Analisis Pengelolaan Retribusi Ijin Mendirikan Bangunan Dalam Upaya Meningkatkan Pendapatan Asli Daerah Kota Surakarta

Oleh :
Novita Cahyaningrum Pratiwi - F3404100 - Fak. Ekonomi dan Bisnis

The problem discussed in this research is to know the procedure of the proposal of building found license by retribution obligatory, the mechanism of votting of retribution of building found license by goverment of Surakarta, accounting procedure of building found license’s retribution, the realization and the development degree of building found license’s acceptance for 2003-2006 period, and the problems that are faced in retribution management of building found license and also the efforts which are done. Considering those problem and the research hypothesis, so, this research is done by using observation, interview, documentation and book study’s method. The data that is used in writing this final assigment is a primary data which is obtained from the city service and the service unit as the manager retribution of building found license and secondary data from the book reference. The result of analysis points out that the procedure of the proposal of IMB and the votting of retribution of IMB in the field has been suitable to the rule. The accounting procedure retribution of IMB has not suitable to the rule, especially in the clustering of building has not suitable yet to the condition of the building in the field. The realization of IMB acceptance that is accepted by Surakarta goverment every year has not fulfill yet the target. City service still faces many problems, while the efforts which are done can’t overcome the problems in the field at all. From the evidences above, I can conclude that the retribution of IMB management in Surakarta can’t be said good. It is caused by many things have not finish yet as suitable to the rule and have not fulfill yet the expectation, especially in the clustering of building. For it is not suitable to the condition of the building in the field that causes the potency of IMB retribution acceptance in Surakarta isn’t maximal yet. Based on the arguments above.It is concluded the recommendation to those are the firm attitude from the city service as the manager to IMB proposer who refuses if his building is clustered into the elite class, suitable to the condition of the building in the field. Beside that, the city service socialize of important of IMB. So, there is an awareness of IMB proposer.