PENGARUH PUNGUTAN RETRIBUSI PERSAMPAHAN, RETRIBUSI PARKIR DAN RETRIBUSI PASAR TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA MAKASSAR

Authors

  • Taufik Rahman Institut Teknologi dan Bisnis Nobel Indonesia
  • Abdul Khalik Institut Teknologi dan Bisnis Nobel Indonesia
  • Zainal Abidin Institut Teknologi dan Bisnis Nobel Indonesia

Abstract

This study aims to determine and analyze the effect of the Robbery Service Levy, Parking Levy and Market Levy both partially and simultaneously on the Regional Original Revenue (PAD) of Makassar City.

This research approach uses quantitative research. This research was conducted at the Makassar City Government that handles Revenue, in this case the Financial Management Agency (BPKAD) as the recipient of the Waste Levy Receipt report, the Makassar Raya Parking Area Public Company, the Makassar Raya Market Area Public Company and the Regional Original Revenue Agency (Makassar City Bapenda). The research was conducted in August 2022. The study population is data on the collection of Waste Retribution, Parking Levy, Market Levy and Regional Original Revenue (PAD) for 2018-2021 which amounts to 48 months.

The results showed that 1) the Waste Levy did not affect the Local Original Revenue, 2) the Parking Levy had a positive and significant effect on the Regional Original Revenue, 3) the Market Levy did not affect the Regional Original Revenue, and 4) the Waste Levy, Parking Levy and Market Levy had a positive and significant effect on the Local Original Revenue of Makassar City.

References

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Published

2024-06-23