ANALISIS KESENJANGAN ANTARA POTENSI, ANGGARAN DAN REALISASI PENDAPATAN RETRIBUSI IZIN GANGGUAN (Studi Kasus pada Kabupaten Indragiri Hulu - Riau)

Rika Gustini, Irwan Taufiq Ritonga, S.E., M.Bus.

2011 | Tesis | S2 Ilmu Akuntansi/Akuntansi Terapan

Data realisasi penerimaan daerah Kabupaten Indragiri Hulu dan data ketetapan retribusi izin gangguan per-kecamatan tahun 2009 menunjukkan adanya kesenjangan antara potensi, anggaran dan realisasi pendapatan retribusi izin gangguan. Potensi penerimaan retribusi izin gangguan tahun 2009 dari 3.028 wajib retribusi di 14 kecamatan berjumlah Rp.3.159.481.426, sedangkan anggaran retribusi izin gangguan untuk tahun 2009 dianggarkan sebesar Rp2.000.000.000 atau sebesar 63,30% dari potensi yang ada, kemudian anggaran tersebut hanya terealisasi sebesar Rp.1.787.833.955 atau 89,39%. Jenis penelitian ini adalah metode kasus dengan penelitian kualitatif yang menggunakan teknik wawancara dan data sekunder dalam pengumpulan data. Wawancara dilakukan dengan pihak-pihak terkait seperti pejabat Dinas Pendapatan Daerah, Juru Pungut, DPRD dan Inspektorat Daerah Kabupaten Indragiri Hulu. Sedangkan data sekunder berupa data realisasi penerimaan pendapatan daerah dan data ketetapan retribusi izin gangguan per-kecamatan yang bersumber dari Dinas Pendapatan Daerah Kabupaten Indragiri Hulu. Hasil penelitian menunjukkan bahwa kesenjangan antara potensi dengan anggaran retribusi izin gangguan disebabkan belum adanya pemutakhiran data, sedangkan kesenjangan antara anggaran dan realisasi pendapatan retribusi izin gangguan disebabkan banyak faktor, antara lain: SKRD tidak sampai kepada wajib retribusi, kurangnya kesadaran wajib retribusi terhadap kewajibannya, dampak negatif akibat dibentuknya Dinas Pendapatan dan Pengelolaan Keuangan Daerah (DPPKD) serta dikarenakan pembatalan Perda No.7 Tahun 2004 tentang Retribusi Izin Gangguan karena bertentangan dengan kebijakan yang berlaku.

The data concerning the local revenue realization of Indragiri Hulu District and the 2009 regulation on disturbance permit levy of each sub-district has showed a gap among potential, budget and the local revenue realization of disturbance permit levy. The potential of disturbance permit levy in 2009 collected from 3028 levy payers in 14 subdistricts amounted IDR 3,159,481,426; while the 2009 budget of disturbance permit levy was IDR 2,000,000,000 or equal to 63.30% of the existing potential; and the realization of the budget was only IDR 1,787,833,955 or 89.39%. This was a study case-based qualitative research adopting interview as its technique and secondary data in data collection. Interviews were carried out with relevant parties, such as Local Revenue Service officials, Juru Pungut (Collection Officers), DPRD (District Legislative Council), and Local Inspectorate of Indragiri Hulu District. While the secondary data involved the data on local revenue realization and regulation on disturbance permit levy for each subdistrict from the Local Revenue Office of Indragiri Hulu District. The result showed that the gap between the potential and the budget of disturbance permit levy was due to the lack of data updating, while the gap between the revenue budget and realization of disturbance permit levy was caused by many factors; among others involved SKRD was not submitted to the levy payers, lack of awareness among levy payers on its obligations, the negative impacts of the establishment of Local Financial Revenue and Management Office (DPPKD) and it was due to the cancellation of the 2004 Local Regulation No.7 on the Disturbance Permit Levy because it contradicts with the effective policy.

Kata Kunci : Potensi, Anggaran dan Realisasi Pendapatan Retribusi Izin Gangguan