KONSEP & TEORI
RETRIBUSI DAERAH
TIM DOSEN PDRD
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
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
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
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 dapat
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,
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
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
Revenu e 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
assessm ents
Compulsory payments imposed on real property for specific benefits generated by public 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 fire-protection
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
Automobile
inspection fees, building permit and inspection charges,
Revenu
Taxes on specific activities or purchases that are generally, but ofien indirectly, related to the use of public facilities, such as highways; revenues are usually
earmarked for particular expenditure categories
Motor vehicle and fuel taxes
General taxes
Compulsory payments that are used to
finance general government programs; tax payments are not linked, directly or
indirectly, with an individual's consumption of specific goods and services
Sales, income, and property taxes
Source: Based on Figure I in Advisory Commission on
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)
Museums, zoos, galleries Concerts and plays
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
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
KEY
U = Utility Charge
C = User Charges and Fees
S = Special Assessments
Advantage of User
Charges
Demand 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
.
Reduction of waste. 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 in uncovering
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
Advantage of User
Charges
Privatization. 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
Advantage of User
Charges
