ANALISIS UPAYA-UPAYA PEMERINTAH DAERAH DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN BENER MERIAH

Rachmatan Nurul Azmi, S.T., Prof. Dr. Abdul Halim, M.B.A, Akt.

2013 | Tesis | S2 Magister Ek.Pembangunan

Penelitian ini bertujuan untuk mengetahui dan menganalisis upaya yang dilakukan Pemerintah Daerah Kabupaten Bener Meriah dalam meningkatkan Pendapatan Asli Daerah (PAD). Alat analisis yang digunakan dalam penelitian ini adalah pertumbuhan, kontribusi, matriks klasifikasi potensi pajak dan retribusi, serta efektivitas. Data yang digunakan adalah data primer yang diperoleh dengan wawancara dan data sekunder dalam bentuk runtun waktu (time series), data tersebut adalah data anggaran dan realisasi pendapatan asli daerah kabupaten Bener Meriah tahun 2007/2008 sampai dengan tahun 2011 yang diperoleh dari Dinas Pengelolaan Keuangan dan Kekayaan Daerah Kabupaten Bener Meriah. Hasil penelitian menunjukkan bahwa pajak hiburan adalah pajak daerah yang mengalami pertumbuhan rata-rata tertinggi yakni sebesar 67,33 persen. Retribusi daerah yang memiliki rata-rata pertumbuhan paling tinggi adalah retribusi izin gangguan sebesar 576,34 persen. Rata-rata kontribusi pajak daerah tertinggi adalah pajak penerangan jalan sebesar 5,97 persen dan rata-rata kontribusi retribusi daerah tertinggi adalah retribusi pelayanan pasar sebesar 22,44 persen. Hasil perhitungan efektivitas, Dinas Pertanian Tanaman Pangan dan Hortikulura merupakan Dinas yang memiliki tingkat efektivitas tertinggi dibandingkan dinas/instasi lainnya yakni sebesar 84,20 persen, dengan kategori cukup efektif. Sementara bila dilihat dari seluruh dinas/instansi maka tingkat efektivitas rata-rata hanya sebesar 55,29 persen, artinya upaya Pemerintah Kabupaten Bener Meriah dalam mengumpulkan PAD tidak efektif. Pajak daerah di Kabupaten Bener Meriah dalam katagori terbelakang adalah pajak restoran, pajak hiburan, pajak reklame, pajak penerangan jalan, dan pajak mineral bukan logam, tidak ada pajak daerah yang teridentifikasi prima, potensial dan berkembang, selebihnya belum teridentifikasi. Demikian halnya dengan retribusi daerah, yang teridentifikasi berkembang adalah; retribusi penyediaan dan/atau penyedotan kakus, retribusi izin mendirikan bangunan, retribusi izin gangguan, retribusi surat izin usaha industri, tanda daftar industri dan izin perluasan, serta retribusi surat izin usaha perdagangan. Kabupaten Bener Meriah tidak memiliki retribusi yang teridentifikasi prima dan potensial, selebihnya dengan katagori terbelakang dan belum teridentifikasi.

This study aims to examine and to analyze efforts made by the Regional Government of Bener Meriah Regency to increase Regional Original Income (PAD). The analytical devices employed in this study were growth, contribution, matrix of potential taxes and levies classification, as well as effectiveness. The data used were primary data obtained through interviews and secondary data in the form of time series (time series), they were the data on budget and the realization of Regional Original Income of Bener Meriah Regency in 2007/2008 to 2011 obtained from Local Financial and Asset Management Agency of Bener Meriah Regency. The results of this study indicated that the entertainment tax was the local tax encountering the highest average growth amounting to 67.33 percent. The local levy which had the highest average growth was the disturbance permit levy which amounted to 576.34 percent. The highest average contribution of local taxes was the street lighting tax which amounted to 5.97 percent and the highest average contribution of local levies was the market service levy which amounted to 22.44 percent. The computation results concerning Effectiveness, the Agency of Food Crops Agriculture and Horticulture was the office holding the highest level of effectiveness compared to other agencies which amounted to 84.20 percent, with the category of “quite effective”. Meanwhile, seen from the whole agencies, the average effectiveness rate was only 55.29 percent, meaning that the efforts made by the Regional Government of Bener Meriah Regency in collecting PAD were considered ineffective. Local taxes of Bener Meriah Regency in the undeveloped category were the restaurant tax, the entertainment tax, the advertisement tax, the street lighting tax and the non-metal mineral tax, there were no local taxes identified as prime, potential and developing, and the remaining taxes had not been identified. Likewise, the local levies identified as the developing ones were; the levy concerning latrine building and/or suctioning, the building permit levy, the disturbance permit levy, the industrial business permit levy, signs of industrial lists and expansion permit as well as the commerce business license levy. Bener Meriah Regency did not have levies identified as prime and potential levies, the rest levies were placed in the undeveloped category and had not been identified.

Kata Kunci : Pendapatan Asli Daerah, Pertumbuhan, Kontribusi, Efektivitas