali pada tahun 2007 adalah sebesar 62,40% atau sebesar Rp.597.200.000. Efisiensi pemungutan retribusi pengujian kendaraan bermotor di Kota Mataram periode 2001-2007 berjalan sangat efisien dengan rata-rata tingkat efisiensi sebesar 23,64%. Efektivitas pemungutan retribusi pengujian kendaraan bermotor berdasarkan potensi di Kota Mataram periode 2001-2007 berjalan tidak efektif yaitu sebesar 41,42% walaupun setiap tahunnya mengalami peningkatan, sedangkan perhitungan tingkat efektivitas pemungutan berdasarkan target penerimaan pada periode tahun yang sama berjalan sangat efektif yaitu rata-rata sebesar 152,76%. Hasil analisis SWOT menunjukkan bahwa titik koordinat (0,35;0,65) berada pada kuadran I tepatnya pada posisi mendukung strategi agresif atau strategi SO (kekuatan-peluang). Untuk menggali potensi riil retribusi pengujian kendaraan bermotor yang belum tergali di Kota Mataram hendaknya segera dilakukan terlebih dahulu pengkajian secara seksama mengenai potensi daerah.

One of the Mataram city revenue sources that is expected to yield significant contribution to increase the Mataram’s local government income derives from is local government tax revenue, that is vehicle registration renewal tax. Table 1.1 shows that during 2001-2007 the average local government revenue from vehicle registration renewal tax collected was little in amount compared to that of both the local government tax revenue and local government income. The revenue collected from vehicle registration renewal tax only contributed as much as Rp.379,189,119,- to the local of Rp.6,425,532,703,- of the local government tax revenue and of Rp.17,977,458,943,- of local government income. It means that the revenue collected from vehicle registration renewal only contributed 5,72% to the local government tax revenue and 2,03% to the local government income respectively. This research is aimed at finding out the contribution of revenue collected from vehicle registration renewal tax as screen from its potentials, efficiency and efectiveness towards the Mataram’s Local Government income. The research data was collected by using three approaches, namely library research, field research, and SWOT analysis. The field research was conducted by having direct field observation and interviews with internal and external parties. The SWOT analysis was carried out to maximized strengths and opportunities that were known while trying to minimized the weakness and threats that were faced. The research analysis shows that vehicle registration renewal tax actually had the potential to yield Rp.957,200,000,- revenue. However, in 2007, the local Government Revenue Office of Mataram city only targeted to collect as much as Rp.360,000,000,- that was only 37,60% of the potential tax to be collected. In other words, the effectiveness was ineffective as much as 41,42%. Meanwhile, the effevectiveness of tax collection in the period 2001-2007 compared to its revenue targeted was highly effective as much as 152,76% The real potential of vehicle registration renewal tax of Mataram city that was unexploited in 2007 was reaching 62,40% or equaled to Rp.597,200,000,-. The tax collected from the vehicle renewal during 2001-2007 was highly effeicient seen from its 23,64% efficiency rate. Compared to its, it was stlll ineffective seen from its 41,42% effectiveness rate, although thus rate was increasing from year to year. Finally, compared to the tax revenue targeted in the same period, it was highly effective, that was reaching 152,76%. The SWOT analysis shows that the coordinate point (0,35;0,65) was in quadrant I meaning that it is favorable to aggressive and SO (Strenghts Opportunities) strategies. A comprehensive research on number of vehicle that is eligible to the vehicle registration renewal tax needs to be conducted beforehand to have a more optimal exploitation on the vehicle registration renewal tax revenue. To increase the effectiveness of its tax collection from the vehicle registration renewal, the local government should adjust the targeted revenue to the tax potential.

Kata Kunci : Potensi,Efektivitas dan efisiensi,potential, effectiveness and efficiency