Lamorresta, Lamorresta (2022) Analisis Optimalisasi Pendapatan Asli Daerah Kota Pangkalpinang Tahun 2020. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Abstrak Pandemi Covid-19 menyebabkan kondisi perekonomian masing-masing daerah di Indonesia menjadi tidak stabil. Salah satu daerah yang terdampak Covid-19 adalah Kota Pangkalpinang. Perekonomian Kota Pangkalpinang menjadi tidak stabil selama terjadinya pandemi Covid-19 sehingga diperlukan suatu langkah optimalisasi. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Covid-19 terhadap PAD Kota Pangkalpinang, upaya optimalisasi PAD Kota Pangkalpinang di tengah kondisi pandemi dan kesesuaian pelaksanaan optimalisasi PAD tersebut dengan peraturan-peraturan yang berlaku. Metode yang penulis gunakan dalam penelitian ini adalah metode studi kepustakaan dan metode studi lapangan. Analisis data yang penulis lakukan adalah dengan membandingkan Laporan Realisasi Anggaran Kota Pangkalpinang tahun 2019 dan 2020. Hasil penelitian menunjukkan bahwa Pandemi Covid-19 berdampak terhadap penurunan PAD Kota Pangkalpinang. Terdapat upaya-upaya optimalisasi PAD yang telah dilakukan oleh pemerintah daerah Kota Pangkalpinang seperti peningkatan dalam penagihan, pengendalian, pemeriksaan dan pengawasan pajak daerah dan retribusi daerah serta relaksasi penyesuaian pajak dan retribusi daerah yang sudah sesuai dengan peraturan-peraturan yang berlaku. / The Covid-19 pandemic has caused the economic conditions of each region in Indonesia to be unstable. One of the affected area is the city of Pangkalpinang. The state of economy of Pangkalpinang became unstable during the Covid-19 pandemic that an optimization step is needed. The aim of this research is to identify the influences of Covid-19 on Pangkalpinang City Original Local Government Revenue (PAD), the optimization efforts of Pangkalpinang City PAD in the middle of pandemic condition, and the suitability of it with the applicable regulations. The method that author used in this research is library research and field research. The data analysis used by the author is to compare between 2019 Pangkalpinang City Budget Realization Report and 2020 Pangkalpinang City Budget Realization Report. The result of the research shows that Covid-19 pandemic influences the decline in Pangkalpinang City PAD. There were PAD optimization that have been carried out by Pangkalpinang City local governement such as increasing the collection, controlling, inspecting, and supervising the regional tax and regional levy as well as the relaxation of regional tax and regional levy that has been in accordance to applicable regulations.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Pendapatan Asli Daerah, Pandemi COVID-19, Kota Pangkalpinang, Optimalisasi, Original Local Government Revenue, COVID-19 Pandemic, City of Pangkalpinang, Optimization |
| Subjects: | 300 – Social sciences > 350-359 Public Administration and Military Science > 354.8 Administration of Financial Institutions PKN STAN Subject Area > Pengelolaan Keuangan Negara |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 21 Sep 2023 03:37 |
| Last Modified: | 21 Sep 2023 03:37 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/2052 |
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