S PEA 1106577 Table of content
DAFTAR ISI
ABSTRAK .............................................................................................................
ABTRACT ..............................................................................................................
KATA PENGANTAR ...........................................................................................
UCAPAN TERIMA KASIH ................................................................................
DAFTAR ISI ..........................................................................................................
DAFTAR TABEL .................................................................................................
DAFTAR GAMBAR .............................................................................................
i
ii
iii
iv
vi
viii
ix
BAB I PENDAHULUAN ......................................................................................
A. Latar Belakang Penelitian ......................................................................
B. Identifikasi Masalah Penelitian ..............................................................
C. Rumusan Masalah Penelitian..................................................................
D. Maksud dan Tujuan Penelitian ...............................................................
E. Manfaat Penelitian ..................................................................................
1
1
5
7
8
8
BAB II LANDASAN TEORI ...............................................................................
A. Kajian Pustaka ........................................................................................
1. Otonomi Daerah ...............................................................................
2. Pendapatan Asli Daerah ...................................................................
2.1 Sumber-sumber Pendapatan Asli Daerah ............................
3. Retribusi Daerah ...............................................................................
3.1 Pengertian Retribusi Daerah ................................................
3.2 Kriteria Retribusi .................................................................
3.3 Objek Retribusi Daerah .......................................................
3.4 Bukan Objek Retribusi Daerah ............................................
3.5 Penggolongan Retribusi Daerah ..........................................
3.6 Perhitungan Retribusi ..........................................................
3.7 Sarana Pelaporan Retribusi Daerah .....................................
3.8 Tata Cara Pemungutan Retribusi Daerah ............................
3.9 Retribusi Parkir ....................................................................
3.10 Efektivitas Retribusi Parkir................................................
3.11 Kontribusi Retribusi Parkir Terhadap PAD .......................
B. Penelitian Terdahulu ...............................................................................
C. Kerangka Pemikiran ...............................................................................
D. Pernyataan Penelitian .............................................................................
BAB III METODE PENELITIAN ......................................................................
A. Desain Penelitian ....................................................................................
B. Operasional Variabel ..............................................................................
C. Jenis dan Sumber Data ...........................................................................
D. Teknik Pengumpulan Data .....................................................................
11
11
11
12
14
20
20
22
23
24
24
32
32
33
34
36
37
37
39
42
43
43
43
45
45
vii
Wahyu Mustajab, 2016
ANALISIS EFEKTIVITAS PENERIMAAN RETRIBUSI PARKIR DAN KONTRIBUSINYA TERHADAP
PENDAPATAN ASLI DAERAH
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
E. Teknik Analisis Data .............................................................................. 46
BAB IV HASIL PENELITIAN DAN PEMBAHASAN....................................
A. Gambaran Objek Penelitian....................................................................
B. Deskripsi Hasil Penelitian ......................................................................
C. Analisis Data dan Pengujian Hipotesis Penelitian ..................................
D. Pembahasan Hasil Penelitian.................................................................
51
51
56
65
76
BAB V SIMPULAN DAN SARAN ..................................................................... 81
A. Simpulan ................................................................................................ 81
B. Saran ...................................................................................................... 83
DAFTAR PUSTAKA ............................................................................................ 84
LAMPIRAN
viii
Wahyu Mustajab, 2016
ANALISIS EFEKTIVITAS PENERIMAAN RETRIBUSI PARKIR DAN KONTRIBUSINYA TERHADAP
PENDAPATAN ASLI DAERAH
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR TABEL
No. Tabel
1.1
1.2
2.1
3.1
3.2
4.1
4.2
4.3
4.4
4.5
4.6
4.7
4.8
4.9
4.10
4.11
4.12
4.13
4.14
4.15
Judul
Halaman
Anggaran dan Realisasi PAD ................................................................
Target dan Realisasi Pendapatan Retribusi Parkir ................................
Ringkasan Penelitian Terdahulu ............................................................
Operasional Variabel .............................................................................
Kriteria Efektivitas ................................................................................
Laporan Target dan Realisasi Retribusi Parkir di Kabupaten Muara
Enim ......................................................................................................
Laju Pertumbuhan Retribusi Parkir di Kabupaten Muara Enim ...........
Anggaran dan Realisasi PAD Kabupaten Muara Enim .........................
Laju Pertumbuhan PAD di Kabupaten Muara Enim ............................
Jumlah Kendaraan di Kabupaten Muara Enim ......................................
Target dan Realisasi Retribusi Parkir ....................................................
Rata-rata Pergantian Parkir Motor.........................................................
Rata-rata Pergantian Parkir Mobil Penumpang .....................................
Rata-rata Pergantian Parkir Mobil Barang ............................................
Perhitungan Potensi Retribusi Parkir.....................................................
Peluang Parkir Kendaraan Bermotor .....................................................
Perhitungan Potensi retribusi Parkir ......................................................
Tingkat Efektivitas Retribusi Parkir .....................................................
Kontribusi Retribusi Parkir Terhadap PAD ..........................................
Kriteria Efektivitas Retrbusi Parkir .......................................................
ix
Wahyu Mustajab, 2016
ANALISIS EFEKTIVITAS PENERIMAAN RETRIBUSI PARKIR DAN KONTRIBUSINYA TERHADAP
PENDAPATAN ASLI DAERAH
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
2
4
37
44
50
58
60
62
63
64
66
69
69
70
70
72
73
74
75
78
DAFTAR GAMBAR
No. Gambar
4.1
4.2
4.3
4.4
4.6
Judul
Halaman
Perbandingan Antara Target dan Realiasi Retribusi Parkir .....................
Laju Pertumbuhuan Retribusi Parkir ....................................................
Perbandingan Antara Anggaran dan Realisasi ......................................
Laju Pertumbuhan PAD di Kabupaten Muara Enim ............................
Tingkat Efektivitas Retribusi Parkir Berdasarkan Target .....................
x
Wahyu Mustajab, 2016
ANALISIS EFEKTIVITAS PENERIMAAN RETRIBUSI PARKIR DAN KONTRIBUSINYA TERHADAP
PENDAPATAN ASLI DAERAH
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
59
61
63
64
67
ABSTRAK .............................................................................................................
ABTRACT ..............................................................................................................
KATA PENGANTAR ...........................................................................................
UCAPAN TERIMA KASIH ................................................................................
DAFTAR ISI ..........................................................................................................
DAFTAR TABEL .................................................................................................
DAFTAR GAMBAR .............................................................................................
i
ii
iii
iv
vi
viii
ix
BAB I PENDAHULUAN ......................................................................................
A. Latar Belakang Penelitian ......................................................................
B. Identifikasi Masalah Penelitian ..............................................................
C. Rumusan Masalah Penelitian..................................................................
D. Maksud dan Tujuan Penelitian ...............................................................
E. Manfaat Penelitian ..................................................................................
1
1
5
7
8
8
BAB II LANDASAN TEORI ...............................................................................
A. Kajian Pustaka ........................................................................................
1. Otonomi Daerah ...............................................................................
2. Pendapatan Asli Daerah ...................................................................
2.1 Sumber-sumber Pendapatan Asli Daerah ............................
3. Retribusi Daerah ...............................................................................
3.1 Pengertian Retribusi Daerah ................................................
3.2 Kriteria Retribusi .................................................................
3.3 Objek Retribusi Daerah .......................................................
3.4 Bukan Objek Retribusi Daerah ............................................
3.5 Penggolongan Retribusi Daerah ..........................................
3.6 Perhitungan Retribusi ..........................................................
3.7 Sarana Pelaporan Retribusi Daerah .....................................
3.8 Tata Cara Pemungutan Retribusi Daerah ............................
3.9 Retribusi Parkir ....................................................................
3.10 Efektivitas Retribusi Parkir................................................
3.11 Kontribusi Retribusi Parkir Terhadap PAD .......................
B. Penelitian Terdahulu ...............................................................................
C. Kerangka Pemikiran ...............................................................................
D. Pernyataan Penelitian .............................................................................
BAB III METODE PENELITIAN ......................................................................
A. Desain Penelitian ....................................................................................
B. Operasional Variabel ..............................................................................
C. Jenis dan Sumber Data ...........................................................................
D. Teknik Pengumpulan Data .....................................................................
11
11
11
12
14
20
20
22
23
24
24
32
32
33
34
36
37
37
39
42
43
43
43
45
45
vii
Wahyu Mustajab, 2016
ANALISIS EFEKTIVITAS PENERIMAAN RETRIBUSI PARKIR DAN KONTRIBUSINYA TERHADAP
PENDAPATAN ASLI DAERAH
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
E. Teknik Analisis Data .............................................................................. 46
BAB IV HASIL PENELITIAN DAN PEMBAHASAN....................................
A. Gambaran Objek Penelitian....................................................................
B. Deskripsi Hasil Penelitian ......................................................................
C. Analisis Data dan Pengujian Hipotesis Penelitian ..................................
D. Pembahasan Hasil Penelitian.................................................................
51
51
56
65
76
BAB V SIMPULAN DAN SARAN ..................................................................... 81
A. Simpulan ................................................................................................ 81
B. Saran ...................................................................................................... 83
DAFTAR PUSTAKA ............................................................................................ 84
LAMPIRAN
viii
Wahyu Mustajab, 2016
ANALISIS EFEKTIVITAS PENERIMAAN RETRIBUSI PARKIR DAN KONTRIBUSINYA TERHADAP
PENDAPATAN ASLI DAERAH
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR TABEL
No. Tabel
1.1
1.2
2.1
3.1
3.2
4.1
4.2
4.3
4.4
4.5
4.6
4.7
4.8
4.9
4.10
4.11
4.12
4.13
4.14
4.15
Judul
Halaman
Anggaran dan Realisasi PAD ................................................................
Target dan Realisasi Pendapatan Retribusi Parkir ................................
Ringkasan Penelitian Terdahulu ............................................................
Operasional Variabel .............................................................................
Kriteria Efektivitas ................................................................................
Laporan Target dan Realisasi Retribusi Parkir di Kabupaten Muara
Enim ......................................................................................................
Laju Pertumbuhan Retribusi Parkir di Kabupaten Muara Enim ...........
Anggaran dan Realisasi PAD Kabupaten Muara Enim .........................
Laju Pertumbuhan PAD di Kabupaten Muara Enim ............................
Jumlah Kendaraan di Kabupaten Muara Enim ......................................
Target dan Realisasi Retribusi Parkir ....................................................
Rata-rata Pergantian Parkir Motor.........................................................
Rata-rata Pergantian Parkir Mobil Penumpang .....................................
Rata-rata Pergantian Parkir Mobil Barang ............................................
Perhitungan Potensi Retribusi Parkir.....................................................
Peluang Parkir Kendaraan Bermotor .....................................................
Perhitungan Potensi retribusi Parkir ......................................................
Tingkat Efektivitas Retribusi Parkir .....................................................
Kontribusi Retribusi Parkir Terhadap PAD ..........................................
Kriteria Efektivitas Retrbusi Parkir .......................................................
ix
Wahyu Mustajab, 2016
ANALISIS EFEKTIVITAS PENERIMAAN RETRIBUSI PARKIR DAN KONTRIBUSINYA TERHADAP
PENDAPATAN ASLI DAERAH
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
2
4
37
44
50
58
60
62
63
64
66
69
69
70
70
72
73
74
75
78
DAFTAR GAMBAR
No. Gambar
4.1
4.2
4.3
4.4
4.6
Judul
Halaman
Perbandingan Antara Target dan Realiasi Retribusi Parkir .....................
Laju Pertumbuhuan Retribusi Parkir ....................................................
Perbandingan Antara Anggaran dan Realisasi ......................................
Laju Pertumbuhan PAD di Kabupaten Muara Enim ............................
Tingkat Efektivitas Retribusi Parkir Berdasarkan Target .....................
x
Wahyu Mustajab, 2016
ANALISIS EFEKTIVITAS PENERIMAAN RETRIBUSI PARKIR DAN KONTRIBUSINYA TERHADAP
PENDAPATAN ASLI DAERAH
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
59
61
63
64
67