KONTRIBUSI RETRIBUSI PEMAKAIAN KEKAYAAN DAERAH DIBANDINGKAN DENGAN RETRIBUSI RUMAH POTONG HEWAN TERHADAP PENDAPATAN ASLI DAERAH KOTA SURAKARTA

WARDANI, RETNANDA KRESHNA (2010) KONTRIBUSI RETRIBUSI PEMAKAIAN KEKAYAAN DAERAH DIBANDINGKAN DENGAN RETRIBUSI RUMAH POTONG HEWAN TERHADAP PENDAPATAN ASLI DAERAH KOTA SURAKARTA. Other thesis, Universitas Sebelas Maret Surakarta.

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    Abstract

    The retribution is one of elements forming original local income of Surakarta that can be further developed, for example Retribusi Pemakaian Kekayaan Daerah (RPKD) and Retribusi Rumah Potong Hewan (RRPH). RPKD and RRPH are included in one group of local retribution, that is Retribusi Jasa Usaha. But every year, there are a large difference between RPKD income and RRPH income in Surakarta. This research for this final task is aimed at understanding how large the difference of RPKD income and RRPH income in Surakarta. Also the factors caused it, the efforts and troubles being faced in optimizing RPKD income to increase in budget setting every year. The step of this research is done by comparing between theory, deriving from the reference book that is relevant and law on RPKD and RRPH, and also the actual field practice. The writer did a quantitative analysis to comparing the degree of contribution from RPKDand RRPH to the original local income of Surakarta. It can be shown that the contribution of RPKD in 2007 is 4.45%, in 2008 4.99%, in 2009 is 5.47% and the contribution of RRPH in 2007 is 0.47%, in 2008 0.36%, in 2009 is 0.37%. by doing the qualitative analysis, we can know the factors that make the significant differencebetween RPKD income and RRPH income, that is the object of RPKD is more than the object of RRPH and RPKD is more potential than RRPH. Therefore, the writer can conclude that RPKD has a large potential in its contribution to the original local income, so Dinas Pendapatan, Pengelolaan Keuangan dan Aset (DPPKA) in Surakarta conducts various efforts and has several policies to increase RPKD income. Generally this finding shows that the policies settled by DPPKA in Surakarta is already good, but there are several things that should be rearranged to overcome the troubles property. One of phenomena most often faced is the delay of payment done by the retribution payer. They paid the retribution later than the deadline, so DPPKA must issued Surat Tagihan Retribusi Daerah (STRD) to every retribution payer who cancelled the payment continuesly. Keywords: - Contribution - RPKD and RRPH

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HJ Public Finance
    Divisions: Fakultas Ekonomi > D3 - Akuntansi Perpajakan
    Depositing User: Yudha Adhitya
    Date Deposited: 12 Jul 2013 00:36
    Last Modified: 12 Jul 2013 00:36
    URI: https://eprints.uns.ac.id/id/eprint/2335

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