Efendi, Sendira (2016) Kontribusi Retribusi Pasar Terhadap Pendapatan Asli Daerah (Studi pada Dinas Pendapatan Daerah Kabupaten Banyuwangi),. Sarjana thesis, Universitas Brawijaya.
Abstract
Dalam rangka meningkatkan penerimaan Pendapatan Asli Daerah, Kabupaten Banyuwangi terus menggali potensi-potensi keuangan daerah yang ada, salah satunya Retribusi Daerah melalui sektor retribusi pasar. Hal ini dikarenakan keberadaan pasar di setiap daerah yang jumlahnya cukup banyak. Selain itu dalam waktu empat tahun terkhir penerimaan retibusi pasar selalu mengalami peningkatan. Rumusan masalah dalam penelitian ini adalah (1) Bagaimanakah Kontribusi Retribusi Pasar terhadap Pendapatan Asli Daerah Kabupaten Banyuwangi?, (2) Apa sajakah faktor pendukung dan dan faktor penghambat dalam kontribusi retribusi pasar terhadap Pendapatan Asli Daerah di Kabupaten Banyuwangi? Tujuan dari penelitian ini adalah untuk mendeskripsikan dan menganalisis kontribusi retribusi pasar terhadap Pendapatan Asli Daerah dan memaparkan faktor pendukung dan faktor penghambat dalam kontribusi retribusi pasar terhadapa Pendapatan Asli Daerah Kabupaten Banyuwangi. Metode yang digunakan dalam penelitian ini adalah penelitian diskriptif dengan pendekatan kualitatif dengan menggunakan beberapa teori yang mendukung metode penelitian tersebut, yaitu pemerintah daerah, otonomi daerah, keuangan daerah, retribusi daerah, dan retribusi pasar. Penelitian ini dilakukan pada Dinas Pendapatan Daerah Kabupaten Banyuwangi. Pengumpulan data dilakukan dengan cara observasi, wawancara dan dokumentasi. Sedangkan analisis data dilakukan dengan tiga cara yaitu reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukan kontribusi retribusi pasar terhadap Pendapatan Asli Daerah, mencangkup intensifikasi dan ekstensifikasi diantaranya memperbaiki aspek kelembagaan, memperbaiki aspek ketatalaksanaan baik administratif maupun operasional, peningkatan pengawasan dan pengendalian, penetapan target, peningkatan kaualitas sumber daya manusia, meningkatkan kegiatan penyuluhan kepada masyarakat. Sedangkan kontribusi pasar dilihat dari target dan realisasi selama empat tahun terakhir selalu melampaui target. Namun kontribusi retribusi pasar terhadap Pendapatan Asli Daerah masih dalam kriteria kurang atau rendah. Adapun faktor pendukungnya adalah sistem pengawasa rutin dari aparat Dinas Pendapatan Daerah Sub Dinas Pasar Kabupaten Banyuwangi. Dan faktor pnghambatnya adalah kurangnya kesadaran wajib retribusi dalam membayar beban retribusi pasar, kondisi pasar dan fasilitas pasar yang kurang memadai. Saran yang dapat peneliti berikan adalah dengan menggunakan sistem reward dan punishment bagi para wajib retribusi pasar, dan juga dengan memberikan sosialisasi lebih tentang kedisiplinan dalam membayar retribusi serta sosialisasi tentang pentingnya menjaga kebersihan pasar.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2016/705/051609053 |
| Subjects: | 300 Social sciences > 351 Public administration |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Publik / Negara |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 04 Oct 2016 12:54 |
| Last Modified: | 18 Oct 2021 15:07 |
| URI: | http://repository.ub.ac.id/id/eprint/119058 |
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