Efektivitas Pemungutan Retribusi Tempat Rekreasi dan Olahraga sebagai Upaya Peningkatan Pendapatan Asli Daerah Kabupaten Bogor (Studi Kasus di Badan Pengelolaan Pendapatan Daerah) Tahun 2018
DOI:
https://doi.org/10.31334/jiap.v1i1.1299Abstract
The purpose of this study is to analyze the effectiveness of retribution collection on recreational and sports sites and analyze the obstacles as well as the efforts made to overcome these obstacles. This study used a qualitative approach with observation and interview techniques with the Head of Planning and Development Sub-Division (Bappenda), the Head of Tourism Attraction Section (Disbudpar), academics and retribution payer. From the results of the research effectiveness in 2018 is quite effective. The contribution of effectiveness in 2015-2018 did not contribute to the original income of Bogor Regency. Obstacle from this collection is only at one tourist attraction, the quality of tourism development is still low and there is lack of community knowledge. Efforts to overcome these obstacles are exploring the potential of other attractions, structuring and developing the potential of other attractions and increasing tourism promotion. Suggestions for this research are to increase the cooperation of officers and increase the number of supervisors.
References
Abdurahmat. 2003. Pengertian Efektivitas. Jakarta: PT. Rineka Cipta.
Adi, S. 2003. Pemberdayaan, Pengembangan Masyarakat, dan Intervinsi
Komunitas: Pengantar Pada Pemikiran dan Pendekatan Praktis. Jakarta: Lembaga Penerbit Fakultas Ekonomi UI.
Ali Faried dan Alam Syamsu Andi. 2012. Studi Kebijakan Pemerintah.
Bandung: PT. Refika Aditama.
Brotodiharjo, R. Santoso, S.H. 1993. Pengantar Ilmu Hukum Pajak.
Bandung: PT. Eresco.
Creswell, J. W. 2010. Research design: Pendekatan Kualitatif, Kuatitatif, dan Mixed. Yogyakarta: PT. Pustaka Pelajar.
Darwin. 2010. Pajak Daerah dan Retribusi Daerah. Jakarta: Mitra Wacana Media.
George R. Terry. 1986. Azas-azas Management. Bandung: Alumni. Hakim, L. EM. 2011. Pengantar Administrasi Pembangunan. Yogyakarta:Ar-Ruzz Media.
Halim Abdul. 2004. Akuntasi Keuangan Daerah. Jakarta: Salemba Empat. Hidayat. 1986. Teori Efektivitas Dalam Kinerja Karyawan. Yogyakarta:Gajah Mada University Press.
Kotler, Philip. (2009). Manajemen Pemasaran (Marketing Management) (Edisi 13). U.S.A: Pearson Prentice Hall.
Lubis, Hari. S.B dan Martani Husaini. 1987. Teori Organisasi (Suatu Pendekatan Makro). Jakarta: Pusat Antar Universitas Ilmu-ilmu Sosial Universitas Indonesia.
Makmur dan Aditama Refika. 2011. Efektivitas Kebijakan Kelembagaan Pengawasan. Bandung: PT. Refika Aditama.
Margono. 2007. Metodologi Penelitian Pendidikan. Jakarta: Rineka Cipta.
Mansury R. 1996. Panduan Konsep Utama Pajak Penghasilan Indonesia. Jakarta: Bina Rena Pariwara.
Moelong, L. J. 2005. Metode Penelitian Kualitatif. Bandung: PT. Remaja Rosdakarya.
Mardiasmo. 2016. Perpajakan Edisi Terbaru 2016. Yogyakarta: Andi.
Munawir, Hs. 1997. Perpajakan Edisi Revisi. Yogyakarta: Liberty.
Nalle, Victor Imanuel W. 2017. Ilmu Perundang-Undangan. Malang: Suluh Medika.
Neuman, W. Lawrence. 2007. Basic of Social Reasearch: Qualitative and Quantiative Approaches. Boston: Person Educations Inc.
Pasolog Harbani. 2010. Teori Administrasi Publik. Bandung: Alfabeta. Resmi, Siti. 2016. Perpajakan Teori dan Kasus Edisi 9. Yogyakarta:Salemba Empat.
Rosdiana, Haula dan Edi Slamet Irianto. 2011. Panduan Lengkap Tata Cara Perpajakan di Indonesia. Jakarta: Visi Media.
-------- 2012. Pengantar Ilmu Pajak. Jakarta: Rajawali Pers.
Saryono. 2010. Metodologi Penelitian Kesehatan Penuntun Praktis Bagi Pemula. Yogyakarta: Mitra Cendikia.
Siahaan, Mariot P. 2010. Pajak Daerah Dan Retribusi Daerah. Yogyakarta: Fajar Interpratama Mandiri.
Siagian, Sondang P. 2007. Teori Pengembangan Organisasi. Jakarta: Bina Aksara.
Steers, Richard M. 1980. Efektivitas Organisasi. Jakarta: Erlangga. Stoner, James A.F, Wankel, Charles. 1986. Manajemen. Jakarta: CV Intermedia.
Sugiyono. 2010. Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Syafri, Wirman. 2012. Studi Tentang Administrasi Publik. Jakarta: Erlangga.
Silaen Sofar dan Widyono. 2013. Metodologi Penelitian Sosial Untuk Penulisan Skripsi dan Tesis. Jakarta: IN MEDIA.
Soegiono. 2015. Metode Penelitian Manajemen. Bandung: ALFABETA.
Jurnal dan Skripsi
Antony Rendy Patta, Jantje J. Tinangon, Stanley Kho Walandouw. (2018). Analisis Efektivitas Dan Kontribusi Retribusi Tempat Rekreasi Dan Olahraga TerhadapPendapatan Asli Daerah Provinsi Sulawesi Utara.https://ejournal.unsrat.ac.id/index.php/emba/article/view/23224/ 22925
Ni Wayan Ayu Fenni Puspitasari. (2015). Pengaruh Penerapan Tarif Daya Tarik Wisata Penerimaan Retribusi Tempat Rekreasi Dan Olahraga Dan Pajak Restoran Terhadap PAD Kabupaten Bangli. https//ejournal.undiksha.ac.id/index.php/JAP/article/view/21069
Wenny Marlini, Bahrudin Yusuf (2015). Pengaruh Jumlah Kunjungan Wisatawan Terhadap Penerimaan Retribusi Tempat Rekreasi Dan Olahraga Pada Dinas Pariwisata Dan Kebudayaan Kabupaten Kebumen Tahun 2011-2014. http://www.journal.stieputrabangsa.ac.id/index.php/fokbis/article/view/209
Vishnu Guntoro. (2011). Evaluasi Penerimaan Retribusi Tempat Rekreasi Dan Olahraga TerhadapPendapatan Asli Daerah Di Kabupaten Boyolali. https://eprints.uns.ac.id/7646/1/217051511201112491.pdf
Ririn Prandyta Devvi. (2018). Efektivitas Retribusi Tempat Rekreasi dan Olahraga Terhadap Pendapatan Asli Daerah Kabupaten Ngawi. http://prosiding.unipma.ac.id/index.php/SIMBA/article/view/1206/907
Paramita Lea Christanti. (2016). The Analysis Of The Effectiveness And Contribution Of Regional Retributon Towards Own-Source Revenue (OSR)â€.http://journal.unwidha.ac.id/index.php/KIATBISNIS/article/do wnload/986/141
William M.K Trochim. (2006). Social Research: http://www.socialresearch.net/kb/order.php
Artikel dan Internet
https://klikpajak.id/blog/tips-pajak/perbedaan-retribusi-daerah-dan-pajak/
https://wisatahalimun.co.id/lokasi-taman -nasional-gunung-halimun-salak
Peraturan dan Perundang-undangan
UU No.28 Tahun 2009 Tentang Pajak Daerah Dan Retribusi Daerah.
Peraturan Pemerintah RI No. 58 Tahun 2005 Tentang Pengelolaan Keuangan Daerah. Peraturan Pemerintah Republik Indonesia Nomor 66 Tahun 2001 tentang Retribusi Daerah.
Peraturan Bupati No. 70 Tahun 2016 Tentang Kedudukan, Susunan Organisasi, Tugas Dan Fungsi, Serta Tata Kerja Badan Pengelolaan Pendapatan Daerah
Peraturan Daerah Kabupaten Bogor Nomor 29 Tahun 2011 Tentang Retribusi Jasa Usaha.
Peraturan Daerah Kabupaten Bogor Nomor 1 Tahun 2008 Tentang Perubahan atas Peraturan Daerah Kabupaten Bogor Nomor 6 Tahun 1999 Tentang Retribusi Tempat Rekreasi dan Olah
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Copyright Notice
Please find the rights and licenses in Jurnal Ilmiah Administrasi Publik. By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
1.License
The non-commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
2.Author(s)' Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3.User Rights
Jurnal Ilmiah Administrasi Publik, spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Jurnal Ilmiah Administrasi Publik permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Jurnal Ilmiah Administrasi Publik on distributing works in the journal and other media of publications.
4.Co-Authorship
If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. Jurnal Ilmiah Administrasi Publik will not be held liable for anything that may arise due to the author(s) internal dispute. Jurnal Ilmiah Administrasi Publik will only communicate with the corresponding author.
5.Miscellaneous
Jurnal Ilmiah Administrasi Publik will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. Jurnal Ilmiah Administrasi Publik editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.
Every accepted manuscript should be accompanied by "Copyright Transfer Agreement" prior to the article publication.