Potensi retribusi pasar di Kabupaten Tabalong

SANGADJI, Abdul Muthalib, Dr. Soeratno, M.Ec

2002 | Tesis | Magister Ekonomika Pembangunan

Berdasarkan Undang-Undang Nomor 25 Tahun 1999 tentang Perimbangan Keuangan antara Pemerintah Pusat dan Daerah bahwa PAD terdiri dari hash pajak daerah, hash retribusi daerah, hash perusahaan milik daerah dan hasil pengelolaan kekayaan daerah yang dipisahkan dan lain-lain PAD yang sah. Dari keempat komponen PAD tersebut ternyata komponen retribusi daerah memberikan kontribusi yang terbesar kedua setelah pajak daerah terhadap PAD di Kabupaten Tabalong selama kurun waktu pengamatan. Retribusi pasar sebagai saiah satu jenis retribusi daerah memiliki potensi yang cukup besar. Penelitian ini dilaksanakan di Kabupaten Tabalong dengan tujuar utama untuk menghitung potensi, mengukur efisiensi, efektivitas dan elastisitas retribusi pasar. Alat analisis yang digunakan adalah alat penghitungan potensi, efisiensi, efektivitas dan elastisitas. Data yang digunakan adalah data sekunder runtut waktu periode 1994/1995 - 2000 yang didapatkan dari Kantor Dinas Pendapatan Daerah, Kantor Dinas Pasar, Bagian Keuangan dan Kepala-kepala Unit Pelaksana Tehnis Dinas Pasar. Selain data sekunder tersebut juga digunakan data primer yaitu data yang diperoleh melaiui Kepala-kepala Pasar dan pedagang di masing-masing pasar di Kabupaten Tabalong. Hasil analisis dapat disimpulkan bahwa penetapan target retribusi pasar oleh pemerintah Kabupaten Tabalong berada sebesar 39,28 persen di bawah potensinya. Potensi retribusi pasar pada 2002 meningkat 17,44 persen dari potensi retribusi pasar pada '2001. Peningkatan potensi retribusi pasar ini karena adanya pembangunan baru fasilitas pasar. Tingkat efisiensi retribusi pasar selama kurun waktu pengamatan cenderung menurun. Tingkat efektivitas retribusi pasar selama kurun waktu penelitian tergolong sangat efektif tetapi berkecenderungan menurun. Tingkat efektivitas pada 2001 tergolong tidak efektif dan dengan mempergunakan potensinya sebagai pembanding pada tahun yang sama tergolong sangat tidak efektif. Retribusi pasar elastis terhadap perubahan ekonomi di Kabupaten Tabalong atau sensitif terhadap perubahan ekonomi.

In line with the Act No.25 of 1999 on the Financial Balance of Central and Local Governments, it has been said that the Local-Originated Income (PAD) encompasses the local tax revenue, local retribution revenue, the revenue of local-owned company and the separated outcome of the local property management and other sources of the formal Local-Originated Income. Of the four components of the Local-Originated Income, it has been shown that the local retribution posed the second place after the local tax for the contribution to the Local-Originated Income at Tabalong Regency during the period of observation. Market retribution was one type of the local retributions with relatively great potential. The study was conducted at Tabalong Regency and intended to calculate the potential of market retribution, measure the efficiency. effectiveness and elasticity of market retribution. The analytic tool used in the study was the calculation of potential, efficiency, effectiveness, and elasticity. Data used were time-series data from 1994/1995 to 2000 that were obtained from the Local Finance Service, Market Service, and Financial Department and the Unit Chiefs of Market Service-Technical Operations. In addition the secondary data, it was also used primary data that were obtained from the Market Chiefs and sellers at each of markets of Tabalong Regency. From the result of analysis, it could be concluded that the target provision of market retribution by the government of Tabalong Regency was below 39.28% relative to its potential. The potential of market retribution in 2002 would increase about 17.44% above that of 2001. The increase of market retribution potential was due to the development of new market facilities. The efficiency level of market retribution during the period of observation tended to become lower. The level of market retribution effectiveness during the' period of observation was greatly significant, but tended to decrease. The effectiveness level of 2001 was less significant and by using its potential as a comparator for the same year, it was badly ineffective. The market retribution was elastic or sensitive to the economic changes at Tabalong Regency.

Kata Kunci : Retribusi Pasar,Kabupaten Tabalong, Market retribution, Tabalong Regency