Setiawan, Maulidy (2023) ANALISIS PENDAPATAN ASLI DAERAH UNTUK MENINGKATKAN KEMANDIRIAN KEUANGAN KABUPATEN BARITO SELATAN PROVINSI KALIMANTAN TENGAH. Other thesis, IPDN.
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Abstract
ABSTRACT Problem Statement/Background (GAP): The author focuses on the problem of low regional original income compared to transfer funds. Objective: The purpose of this research is to find out how the regional financial independence of South Barito Regency is. Method: This study uses qualitative methods and analyzes the calculation of the ratio of decentralization, regional dependence, regional independence, and effectiveness according to Mahmudi Theory. Data collection techniques were carried out by observation, in-depth interviews (4 informants), and documentation. Result: The findings obtained by the authors in this study are that South Barito Regency cannot be said to be independent because its regional income is still dominated by Transfer Funds. This is also supported by the calculation of the ratio which shows the results of the ratio measurement obtained with the average results of 5 years of South Barito Regency budget, namely the Degree of Decentralization Ratio of 7.7% on the Criterion of Very Less. Furthermore, the financial independence ratio is 8.37% in the Instructive criteria with very low financial capacity. Finally, the Regional Dependence Ratio is at 90.62% which is included in the very high criteria. This is caused by internal and external inhibiting factors including institutions, regulations, data that have not been updated, natural resources, technology, characteristics of taxpayers, geographical conditions, and the COVID-19 pandemic. Conclusion: South Barito Regency cannot be said to be independent in terms of financially because it still depends on transfers from the center. For this reason, researchers suggest that regional governments increase their own regional income by overcoming existing obstacles and increasing tax supervision, optimizing public services and new innovations in tax payments, for example using tapping boxes. So that local revenue can be maximized. Keywords: Participation; Youth Generations; Lorong Literasi Gowa Programs ABSTRAK Permasalahan/Latar Belakang (GAP): Penulis berfokus pada permasalahan rendahnya pendapatan asli daerah dibandingkan dengan dana transfer Tujuan: Tujuan dari penelitian ini adalah untuk mengetahui bagaimana kemandirian keuangan daerah Kabupaten Barito Selatan. Metode: Penelitian ini menggunakan metode kualitatif dan analisis perhitungan rasio desentralisasi, ketergantungan daerah, kemandirian daerah, serta efektivitas menurut Teori Mahmudi. Teknik pengumpulan data dilakukan dengan observasi, wawancara mendalam (4 informan), dan dokumentasi. Hasil/Temuan: Temuan yang diperoleh penulis dalam penelitian ini yaitu Kabupaten Barito Selatan belum bisa dikatakan mandiri karena Pendapatan daerahnya masih didominasi dengan Dana Transfer. Hal tersebut juga didukung dengan perhitungan rasio yang menunjukan Hasil pengukuran Rasio yang didapat dengan rata-rata hasil dari 5 tahun anggaran Kabupaten Barito Selatan yaitu Rasio Derajat Desentralisasi sebanyak 7,7% pada kriteria Sangat Kurang. Selanjutnya rasio kemandirian keuangan sebanyak 8,37% pada kriteria Instruktif dengan kemampuan keuangan rendah sekali. Terakhir Rasio Ketergantungan Daerah pada angka 90,62% yang masuk dalam kriteria sangat tinggi. Hal tersebut disebabkan oleh faktor penghambat internal dan eksternal diantaranya kelembagaan, regulasi, data yang belum diperbarui, sumber daya alam, teknologi, sifat-sifat wajib pajak, kondisi geografis, serta pandemic COVID-19.Kesimpulan: Kabupaten Barito Selatan belum bisa dikatakan mandiri secara finansial karena masih bergantung pada dana transfer dari pusat Untuk itu peneliti menyarankan agar pemerintah daerah meningkatkan lagi pendapatan asli daerahnya dengan cara mengatasi hambatan yang ada serta meningkatkan pengawasan pajak, optimalisasi pelayanan publik dan inovasi baru dalam pembayaran pajak contohnya menggunakan tapping box. Agar pendapatan asli daerah dapat dimaksimalkan. Kata kunci: Decentralization, Local Original Revenue, Financial Independence
| Item Type: | Thesis (Other) |
|---|---|
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Goverment Management > Public Finance |
| Depositing User: | Keuangan Publik FMP |
| Date Deposited: | 14 Jun 2023 03:52 |
| Last Modified: | 14 Jun 2023 03:52 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/14572 |
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