Efektifitas Pengelolaan Retribusi Parkir Berdasarkan Perda No. 12 Tahun 2011 di Kota Gorontalo
Abstract
Penelitian terdahulu menyatakan bahwa kemandirian keuangan daerah berdampak terhadap belanja pemerintah. Oleh karena itu pemerintah harus memaksimalkan pendapatan asli daerah termasuk retribusi parkir. Penelitian ini berkaitan dengan keuangan pemerintah daerah setelah Perda No.12 Tahun 2011 telah efektif diberlakukan di Pemerintah Kota Gorontalo. Tujuan penelitian untuk mengetahui efektivitas pengelolaan retribusi parkir. Data penelitian diperoleh melalui pengumpulan data dokumen melalui Badan Keuangan Kota Gorontalo serta beberapa sumber dari website Kota Gorontalo. Hasil penelitian menunjukkan bahwa Pendapatan Asli Daerah (PAD) dari sektor retribusi parkir mengalami penurunan selama tahun 2018 walaupun kendaraan mengalami peningkatan setiap tahun di Kota Gorontalo.
Downloads
References
Baswedan, A. (2019). Parking tax increase, Anies Baswedan: It`s on the Vehicle Users.
Beatty, K. (2018). Government receipts and expenditures. Survey of Current Business, 98(6),1–6.
Butar-butar, T. E. (2014). Analisis peranan pajak parkir terhadap peningkatan pendapatan asli daerah. EMBA. Retrieved from search?q=Butarbutar%2C+T.+E.+(2014).+Analisis+peranan+pajak+parkir+terhadap+peningkatan+pendapatan+asli+daerah.+EMBA%2C+697-704.&oq=Butarbutar%2C+T.+E.+(2014).+Analisis+peranan+pajak+parkir+terhadap+peningkatan+pendapatan+asli+daerah.+EMBA%2C+697-704.&aqs=chrome..69i57.2165j0j7&sourceid=chrome&ie=UTF-8
Cassee, A. (2019). International tax competition and justice: The case for global minimum tax rates, 18(3), 242–263. Retrieved from https://doi.org/10.1177/1470594X19848074
Creswell, J. (2013). Research design pendekatan kualitatif, kuantitatif dan mixed. Yogyakarta: Pustaka Pelajar. file:///C:/Users/Notebook/Downloads/15.04.1595_dp.pdf
Donaldson, L.( 1985). In Defence of Organization Theory, A Reply to the Critics. Cambridge. Cambridge University Press.
Djasuro,S; Dede,H dan Fathul-Muin. ( 2019).Tingkat kesadaran masyarakat untuk membayar pajak daerah dalam mendukung pembangunan. Tirtayasa Ekonomika, 14, (2), 310.
Dessy, A.M.T; David-Paul.E.S dan Inggriani.E. (2014). Penerimaan retribusi pasar dalam upaya meningkatkan pendapatan asli daerah Kota Tidore Kepulauan. https://media.neliti.com/media/publications/2102-ID-penerimaan-retribusi-pasar-dalam-upaya-meningkatkan-pendapatan-asli-daerah-kota.pdf. https://ejournal.unsrat.ac.id/index.php/emba/article/view/4501
Gunter, U., & Smeral, E. (2016). The decline of tourism income elasticities in a global context. Tourism Economics, 22(3), 466–483. Retrieved from https://doi.org/10.5367/te.2014.0431
Hans, A. (2003). Village government and rural development in Indonesia: the new democratic framework.
Hasibuan, M.(2006). Manajemen dasar, pengertian, dan masalah,Edisi Revisi, Bumi Aksara:Jakarta.
Johnson, A. . (2018). Global Governance, Tax Treaties, and Credible Commitments, 181(1). Retrieved from doi.org/10.1177/0043820018776410
Kluge, F. A. (2013). The Fiscal Impact of Population Aging in Germany. Public Finance Review, 41(1), 37–63. Retrieved from https://doi.org/10.1177/1091142112439225
Lenze, D. G. (2018). Regional quarterly report: GDP, personal income, and more. Of Current Business, 98(10), 1–16.
Lewis, B. D. (2019). Legislature size, local government expenditure and taxation, and public service access in Indonesia. Studies in Comparative International Development, 54(2), 274–298. Retrieved from https://doi.org/10.1007/s12116-019-09278-1
Litman, T. (2010). Parking Pricing Implementation Guidelines: How More Efficient Pricing Can Help Solve Parking Problems, Increase Revenue, And Achieve Other Planning Objectives, Victoria Transport Policy Institute. Retrieved from www.vtpi.org/parkpricing.pdf
Malombeke, N. (2016). Analisis potensi dan efektifitas pemungutan pajak parkir Di Kabupaten Minahasa Utara. EMBA, 645–655. Retrieved from https://ejournal.unsrat.ac.id/index.php/emba/article/view/11767
Marlissa, E. R., & Blesia, J. U. (2018). Fiscal dependence in a special autonomy region: Evidence from a local government in eastern indonesia. Journal of Economic Development, Environment and People, 7(1), 55–72. Retrieved from doi:http://dx.doi.org/10.26458/jedep.v7i1.574
Mosal, M. M. (2013). Analisis efektifitas,kontribusi pajak parkir terhadap pendapatan asli daerah dan penerapan akuntansi di Kota Manado. EMBA, 374–382. Retrieved from https://ejournal.unsrat.ac.id/index.php/emba/article/view/2699
Nizam, A. (2019). Parliament and poverty reduction in Bangladesh: Role of the MP. Retrieved from https://doi.org/10.1177/0971523119835340
Octovido, I. (2014). Analisis efectifitas dan kontribusi pajak daerah sebagai sumber pendapatan asli daerah kota Batu. Jurnal Administrasi Bisnis. Retrieved from http://administrasibisnis.studentjournal.ub.ac.id/index.php/jab/article/view/621
Olofin, O. P., Aiyegbusi, O. O., & Adebayo, A. A. (2019). Analysis of Foreign Direct Investment and Economic Growth in Nigeria: Application of Spatial Econometrics and Fully Modified Ordinary Least Square (FMOLS). Foreign Trade Review, 54(3), 159–176. Retrieved from https://doi.org/10.1177/0015732519851631
Puspitasari, R. A. (2016). Peran pemungutan pajak parkir dalam peningkatan pendapatan asli daerah di Kota Malang. Retrieved from http://perpajakan.studentjournal.ub.ac.id/index.php/perpajakan/article/view/241
Robert K. Yin. (2014). Case study research design and methods (5th ed.). Thousand Oaks, CA: Sage.
Shi, W., Luo, M., Jin, M., Cheng, S. K., & Li, K. X. (2019). Urban–rural income disparity and inbound tourism: Spatial evidence from China. Tourism Economics. Retrieved from https://doi.org/10.1177/1354816619872035
Stokan, E. J. (2019). An Estimate of the Local Economic Impact of State-Level Earned Income Tax Credits. Economic Development Quarterly, 33(3), 170–186. Retrieved from https://doi.org/10.1177/0891242419858412
Swinney, J. (2019). Workplace parking tax: Scottish government defends proposals. Retrieved from https://www.bbc.com/news/uk-scotland-scotland-politics-47157371
Yeeles, A. (2015). Intergovernmental fiscal transfers and geographical disparities in local government income in the philippines. Journal of Southeast Asian Economies, 32(3), 390–401. Retrieved from doi:http://dx.doi.org/10.1355/ae32-3f
Young, W., Currie, G., & Hamer, P. (2014). Exploring the Impact of the Melbourne CBD Parking Levy on Who Pays the Levy, Parking Supply and Mode Use. Retrieved from https://www.emerald.com/insight/search?q=parking+tax.
Copyright (c) 2020 Mattoasi Mattoasi, Dharmawaty S. Makur
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
