ANALISIS EFEKTIVITAS DAN KONTRIBUSI RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) (Studi Pada Dinas Pengelola Keuangan Daerah Kabupaten Klaten)

Abstract

This research aimed to analyze the effectiveness and contribution of regional retribution towards
Own-Source Revenue (OSR). Also, this research aimed to provide solution upon the research problem on
how the effectiveness, contribution and revenue growth rate of Regional Retribution as one of sources of
Klaten Regency’s OSR. More specifically, this research’s purpose was to analyze the potency of Klaten
Regency’s regional retribution revenue in the period of 2017-2018.
In this descriptive research, the researcher conducted interview and documentation as the
technique of data collection. In addition, this research was conducted in Office for Management of
Revenue and Finance of Klaten Regency at Jl. Pemuda No. 294 South Klaten, Klaten, West Java.The
results of this research were: 93% of regional retribution revenue was averagely effective, whereas the
growth rate of permit public service retribution averagely increased to 4% per year. Meanwhile, the
growth rate of business service retribution was improved to 9% per year. Greater than that, this research
figured out that the growth rate of permit service retribution rose amounted to 23% per year. As for the
period of 2011-2016, the average growth of public service retribution was amounted to 4% per year,
which was slightly below business service retribution (9%). Once again, permit service retribution lead
the growth revenue by 23% per year. Furthermore, by using least square method, the researchers
projected the 2017 regional retribution revenue was amounted to 23.949.742.196 and 24.825.725.602 in
2018.