Potensi penerimaan retribusi pasar di Kabupaten Landak

ANEM, Drs. Wahib Suyitno, MAgr

2003 | Tesis | Magister Ekonomika Pembangunan

Penelitian ini bertujuan untuk menganalisis; kontribusi retribusi pasar terhadap retribusi daerah dan terhadap Pendapatan Asli Daerah di Kabupaten Landak selama tahun anggaran 2000 sampai dengan 2002. Pertumbuhan retribusi daerah dan retribusi pasar tahun anggaran 2000 sampai dengan 2002. Potensi penerimaan retribusi pasar, serta efektivitas dan efisiensi penerimaan retribusi pasar berdasarkan target penerimaan retribusi pasar tahun anggaran 2000 sampai dengan 2002. Data yang digunakan adalah data sekunder dari Dinas Pendapatan kabupaten Landak , BPS Kabupaten Landak , Bagian Keuangan dan Hukum Sekretariat Kabupaten Landak. Alat analisis yang digunakan adalah kontribusi/share, pertumbuhan retribusi daerah dan rertribusi pasar, potensi rertibusi pasar, Charge Performance lndex (CP/) dan Cost of Collection Efficiency Ratio (CCER). Hasil penelitian ini menunjukkan bahwa Kontribusilshare penerimaan retribusi pasar terhadap retribusi daerah rata-rata adalah sebesar 2,07 persen, sedangkan kontribusi retribusi pasar terhadap Pendapatan Asli Daerah di Kabupaten Landak selama tahun anggaran 2000 sampai dengan 2002 rata-rata sebesar 0,60 persen. Pertumbuhan penerimaan retribusi daerah selama periode analisis rata-rata sebesar 72,88 persen, sedangkan pertumbuhan penerimaan retribusi pasar rata-rata sebesar 35.61 persen, target penerimaan retri busi pasar yang telah ditetapkan Dinas Pendapatan Kabupaten Landak tahun 2002 sebesar Rp.4.000.000, sedangkan potensi untuk tahun 2002 sebesar Rp.228.644.400. Untuk proyeksi potensi tahun 2003 berdasarkan asumsi pesimis sebesar Rp.230.930.844, moderat sebesar Rp.235.503.732, dan optimis sebesar Rp.242.820.353. Sementara proyeksi potensi untuk tahun 2004 dengan asumsi pesimis sebesar Rp.233.240.152, moderat sebesar Rp.242.568.844, dan optimis sebesar Rp.257.875.215. Efektivitas pemungutan retribusi pasar selama periode analisis rata-rata sebesar 109.51 persen, efektivitas pemungutan retribusi pasar adalah sangat efektif dan efisiensi pemungutan retribusi pasar selama periode analisis ratarata sebesar 196,24 persen, ha1 tersebut tergolong tidak efisien. Dengan kata lain untuk memperoleh penerimaan retribusi pasar sebesar Rp. 100 dibutuhkan biaya sebesar Rp. 196,24, ini berarti bahwa biaya yang dikeluarkan untuk mendapatkan retribusi pasar lebih besar dari hasil yang diperoleh

This research aims at analyzing the contribution of market retribution towards regional retribution and original regional income in Landak District during the fiscal year of 2000 to 2002. The regional retribution growth and market retribution in fiscal year 2000-2002, the potency of market retribution revenue, and at analyzing the effectiveness and efficiency of market retribution revenue based on the target for revenue during the fiscal year of 2000 to 2002. The data used in this research is secondary data taken from Income Service Office of Landak District, BPS of Landak District, Financial and Secretariat Law office in Landak District. The analysis tool used is contribution/share, regional retribution growth and market retribution, the potency of market retribution, Charge Performance Index (CPI), and Cost of Collection Efficiency Ratio (CCER). The finding of this research shows that contributionkhare of market retribution revenue towards the contribution of market retribution towards regional retribution in average is of 2,07 YO, Meanwhile the original regional income in Landak District during the fiscal year of 2000-2002 in average is of 0,60%. The growth rate of regional retribution revenue during the analysis period is of 72,88 % in average, whereas the growth rate of market retribution in average is of 35,61%. The target for market retribution revenue which has been determined by Income Service Office of Landak District for the year is 2002 is of Rp. 4.000.000, meanwhile the potency for 2002 is of Rp.228.644.400. For the year 2003 the potency estimate of market retribution revenue in the base pessimist asumption is of Rp.230.930.844, moderat assumption is of Rp235.503.732, and optimist assumption is of Rp242.820.353. For the year 2004 the potency estimate of market retribution revenue in the base pessimist asumption is of Rp.233.240.152, moderat assumption is of Rp.242.568.844, and optimist assumption is of Rp257.875.215. The level of effectiveness of market retribution revenue during the analysis period in average is of 109,51%. it can be assumed that the level of effectiveness of market retribution revenue is very effective and its level of efficiency for market retribution revenue during the analysis period in average is of 196,24%. it can be assumed that inefficient. In other words, the cost spent to reach market retribution revenue for Rp.100 is of Rp.196,24. It means that the cost spent to gain market retribution is greater than the finding achieved.

Kata Kunci : Retribusi Pasar, Potensi Penerimaan