Potensi retribusi pasar di Kabupaten Sumbawa

NURHINSYAH, Drs. Samsubar Saleh, M.Soc.Sc

2002 | Tesis | Magister Ekonomika Pembangunan

Penelitian ini dilakukan di Kabupaten Sumbawa dengan tujuan utama untuk menganalisis pertumbuhan, kontribusi, potensi, tingkat efisiensi dan efektivitas pemungutan retribusi pasar terhadap Pendapatan Asli Daerah (PAD). Data yang digunakan adalah data primer dan data sekunder runtun waktu periode 1995/1996-2001. Data primer diperoleh dari unit kerja yang diteliti sedangkan data sekunder diperoleh dari Dinas Pendapatan Daerah dan Bagian Keuangan Kabupaten Sumbawa. Alat analisis yang digunakan adalah pertumbuhan, kontribusi, potensi, Cost of Collection Efisiency Ratio (CCER) dan Charge Performance Index (CPI). Hasil analisis menunjukkan bahwa selama periode 1995/1996 - 2001 periurnbuiian raw-rata per tahun relribusi daeran adalah 36,42 perser, dan retribusi pasar rata-rata 17,13 persen. Kontribusi retribusi pasar terhadap PAD sebesar 354 persen. Potensi riil retribusi pasar adalah Rp.520.900.404,OO per tahun. Target penerimaan retribusi pasar tahun 2001 ditetapkan Rp316.464.000,OO atau 60,75 persen dari potensi riil retribusi pasar. Tingkat efektivitas pemungutan retribusi pasar tergolong sangat efektif yaitu rata-rata 10339 persen per tahun sedangkan dengan menggunakan potensi sebagai pembanding, tingkat efektivitas rata-rata ,62,93 persen per tahun. Tingkat efisiensi rata-rata retribusi pasar adalah 59,37 persen per tahun.

This research is conducted in Sumbawa regency and its main objective is to investigate the growth rate of market retribution, contribution, potential, efficiency and effectiveness level of the market retribution. Data used in this study were primary and secondary time series data in 1995/1 996 - 2001. The primary data were obtained from the working unit investigated, whereas the secondary obtained from financial section and regional income office in Sumbawa regency. Analytical tool used in this study was rate of growth, contribution, porency, Cost of Collection Effisiency Ratio (CCER) and Charge Pericmance lndex (CPI). The analytical result showed that during 1995/1996-2001 cverage rate of gi'oMifn of regional retributisn was 3642 2ercent and of market retnbution was 17,13 percent. Contribution of market retribution to PAD was 3,94 percent. Real potency of market retribution is Rp520.900.404,OO per year. Revenue target in 2001 was defined Rp316.464,000,00 or 60.75 percent of real potency. Effectiveness level of market retribution was classified as greatly effective that was 103,59 percent per year, but by using its potensial as a comparator that was 62,93 percent per year. Level of efficiency was 59.37 percent per year.

Kata Kunci : Retribusi Pasar, Kabupaten Sumbawa