ANALISIS EFEKTIVITAS PEMUNGUTAN RETRIBUSI TERMINAL TIPE B KOTA DEPOK UNTUK MENINGKATKAN PENDAPATAN KOTA DEPOK TAHUN 2022
DOI:
https://doi.org/10.31334/jiap.v5i2.4714Abstract
This research aims to determine the effectiveness of Depok City Type B Terminal levy collection and its effect on Depok City income. This method uses a qualitative approach with data collection techniques used, namely interviews, observation, documentation and triangulation. Interviews were conducted with the Head of the Depok Terminal UPTD Subdivision, Depok City Transportation Service Staff, academics and terminal levy officers. The results of this research show that in 2019 - 2023, the highest level of acceptance effectiveness occurred in 2022 with a percentage of 99.09% and was included in the effective criteria. And conversely, the lowest level of effectiveness in receiving terminal levies occurred in 2020 with a percentage of 77.31% because there were early cases of the corona virus (Covid-19) entering Indonesia which was the cause of preventing people from traveling using public transportation, especially public transportation because Depok City was the first time the corona virus (Covid-19) appeared. There are also fewer vehicles, and then the regional economy also declines. This shows that although the realization of terminal levy revenue can reach the target and is effective, it does not meet the target percentage of 100%.
References
Sumber Buku
Budiman, N. A., Mulyani, S., & Wijayani, D. R. (2019). PERPAJAKAN. KUDUS , JAWA TENGAH : Badan Penerbit Universitas Muria Kudus.
Cahyono, B. T. (1983). Pengembang Kesempatan Kerja. Yogyakarta: FAKULTAS EKONOMI UGM.
Darmanto. (2020). MODUL 1 Pengertian Administrasi.
Gibson, J. L. (2010). Organisasi, Perilaku, Struktur dan Proses Edisi ke-5. Jakarta: Erlangga.
Gunadi, D. (2005). Administrasi Pajak. Jakarta: LPKPAP BPPK. Halim, A. (2008). Akuntansi Keuangan Daerah. Edisi Ketiga. Jakarta : Salemba Empat.
M Richard, S. (2019). Efektivitas Organisasi. Jakarta: Erlangga. Makmur. (2010). Efektivitas Kebijakan Kelembagaan Pengawasan . Jakarta: Reflika Aditama.
Mardiasmo. (2018). Perpajakan. Yogyakarta: Andi . MUHAMMAD, D. (2019). Pengantar Ilmu Administrasi Negara. Aceh: Unimal Press.
Mulyana, D. (2018). Metodologi Penelitiam Kualitatif (Edisi Revi). PT Remaja Rosdakarya.
Panjaitan, D. T., & Pardede, P. K. (2021). ADMINISTRASI PUBLIK. Kabupaten Purbalingga: EUREKA MEDIA AKSARA, DESEMBER 2021.
Resmi, S. (2017). Tentang Teori dan Kasus. Jakarta: Salemba Empat.
Resmi, S. (2019). Perpajakan: Teori & Kasus. Edisi Sebelas. Jakarta : Salemba Empat .
Rodiyah, I., Sukmana, H., & Mursyidah, L. (2021). Buku Ajar Pengantar Ilmu Adiministrasi Publik. Sidoarjo: UMSIDA PRESS.
Sabil. (2017). Peranan Penerimaan Pajak Reklame terhadap Pendapatan Asli Daerah pada Kabupaten Bogor Jawa Barat. Jurnal Moneter. Vol. 4. No. 2.
Sugiyono. (2018). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta. Syarifuddin. (2010). Pengelolaan Retriusi terminal. Jakarta: MItra Wacana Media.
Sumber Jurnal
Rasmini, M., & Ismail, T. (2020). Modul 1 Pengertian Pajak, Administrasi Pajak,. UNIVERSITAS TERBUKA https://repository.ut.ac.id/3824/2/ADBI4330-M1.pdf.
Rasmini, M., & Ismail, T. (2020). Modul 1 Pengertian Pajak, Administrasi Pajak,. UNIVERSITAS TERBUKA https://repository.ut.ac.id/3824/2/ADBI4330-M1.pdf.
Rasmini, M., & Ismail, T. (2020). Pengertian Pajak, Administrasi Pajak,. UNIVERSITAS TERBUKA https://repository.ut.ac.id/3824/2/ADBI4330-M1.pdf.
Irwansyah, I., Harjo, D., & Putri, F. M. A. (2022). Analisis Efektivitas Pemungutan Retribusi Terminal Dalam Rangka Menigkatkan Retribusi Daerah Kota Bekasi. Formosa Journal of Computer and Information Science, 1(1), 37-50.
Nurmayanti, S., & Maolani, D. Y. (2022). Efektivitas pemungutan retribusi terminal pada Dinas Perhubungan Kabupaten Majalengka 2019-2021. Ministrate: Jurnal Birokrasi & Pemerintahan Daerah, 4(2), 132-141.
Nur, M. B., Burhan, I., & Afifah, N. (2022). EFEKTIVITAS PEMUNGUTAN RETRIBUSI TERMINAL PADA PD TERMINAL MAKASSAR METRO KOTA MAKASSAR. Jurnal Pabean., 4(1), 24-35.
Mansim, N., Situmorang, E. R., & Tewernusa, K. I. (2024). Efforts to Increase Regional Retribution in Manokwari Regency 2016-2020 (Analysis of Achievements and Constraints). International Journal of Accounting & Finance in Asia Pasific (IJAFAP), 7(1), 140-158.
Pelealu, A. S. (2016). Analisis Penerimaan Retribusi Terminal Pada Dinas Perhubungan Kota Bitung. Jurnal Berkala Ilmiah Efisiensi, 16(3).
Maskur, M., & Rizki, M. (2023). Efektivitas Retribusi Terminal Terhadap Pendapatan Asli Daerah Kabupaten Tolitoli. Paraduta: Jurnal Ekonomi dan Ilmu-Ilmu Sosial, 1(3), 116-124.
Peraturan Undang-Undang
Peraturan Walikota Depok Nomor 51 Tahun 2008 Tentang Unit Pelaksana Teknis Pengelolaan Terminal Pada Dinas Perhubungan
Undang-Undang Republik Indonesia Nomor 28 Tahun 2009 Tentang Pajak Daerah dan Retribusi Daerah
Peraturan Daerah Kota Depok Nomor 09 Tahun 2012 Tentang Retribusi Bidang Perhubungan
Peraturan Walikota Depok Nomor 20 Tahun 2015 Tentang Tata Cara Pelaksanaan Pemungutan Retribusi Terminal
Sumber Website
Pejabat Pengelola Informasi dan Dokumentasi Kota Depok https://ppid.depok.go.id
Radar, D., & Berita. (2020, Januari Selasa). Radar Depok. Diambil kembali dari https://www.radardepok.com/metropolis/pr- 9466735130/retribusi-terminal-depok-capai-target
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.