Pengaruh Retribusi Pasar dan Retribusi Parkir Terhadap Pendapatan Asli Daerah Kabupaten Luwu Utara Tahun 2019-2023
DOI:
https://doi.org/10.35870/jemsi.v11i6.5157Keywords:
Regional Retribution, Market Retribution, Local Original Income of North Luwu RegencyAbstract
This study aims to analyze the effect of Market Retribution and Parking Retribution on Regional Original Income (PAD) in North Luwu Regency. The approach used is a quantitative method with data collection techniques through documentation from related agencies, namely the Regional Revenue Agency, the Transportation Agency, and the Market Technical Implementation Unit of North Luwu Regency. The data collection process was carried out through submitting application letters and direct visits to each agency. Data analysis was carried out using validity tests, reliability tests, multiple linear regression, coefficient of determination tests, t-tests, and F-tests, with the help of IBM SPSS software version 30.0 in 2025. The results showed that Market Retribution (X1) had a positive but insignificant effect on Regional Original Income (Y). Conversely, Parking Retribution (X2) had a positive and significant effect. Simultaneously, both variables showed a positive and significant effect on PAD. In conclusion, Parking Retribution contributed more to PAD than Market Retribution. Therefore, it is necessary to optimize the management system and switch to digital to prevent leakage in regional retribution revenue.
Downloads
References
Anggoro, D. D. (2017). Pajak Daerah dan Retribusi Daerah. Malang: UB Press.
Barata. (2004). Pengaruh Pendapatan Asli Daerah terhadap Pertumbuhan Ekonomi. Jakarta: [Nama penerbit tidak disebutkan].
Dewi, S., & Kurniawan, A. (2021). Pengaruh retribusi parkir dan pasar terhadap pendapatan asli daerah (PAD) di Kota Makassar. Jurnal Ekonomi dan Kebijakan Publik, 12(2), 145–160.
Field, A. (2018). Discovering Statistics Using IBM SPSS Statistics (5th ed.). London: Sage.
Fitriani, L. (2018). Efektivitas pemungutan retribusi pasar dalam meningkatkan PAD di Kabupaten C. Jurnal Kebijakan Publik, 7(2), 33–47.
Greene, W. H. (2012). Econometric Analysis (7th ed.). New York: Pearson.
Hartono, B., Prasetyo, D., & Rahayu, S. (2019). Dampak retribusi parkir terhadap PAD Kota Surakarta. Jurnal Ilmu Pemerintahan, 10(3), 67–80.
Insukindro. (1994). Ekonomi Uang dan Bank: Teori dan Pengalaman di Indonesia (Cet. ke-2). Yogyakarta: BPFE Yogyakarta.
Kline, R. B. (2023). Principles and Practice of Structural Equation Modeling (5th ed.). New York: Guilford Press.
Litman, T. (2011). Measuring transportation. ITE Journal, 81(3), 28–32.
Pangestu, & Haryanto. (2019). Pengaruh retribusi parkir dan retribusi pelayanan pasar terhadap pendapatan asli daerah Kabupaten Bandung periode 2009–2019. Akurat: Jurnal Akuntansi FEUNIBBA, 12(1), 117–130.
Peraturan Pemerintah Republik Indonesia Nomor 66 Tahun 2001 tentang Retribusi Daerah.
Putra, A. (2022). Optimalisasi retribusi parkir untuk meningkatkan PAD di Kota Malang. Jurnal Kebijakan Fiskal Daerah, 2(1), 55–68.
Putra, W. (2018). Perekonomian Indonesia: Penerapan Beberapa Teori Ekonomi Pembangunan di Indonesia. Jakarta: Rajawali Pers.
Rahmawati, S. (2019). Kontribusi retribusi pasar terhadap PAD: Studi kasus di Kota B. Jurnal Akuntansi dan Keuangan Publik, 8(1), 78–92.
Rizki, M., & Anwar, C. (2020). Pengaruh retribusi parkir terhadap pendapatan asli daerah Kota Yogyakarta. Jurnal Ekonomi dan Kebijakan Publik, 11(2), 145–160.
Rohman, A., & Fitriani, F. (2020). Pengaruh retribusi parkir dan pasar terhadap pendapatan asli daerah di Kota Medan. Medan: Penerbit Universitas.
Saputra, D., & Wijaya, E. (2020). Analisis pengaruh retribusi pasar dan pajak hotel terhadap pendapatan asli daerah di Kabupaten A. Jurnal Ekonomi Daerah, 12(2), 45–60.
Sari, N. P. (2020). Analisis kontribusi pajak dan retribusi parkir terhadap pendapatan asli daerah (PAD) Kota Bandar Lampung: Perspektif ekonomi Islam [Skripsi, Universitas Islam Negeri Raden Intan Lampung].
Sari, N. P., & Wijaya, I. K. (2021). Kontribusi retribusi parkir terhadap PAD di Kota Denpasar. Jurnal Akuntansi dan Keuangan Daerah, 6(1), 33–48.
Sekaran, U., & Bougie, R. (2016). Research Methods for Business: A Skill-Building Approach. Chichester: Wiley.
Siahaan, M. P. (2005). Pajak Daerah dan Retribusi Daerah. Jakarta: PT Raja Grafindo Persada.
Siahaan, M. P. (2010). Pajak Daerah dan Retribusi Daerah (Edisi revisi). Jakarta: PT Raja Grafindo Persada.
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Sugiyono. (2021). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Suryani, L., & Wijaya, F. (2016). Analisis kebijakan tarif parkir perkotaan. Jurnal Perencanaan Wilayah dan Kota, 27(3), 215–230.
Suyanto. (2017). Analisis kontribusi sektor parkir terhadap Pendapatan Asli Daerah Kota Surakarta. Surakarta: Dinas Pendapatan Daerah.
Suyono. (2010). Metode kuantitatif: Teori dan aplikasi dalam penelitian. Bandung: Penerbit Alfabeta.
Tobing, D. M. L. (2007). Hukum perlindungan konsumen parkir. Jakarta: Timpani.
Undang-Undang Republik Indonesia Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah.
Undang-Undang Republik Indonesia Nomor 34 Tahun 2000 tentang Pajak dan Retribusi Daerah.
Wahyuni, D., & Pratama, H. (2018). Optimalisasi pengelolaan retribusi pasar dan parkir untuk peningkatan pendapatan daerah. Jurnal Administrasi Fiskal, 7(1), 78–95.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Aida Fitriyah, Sapar Sapar, Muhamad Hadis Badewi
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.
