KONTRIBUSI RETRIBUSI JASA UMUM TERHADAP ANGGARAN PENDAPATAN BELANJA DAERAH (APBD) DI KOTA PADANG

Authors

  • Marli Adek Suhaimah Bung Hatta University
  • Maiyestati Bung Hatta University

Keywords:

Contribution, Public Service Retribution, Local Revenue, APBD

Abstract

The Padang City Government makes regional taxes and levies a reliable source of regional income. This study aims to find out 1) How is the contribution of public service fees to the APBD in Padang City? 2) What are the obstacles faced by the local government of Padang City in collecting public service fees? 3) What are the efforts made by the Padang City government to increase the APBD based on public service fees? This research uses sociological juridical method. Sources of data are document studies and interviews, data analysis in a qualitative way. Results: 1) The revenue from public service levies contributes to the APBD but the contribution of revenue received is still relatively low, so that PAD revenues from public service levies are still relatively small to meet regional budget needs. 2) Obstacles faced, one of which is that there are still many people who are required to charge fees who are still negligent in paying the fees for public services provided. 3) Efforts made by the Government to carry out socialization, as well as counseling those who are required to pay retribution regarding the importance of paying retribution.

References

A. Buku - Buku

Azhari Aziz Samudra, 2016, Perpajakan Di Indonesia: Keuangan, Pajak Dan Retribusi Daerah, Cetakan ke-2, RajaGrafindo Persada, Jakarta

Sudarman Darwin, 2002, Menjadi Peneliti Kualitatif, Pustaka Setia, Bandung

B. Peraturan Perundang – Undangan

Perda Kota Padang Nomor 1 Tahun 2019 Tentang Retribusi Jasa Umum

C. Sumber Lain

Ima Febriyanti, 2017 ,`Pengaruh Pajak Daerah , Retribusi Daerah & Dana Alokasi Umum Terhadap Belanja Daerah’, Jurnal Ilmu dan Riset Akuntansi, volume VI, No 12 Des 2017.

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Published

2022-08-09