Mulya, Ivander Rahman (2022) DAMPAK PANDEMI COVID-19 TERHADAP PENDAPATAN ASLI DAERAH PADA PEMERINTAH DAERAH PROVINSI DKI JAKARTA. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Abstrak Pendapatan Asli Daerah adalah hak pemerintah daerah yang diakui sebagai penambah nilai kekayaan bersih yang diperoleh dari Pajak Daerah, Retribusi Daerah, Hasil Pengelolaan Kekayaan Daerah yang Dipisahkan dan Lain-lain Pendapatan Asli Daerah yang Sah. Dikarenakan Pandemi Covid-19 yang dialami Indonesia pada tahun 2020, pemerintah membuat kebijakan baru untuk mengatur stabilisasi negara sebagaimana tercantum pada PP No. 43 Tahun 2020 tentang Peraturan Pemerintah Nomor 23 Tahun 2020 Tentang Pelaksanaan Program Pemulihan Ekonomi Nasional Dalam Rangka Mendukung Kebijakan Keuangan Negara Untuk Penanganan Pandemi Corona Virus Disease 2019 (COVID-19). Pemerintah Daerah Provinsi DKI Jakarta merupakan daerah yang terkena dampak pandemi yang cukup besar. Berdasarkan tinjauan yang telah dilakukan, meskipun pengungkapan pendapatan asli daerah Pemerintah Daerah Provinsi DKI Jakarta telah memenuhi kriteria, penyusunan Laporan Keuangan Pemerintah Daerah Provinsi DKI Jakarta telah menggunakan basis akrual, dan pengakuan pendapatan pada Laporan Realisasi Anggaran telah sesuai dengan aturan yang berlaku, Pendapatan Asli Daerah Pemerintah Daerah Provinsi DKI Jakarta khususnya pada penerimaan Pajak Daerah dan Pengelolaan Kekayaan Negara yang dipisahkan, tercatat tidak mencapai target namun melebihi target pada Retribusi Daerah, dan Lain-lain Pendapatan Asli Daerah yang sah pada tahun anggaran 2020. / Local Own Resource is the right of the regional government which is recognized as an addition to the value of net assets obtained from Regional Taxes, Regional Levies, Separated Regional Assets Management Results and Other Legitimate Regional Original Revenues. Due to the Covid-19 Pandemic that Indonesia experienced in 2020, the government made a new policy to regulate the country's stabilization as stated in PP No. 43 of 2020 concerning Government Regulation Number 23 of 2020 concerning the Implementation of the National Economic Recovery Program in Order to Support State Financial Policies for Handling the Corona Virus Disease 2019 (COVID-19) Pandemic. The Provincial Government of DKI Jakarta is an area that has been large enough affected by the pandemic. Based on the review that has been carried out, even though the disclosure of the Regional Government of DKI Jakarta has met the criteria, the preparation of the Financial Statements of the Regional Government of the DKI Jakarta Province has used the accrual basis, and the revenue recognition in the Budget Realization Report is in accordance with the applicable regulations, Regional Original Revenue The Regional Government of DKI Jakarta Province, especially in the receipt of Regional Taxes and Management of State Assets which are separated, did not reach the target but exceeded the target on Regional Levies, and Other Legitimate Regional Original Revenues in the 2020 fiscal year.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | pendapatan asli daerah, target anggaran, dampak pandemi covid19, Provinsi DKI Jakarta, local own resource, budget targets, impact of the covid-19 pandemic, Provinsi DKI Jakarta |
| 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: | 21 Jun 2023 03:27 |
| Last Modified: | 21 Jun 2023 03:27 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1689 |
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