ANALISIS EFISIENSI DAN EFEKTIVITAS RETRIBUSI PASAR DI KABUPATEN TIMOR TENGAH UTARA

Authors

  • Emilia Khristina Kiha Program Studi Ekonomi Pembangunan Universitas Timor
  • , Berno Benigno Mitang Program Studi Ekonomi Pembangunan Universitas Timor

DOI:

https://doi.org/10.32670/fairvalue.v3i2.937

Keywords:

PAD, Market Retribution, Efficiency and Effectiveness

Abstract

Market Service Fees are a potential source of regional revenue. This study aims to
determine the level of security of market retribution receipts such as growth rates
and their contribution to regional levies and PAD, efficiency and effectiveness levels
as well as projections of future market retribution receipts in North Central Timor
Regency. The method used is descriptive quantitative analysis method, namely the
analysis of growth rate, contribution, efficiency and effectiveness as well as Trend.
Overall, the observations show an average efficiency level of 87 percent, meaning
that to realize the market levy revenue of Rp. 100 required a fee of Rp. 87 and this is
included in the category of quite efficient. This level of efficiency is quite efficient
because the percentage increase in the cost of collecting market levies is greater.
The level of effectiveness of collecting market retribution on average in North
Central Timor Regency during the observation shows an effective level of effectiveness because the figure obtained is 94.68%. This shows that on average the
collection of market levies has been running effectively because in each fiscal year,
the figure is close to 100 percent but it is not very effective because the average
results obtained are still below 100. the next year shows an increase that has a
positive trend, meaning that the acceptance of market levies can be increased again
in the future.

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Published

2021-01-31

How to Cite

Emilia Khristina Kiha, & , Berno Benigno Mitang. (2021). ANALISIS EFISIENSI DAN EFEKTIVITAS RETRIBUSI PASAR DI KABUPATEN TIMOR TENGAH UTARA. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 3(2), 402–408. https://doi.org/10.32670/fairvalue.v3i2.937