ANALISIS PENERIMAAN RETRIBUSI GUNA MENINGKATKAN PENDAPATAN ASLI DAERAH KOTA PASURUAN (Studi Kasus Pada Dinas Pendapatan Daerah Kota Pasuruan)

Dharmawan, Warta (2007) ANALISIS PENERIMAAN RETRIBUSI GUNA MENINGKATKAN PENDAPATAN ASLI DAERAH KOTA PASURUAN (Studi Kasus Pada Dinas Pendapatan Daerah Kota Pasuruan). Other thesis, University of Muhammadiyah Malang.

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Abstract

This study is a case study at the Regional Revenue Office Pasuruan period 2003-2005 under the title "LEVIES REVENUE ANALYSIS TO INCREASE REVENUE ORIGINAL CITY REGIONAL PASURUAN". The purpose of this study is to analyze financial performance seen from the levy revenue to improve the original income in the city of Pasuruan and provides a description of efforts that must be done to improve the original income in the city of Pasuruan. The analytical tool used in this study is an analysis of financial ratios. In this analysis there are 2 ratio, the ratio of effectiveness and contribution ratio. Effectiveness ratio analysis used to determine the ability of local governments in realizing the planned levies based on the potential value of the area. If the value of the effectiveness ratio of more than 100% then it is called effectively means the government has been able to realize the revenue levy that has been targeted. If the value is less than 100% is called inefektif. Analysis of the contribution ratio is used to determine the amount of the contribution of retribution against original income. The results of analysis by using analysis of financial ratios, the ratio of effectiveness to public service levy for the years 2003-2005 the average value of its effectiveness 103.65% per year, which means the value of the ratio is above 100%. Business service levies fiscal year 2003-2005 are classified inefektif annual average of 95.40%, due to their effectiveness ratio below 100% each year. As for the acceptance of certain licensing service levies relatively effective fiscal year 2003-2005, because of its effectiveness ratios above 100%. Levy contribution ratio of 3 (three) years, seen to fluctuate from year to year, there was a significant increase in 2004 that is equal to 30.61%. As for charges for services has decreased in 2005 from 13.07 to (18.65), although in 2004 increased by 13.07%. And for certain licensing fees fluctuate from year to year and tend to increase hold. In this study, the authors recommend that local governments should be more Pasuruan improve their performance and also improve existing facilities, such as facilities and infrastructure in health care, because there's largest levy on such income. Thus the contribution of retribution against the greater region income.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Zainul Afandi
Date Deposited: 23 May 2012 05:31
Last Modified: 23 May 2012 05:31
URI: http://eprints.umm.ac.id/id/eprint/5771

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