UI, ZAKIAH (2015) ANALISIS PERANAN PAJAK DAERAH DAN RETRIBUSI PARKIR DI TEPI JALAN UMUM PENGARUHNYA TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN SLEMAN. Other thesis, UPN "Veteran" Yogyakarta.
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Abstract
ABSTRAK Berdasarkan Undang-undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah, daerah diperbolehkan untuk memungut retribusi pelayanan parkir. Dengan dasar tersebut maka Kabupaten Sleman diberi kewenangan untuk menggali potensi dari sektor ini sebagai salah satu sumber Pendapatan Asli Daerah (PAD). Penelitian ini bertujuan untuk mengetahui peranan Pajak Daerah dan Retribusi Parkir Di Tepi Jalan Umum Pengaruhnya Terhadap Pendapatan Asli Daerah (PAD).Penelitian ini dilakukan di Kabupaten Sleman dengan menggunakan data Laporan Realisasi Anggaran Pendapatan dan Belanja Daerah (APBD), dan data diperoleh dari Dinas Pendapatan Daerah (Dispenda). Hasil Penelitian ini menunjukkan bahwa Pajak Daerah memiliki perananan dan pengaruh sangat baik terhadap Pendapatan Asli Daerah, dan Retribusi Parkir Di Tepi Jalan Umum masih mempunyai peranan dan pengaruh yang sangat kurang. Dengan begitu Pemerintah Kabupaten Sleman harus terus memaksimalkan pendapatan Retribusi Parkir Di Tepi Jalan Umum. Kata Kunci :Pajak Daerah, Retribusi Parkir Di Tepi Jalan Umum, Pendpatan Asli Daerah (PAD) ABSTRACT Based on law the Republic of Indonesia Number 28 Year 2009 Corcerning local taxes and charges, regions are permitted to collecting parking retribution. Based on it,Sleman district has the authority to explore the potential from this sector as a source of Local Own Revenue. This research has a purpose to know role of local taxes and Retribution for Parking Services at Side of Public Roads and the effect for local own source revenue. This research conducted in Sleman district and using the Report of Realized Local Government Budget (budget outcomes) as a data source and the data has obtainable from Local Revenue Offices. Result of this research indicate that the Local Taxes has a good role and effect for Local Own Source Revenue and the Retribution for Parking Services at Side of Public roads has a deficient role and effect. Therefor,Sleman district government have an obligation to increase their Retribution for Parking Services at Sides of Public Roads Revenue. Keywords : Local Taxes, Retribution for Parking Service at Side of Public Roads, Local Own Source Revenue
| Item Type: | Thesis (Other) |
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| Subjects: | H Social Sciences > HJ Public Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Ratna Sufiatin |
| Date Deposited: | 27 Jun 2016 03:25 |
| Last Modified: | 27 Jun 2016 03:25 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/4479 |
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