Effectiveness, Growth Rate and Contribution of Local Tax Revenue, Local Retribution, Results of Management of Separated Regional Wealth and Other Legitimate Local Revenue to Kediri District Local Revenue
DOI:
https://doi.org/10.24002/kinerja.v28i2.8664Keywords:
effectiveness ratio, growth rate ratio, contribution ratio, local revenueAbstract
The purpose of this study was to determine the effectiveness, growth rate, and contribution of local taxes, local levies, the results of the management of separated local assets, other legitimate RLI to local revenue. The sample comprises the five-year budgetary framework of the Regional Revenue and Expenditure Budget (APBD) for Kediri Regency during the period from 2018 to 2022. The current phenomenon observed in the budget reports and realizations established within the framework of the Regional Revenue and Expenditure Budget (APBD) of Kediri Regency pertains to local taxes, regional levies, the management of separated regional wealth, and other legitimate sources of local revenue. Specifically, an analysis of the budget and realization from 2018 to 2022 reveals discrepancies in revenue generation year over year, alongside an examination of the growth rates and their contributions to overall revenue. These discrepancies serve as a basis for evaluating the effectiveness of the budget as set forth in the APBD of Kediri Regency. Consequently, it is imperative to conduct research focused on the effectiveness, growth rates, and contributions of these revenues to local income. A detailed examination of the budget and realization data from 2018 to 2022 indicates notable variations in revenue collection from year to year, as well as an analysis of the growth trends and their respective contributions to total revenue. These variations will inform the assessment of whether the budget, as established by the APBD of Kediri Regency, is effective or not. Therefore, it is essential to undertake research that investigates the effectiveness, growth rates, and contributions of these revenues to local income. Data analysis techniques and mathematical methods used are effectiveness ratio, growth rate ratio, and contribution ratio. Data collected from the APBD posture in Kediri district for the period 2018 - 2022. The results of the analysis of the effectiveness ratio for the period 2018 - 2022 for local taxes are very effective because all exceed 100%, the highest local retribution in 2018 is 133.22% and the lowest in 2020 is 90.31%. The results of the management of separated regional assets, the effectiveness ratio is in the highly effective category because all exceed 100%, while the highest other legal RLI in 2022 is 173.05% and the lowest in 2018 is 66.22%. The results of the growth rate analysis for local taxes, local levies, and the results of the management of separated assets for the period 2018 - 2022 are all included in the unsuccessful category because all are less than 30%. As for other legitimate RLI, some are unsuccessful but some are less successful in 2019 and 2022 because the percentage is 30%-55%. The highest contribution ratio for local taxes in 2018 of 55.62% is in the very good category because it exceeds 50%, the lowest in 2022 of 37.74% is in the medium category between 30.10% - 40%. For local retribution and the results of managing separated assets are all in the very poor category because they are below 10%. Other legitimate RLI in 2022 amounted to 56.58 very good category, and the lowest in 2018 amounted to 35.73% including the moderate category.
References
Ariffin, M. and Sitabuana, T.H., 2022. Sistem perpajakan di Indonesia. PROSIDING SERINA, 2(1), pp.523-534.
Aulia, N. and Soemitra, A., 2021. Efektivitas penyaluran dana zakat program Pesantren Tahfidz Quran (PTQ) pada masa pandemi covid-19 di Laznas Nurul Hayat Cabang Medan. ACTIVA: Jurnal Ekonomi Syariah, 4(2), pp.171-179.
Damanik, D., Panjaitan, P.D. and Siallagan, S.S., 2023. Pengaruh pertumbuhan penduduk, tenaga kerja, investasi, belanja modal terhadap pertumbuhan ekonomi di Provinsi Sumatera Utara. Jurnal KAFEBIS, 1(1), pp.36-48.
Darma, I.D.G.E.C. and Nurabiah, N., 2022. Penerapan aplikasi E-Sts dalam upaya meningkatkan realisasi retribusi daerah pada Kantor Bappenda Provinsi NTB. Jurnal Aplikasi Perpajakan, 3(2), pp.53-80.
Haniko, V.S., Engka, D.S. and Rorong, I.P.F., 2022. Pengaruh konsumsi rumah tangga, jumlah ekspor, dan pengeluaran pemerintah terhadap pertumbuhan ekonomi Sulawesi Utara. Jurnal Berkala Ilmiah Efisiensi, 22(2).
Herjanti, S. and Teg, I.W.T., 2020. Analisis efektivitas dan laju pertumbuhan pajak daerah serta kontribusinya terhadap pendapatan asli daerah di Kota Bogor periode 2013-2017. Jurnal Ilmiah Akuntansi Kesatuan, 8(1), pp.37-48.
Herman, H., 2022. Pelaksanaan fungsi anggaran dalam pembentukan peraturan daerah di Kabupaten Pesisir Selatan. Unes Journal of Swara Justisia, 6(2), pp.120-129.
Hidayat, I. and Damayanti, A.A., 2024. Pengaruh pengetahuan pajak dalam wajib pajak terhadap kegiatan usaha. Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah, 6(3), pp.3121-3133.
Ilanoputri, S.A., 2020. Pelayanan yang diterima oleh masyarakat sebagai pembayar pajak berdasarkan penerapan beban pajak daerah yang diatur dalam undang-undang pajak dan retribusi daerah. Cepalo, 4(2), pp.143-156.
Ivana, D., Hardiwinoto, & Nurcahyono, 2021. Pengaruh pendapatan asli daerah, dana alokasi umum dan dana alokasi khusus terhadap belanja modal. Asset: Jurnal Manajemen dan Bisnis, 4(2), pp.111–119.
Lastri, P., Sihombing, T., & Batoebara, M. U., 2019. Strategi peningkatan kinerja karyawan dalam pencapaian tujuan perusahaan di CV Multi Baja Medan. Publik Reform : Jurnal Administrasi Publik, 6(1), pp.1–16.
Lesmono, B., & Siregar, S. (2021a). Studi Literatur Tentang Agency Theory. Ekonomi, Keuangan, Investasi Dan Syariah (EKUITAS), 3(2), 203–210. https://doi.org/10.47065/ekuitas.v3i2.1128
Lesmono, B., & Siregar, S. (2021b). Studi Literatur Tentang Agency Theory. Ekonomi, Keuangan, Investasi Dan Syariah (EKUITAS), 3(2), 203–210. https://doi.org/10.47065/ekuitas.v3i2.1128
Listari, I.I., Harianto, K. and Widuri, T., 2022. Analisis rasio efektivitas, rasio efisiensi, dan rasio kemandirian dalam pengelolaan keuangan alokasi dana desa (2018-2021). Jurnal Mahasiswa: Jurnal Ilmiah Penalaran Dan Penelitian Mahasiswa, 4(3), pp.129-140.
Local Government of Kediri District, 2020. Regional Regulation of Kediri District Number 5.
Local Government of West Nusa Tenggara, 2020. West Nusa Tenggara Province Regional Regulation Number 10.
Marcal, I.A.F., Oentoro, Y.P. and Yasin, M., 2024. Pertumbuhan ekonomi sebagai cerminan perkembangan perekonomian suatu negara. Jurnal Manajemen dan Bisnis Ekonomi, 2(3), pp.40-47.
Marka, K.R., Nugroho, A.A. and Zukhri, N., 2023. Analisis laju pertumbuhan, efektivitas, kontribusi, dan trend penerimaan pajak daerah dalam meningkatkan pendapatan asli daerah. SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi, 1(6), pp.1581-1592.
Manalu, S.P.R., Lubis, H., Nasution, A.H. and Bukit, A.N., 2023. Analisis pengaruh laju pertumbuhan PDRB, PDRB per kapita, dan Gini Ratio terhadap tingkat kemiskinan Provinsi Jawa Tengah tahun 2013-2022. VALUE, 4(2), pp.237-253.
Nooraini, A. and Yahya, A.S., 2018. Analisis efektivitas dan kontribusi pajak daerah sebagai sumber pendapatan asli daerah Kota Batu (studi pada Dinas Pendapatan Daerah Kota Batu Provinsi Jawa Timur). JEKP (Jurnal Ekonomi dan Keuangan Publik), pp.89-104.
Nugraha, M.E.S., 2020. Pengaruh kinerja pegawai terhadap efektivitas organisasi pada Kantor Kecamatan Dusun Selatan Kabupaten Barito Selatan. Restorica: Jurnal Ilmiah Ilmu Administrasi Negara Dan Ilmu Komunikasi, 6(2), pp.82-90.
Nur, D., 2022. Poltik hukum dalam rangka anggaran pendapatan dan belanja daerah. Court Review: Jurnal Penelitian Hukum, 2(5), 12–15.
Octovido, I., Sudjana, N., & Azizah, D. F., 2014. Analisis efektivitas dan kontribusi pajak daerah sebagai sumber pendapatan asli daerah Kota Batu (studi pada dinas pendapatan daerah Kota Batu tahun 2009-2013). Jurnal Administrasi Bisnis (JAB), 15(1), pp.1–7.
Putra, A.R. and Yanto, Y., 2024. Analysis of the degree of regional financial performance, tax effort, and tax buoyancy in main regions and city/regency expansion in Jambi Province. Media Trend, 19(1).
Rahmawati, & Putri, A., 2023. Analisis pengaruh sisa belanja modal, sisa belanja non modal dan pelampauan pendapatan asli daerah terhadap sisa lebih perhitungan anggaran (SiLPA) pada APBD Kota Payakumbuh. Jurnal Ekonomi Bisnis, Manajemen Dan Akuntansi (Jebma), 3(2), pp.412–423.
Rajab, A., 2020. Kontribusi retribusi pasar terhadap pendapatan asli daerah di Kabupaten Mamuju. Jurnal Ilmiah Ekonomi Pembangunan, 1(2), pp.144-156.
Raudhatinur, & Ningsih, E. S., 2019. Analisis efektivitas pajak daerah, retribusi daerah, hasil kekayaan daerah yang dipisahkan dan lain-lain pendapatan asli daerah yang sah serta kontribusinya terhadap pendapatan asli daerah kabupaten/kota di Provinsi Aceh. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 4(3), pp.441–455.
Savitri, K. A. A., Dewantara, M. A., Darmayanti, N. L. P. A., Dewi, K. Y. K., & Sari, N. K. C. P., 2019. Analisis faktor penyebab dan akibat dari ketidaktepatan waktu penyusunan anggaran pendapatan dan belanja daerah Kabupaten Buleleng tahun 2017. Jurnal Ilmiah Akuntansi Dan Humanika, 9(1), pp.59–71.
Sulistiawan, A., Ispriyarso, B. and Ristyawati, A., 2019. Bentuk dan mekanisme perencanaan keuangan daerah yang partisipatif guna mewujudkan akuntabilitas publik. Jurnal Pembangunan Hukum Indonesia, 1(2), pp.146-157.
Sundawan, H.P. and Laksmi, A.C., 2024. Determinants analysis of original local government revenue in the tourism sector of the Special Regional of Yogyakarta. Nominal Barometer Riset Akuntansi dan Manajemen, 13(1), pp.118-130.
Sutra, F.M. and Mais, R.G., 2019. Faktor-faktor yang mempengaruhi financial distress dengan pendekatan altman z-score pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia Tahun 2015-2017. Jurnal Akuntansi Dan Manajemen, 16(1), pp.34-72.
Syamsudini, S. F., & Karya, D., 2022. Analisis efektivitas kerja pegawai negeri sipil pada bagian keuangan dan perencanaan sekretariat dewan perwakilan rakyat daerah Provinsi Riau. SINERGI: Jurnal Ekonomi, Bisnis Dan Manajemen, 1(1), pp.58–71.
Wenas, J.G., Karamoy, H. and Morasa, J., 2020. Perilaku oportunistik pemerintah Kota Manado atas perubahan dana alokasi umum: suatu kajian kualitatif. JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi)., 7(1).
Wibisono, A.D., Putra, A.B., Aprilyo, M.R. and Murti, G.T., 2023. Analysis of the concept and implementation of local taxes and levies in Indonesia: Challenges and impacts on local revenues. Amnesty: Jurnal Riset Perpajakan, 6(2), pp.127-131.
Wulandari, U., & Simon, H. J. (2019). Pengaruh efektivitas kerja pegawai terhadap kualitas pelayanan publik di Kelurahan Sidorame Barat I Kecamatan Medan Perjuangan. Jurnal Publik Reform: Jurnal Aministrasi Publik, 5(1), pp.1–8.
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Susi Siswati, Ade Kristianus Kaloeti

This work is licensed under a Creative Commons Attribution 4.0 International License.