Analisis Efektivitas dan Potensi Retribusi Daerah terhadap Pendapatan Asli Daerah (PAD) di Kota Banjarmasin

Authors

  • Siti Amalia Fakultas Ekonomi dan Bisnis, Universitas Lambung Mangkurat, Indonesia

Keywords:

local retribution, original regional income, effectiveness, potential matrix, growth, contribution.

Abstract

This study aims to find out how the potential of regional levies in the city of
Banjarmasin through the rate of growth and contribution by using a potential matrix,
how is the contribution of acceptance of regional retribution to increase of original
regional income in Banjarmasin City, and how effectiveness level of attainment of
local retribution levies in Banjarmasin City during 2012-2016.


The results of the study using the potential matrix to see the potential of
regional levies through growth rates and these contributions show the average yield
of positive growth rate and its contribution is not possible, these results indicate that
the potential of regional levies in Banjarmasin City during 2012-2016 fall into the
developing category. While the level of effectiveness of local retribution into the
category very effective because the average value of efficacy of regional levies during
the last five years is above 100%.

References

Halim, Abdul. 2004. Manajemen Keuangan Daerah. Edisi Revisi. Yogyakarta:

UPP AMP YKPN.

Halim, Abdul. 2008. Akuntansi Keuangan Daerah. Jakarta: Salemba Empat.

Haning, Dedy dan Radianto, Wirawan ED. 2005. Analisis Potensi Pajak Daerah di

Kota Yogyakarta. Jurnal Riset Akuntansi dan Keuangan. Vol. 1. No. 1 : 66-67

Mahmudi. 2011. Akuntansi Sektor Publik. Yogyakarta: UII Press.

Mahmudi. 2015. Manajemen Kinerja Sektor Publik. Edisi Ketiga. Yogyakarta: UPP

STIM YKPN.

Jalaluddin. 2001. Teknologi Pendidikan. Jakarta: Raja Grafindo Persada.

Prakoso, Kesit Bambang. 2005. Pajak dan Retribusi Daerah. Yogyakarta: UII Press.

Theresia, Abdul Halim. 2007. Pengelolaan Keuangan Daerah. Yogyakarta: (UPP)

AMP YKPN.

Warsito. 2001. Hukum Pajak. Jakarta: PT. Rajawali Grafindo Persada.

Downloads

Published

30-04-2025

How to Cite

Amalia, S. (2025). Analisis Efektivitas dan Potensi Retribusi Daerah terhadap Pendapatan Asli Daerah (PAD) di Kota Banjarmasin. JIEP: Jurnal Ilmu Ekonomi Dan Pembangunan, 1(1), 119–132. Retrieved from https://jiep.ulm.ac.id/index.php/jiep/article/view/2216

Issue

Section

Articles