Analisis dan Strategi Peningkatan Pendapatan Asli Daerah (PAD) di Kabupaten Gunungkidul

Evi Nilawati

doi:10.30588/jmp.v9i1.469

Authors

Evi Nilawati Universitas Gunung Kidul

DOI:

https://doi.org/10.30588/jmp.v9i1.469

Keywords:

SWOT analysis, Local government strategy, Regional Original Revenue, Gunungkidul Regency

Abstract

Regional Original Revenue (PAD) has a very large contribution to the Regio-nal Budgeting (APBD) to finance the administration and service processes of govern-ment affairs and regional development. The present research aims to determine how to improve PAD and build strategy of action plan for increasing it in Gunungkidul Regency. This study used descriptive qualitative method. Informants were taken by purposive sampling. Data collecting techniques are observations, interview with Local Agency Organizations (OPD) which are responsible for PAD generation, and docu-mentations or secondary data, i.e. APBD, PAD, and other relevant data. The results of the study showed that the development of Gunungkidul PAD experienced a significant development as big as 25,97%. The PAD contribution to regional income or fiscal decentralization rate is 11,73%. The strategy to increase the PAD is built by a formulating action plan for accelerating it. Based on this results, it is suggested that the program to increase competency and commitment of regional tax-retribution managers for each revenue management of local agency, provide a program to increase the PAD and implementation of the action plan to increase it, use information and communi-cation technology for the management of each PAD lines, and optimally stakeholders cooperation building.

Author Biography

Evi Nilawati, Universitas Gunung Kidul

Public Administration Science

References

Amalia, S. (2018). Reformasi Birokrasi 4.0: Strategi Menghadapi Revolusi Industri 4.0. Jurnal Wacana Kinerja: Kajian Praktis-Akademis Kinerja dan Administrasi Pelayanan Publik, 21(2): 0–2. https://doi.org/10.31845/jwk.v21i2.133.

Anggara, S. (2016). Administrasi Keuangan Negara (I). Bandung: CV Pustaka Setia.

Cruz, A. L. M., Cruz, F. J. M., & Antonio, O. C. C. (2018). Assessing the Revenue Raising Capacity of the Local Government of Bongabon in the Philippines. Journal of Public Administration and Governance, 8(3): 99. https://doi.org/10. 5296/jpag.v8i3.13381.

FaladeObalade, T. A., & Dubey, S. (2014). Managing Tourism as a source of Revenue and Foreign direct investment inflow in a developing Country: The Jordanian Experience. International Journal of Academic Research in Economics and Management Sciences, 3(3), 15–42. https://doi.org/10.6007/IJAREMS/v3-i3/901.

Githinji, R. K., Mwaniki, M., Kirwa, K. J., & Mutongwa, S. M. (2014). Information and Communication Technology (ICT) on Revenue Collection by Kenyan Counties. International Journal of Academic Research in Business and Social Sciences, 4(11), 238–260. https://doi.org/10.6007/IJARBSS/v4-i11/1303.

Karimi, H., Maina, K. E., & Kinyua, J. M. (2017). Effect of Technology and Infor-mation Systems on Revenue Collection by the County Government of Embu, Kenya. International Academic Journal of Information Systems and Technology, 2(1), 19–35. Retrieved from http://www.iajournals.org/articles/iajist_v2_i1_19_ 35.pdf%0ACitation.

Kementerian Dalam Negeri RI (2017). Surat Edaran Mendagri No. 910/106/SJ tentang Petunjuk Teknis Penganggaran, Pelaksanaan, dan Penatausahaan serta Pertang-gungjawaban Dana BOS Satuan Pendidikan Negeri yang Diselenggarakan oleh Kabupaten/Kota.

Kementerian Dalam Negeri RI (2018). Peraturan Menteri Dalam Negeri Republik Indonesia Nomor 33 Tahun 2019 Tentang Pedoman Penyusunan Anggaran Pendapatan Daerah Tahun Anggaran 2020, Pub. L. No. 134 (2018). Indonesia. Retrieved from www.peraturan.go.id

Lembaga Administrasi Negara. (2008). Teknik-teknik Analisis Manajemen. Jakarta: Lembaga Administrasi Negara (LAN) RI.

Mardiasmo. (2002). Otonomi & Manajemen Keuangan Daerah. Edisi Kesatu. Yogyakarta: Andi Offset.

Mohamed, A. A. (2017). Challenges of Mogadishu Local Government Revenue. In Proceedings of the 2017 2nd International Conference on Humanities and Social Science (HSS 2017) (Vol. 83, pp. 529–533). Paris, France: Atlantis Press. https://doi.org/10.2991/hss-17.2017.92

Olatunji, O. C., & Ayodele, K. B. (2017). Impact of ICT on Tax Administration in Nigeria. Glopbal Journal of Management and Business Research, 17(2), 24–33. Retrieved from https://globaljournals.org/GJMBR_Volume17/4-Impact-of-Information-Technology.pdf

Otieno, O. C., Oginda, M., Obura, J. M., Aila, F. O., Ojera, P. B., & Siringi, E. M. (2013). Effect of Information Systems on Revenue Collection by Local Authorities in Homa Bay County, Kenya. Universal Journal of Accounting and Finance, 1(1), 29–33. https://doi.org/10.13189/ujaf.2013.010104

Pemerintah Kabupaten Gunungkidul (2017a). Peraturan Daerah Kabupaten Gunungkidul No. 6 Tahun 2017 tentang Pajak Daerah.

Pemerintah Kabupaten Gunungkidul. (2017b). Perubahan Rencana Pembangunan Jangka Menengah Daerah Tahun 2016-2021. Gunungkidul: Pemerintah Kabupaten Gunungkidul.

Putra, W. (2018). Tata Kelola Ekonomi Keuangan Daerah (Edisi 1, C). Depok: Rajawali Pers.

Sitompul, A., Syahnur, S., & Ichsan, C. (2014). The Role of Hotel and Restaurant Taxes and Its Effect on Banda Aceh’s Local Own Source Revenue. Aceh International Journal of Social Sciences, 3(1), 45–57.

Sugiyono. (2016). Memahami Penelitian Kualitatif. Bandung: CV Alfabeta.

Tangkilisan, H. N. S. (2007). Manajemen Publik. Eds. Y. Hardiwati, Edisi Kedua. Jakarta: PT Grasindo.

Ylvije, B.-K., & Elez, O. (2012). Management of the taxation on tourism operators, an important component of revenues and investments in the tourism sector. Academicus International Scientific Journal, 6, 126–135. https://doi.org/10.7336/ academicus.2012.06.12