Pengelolaan Keuangan Negara

Fikri, Muhammad Ihsan (2022) Pengelolaan Keuangan Negara. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Retribusi daerah merupakan salah satu pendapatan daerah yang berasal asli dari daerah melalui program pengelolaan daerah. Karya tulis ini bertujuan untuk mengetahui penerimaan retribusi daerah pemerintah Kota Jambi pada masa pandemi Covid-19 tahun 2020-2021 meliputi tinjauan jenis penerimaan retribusi dan keadaan penerimaan retribusi pada masa pandemi Covid-19 di Kota Jambi. Tinjauan dilakukan dengan menggunakan metode studi kepustakaan dan studi lapangan, dengan mengumpulkan peraturan, data dan dokumen yang berkaitan dengan penulisan. Sumber data yang digunakan adalah data primer dan sekunder yaitu data target dan realisasi penerimaan retribusi daerah Kota Jambi tahun 2019-2021. Hasil Penelitian menunjukan bahwa pada tahun 2020 target penerimaan retribusi daerah Kota Jambi diturunkan menjadi Rp36.618.000.000,00, sedangkan pada tahun 2019 target penerimaan sebesar Rp46.068.647.000,00. Penurunan target diberlakukan akibat dari dampak pandemi Covid-19. Walaupun demikian realisasi penerimaan pendapatan retribusi pada tahun 2020 mengalami kenaikan sebesar Rp1.939.251.306,00 dari tahun 2019. Pada tahun 2021 target penerimaan Retribusi Daerah Kota Jambi dinaikkan dari tahun sebelumnya menjadi Rp55.312.900.000,00, begitu juga dengan realisasi penerimaan yang naik cukup signifikan sebesar Rp51.844.265.428,00. Berdasarkan tingkat efektivitas realisasi penerimaan retribusi Kota Jambi pada masa pandemi tergolong efektif. / Local retribution is one of the local revenues originating from the regions through regional programs. This paper aims to find out the receipt of regional levies for the Jambi City government during the 2020-2021 Covid-19 pandemic, including a review of the types of retribution receipts and the state of retribution receipts during the Covid-19 pandemic in Jambi City. The review was carried out using the literature study and field study methods, by collecting regulations, data and documents related to writing. The data sources used are primary and secondary data, namely target data and the realization of Jambi City regional retribution receipts for 2019-2021. The results of the study show that in 2020 the target for regional retribution revenue in Jambi City is reduced to Rp36,618,000,000.00, while in 2019 the revenue target is Rp46,068,647,000.00. The target reduction was implemented due to the impact of the Covid-19 pandemic. However, the realization of levy revenue receipts in 2020 increased by Rp1,939,251,306.00 from 2019. In 2021, the target for Jambi City Regional Levies revenue was increased from the previous year to Rp55,312,900.000, 00, as well as the realization of revenue. which increased significantly by Rp51,844,265,428.00. Based on the effectiveness of the realization of the Jambi City retribution receipt during the pandemic, it is classified as effective.

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