HAST, ANANDA RIZQULLAH (2022) Analisis atas Efektivitas dan Pelaporan Pendapatan Retribusi pada Pemerintah Provinsi Lampung Tahun Anggaran 2017-2020. KTTA thesis, Politeknik Keuangan Negara STAN.
![[img]](http://eprints.pknstan.ac.id/style/images/fileicons/text.png) |
Text (Cover)
01. Cover_Ananda Rizqullah Hast_1302190508.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (19kB) |
|
Text (Abstrak)
02. Abstrak_Ananda Rizqullah Hast_1302190508.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (6kB) |
|
Text (Daftar Isi)
03. Daftar Isi_Ananda Rizqullah Hast_1302190508.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (77kB) |
|
Text (Bab I)
05. Bab I_Ananda Rizqullah Hast_1302190508.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (81kB) |
|
Text (Bab II)
06. Bab II_Ananda Rizqullah Hast_1302190508.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (61kB) |
|
Text (Bab III)
07. Bab III_Ananda Rizqullah Hast_1302190508.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (310kB) |
|
Text (Bab IV)
08. Bab IV_Ananda Rizqullah Hast_1302190508.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (8kB) |
|
Text (Daftar Pustaka)
09. Daftar Pustaka_Ananda Rizqullah Hast_1302190508.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (71kB) |
Abstract
Pendapatan retribusi daerah berdasarkan Undang-Undang Nomor 28 tahun 2009 merupakan pungutan daerah sebagai pembayaran jasa atau izin tertentu dan/atau diberikan oleh pemerintah daerah kepada orang pribadi atau badan. Penerapan kebijakan mengenai pendapatan retribusi penting diketahui terkait tingkat efektivitas pungutan yang diperoleh melalui anggaran yang ditetapkan dengan realisasi dalam satu periode dan kesesuaian pencatatan dan pelaporan dengan Undang-Undang. Rasio efektivitas pendapatan retribusi dapat dijadikan tolak ukur pemerintah daerah dalam melakukan analisis target perolehan anggaran dengan realisasi pungutan pendapatan retribusi. Metodologi pengumpulan data yang digunakan dalam penelitian ini yaitu studi lapangan dan studi kepustakaan. Pengumpulan data berupa studi lapangan dilakukan dengan cara melakukan wawancara kepada instansi BAPENDA Provinsi Lampung sebagai instansi yang melakukan pengelolaan langsung terkait retribusi daerah, sedangkan studi kepustakaan dilakukan dengan mengumpulkan literatur berupa peraturan gubernur dan laporan keuangan pemerintah daerah. Penelitian ini menggunakan analisis kualitatif deskriptif, yaitu dengan menguraikan dan membandingkan data sehingga dapat ditarik suatu kesimpulan berupa rasio efektivitas pendapatan retribusi daerah. Hasil yang diperoleh terkait rasio efektivitas pendapatan retribusi yaitu sangat efektif dan kebijakan pencatatan dan pelaporan telah sesuai dengan Undang-Undang./Local levy revenue based on Law No. 28 of 2009 is a local levy as payment of certain services or permits and/or given by the local government to a private person or entity. The application of policies regarding the income of the levy is importantly known regarding the level of effectiveness of levies obtained through the budget established by the realization in one period and the conformity of recording and reporting with the Law. The ratio of the effectiveness of the levy revenue can be used as a benchmark for local governments in conducting an analysis of budget acquisition targets with the realization of the levy on income levies. The data collection methodology used in this research is field studies and literature studies. Data collection in the form of field studies is carried out by conducting interviews with the LAMPUNG Provincial BAPENDA agency as an agency that conducts direct management related to regional levies, while literature studies are carried out by collecting literature in the form of governor regulations and local government financial statements. This research uses descriptive qualitative analysis, namely by deciphering and comparing data so that a conclusion can be drawn in the form of a ratio of the effectiveness of regional levy revenues. The results obtained related to the ratio of the effectiveness of levy revenues are very effective and the record keeping and reporting policy is in accordance with the Law.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Efektivitas, Pencatatan dan Pelaporan, Pendapatan Retribusi Daerah, Effectiveness, Recording and Reporting, Regional Levy Revenue |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting PKN STAN Subject Area > Akuntansi Pemerintah |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 22 Feb 2023 02:49 |
| Last Modified: | 22 Feb 2023 02:49 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1003 |
Actions (login required)
 |
View Item |