ANALISIS HUBUNGAN EFEKTIVITAS DAN PERTUMBUHAN RETRIBUSI DAERAH SERTA KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH (PAD) DALAM MENINGKATKAN KEMANDIRIAN FISKAL PEMERINTAH DAERAH KOTA JAMBI TAHUN 2020 - 2024
DOI:
https://doi.org/10.35446/akuntansikompetif.v9i2.2797Abstract
This study aims to analyze the relationship between the effectiveness, growth, and
contribution of regional retribution to Local Own-Source Revenue (PAD), as well as its
implications for improving the fiscal independence of the Jambi City Government during the
2020–2024 period. The study employs a quantitative approach. The results show that the
effectiveness level of regional retribution has declined from a very effective category in 2020
(110.55%) to ineffective in 2024 (53.78%). The growth of regional retribution is fluctuating
and tends to be negative after 2021, with a significant decrease of up to -18% in 2024. The
contribution of regional retribution to PAD is relatively low, ranging from 7.11% to 13.48%,
and shows a declining trend. Meanwhile, the fiscal independence level of Jambi City remains
in the low category, with a ratio of 22%–27%, reflecting a high dependence on transfer funds
from the central government.
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