Potensi penerimaan retribusi pelayanan pasar dan kontribusi serta prospeknya terhadap pendapatan asli daerah kota samarinda

Dharma Hammam Nur Mubarok

Abstract


The aim of this study is to find out the potency of market services retribution and its contribution and prospects as the source of district own source revenue in Samarinda. The source of this data is secondary data. The secondary data of this study are consisted of the realization report of  district  own  source revenue in Samarinda,  the  report  of  the  market  service  potency  in Samarinda and the realization report of market services retribution in  Samarinda by using descriptive statistic method. The used method of this study are analysis of market potential, analysis of the level of contribution and trend analysis. The result of this study shows that in first analysis, the calculation of market services potential retribution in Samarinda within a year indicates a great potential, but the realization of market service retribution in last five years still had not exceeded the total of existing potential, in the second analysis, the contribution of market services retributions as  as the source of district own source revenue in Samarinda is placed on “very poor” indicator means that there was decreasing contributions in every years, and  in the third analysis,  the prospect  of market  services retribution in  Samarinda  shows positive result (increasing) for five years later.

Keywords: Retributions, Own Source Revenue, Market Services


Full Text:

PDF

References


Adisasmita, Rahardjo. 2011. Pembiayaan Pembangunan Daerah, Cetakan Pertama. Graha

Ilmu. Yogyakarta 55283.

Anonim, Peraturan Daerah Kota Samarinda Nomor 13 Tahun 2011 Tentang Retribusi Jasa

Umum. 2012. Dinas Pendapatan Daerah Kota Samarinda.

Anonim, Undang-Undang Republik Indonesia No. 32 Tahun 2004 Tentang Peraturan Daerah.

Anggraini, Novita Eka., Saifi, Muhammad., Husaini, Achmad. 2015. Analisis Efektifitas Retribusi Pelayanan Pasar Tanjung dan Kontribusinya Terhadap Pendapatan Asli Daerah Kota Mojokerto. Jurnal Perpajakan (JEJAK) Vol. 1 No.1.

Hohakay, Kristina., Rompas, Wilson., Rayes, Joyce. 2015. Implementasi Kebijakan Retribusi Pasar Dalam Menunjang Pendapatan Asli Daeah di Kabupaten Halmahera Utara. Jurnal Administrasi.

Mardiasmo. 2013. Perpajakan Edisi Revisi. Edisi XVII. CV. Andi Offset. Yogyakarta 55281.

Putri, Paramita Wulanda. 2013. Studi Tentang Evaluasi Penerimaan Retribusi di Kantor UPTD Pasar Pagi Kota Samarinda. eJournal Administrasi Negara, 1 (2):5007-521.

Rachim, Abd. AF. 2015. Barometer Keuangan Negara. Edisi Pertama. CV. Andi Offset.

Yogyakarta 55281.

Raga, Arjanggi Wisnu. 2011. Analisis Kinerja Penerimaan Retribusi Pasar di Kabupaten Demak

Tahun 2006-2009. [Skripsi] Universitas Diponegoro. Fakultas Ekonomi. Semarang.

Rusdana, Ali. 2014. Analisis Penerimaan Retribusi Pasar Terhadap Pendapatan ASli Daerah Kota Belitar. [Skripsi] Universitas Pembangunan Nasional “Veteran”. Fakultas Ekonomi. Yogyakarta.

Sari, Pipit Ila Kartika. 2015. Analisis Penerimaan Retribusi Pasar di Pasar Tanjung Kabupaten Jember Provinsi Jawa Timur Tahun 2014. [Skripsi] Universitas Jember. Fakultas Ilmu Sosial dan Ilmu Politik. Jawa Timur.




DOI: https://doi.org/10.30872/jfor.v18i2.861

Refbacks

  • There are currently no refbacks.




Copyright (c) 2017 Dharma Hammam Nur Mubarok


Crossref logo 

Editorial Address

FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi
Faculty of Economics and Business, Mulawarman University
Jl. Tanah Grogot No.1 Samarinda Kalimantan Timur 75119
Email: jakt.feb.unmul@gmail.com

StatCounter: FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi