Retribusi Pelayanan Publik dan Kinerja Pendapatan Asli Daerah: Bukti Empiris di Kabupaten Sukoharjo

Destantya Mayang Karisma(1*) , Yenni Khristiana(2) , Anton Respati Pamungkas(3)


(1) Universitas Dharma AUB Surakarta
(2) Universitas Dharma AUB Surakarta
(3) Universitas Dharma AUB Surakarta
(*) Corresponding Author

Abstract


This study aims to examine the effect of market service retribution, waste/cleanliness service retribution, and special parking service retribution on the Regional Original Revenue (PAD) of Sukoharjo Regency during the 2021–2024 period. This research employs a quantitative approach using secondary data obtained from the Regional Financial Management Agency of Sukoharjo Regency. The data were analyzed using multiple linear regression analysis. The results show that market service retribution and waste/cleanliness service retribution have a positive and significant effect on PAD, while special parking service retribution does not have a significant effect. Simultaneously, all retribution variables significantly influence PAD. These findings imply that improving the effectiveness of regional retribution management can enhance local revenue performance.

Keywords


market service retribution, waste/cleanliness service retribution, special parking service retribution, regional original revenue

Full Text:

PDF

References


Halim, A. (2009). Akuntansi Keuangan Daerah. Jakarta: Salemba Empat.

Hermawan, E. (2021). Pengaruh retribusi pasar dan persampahan terhadap PAD Kota Sukabumi. Jurnal Riset Akuntansi dan Keuangan Daerah, 5(1), 32–40. https://doi.org/10.37150/jammi.v1i2.1142

Mahmudi. (2016). Manajemen Kinerja Sektor Publik. Yogyakarta: UPP STIM YKPN.

Mardiasmo. (2018). Akuntansi Sektor Publik. Yogyakarta: Andi.

Mogi, H., Ismail, N., & Marselina, A. (2023). Pengaruh retribusi pasar dan sampah terhadap PAD Kabupaten Ende. Jurnal Ekonomi Daerah, 9(1), 22–30. https://doi.org/10.37478/jria.v4i2.3909

Peraturan Pemerintah Nomor 12 Tahun 2019 tentang Pengelolaan Keuangan Daerah.

Purnamasari, A. F., Utomo, S. W., & Murwani, J. (2020). Pengaruh retribusi parkir dan retribusi pasar terhadap PAD Kabupaten Ngawi. Jurnal Ekonomi dan Bisnis Daerah, 7(1), 55–63. https://prosiding.unipma.ac.id/index.php/FIPA/article/view/1681/1438

Rahman, D., Iqbal, M., & Rahayu, N. S. (2021). Pengaruh retribusi parkir dan pelayanan pasar terhadap PAD Kabupaten Bandung. Jurnal Keuangan Daerah, 6(1), 40–47. https://ejournal.unibba.ac.id/index.php/akurat/article/view/395/331

Rahman, T., Khalik, A., & Abidin, Z. (2024). Pengaruh retribusi persampahan, parkir dan pasar terhadap PAD Kota Makassar. Jurnal Ilmu Ekonomi Regional, 10(1), 11–19. https://e-jurnal.nobel.ac.id/index.php/ej/article/download/4442/2625

Sarman, M., Malik, M. M., & Mudo, M. (2023). Pengaruh retribusi daerah dan parkir terhadap PAD Kabupaten Mamuju Tengah. Jurnal Pajak dan Keuangan Publik, 6(2), 90–99. https://prosiding.unimaju.ac.id/index.php/DISEM/article/view/49/50

Temaja, I. D. G. A. D., & Suputra, I. D. G. D. (2014). Pengaruh Retribusi Pelayanan Pasar, Pajak Hotel dan Restoran pada Pendapatan Asli Daerah Kabupaten Gianyar. Jurnal Akuntansi Publik, 3(2), 70–78. https://repositori.unud.ac.id/protected/storage/upload/penelitianSimdos/e57d3280d225f5bd94c4de0ed5db7a20.pdf

Undang-Undang Nomor 1 Tahun 2022 tentang Hubungan Keuangan antara Pemerintah Pusat dan Pemerintahan Daerah.

Widyatmoko, T., Nurlaela, S., & Suhendro. (2022). Pengaruh Retribusi Terminal dan Pelayanan Pasar terhadap PAD Kabupaten Karanganyar. Jurnal Ekonomi Publik, 4(2), 67–75. https://ejurnal.unisri.ac.id/index.php/Akuntansi/article/view/297




DOI: https://doi.org/10.36587/probank.v11i1.2208

Article Metrics

Abstract views: 21 | PDF views: 3

Refbacks

  • There are currently no refbacks.


Bookmark and Share


 
© ProBank: Jurnal Ekonomi dan Perbankan
View Probank Stats