KONSEP TEORI RETRIBUSI DAERAH TIM DOSEN PDRD PROGRAM

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

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 barang -barang 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

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.

Revenue 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 Compulsory payments imposed on real property assessme for specific benefits generated by public nts 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 fireprotection fees License and permit fees Automobile inspection fees, building permit and inspection charges, professional licenses Payments required to cover the costs of government regulation of private activities; should be considered an excise tax if charges exceed reasonable costs of regulation

Revenue Source Characteristics Examples Narrowbased benefit taxes Taxes on specific activities or purchases that are Motor vehicle and generally, but ofien indirectly, related to the use of fuel taxes public facilities, such as highways; revenues are usually earmarked for particular expenditure categories General taxes Compulsory payments that are used to finance Sales, income, general government programs; tax payments are and property taxes not linked, directly or indirectly, with an individual's consumption of specific goods and services 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 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. � Demand 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 � Reduction of waste.

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

Advantage of User Charges 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. � Privatization.

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 propertytax 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

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