Analisis Kontribusi Pendapatan Asli Daerah (PAD) Dan Kemandirian Keuangan Pemerintah Terhadap Pendapatan Daerah (Studi pada BPKAD Kota Malang)

Wicaksono, Mohamad Arif (2018) Analisis Kontribusi Pendapatan Asli Daerah (PAD) Dan Kemandirian Keuangan Pemerintah Terhadap Pendapatan Daerah (Studi pada BPKAD Kota Malang). Sarjana thesis, Universitas Brawijaya.

Abstract

Berlakunya Undang-Undang Nomor 12 Tahun 2008 tentang Otonomi Daerah, pemerintah pusat juga mempunyai keinginan untuk meningkatkan kemandirian daerah. Suatu daerah dapat dikatakan mandiri, apabila daerah tidak lagi bergantung pada dana bantuan dari pemerintah pusat. Rasio kemandirian menggambarkan ketergantungan daerah terhadap sumber dana ekstern. Kota Malang mempunyai banyak potensi-potensi penerimaan pendapatan daerah, oleh karena itu perlu dilakukan pengkajian apakah Kota Malang telah mencapai rasio tingkat kemandirian daerah yang baik. Tujuan dilakukan penelitian adalah untuk mengetahui tingkat kontribusi PAD Kota Malang dan seberapa besar rasio tingkat kemandirian keuangan daerah Kota Malang. Penelitian ini merupakan penelitian deskriptif dengan pendekatan kualitatif. Fokus penelitian ini adalah Pendapatan Asli Daerah, dana perimbangan dan bantuan dana pinjaman, serta kemandirian keuangan pemerintah daerah Kota Malang itu sendiri. Berdasarkan fokus tersebut, penelitian ini menggunakan analisis yang terbagi dalam dua tahap. Tahap pertama yaitu menggunakan analisis kontribusi yaitu untuk mengetahui seberapa besar kontribusi PAD terhadap pendapatan daerah Kota Malang atau yang juga bisa disebut Derajat Desentralisasi Fiskal (DDF). Analisis yang kedua menggunakan rumus rasio kemandirian untuk mengukur rasio tingkat kemandirian keuangan pemerintah Kota Malang. Hasil perhitungan kontribusi Pendapatan Asli Daerah (PAD) terhadap pendapatan daerah dengan menggunakan rumus Derajat Desentralisasi Fiskal (DDF). Kota Malang memiliki kontribusi PAD yang masuk dalam klasifikasi sedang. Artinya kontribusi PAD masih belum begitu besar dan kemampuan keuangan daerah Kota Malang dalam menyelenggarakan desentralisasi juga belum begitu besar. Rasio kemandirian daerah Kota Malang sudah menunjukkan klasifikasi konsultatif dan cukup mandiri, yang berarti peranan pemerintah daerah telah lebih dominan dan peranan pemerintah pusat sudah mulai berkurang, karena daerah telah dianggap mampu melaksanakan otonomi daerahnya. Berdasarkan hasil perhitungan analisis kontribusi PAD dan rasio tingkat kemandirian daerah. Upaya yang dapat dilakukan pemerintah daerah dalam meningkatkan kontribusi PAD dan juga kemandirian keuangan daerahnya berupa pihak BPKAD Kota Malang disarankan untuk melakukan perhitungan potensi riil atas pajak dan retribusi daerah unruk mengetahui seberapa besar potensi yag ada di Kota Malang itu sendiri. Mengoptimalkan upaya intensifikasi dan ekstensifikasi dalam hal pemungutan pajak daerah agar semua potensi dan sumber pendapatan yang ada dapat digali lebih optimal dan efisien.

English Abstract

The enactment of Law Number 12 Year 2008 on Regional Autonomy, the central government also has a desire to increase regional independence. A region can be said to be independent, if the region is no longer dependent on central government grants. The independence ratio represents regional dependence on external funding sources. Malang City has many potentials of revenue revenues, therefore it is necessary to assess whether Malang has reached a good ratio of regional autonomy. The purpose of this study was to determine the contribution rate of Local Own Revenue Malang and how much the ratio of the level of financial independence of Malang. This research is a descriptive research with qualitative approach. The focus of this research is the Revenue of the Region, the balance of funds and the aid of loan funds, as well as the financial independence of the local government of Malang itself. Based on this focus, this study uses an analysis that is divided into two stages. The first stage is using contribution analysis that is to know how big contribution of Local Own Revenue of Malang City or also called Fiscal Decentralization Degree. The second analysis uses the independence ratio formula to measure the ratio of the level of financial independence of Malang City. Result of calculation of contribution of Local Own Revenue to regional income by using formula of Degree of Fiscal Decentralization. Malang City has Local Own Revenue contribution which is included in the middle classification. This means that the contribution of Local Own Revenue is still not so great.The regional autonomy ratio of Malang City has shown consultative classification and is quite independent, which means that the role of local government has been more dominant and the role of central government has decreased since the regions have been considered capable of implementing their regional autonomy. Based on the calculation of contribution analysis of Local Own Revenue and ratio of regional independence level. Efforts that can be done by local governments in increasing the contribution of Local Own Revenue as well as regional financial independence in the form of Financial Institutions and Local Assets Malang is suggested to do the real potential calculation of the tax and retribution area to know how big the potential yag exist in Malang City itself. Optimizing intensification and extensification efforts in terms of local tax collection so that all potential and existing sources of income can be extracted more optimally and efficiently.

Item Type: Thesis (Sarjana)
Identification Number: SKR/FIA/2018/50/051801666
Subjects: 300 Social sciences > 352 General considerations of public administration > 352.4 Financial administration and budgets > 352.44 Revenue administration
Divisions: Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga
Depositing User: Yusuf Dwi N.
Date Deposited: 23 Apr 2018 02:38
Last Modified: 26 Oct 2021 04:03
URI: http://repository.ub.ac.id/id/eprint/9714
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