KONTRIBUSI RETRIBUSI KEBERSIHAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) PADA DI NAS KEB ERSIHAN KABUPATEN LEBAK

Authors

  • Marshal Smith STIE La Tansa Mashiro, Rangkasbitung
  • Maratul Karimah STIE La Tansa Mashiro, Rangkasbitung

DOI:

https://doi.org/10.55171/.v4i3.229

Abstract

Efforts to increase Regional Original Revenue (PAD) can be done by inclusion in each PAD income, one of which is the contribution of Cleanliness Retribution. This income from cleaning fees can have an influence on the level of Regional Original Income (PAD). The objectives of this study were (1) to find out the receipt of cleaning fees from Lebak residents at the Lebak Regency Sanitation Service (2) to determine the realization of local revenue at the lebak district sanitation department (3) to determine the effect of the contribution of cleaning fees on the LAD district PAD.In this study there was no population and sample because this study was a typical study activity. The results of his research on the average of PAD is 18565859800.00 while the average of the Cleaning Levy itself is 22536583.33 and Std. Deviation which shows the standard deviation from PAD is 8267432213,223 while Std. Hygiene Deviation Retribution 5719415,824 and the amount of PAD data there are 60 Results of simple linear regression Constant (a) of -341432748,355, while the value of Levy (b / regression coefficient) is 838,960, so the regression equation can be written Y = -341432748, 355 + 838,960. And based on the value of t, it is known that the value of tcount is 5.428> t table 2.002, R Square is 33.7%, the remaining 66.3% is measured by other variables. Decision making in the Simple Regression Test, where based on the significant value of the Coefficient is 0.000 <0.05, so it can be concluded that the Retribution variable (X) affects the PAD Variable (Y).

References

Fitria Megawati. S. Pengaruh Pertumbuhan Ekonomi Pendapatan Asli Daerah dan Dana Alokasi Umum terhadap Pengalokasian Anggaran Belanja Modal. Skripsi Sarjana. Bandung : Fakultas Ekonomi Universitas Widiyatama.2013.

Ghozali.(2013). Aplikasi Analisis. Semarang : BPFE Universitas Diponogoro.

Halim, A. &. (2012). Akuntansi

Sektor Publik Edisi Revisi. Jakarta: Salemba Empat.

Halim, A. (2009). Akuntansi

Keuanganaerah. Jakarta: Salemba Empat.

Juliansyah Noor. (2011). Metodelogi

Penelitian. jakarta: Prenada Media Grop.

Lora Mona Mawikere, J. J. Analisis Sistem dan Prosedur Penerimaan Retribusi Kebersihan Daerah padaDinas Pendapatan Asli Daerah Kota Manado. Berkala Ilmiah Efesiensi Volume 16 Nomor. 04 ,

2016.

Mega Erista, I. E. Analisis Efektivitas Penerimaan Retribusi Daerah dan Kontribusinya Terhadap Peningkatan Pendapatan Asli Daerah (PAD) di Provinsi Selawesi Utara. EMBA , 895.2016.

Mikha, D. Analisis Kontribusi Pajak dan Retribusi Daerah terhadap Pendapatan Asli Daerah Kabupaten Sleman. Kajian Akuntansi, Volume 5, Nomor 1 , 71-72.2010.

Nazir. (2009). Analisa Laporan

Keuangan. Bogor: Ghalia Indonesia.

-------------------2000.Peraturan

daerah kabupaten lebak nom

Tentang Retribus PelayananPersampahan/Kebersihan .

-------------------2011.Peraturan Daerah No. 05 Tentang Retribusi Daerah.

--------------------2010.Peraturan Daerah No. 7 Pasal 10 TentangRetribusi Pelayanan Persampahan/Kebersihan

--------------------2014.Peraturan Perundangan No. 43 Tentang Retribusi Daerah.

Purwono, H. (2010). Dasar-dasar Perpajakan & Akuntansi Pajak.. Jakarta: Erlangga.

Ramlan. Pengaruh Pajak Daerah, Retribusi Daerah, Lain-Lain Pendapatan Asli Daerah Yang Sah Dan Dana Alokasi Khusus Trhadap Belanja Modal. Jurnal magister

Published

2017-12-10

Issue

Section

Artikel