Model Alternatif untuk Membangun Sistem Informasi Perencanaan Pajak Daerah Dan Retribusi Daerah

Tony Seno Aji
Fakultas Ekonomi Universitas Negeri Surabaya
Jalan Ketintang Surabaya, Jawa Timur 60231 Indonesia, Telepon +62-031-8285362, 031-8280009


Diterima 20 September 2010 /Disetujui 19 Oktober 2010

Abstract: This research aimed to develop and coincidentally to improve the planning model of current the regional revenue and retribution (PDRD). This research is also to accommodate PDRD, the managerial capability of government and the regional macroeconomic condition, which have been neglected. Macroeconomic variable selection that influenced PDRD for the two-wheel and four-wheel vehicles were the government expenditure and the interest rate, and for more-than-four-wheel vehicles were the government expenditure and exchange rate.
The potential of parking tax which was achieved from the tax payers in the year 2009 reached by Rp733,937,632 and the total value of parking retribution potential in that same year was Rp548,440,103. The attainment of PDRD only around half from its potency. The trend of Fi­nancial Capability Index from 2004 to 2008 declined and belonged to medium category. As a whole, the coverage ratio of the regional revenue and retribution of Gresik Municipality was 48.58 percent, which means that the collectiveness of the regional revenue and retribution is considered to be in the condition of far below its optimum level.
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Abstrak: Penelitian ini bertujuan membangun model perencanaan pajak daerah dan retribusi daerah (PDRD) guna memperbaiki model perencanaan PDRD yang telah ada. Penelitian ini juga mengakomodir potensi PDRD, kemampuan manajemen pengelola, dan mempertim­bang­kan kondisi makroekonomi daerah yang selama ini kurang diperhatikan.
Hasil seleksi variabel makroekonomi yang mempengaruhi PDRD untuk parkir roda dua dan roda empat adalah pengeluaran pemerintah dan suku bunga, sedangkan untuk kendaraan parkir roda lebih dari empat adalah kurs dan pengeluaran pemerintah. Potensi pajak parkir pada ta­hun 2009 sebesar Rp733.937.632 dan potensi retribusi parkirnya sebesar Rp548.440.103. Pencapaian PDRD hanya sekitar setengah dari potensi. Indeks K sedang. Secara keseluruhan, nilai coverage ratio PDRD Kabupaten Gresik adalah sebesar 48,58 persen, yang berarti kolek­tibilitas PDRD berada pada kondisi yang jauh di bawah tingkat optimalnya.

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