Anggraini, Dwi Wulan and Damas Dwi Anggoro, SAB., MA (2023) Analisis Faktor-Faktor yang Mempengaruhi Willingness to Pay Wajib Retribusi Jasa Umum dan Jasa Usaha Kota Blitar. Sarjana thesis, Universitas Brawijaya.
Abstract
Pendapatan Asli Daerah (PAD) bertujuan memberikan kewenangan kepada Pemerintah Daerah untuk mendanai pelaksanaan otonomi daerah sesuai dengan potensi daerah sebagai perwujudan desentralisasi. Salah satu komponen PAD adalah retribusi daerah. Retribusi adalah pungutan daerah sebagai pembayaran atas jasa atau pemberian izin tertentu yang khusus disediakan dan/atau diberikan oleh Pemerintah Daerah untuk kepentingan orang pribadi atau badan. Ditetapkannya Undang-Undang Nomor 1 Tahun 2022 tentang Hubungan Keuangan Pemerintah Pusat dan Pemerintahan Daerah (UU HKPD) membuat pemerintah daerah harus segera melakukan penyesuaian baik dari sisi kebijakan fiskalnya maupun regulasi berupa produk hukum di daerah baik di tingkat peraturan daerah dan peraturan kepala daerah. Hal ini dilakukan tak terkecuali Kota Blitar. Dilihat dari tren realisasi PAD dan kontribusi retribusi terhadap PAD di Kota Blitar sangat kurang. Penelitian ini bertujuan untuk menguji pengaruh perceived fairness, knowledge of local retribution, dan service quality terhadap willingness to pay dengan awareness of paying local retribution sebagai variabel intervening. Penelitian ini menggunakan metode kuantitatif. Pengambilan data dilakukan dengan menyebar kuesioner sebanyak 302 responden secara langsung dan online kepada seluruh warga Kota Blitar yang pernah membayar retribusi jasa umum dan jasa usaha dengan metode penentuan sampel purposive sampling. Hasil penelitian ini menunjukkan bahwa perceived fairness, knowledge of local retribution, dan service quality berpengaruh positif dan signifikan terhadap awareness of paying local retribution. Variabel knowledge of local retribution dan service quality tidak berpengaruh terhadap willingness to pay. Selanjutnya, variabel awareness of paying local retribution mampu memediasi pengaruh variabel independen dengan dependen. Selain itu, seluruh uji simultan menunjukkan pengaruh yang signifikan.
English Abstract
Regional Original Revenue (PAD) aims to give authority to Regional Governments to fund the implementation of regional autonomy in accordance with regional potential as a manifestation of decentralization. One component of PAD is regional fees. Retribution is a regional levy as a payment for services or the granting of certain permits specifically provided and/or granted by the Regional Government for the benefit of individuals or entities. The enactment of the Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments (HKPD Law) forced local governments to immediately make adjustments both in terms of their fiscal policies and regulations in the form of legal products in the regions both at the level of regional regulations and regional head regulations. This is done, including the City of Blitar. Judging from the trend of realization of PAD and the contribution of retribution to PAD in Blitar City, it is very lacking. This study aims to examine the effect perceived fairness, knowledge of local retribution, and service quality to willingness to pay with awareness of paying local retribution as a intervening variable. This research uses quantitative methods. Data collection was carried out by distributing questionnaires to 302 respondents directly and online to all residents of Blitar City who have paid public service fees and business services using the sampling method purposive sampling. The results of this study indicate that perceptions of fairness, knowledge of regional fees, and service quality have a positive and significant effect on awareness of paying regional fees. Knowledge of local retribution variables and service quality has no effect on willingness to pay. Furthermore, the variable awareness of paying regional fees is able to mediate the influence of the independent and dependent variables. In addition, all tests simultaneously show a significant effect.
Other obstract
-
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0523030057 |
| Uncontrolled Keywords: | Local Retribution, Theory of Planned Behavior, Willingness to Pay,-Retribusi Daerah, Theory of Planned Behavior, Willingness to Pay |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes |
| Divisions: | Fakultas Ilmu Administrasi > Perpajakan |
| Depositing User: | Endang Susworini |
| Date Deposited: | 31 Jul 2023 06:47 |
| Last Modified: | 31 Jul 2023 06:47 |
| URI: | http://repository.ub.ac.id/id/eprint/202254 |
![[thumbnail of DALAM MASA EMBARGO]](http://repository.ub.ac.id/style/images/fileicons/text.png) |
Text (DALAM MASA EMBARGO)
Dwi Wulan Anggraini.pdf Restricted to Registered users only until 31 December 2025. Download (7MB) |
Actions (login required)
 |
View Item |