KONSEP TEORI RETRIBUSI DAERAH
KONSEP & TEORI
RETRIBUSI DAERAH
TIM DOSEN PDRD
PROGRAM SARJANA REGULER/PARALEL
DIA FISIP UI
Beberapa Konsep Retribusi
Daerah
Secara
umum retribusi diartikan sebagai
pungutan yang dilakukan daerah karena
adanya fasilitas atau pelayanan jasa yang
nyata yang diberikan oleh pemerintah
daerah (Mamesah, 1995 : 98).
Menurut Suparmoko (2000 : 94), retribusi
secara konsepsional adalah suatu
pembayaran dari rakyat kepada
pemerintah dimana kita dapat melihat
adanya hubungan balas jasa yang
langsung diterima dengan adanya
pembayaran retribusi tersebut.
Beberapa Konsep Retribusi
Daerah
Beneficiary
charges are defined as
payments made by consumers in
direct exchange for government
services received (Pascal:1994, p.1)
A narrower definition of user charges
states they are prices charged for
voluntarily purchased, publicly
provided services that, while benefiting
specific individuals, are closely
associated with pure public goods .
(Mikesell, 1986)
Beberapa Konsep Retribusi
Daerah
“User charges is prices charged
by government for specific
services or privilege and used to
pay for all of part the cost of
providing those service, which
one function is to make
consumers face the true costs of
consumption decisions and
creating an incentive for efficient
choice.” (Fisher, 1996 : 174 dan
179)
Kriteria Retribusi Daerah
Kriteria Retribusi daerah (Zorn, 1991 : 143) :
1) Benefit separability, yakni dapat dilakukan
identifikasi terhadap individu yang menggunakan
pelayanan yang secara langsung bermanfaat bagi
individu bersangkutan atas konsumsi suatu barang
dan jasa. Hal ini dikarenakan biaya konsumsi atas
barang dan jasa tersebut ditanggung oleh
individu/kelompok yang menggunakannya, bukan
ditanggung oleh masyarakat umum.
2) Chargeability, yakni harus memungkinkan untuk
meniadakan individu dari kegiatan mengkonsumsi
barang atau jasa apabila mereka tidak membayar.
3) Voluntarism, yakni individu-individu harus dapat
memilih dengan benar pelayanan maupun barang
atau jasa yang akan dikonsumsi.
Jenis-Jenis Retribusi
Daerah
Terdapat 3 jenis retribusi menurut Zorn
(Zorn, 1991: 138), yaitu :
1) Utility charges (retribusi jasa usaha),
yaitu biaya yang dibebankan kepada
masyarakat yang menggunakan barangbarang publik tertentu yang disediakan
pemerintah, bertujuan untuk membatasi
penggunaan masyarakat akan konsumsi
barang publik tertentu sehingga dapat
mencegah terjadinya kelangkaan,
sebagai contoh pengenaan biaya atas air
bersih, listrik, dan sebagainya.
Jenis-Jenis Retribusi
Daerah
2)
User charges and fees (retribusi jasa
umum), yaitu biaya yang dibebankan
kepada masyarakat yang menikmati
barang atau jasa yang disediakan
pemerintah dan menunjukan
karakteristik barang publik. Besarnya
biaya retribusi tidak sepenuhnya
dibebankan kepada pengguna,
melainkan ada subsidi dari pemerintah,
sebagai contoh biaya pelayanan
persampahan/kebersihan, pelayanan
kesehatan, dan sebagainya.
Jenis-Jenis Retribusi
Daerah
3)
License and permit fees (retribusi perizinan
tertentu), yaitu biaya yang dibebankan
pemerintah kepada masyarakat terkait
dengan pemberian izin tertentu yang
penerimaannya digunakan untuk mengurangi
dampak negatif dari pemberian izin tersebut.
Besarnya biaya retribusi yang dibebankan
pada konsumen menutupi biaya yang
dikeluarkan dalam pelaksanaan pelayanan
(full cost), sebagai contoh biaya yang
dibebankan atas pengujian kendaraan
bermotor, izin mendirikan bangunan, izin
trayek, dan sebagainya.
Revenu
e
Source
Characteristics
Examples
Utility
charges
Analogous to private market prices; benefits
accrue to identifiable individuals; payment
varies with consumption
Charges for
sewer, water,
and publicly
provided
electricity
User
charges
and fees
Similar to private market prices but may
involve and fees a subsidy to specific users;
voluntary; payments normally based on an
individual's consumption of merit goods and
services
Fees for public
swimming pools,
trash collection,
health services,
public museums
Special
assessm
ents
Compulsory payments imposed on real
property for specific benefits generated by
public investments or services; in theory,
costs are allocated in line with benefits
received; includes exactments from
developers and development fees
Local
assessments for
sidewalks, street
paving and
lighting, and
fire-protection
fees
License
and
permit
Payments required to cover the costs of
government regulation of private activities;
should be considered an excise tax if
Automobile
inspection fees,
building permit
Revenu
e
Source
Characteristics
Examples
Narrowbased
benefit
taxes
Taxes on specific activities or purchases
that are generally, but ofien indirectly,
related to the use of public facilities, such
as highways; revenues are usually
earmarked for particular expenditure
categories
Motor vehicle
and fuel taxes
General
taxes
Compulsory payments that are used to
finance general government programs; tax
payments are not linked, directly or
indirectly, with an individual's consumption
of specific goods and services
Sales, income,
and property
taxes
Source: Based on Figure I in Advisory Commission on
Intergovernmental Relations, Local Revenue diversification: User
Charges (Washington, DC: ACIR, 1987), p. 4.
Assorted sources of beneficiary charges
Police Protection (C)
Special patrol services
Police services at private events
Fingerprinting
Accident reports
Fire Protection (C)
Outside-city fire calls
False alarms
Other Public Safety (C)
Building, electrical, and
plumbing inspection
Zoning and engineering
services
Residential, commercial, and
industrial refuse collection
Street lighting installation
Tree planting and removal
Education (C)
Book charges
Library charges
Tuition charges
Recreation (C)
Golf courses
Swimming pools
Tennis courts
Skating rinks
Picnic grounds
Ball fields
Museums, zoos, galleries
Concerts and plays
Convention centers
Admission fees
Assorted sources of beneficiary charges
Transportation (U)
Subway and bus fares
Bridge tolls
On-demand transit
Landing and departure fees
Hangar rentals
Concession rentals
Parking-meter receipts
Health and Hospitals (C)
Laboratory services
Inoculation charges
X-ray services
Outpatient clinics
Hospital charges
Emergency ambulance services
Nursing homes
Concession rentals
KEY
U = Utility Charge
C = User Charges and Fees
S = Special Assessments
L = License and Permit Fees
Water and Sewerage (U)
Water-meter permits
Water-service charges
Sewerage-system charges
Other Utilities (U)
Electricity
Telephone
Gas
Cable television
Special Assessments (S)
Builder exactments
Developer fees
Licenses and Permit Fees (L)
Advertising, Amusements
Circuses and carnivals, Dog tags
Lodging, Occupation, Solicitation
Vendors
Advantage of User
Charges
Demand signals. User charges can provide clear demand
signals, something that is lacking when government relies on tax
finance. Prices serve a pivotal role in the market economy by
answering three basic economic questions: what to produce, how
to produce it, and for whom to produce it. Charges, which are
public prices for public products, potentially can provide the same
information about consumer preferences to decision makers in
the public sector that prices provide private-sector producers .
Reduction of waste. User charges can reduce the possibility of
oversupply or waste of publicly provided goods and services.
Charges enable the consumer to see a direct connection between
the price paid and service provided, something lacking with
taxes. Financing by taxation often obscures the true cost of the
service being provided and can conceal subsidies associated with
delivery of the service. User charges can assist in uncovering
hidden costs related to the activity, allowing for a complete and
thorough evaluation.
Advantage of User
Charges
Revenue.
An additional advantage is that user charges
and fees represent an additional source of revenue for
local governments. In the wake of taxpayer revolts and
during an era of reduced federal aid, local governments
have looked for ways to diversify their revenue base.
User charges and fees provide a robust source of
revenue that also is popular with voters and politicians.
Programs and activities that are largely self-supported
by user charges and fees are less likely to suffer the
inevitable budget cuts and reductions in service that
occur during periods of fiscal austerity. Reducing or
eliminating an activity that enjoys little or no general
tax-revenue support will do little to balance the budget
because there will be little or no effect on reducing the
discrepancy between revenues and expenditures.
Advantage of User
Charges
Privatization. Yet another benefit is that user charges and fees
provide a strong response to those who advocate the
privatization of public-sector activities. Not all activities lend
themselves to privatization because of associated public-good
characteristics that private pricing and provision fail to take into
consideration. By charging public prices for these programs and
activities, the public sector can realize the efficiency gains
associated with prices without sacrificing its promotion of the
merits associated with the activity.
Equity. User charges and fees is the dramatic improvement of
equity in the public provision of goods and services. If goods and
services are financed by general tax revenue, all citizens in the
jurisdiction must contribute whether or not they use the services.
By allowing those activities that possess characteristics of benefit
separability, chargeability, and voluntarism to be financed by
user charges and fees, only those that use the services must pay,
eliminating the subsidy provided by nonusers to users inherent in
general tax financing.
Advantage of User
Charges
Reduction
of de facto subsidies. An associated
benefit of user charges and fees is the reduction in
subsidies provided to nonresidents and properties not on
the tax rolls. Financing government services and
activities through general tax revenues does not allow
the exclusion of those that do not pay taxes to the local
jurisdiction. Refuse collection financed by property taxes
is available to charitable, religious, and educational
institutions despite the fact their properties are exempt
from the property tax. User charges for refuse collection
eliminate this subsidy from property-tax payers to these
institutions. Nonresidents using lighted tennis courts
enjoy a subsidy from the city's taxpayers unless user
charges are used to finance the lights.
TERIMA KASIH
RETRIBUSI DAERAH
TIM DOSEN PDRD
PROGRAM SARJANA REGULER/PARALEL
DIA FISIP UI
Beberapa Konsep Retribusi
Daerah
Secara
umum retribusi diartikan sebagai
pungutan yang dilakukan daerah karena
adanya fasilitas atau pelayanan jasa yang
nyata yang diberikan oleh pemerintah
daerah (Mamesah, 1995 : 98).
Menurut Suparmoko (2000 : 94), retribusi
secara konsepsional adalah suatu
pembayaran dari rakyat kepada
pemerintah dimana kita dapat melihat
adanya hubungan balas jasa yang
langsung diterima dengan adanya
pembayaran retribusi tersebut.
Beberapa Konsep Retribusi
Daerah
Beneficiary
charges are defined as
payments made by consumers in
direct exchange for government
services received (Pascal:1994, p.1)
A narrower definition of user charges
states they are prices charged for
voluntarily purchased, publicly
provided services that, while benefiting
specific individuals, are closely
associated with pure public goods .
(Mikesell, 1986)
Beberapa Konsep Retribusi
Daerah
“User charges is prices charged
by government for specific
services or privilege and used to
pay for all of part the cost of
providing those service, which
one function is to make
consumers face the true costs of
consumption decisions and
creating an incentive for efficient
choice.” (Fisher, 1996 : 174 dan
179)
Kriteria Retribusi Daerah
Kriteria Retribusi daerah (Zorn, 1991 : 143) :
1) Benefit separability, yakni dapat dilakukan
identifikasi terhadap individu yang menggunakan
pelayanan yang secara langsung bermanfaat bagi
individu bersangkutan atas konsumsi suatu barang
dan jasa. Hal ini dikarenakan biaya konsumsi atas
barang dan jasa tersebut ditanggung oleh
individu/kelompok yang menggunakannya, bukan
ditanggung oleh masyarakat umum.
2) Chargeability, yakni harus memungkinkan untuk
meniadakan individu dari kegiatan mengkonsumsi
barang atau jasa apabila mereka tidak membayar.
3) Voluntarism, yakni individu-individu harus dapat
memilih dengan benar pelayanan maupun barang
atau jasa yang akan dikonsumsi.
Jenis-Jenis Retribusi
Daerah
Terdapat 3 jenis retribusi menurut Zorn
(Zorn, 1991: 138), yaitu :
1) Utility charges (retribusi jasa usaha),
yaitu biaya yang dibebankan kepada
masyarakat yang menggunakan barangbarang publik tertentu yang disediakan
pemerintah, bertujuan untuk membatasi
penggunaan masyarakat akan konsumsi
barang publik tertentu sehingga dapat
mencegah terjadinya kelangkaan,
sebagai contoh pengenaan biaya atas air
bersih, listrik, dan sebagainya.
Jenis-Jenis Retribusi
Daerah
2)
User charges and fees (retribusi jasa
umum), yaitu biaya yang dibebankan
kepada masyarakat yang menikmati
barang atau jasa yang disediakan
pemerintah dan menunjukan
karakteristik barang publik. Besarnya
biaya retribusi tidak sepenuhnya
dibebankan kepada pengguna,
melainkan ada subsidi dari pemerintah,
sebagai contoh biaya pelayanan
persampahan/kebersihan, pelayanan
kesehatan, dan sebagainya.
Jenis-Jenis Retribusi
Daerah
3)
License and permit fees (retribusi perizinan
tertentu), yaitu biaya yang dibebankan
pemerintah kepada masyarakat terkait
dengan pemberian izin tertentu yang
penerimaannya digunakan untuk mengurangi
dampak negatif dari pemberian izin tersebut.
Besarnya biaya retribusi yang dibebankan
pada konsumen menutupi biaya yang
dikeluarkan dalam pelaksanaan pelayanan
(full cost), sebagai contoh biaya yang
dibebankan atas pengujian kendaraan
bermotor, izin mendirikan bangunan, izin
trayek, dan sebagainya.
Revenu
e
Source
Characteristics
Examples
Utility
charges
Analogous to private market prices; benefits
accrue to identifiable individuals; payment
varies with consumption
Charges for
sewer, water,
and publicly
provided
electricity
User
charges
and fees
Similar to private market prices but may
involve and fees a subsidy to specific users;
voluntary; payments normally based on an
individual's consumption of merit goods and
services
Fees for public
swimming pools,
trash collection,
health services,
public museums
Special
assessm
ents
Compulsory payments imposed on real
property for specific benefits generated by
public investments or services; in theory,
costs are allocated in line with benefits
received; includes exactments from
developers and development fees
Local
assessments for
sidewalks, street
paving and
lighting, and
fire-protection
fees
License
and
permit
Payments required to cover the costs of
government regulation of private activities;
should be considered an excise tax if
Automobile
inspection fees,
building permit
Revenu
e
Source
Characteristics
Examples
Narrowbased
benefit
taxes
Taxes on specific activities or purchases
that are generally, but ofien indirectly,
related to the use of public facilities, such
as highways; revenues are usually
earmarked for particular expenditure
categories
Motor vehicle
and fuel taxes
General
taxes
Compulsory payments that are used to
finance general government programs; tax
payments are not linked, directly or
indirectly, with an individual's consumption
of specific goods and services
Sales, income,
and property
taxes
Source: Based on Figure I in Advisory Commission on
Intergovernmental Relations, Local Revenue diversification: User
Charges (Washington, DC: ACIR, 1987), p. 4.
Assorted sources of beneficiary charges
Police Protection (C)
Special patrol services
Police services at private events
Fingerprinting
Accident reports
Fire Protection (C)
Outside-city fire calls
False alarms
Other Public Safety (C)
Building, electrical, and
plumbing inspection
Zoning and engineering
services
Residential, commercial, and
industrial refuse collection
Street lighting installation
Tree planting and removal
Education (C)
Book charges
Library charges
Tuition charges
Recreation (C)
Golf courses
Swimming pools
Tennis courts
Skating rinks
Picnic grounds
Ball fields
Museums, zoos, galleries
Concerts and plays
Convention centers
Admission fees
Assorted sources of beneficiary charges
Transportation (U)
Subway and bus fares
Bridge tolls
On-demand transit
Landing and departure fees
Hangar rentals
Concession rentals
Parking-meter receipts
Health and Hospitals (C)
Laboratory services
Inoculation charges
X-ray services
Outpatient clinics
Hospital charges
Emergency ambulance services
Nursing homes
Concession rentals
KEY
U = Utility Charge
C = User Charges and Fees
S = Special Assessments
L = License and Permit Fees
Water and Sewerage (U)
Water-meter permits
Water-service charges
Sewerage-system charges
Other Utilities (U)
Electricity
Telephone
Gas
Cable television
Special Assessments (S)
Builder exactments
Developer fees
Licenses and Permit Fees (L)
Advertising, Amusements
Circuses and carnivals, Dog tags
Lodging, Occupation, Solicitation
Vendors
Advantage of User
Charges
Demand signals. User charges can provide clear demand
signals, something that is lacking when government relies on tax
finance. Prices serve a pivotal role in the market economy by
answering three basic economic questions: what to produce, how
to produce it, and for whom to produce it. Charges, which are
public prices for public products, potentially can provide the same
information about consumer preferences to decision makers in
the public sector that prices provide private-sector producers .
Reduction of waste. User charges can reduce the possibility of
oversupply or waste of publicly provided goods and services.
Charges enable the consumer to see a direct connection between
the price paid and service provided, something lacking with
taxes. Financing by taxation often obscures the true cost of the
service being provided and can conceal subsidies associated with
delivery of the service. User charges can assist in uncovering
hidden costs related to the activity, allowing for a complete and
thorough evaluation.
Advantage of User
Charges
Revenue.
An additional advantage is that user charges
and fees represent an additional source of revenue for
local governments. In the wake of taxpayer revolts and
during an era of reduced federal aid, local governments
have looked for ways to diversify their revenue base.
User charges and fees provide a robust source of
revenue that also is popular with voters and politicians.
Programs and activities that are largely self-supported
by user charges and fees are less likely to suffer the
inevitable budget cuts and reductions in service that
occur during periods of fiscal austerity. Reducing or
eliminating an activity that enjoys little or no general
tax-revenue support will do little to balance the budget
because there will be little or no effect on reducing the
discrepancy between revenues and expenditures.
Advantage of User
Charges
Privatization. Yet another benefit is that user charges and fees
provide a strong response to those who advocate the
privatization of public-sector activities. Not all activities lend
themselves to privatization because of associated public-good
characteristics that private pricing and provision fail to take into
consideration. By charging public prices for these programs and
activities, the public sector can realize the efficiency gains
associated with prices without sacrificing its promotion of the
merits associated with the activity.
Equity. User charges and fees is the dramatic improvement of
equity in the public provision of goods and services. If goods and
services are financed by general tax revenue, all citizens in the
jurisdiction must contribute whether or not they use the services.
By allowing those activities that possess characteristics of benefit
separability, chargeability, and voluntarism to be financed by
user charges and fees, only those that use the services must pay,
eliminating the subsidy provided by nonusers to users inherent in
general tax financing.
Advantage of User
Charges
Reduction
of de facto subsidies. An associated
benefit of user charges and fees is the reduction in
subsidies provided to nonresidents and properties not on
the tax rolls. Financing government services and
activities through general tax revenues does not allow
the exclusion of those that do not pay taxes to the local
jurisdiction. Refuse collection financed by property taxes
is available to charitable, religious, and educational
institutions despite the fact their properties are exempt
from the property tax. User charges for refuse collection
eliminate this subsidy from property-tax payers to these
institutions. Nonresidents using lighted tennis courts
enjoy a subsidy from the city's taxpayers unless user
charges are used to finance the lights.
TERIMA KASIH