Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
Faculty of Economic
University 17 Agustus 1945 Samarinda
JL.Ir H. Juanda No.80 PO BOX 1052 Indonesia Telp/Fax : 0541 743390
dewisantoso736@gmail.com
ABSTRACT
In building a region, it takes a very large funding input. Regional levies are
among the largest contributors to regional development. Each region must be able to
optimize its potentials to be able to increase local revenue (PAD). This study aims to
determine: (1) the contribution of public services retribution on revenue of Samarinda
years 2010-2016, (2) the effectiveness of public services retribution on revenue of
Samarinda years 2010-2016, (3) effectiveness based sub sub- retribution public
services on revenue of Samarinda years 2010-2016, (4) the contribution by sub
retribution public services on revenue of Samarinda years 2010-2016.
The type of research is descriptive research. The data used is secondary data,
data collected by method of documentation recording. Using analytical tools
contribution ratio and effectiveness. The results of this study indicate that: (1) The
contribution of general service fees retribution to local revenue of Samarinda City year
2010-2016 is very less with average contribution rate of 9.65%. (2) The effectiveness of
general service fees retribution to the original income of the city of Samarinda 2010-
2016 is quite effective with an average effectiveness rate of 88.03%. (3) Of the twelve
sub-receipts of general service fees retribution to the original revenue of Samarinda
City in 2010-2016 as a whole is 70.48% or less effective. (4) Of the eleven sub-receipts
of general service fee retribution to the original revenue of Kota Samarinda in 2010-
2016 as a whole is 0.52% or very less
kurang, tahun 2011 sebesar 9,16% kriteria sangat kurang, tahun 2015
kriteria sangat kurang, tahun 2012 sebesar 7,17% criteria sangat kurang,
sebesar 4,80% kriteria sangat kurang, tahun 2016 sebesar 7,48% kriteria
tahun 2013 sebesar 3,89% kriteria kurang.
kurang, tahun 2014 sebesar 5,09%
Tabel 6. Efektivitas Penerimaan Retribusi Jasa Umum Terhadap Pendapatan Asli Daerah
Kota Samarinda Tahun 2010-2016.
Target Realisasi Kriteria
Tahun ( Rp) ( Rp) (%) Efektifitas
2010 17.934.000.000 13.348.307.463,52 74,43 Kurang
efektif
2011 16.272.000.000 17.295.519.347,14 106,29 Sangat efektif
2012 12.672.893.176 12.672.893.176 66,90 Kurang
efektif
2013 12.046.206.700 13.140.091.485 109,08 Sangat efektif
2014 25.587.240.381 26.291.507.599 102,75 Sangat efektif
2015 29.549.977.180 17.032.548.789 57,64 Tidak efektif
2016 29.555.000.000 29.285.957.596,50 99,09 Efektif
Rata-Rata 88,03 Cukup
Efektif
Sumber : Badan Pendapatan Daerah Kota Samarinda, diolah 2017
Hasil pengujian hipotesis kedua menunjukan bahwa penerimaan
yang menguji apakah penerimaan retribusi jasa umum tahun 2010-2016
retribusi jasa umum sudah efektif Cukup Efektif dengan tingkat
terhadap pendapatan asli daerah Kota efektivitas rata-rata sebesar 88,03%.
Samarinda tahun 2010-2016. Hasil ini Dapat dikatakan Kota Samarinda cukup
ditunjukkan pada pengujian terhadap efektif. dalam mengelola retribusi jasa
hipotesis kedua dengan menggunakan umum. Berikut rincian efektivitas
rumus efektivitas dimana realisasi retribusi jasa umum secara keseluruhan
retribusi dibagi target realisasi dikali tahun 2010 sebesar 74,43% kriteria
100%. kurang efektif, tahun 2011 sebesar