Analysis of Growth, Contribution and Effectiveness of Public Services Retributions in Pangkalpinang City
Rulyanti Susi Wardhani1*, Anggraeni Yunita1, Suhaidar1, Erwandy2, Ryan Juliansyah1
1 Faculty of Economy, Universitas Bangka Belitung, Bangka, Indonesia
2 Akademi Komunitas Dharmabakti Bangka, Indonesia
*Corresponding Author: [email protected] Accepted: 15 December 2021 | Published: 31 December 2021
DOI:https://doi.org/10.55057/ajrbm.2021.3.4.4
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Abstract: This study aims to analyze the growth, contribution, and effectiveness of public service charges. The object of this research is Pangkalpinang City. The research method uses a descriptive method with a qualitative approach. The types of data in this study are quantitative data and qualitative data. At the same time, the data collection technique is done using Interviews / Interviews, Observation / Observation. This study uses qualitative data analysis. This study's data is SWOT analyzed (Strengths, Weaknesses, Opportunities, Threats).
Keywords: Growth, Contribution, Effectiveness, General Service Charges
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1. Introduction
One source of revenue from the region is user fees because these fees can finance expenditures from local governments. Looking at this phenomenon, it can be seen that the retribution for an area can increase regional development and is a potential source of income to increase the rate of economic growth.
Regional levies as a source of Regional Original Income are now more possible and have an excellent opportunity to improve and develop. Especially from the basis of the Public Service Retribution, which is relatively high in contributing, it can make a more outstanding contribution to Regional Original Income, especially in Pangkalpinang City. The role of Regional Original Revenue (PAD) in financing development programs in the Pangkalpinang City area is critical. This is in line with the implementation of regional autonomy. The Pangkalpinang City Government has made maximum efforts through a series of tax and levy intensification and extensification activities, resource exploration, and private investment efforts to increase PAD. Implementing broad, authentic, and responsible regional autonomy requires the authority and ability to explore their financial sources, supported by an economic balance between the Central and Regional Governments and the Provincial and City Governments, which are prerequisites in the Regional Government system. In this regard, the regions should have broad authority and optimal capacity to explore and develop their finances.
Pangkalpinang City is one of the cities in Indonesia that has made changes to the translation of the Regional Revenue and Expenditure Budget (APBD) for the Fiscal Year 2020 Number 45 of 2019, which is regulated in Pangkalpinang Mayor Regulation Number 28 of 2020. The amendment to the Regional Budget is one of the joint decisions of the Minister. Home Affairs and the Minister of Finance Number 177/2813/SJ and Number 177/KMK.07/2020 concerning
Acceleration of Adjustment of Regional Revenue and Expenditure Budgets for 2020 in the Context of Handling Corona Virus Disease 2019 (Covid-19) and Securing Public Purchasing Power and the National Economy.
Based on the regional fiscal study of the Directorate General of Treasury of the Province of Bangka Belitung in the second quarter of 2020, the Regional Taxes and retributions for Pangkalpinang City are 33,660,000,000 respectively, and the levy is Rp. 6,140,000,000.
Compared to 2019, with a value of IDR 41,620,000,000 for regional taxes and levies of IDR 6,300,000,000, this illustrates that the provincial taxes and levies of Pangkalpinang City have decreased. However, the Pangkalpinang City government will pay close attention to the performance of this retribution to see the cause so that anticipatory efforts can be made so that the correction can make a significant contribution.
With the development of Pangkalpinang City, it is expected that user fees can also increase following the development of the city. By looking at the rapid growth of Pangkalpinang City, the income from user fees should be even more significant. For the retribution to make a more significant contribution, an in-depth study is needed that is supported by the establishment of supporting regional regulations to ensure the continuity or increase in the retribution, primarily the public service retribution.
2. Literature Review
Regional Retribution
Regional retribution (or retribution) is a regional levy levied by the regional government to benefit individuals or entities (Aji, 2015)
Regional Retribution Object
The object of regional retribution is in the form of services. The services produced consist of:
General services, namely services provided or provided by local governments for the purpose of public interest and benefit and can be enjoyed by individuals or entities. Public services include health services, and waste services. Services that are not included in public services are general government services.
Business Services, namely services provided by local governments by adhering to commercial principles because basically they can also be provided by the private sector. Business services include, among others, leasing of assets owned/controlled by local governments, providing lodging, vehicle repair shops, car wash stations, and selling seeds.
Certain Permits, basically granting permits by the government does not have to be levied.
However, in carrying out this function, local governments may still experience a lack of funds that cannot always be met by predetermined sources of regional revenue so that certain permits are still subject to levies.
Pangkalpinang City Regional Regulation Number 5 Year 2019
Regional levies are defined as payments made to the regional government for specific services or permits granted to individuals or entities. Furthermore, services based on the Regional Regulation are activities of the Regional Government in the form of businesses and services that cause goods, facilities, or other benefits to be enjoyed by individuals or entities. At the same time, public services are services provided or provided by the Regional Government for the purpose of public interest and benefit and can be enjoyed by individuals or entities.
Furthermore, the obligatory levy for public services is an individual or entity which, according to the statutory regulations for Retribution, is required to pay the levy, including the collector or withholding of certain levies. Meanwhile, the levy period is a certain period of time which is the time limit for the levy mandatory to utilize certain services and permits from the relevant regional government. Then the Regional Retribution Determination Letter, hereinafter abbreviated as SKRD, is a Decree that determines the amount of Retribution owed and issued.
Research Methods
The research method is descriptive and qualitative. The descriptive method describes current problem solving based on systematic and factual data about the population's facts and characteristics. Thus, this study will present the problem rationally and accurately. This study uses both quantitative and qualitative data. Simultaneously, data is collected via interviews, observations, and surveys.
This study uses qualitative data analysis. First, examine all the collected data, compile them into one unit, check their validity, and interpret them into analysis with the researcher's reasoning power to make research conclusions. This study used a SWOT analysis to analyze data (strengths, weaknesses, opportunities, threats).
3. Discussion and Conclusion
Geographical Location and Condition
Pangkalpinang City is the capital city of the Bangka Belitung Islands Province which has a total area of 104.41 Km². The area of Pangkalpinang City is only 0.72 percent of the total area of the province and is the smallest city/district area in the province of the Bangka Belitung Islands. Pangkalpinang City has the following regional boundaries:
1. North : Bangka Regency 2. East : Karimata Strait
3. South side : Central Bangka Regency 4. West Side : Bangka Regency
The establishment of Pangkalpinang City is contained in Law Number 27 of 2000 concerning the Establishment of the Province of the Bangka Belitung Islands with an administrative area covering 2 (two) regencies and 1 (one) City. After the enactment of Law Number 5 of 2003 concerning Regional Expansion of the Bangka Belitung Islands Province, thus the administrative area of the Bangka Belitung Islands Province is divided into 6 (six) regencies and 1 (one) City, with the provincial capital being Pangkalpinang City. The Pangkalpinang City area consists of 7 sub-districts and 42 urban villages.
Pangkalpinang City Government
Government is a system that regulates all community activities in an area/region/country which covers all aspects of life based on certain norms. The Pangkalpinang City Regional Apparatus Organization (OPD) based on Pangkalpinang Regional Regulation Number 18 of 2016 concerning the Establishment and Structure of Pangkalpinang City Regional Apparatus, consists of:
1) Regional Secretariat Type B
2) Secretariat of the Type C Regional House of Representatives 3) Regional Inspectorate Type B
4) local agencies
5) Regional Agency 6) District and Village
7) Technical implementation Unit
So that the total number of OPD in Pangkalpinang City in 2020 is 33 OPD. The number of Civil Servants in the Pangkalpinang City government in 2020 was 2,993 people consisting of 18 group I people, 399 group II people, 2,027 group III people and 549 group IV people. The number of employees by gender is 1,132 men and 1,861 women.
Government is a system that regulates all community activities in an area/region/country which covers all aspects of life based on certain norms. The Pangkalpinang City Regional Apparatus Organization (OPD) based on Pangkalpinang Regional Regulation Number 18 of 2016 concerning the Establishment and Structure of Pangkalpinang City Regional Apparatus, consists of:
1) Regional Secretariat Type B
2) Secretariat of the Type C Regional House of Representatives 3) Regional Inspectorate Type B
4) local agencies 5) Regional Agency 6) District and Village
7) Technical implementation Unit
So that the total number of OPD in Pangkalpinang City in 2020 is 33 OPD. The number of Civil Servants in the Pangkalpinang City government in 2020 was 2,993 people consisting of 18 group I people, 399 group II people, 2,027 group III people and 549 group IV people. The number of employees by gender is 1,132 men and 1,861 women.
Pangkalpinang City Public Service Retribution Management Potential
Furthermore, based on data from the Regional Finance Agency (BAKUDA) of Pangkalpinang City in 2018, 2019 and 2020, the target and realization of the public service levy is shown in Table 1 as follows:
Table 1: Target and Realization of The Public Service Information
Target Realization
2018 2019 2020 2018 2019 2020
Health Service
Fees -
Puskesmas
120,014,664 160,864,000 159,886,500 99,026,000 192.897 million 244.470.500
Garbage/Cleanin g Service Fee
1,543,200,000 1,750,000,000 3,000,000,000 1,584,600,000 2,137,840,000 3,109,654,000
Public Roadside Parking Service Fee
1,000,000,000 1,350,000,000 1,500,000,000 1.082.011.000 966,679,000 652.816.000
Market Service Fee
618,154,480 800,000,000 1,000,000,000 638,500,000 661.550.000 725,318,000 Motor Vehicle
Testing Levy
514.400.000 500,000,000 240,000,000 484.960,000 454.875000 344,375,000
Fire Fighting Equipment Inspection Fee
30,864,000 31,000,000 50,000,000 34,600,000 37,230,000 40,560,000
Levy for the Provision and/or Drainage of Toilets
25,720,000 20,000,000 10,000,000 25,790,000 7,500,000 10,500,000
Service Charges for Calibration / Recalibration
50,000,000 170.000.000 63,486,000 77,094,700 206,927,400 63,486,000
Animal Health Service Fee
0.00 120,000,000 167,405650 0.00 143.210.700 167,405650
Lab Service Retribution
0.00 0.00 0.00 0.00 0.00 0.00
TOTAL 3,902,353,144 4,901,864,000 6,190,778,150 4,026,581,700 4,808,709,100 5,358,585,150 Source: Bakuda (2021)
Table 1 shows that the general service levy for both 2018, 2019 and 2020 targets is not in accordance with the realization. The realization of public service retribution is lower than the planned target, but there is a higher target. This shows that it is necessary to re-optimize the collection of user fees whose contribution for three years has decreased from the target, namely the parking service fees on public roads, market service fees and fees for the provision and/or desludging of latrines.However, the overall realization of general business service levies has increased from 4,026,581,700 in 2018 and 2019 to 4,808,709,100 and in 2020 it increased again to 5,358,585,150. The existence of this increase needs to be explored again the potential for retribution for public services that have not been used optimally and mitigated by changes to new Regional Government Regulations in accordance with the capabilities of the community.
Based on the realization of the public service levy from 2019 to 2020, it can be predicted that realization in 2021 and 2022 which are shown in Table 2 as follows:
Table 2: Predicted Calculation of Public Service Retribution for 2021 and 2022 Information
Realization (Rp) Predicted Realization (Rp)
2019 2020 2021 2022
Health Service Fees - Puskesmas
192.897 million 244.470.500 296,044,000 347,617,500
Garbage/Cleaning Service Fee
2,137,840,000 3,109,654,000 4,081,468,000.00 5,053,282,000.00
Public Roadside Parking Service Fee
966,679,000 652.816.000 338,953,000.00 25,090,000.00 Market Service Fee 661.550.000 725,318,000 789,086,000 852.854.000 Motor Vehicle
Testing Levy
454.875000 344,375,000 233.875000 123,375,000
Fire Fighting Equipment
Inspection Fee
37,230,000 40,560,000 43,890,000 47,220,000
Levy for the Provision and/or Drainage of Toilets
7,500,000 10,500,000 13,500,000 16,500,000
Service Charges for Calibration / Recalibration
206,927,400 63,486,000 -79,955,400 -223,396,800
Animal Health Service Fee
143.210.700 167,405650 191,600,600 215,795,550 Lab Service
Retribution
0.00 0.00 0.00 0.00
TOTAL 4,808,709,100 5,358,585,150 5,908,461,200 6,458,337,250 Source: Processed data (2021)
Table 2 illustrates that the prediction of the realization of public service levies in 2021 and 2022 will fluctuate, but there is an increasing and decreasing trend. For retributionParking services on the edge of public roads, Motor Vehicle Testing Fees, Calibration Service Fees are predicted to decrease in 2021 and 2022, so it is necessary to be more optimal and explore the potential for public levies in Pangkalpinang City. Meanwhile, the levy for health services at the Puskesmas, the levy on waste/cleaning services, the levy on market services, the levy for inspection of fire fighting equipment, the levy for the provision and/or suction of latrines, and the levy for animal health services.Overall public service retribution in Pangkalpinang City is predicted to increase in 2021 and in 2022 by Rp. 5,908,461,200and Rp. 6,458,337,250.
Growth rate analysis Growth with the formula:
Original Income Growth (PAD) is the growth rate of PAD in the APBD period compared to the previous year.
𝑮𝒓𝒐𝒘𝒕𝒉 = 𝑿𝒕− (𝑿𝒕−𝟏)
𝑿𝒕−𝟏 𝒙𝟏𝟎𝟎%
Information:
Growth = growth rate of regional taxes/levies Xt = Amount of local tax/retribution
Xt-1 = Amount of local tax/retribution in year t–1 (Previous Year).
Table 3: Growth Rate of Public Service Retribution in 2019 and 2020
Object of Retribution 2019 2020
Growth Category Growth Category Health Service Fees -
Puskesmas 94.79% Very
Successful 26.74% Not successful Garbage/Cleaning Service
Fee 34.91% Less
successful 45.46% Less successful Public Roadside Parking
Service Fee -10.66% Not
successful -32.47% Not successful
Market Service Fee 3.61% Not
successful 9.64% Not successful Motor Vehicle Testing Levy -6.20% Not
successful -24.29% Not successful Fire Fighting Equipment
Inspection Fee 7.60% Not
successful 8.94% Not successful Levy for the Provision and/or
Drainage of Toilets -70.92% Not
successful 40.00% Less successful
Service Charges for
Calibration / Recalibration 168.41% Very
Successful -69.32% Not successful
Animal Health Service Fee n/a - n/a Not successful
Lab Service Retribution n/a - n/a! -
Total Growth 19.42% Not
successful 11.44% Not successful Source: Processed Data, 2021
To see the growth rate of successful and unsuccessful public service fees, there are criteria. The criteria can be presented in Table 4 below:
Table 4. Growth Rate Criteria
Percentage Criteria
More than 85% Very Successful
70% - 85% Succeed
55% - 70% Quite Successful
30% - 55% Less successful
Less than 30% Not successful
Source: (Zulistiani et al., 2018)
Based on Table 4, the results of the calculation of the growth rate of the Pangkalpinang City Public Service retribution in 2019 for all retribution objects are categorized as "Unsuccessful"
because the growth rate is less than 30 percent, exceptHealth Service Charges – Puskesmas and Re-calibration Service Fees, with growth rates of 94.79 percent and 168.41 percent, respectively, were categorized as “Very Successful." Furthermore, in 2020 the growth rate of the Pangkalpinang City Public Service levy for all retribution objects is also categorized as
"Unsuccessful" because the growth rate is less than 30 percent, except Garbage/Cleaning Service Fee and Levy for the Provision and/or Drainage of Toiletscategorized as
"Unsuccessful" because the growth rates of 45.46 percent and 40.00% percent, respectively, are in the category interval of 30 percent to 55 percent. However, the overall growth rate of the Pangkalpinang City Public Service levy for both 2019 and 2020 was assessed as
“Unsuccessful.”
Contribution percentage analysis and Contribution Level Analysis
The contribution of Regional Original Income (PAD) is the ratio of PAD to routine expenditures and regional development expenditures. This ratio measures how far the region's ability to finance routine activities and development activities. Contribution Percentage Analysis is expressed in the formula:
% 𝑲𝒐𝒏𝒕𝒓𝒊𝒃𝒖𝒔𝒊 =𝑿
𝒀𝒙𝟏𝟎𝟎%
Information:
X = Realization of Regional Tax Revenue/Regional Levies Y = Realized local revenue
Table 5: Contribution of Public Service Retribution Charges in 2018 2019 and 2020
2018 2019 2020
Object of Retribution Contribution Category Contribution Category Contribution Category Health Service Fees - Puskesmas 0.06% Very less 0.12% Very less 0.17% Very less Garbage/Cleaning Service Fee 0.95% Very less 1.38% Very less 2.21% Very less
Public Roadside Parking Service
Fee 0.65% Very less 0.62% Very less 0.46% Very less
Market Service Fee 0.38% Very less 0.43% Very less 0.51% Very less
Motor Vehicle Testing Levy 0.29% Very less 0.29% Very less 0.24% Very less Fire Fighting Equipment
Inspection Fee 0.02% Very less 0.02% Very less 0.03% Very less
Levy for the Provision and/or
Drainage of Toilets 0.02% Very less 0.00% Very less 0.01% Very less
Service Charges for Calibration /
Recalibration 0.05% Very less 0.13% Very less 0.05% Very less
Animal Health Service Fee 0.00% Very less 0.09% Very less 0.12% Very less Lab Service Retribution 0.00% Very less 0.00% Very less 0.00% Very less
Total 2.41% Very less 3.10% Very less 3.80% Very less
Source: Processed Data, 2021
To see the growth rate of successful and unsuccessful public service fees, there are criteria. The criteria can be presented in Table 6 below.
Table 6: Contribution Criteria
Percentage Criteria
0% - 10% Very less
10% - 20% Not enough
30% - 40% Pretty good
40% - 50% Well
< 50% Very good
Source: (Zulistiani et al., 2018)
Based on Table 6, from the calculation results, it can be seen that the contribution of Pangkalpinang City Public Services for all retribution objects and overall in 2018, 2019 and 2020 is categorized as "Very Less" because it is still below 10 percent.
Effectiveness Analysis
Effectiveness according to Supriyadi and Ahmad (2021)basically related to the achievement of policy goals or targets (use results). Effectiveness is the relationship between output and goals or objectives to be achieved. Operational activities are said to be effective if the activity process reaches the final policy goals and objectives (spending wisely).
The Effectiveness Ratio can be calculated by the formula:
𝑬𝒇𝒆𝒌𝒕𝒊𝒗𝒊𝒕𝒂𝒔 =𝑹𝒆𝒂𝒍𝒊𝒔𝒂𝒔𝒊 𝑷𝒆𝒏𝒆𝒓𝒊𝒎𝒂𝒂𝒏 𝑷𝒂𝒋𝒂𝒌/𝑹𝒆𝒕𝒓𝒊𝒃𝒖𝒔𝒊
𝑻𝒂𝒓𝒈𝒆𝒕 𝒙𝟏𝟎𝟎%
Table 7: Effectiveness Public Service Fees 2018, 2019 and 2020 Object of
Retribution 2018 2019 2020
Effectivenes s
Categor y
Effectivenes
s Category Effectivene
ss Category Health Service Fees
- Puskesmas 82.51% Effective
enough 103.29% Very
effective 104.76% Very effective Garbage/Cleaning
Service Fee 102.68% Very
effective 119.91% Very
effective 152.90% Very effective Public Roadside
Parking Service Fee 108.20% Very
effective 122.16% Very
effective 103.66% Very effective
Market Service Fee 103.29% Very
effective 71.61% Less
effective 43.52% Ineffective Motor Vehicle
Testing Levy 94.28% Effective 82.69% Effective
enough 72.53% Less
effective Fire Fighting
Equipment Inspection Fee
112.10% Very
effective 90.98% Effective 143.49% Very effective Levy for the
Provision and/or Drainage of Toilets
100.27% Very
effective 120.10% Very
effective 81.12% Effective enough Service Charges for
Calibration / Recalibration
154.19% Very
effective 37.50% Ineffective 105.00% Very effective Animal Health
Service Fee n/a - 121.72% Very
effective n/a -
Lab Service
Retribution n/a - 119.34% Very
effective 159.43% Very effective
Total 103.18% Very
effective 98.10% Effective 88.35% Effective enough Source: Processed Data, 2021
To see the growth rate of successful and unsuccessful public service retributions, there are criteria, while these criteria can be presented in Table 8 below:
Table 8: Effectiveness Criteria
Financial Performance Percentage Criteria
Above 100% Very effective
90% - 100% Effective
80% - 90% Effective enough
60% - 80% Less effective
Less than 60% Ineffective
Source: (Zulistiani et al., 2018)
According to Table 15, the overall effectiveness of the Pangkalpinang City Public Service levy in 2018 was 103.18 percent, which is "Very Effective." Retribution's target Health Service Fees - Puskesmas needs attention because it is only 82.51 percent effective.
Furthermore, the calculation results show that the Pangkalpinang City Public Service levy is
"Effective" at 98.10 percent. Except for the Motor Vehicle Testing Levy (71.61%) and the Market Service Fee (37.50%), almost all retribution targets are in the "Very Effective" or
"Effective" categories.
Finally, the calculation results show that the Pangkalpinang City Public Service Levy is
"Effective Enough" in 2020. Except for a market Service Fee of 43.52 percent that is
"Ineffective," almost all retribution targets are "Very Effective." Motor Vehicle Testing Levy of 72.53 percent and Levy for the Provision and Drainage of Toilets of 81.12 percent are
"Ineffective" and require special attention.
The Government implements various policies, including regional taxes and levies, to improve regional financial performance and autonomy. The authority to levy regional taxes and levies should encourage local governments to continue to optimize regional revenues.
SWOT analysis is one method of assessing an organization's strengths, weaknesses, opportunities, and threats. SWOT analysis is a strategic planning tool that monitors and evaluates an entity's external and internal environments. SWOT stands for strengths, weaknesses, opportunities, and threats. Its acronym is SWOT. The processed framework is as follows:
Internal Analysis (IFAS Matrix)
IFAS (Internal Factors Analysis Strategic) is a form of strategic analysis of the organization's internal factors. This analysis needs to be done to get a portrait of the organization's strengths and weaknesses. The methods for compiling IFAS are as follows:
Table 9: Internal Factors Analysis Strategic Matrix
No Indicator Weight Rating Score
STRENGTH
1 Known to the Community 0.10 1 0.10
2 Professional Officer 0.10 2 0.20
3 Working result 0.10 3 0.30
4 Affordable Rates 0.25 3 0.75
5 Excellent service 0.15 2 0.30
6 Good Performance 0.20 3 0.60
7 Service all the time 0.10 3 0.30
Total Strength Score (Strenghts) 1.0 2.55
WEAKNESS
1 Lack of service 0.25 1 0.25
2 Lack of socialization 0.20 1 0.20
3 Officers are not disciplined in making
collections 0.10 3 0.30
4 Limited support facilities 0.15 3 0.45
5 Budget constraints 0.15 2 0.15
8 Difficulty collecting 0.15 1 0.15
Total Weakness Score 1.0 1.50
Source: Data processed, 2020
Based on Table 9, the value of the internal factor strength analysis is getting a score of 2.55, while the weakness variable gets a score of 1.50. Furthermore, the highest score for the strength factor is 0.75, which is an indicator of affordable rates. This means that the community considers this factor to be the most important strength compared to other factors. The lowest strength factor of 0.10 is how the public's understanding and knowledge of the services offered.
As for the weakness factor, the highest score lies in the limitations of supporting facilities, which is 0.45. This shows that in carrying out the limitations of supporting facilities in collecting the object of retribution, it is a major weakness that must be considered.
External Analysis (EFAS Matrix)
EFAS (External Factors Analysis Strategic) is a form of strategic analysis of the external factors of the organization. This analysis needs to be done to get a portrait of the organization's opportunities and threats. Thus this external portrait is needed to determine the level of readiness and alertness of the organization in facing the forces and pressures from external
organizations, especially pressure from competitors. Competitive profile is a model to determine the level of competition between organizations in the same industry. In this profile, other organizations are presented as competitors of the organization/company being researched. The methods for compiling EFAS are as follows:
Table 10: Matrix of External Factors Analysis Strategic
No Indicator Weight Rating Score
OPPORTUNITY
1 Income Potential 0.35 2 0.70
2 Tariff Reduction 0.25 3 0.75
3 General services growth 0.40 2 0.80
Total Opportunity Score 1.00 2.25
THREAT
1 Same Field Competitors 0.35 2 0.70
2 Low Price Competitors 0.25 2 0.50
3 Public Perception 0.10 2 0.20
4 Service users decreased 0.30 2 0.60
Total Threat Score (Threats) 1.00 2.00
Source: Data processed, 2020
Based on Table 10, the value of the opportunity analysis of external factors is getting a score of 2.25 while the threat variable gets a score of 2.00. Based on the table, it can be seen that the highest score for the opportunity factor is 0.80, which is an opportunity for the government to take advantage of the growth of general business services related to increasing facilities and infrastructure with various stakeholders and the community. The community considers that this factor is the most important opportunity factor compared to other factors, with the increase in service growth, it can help facilitate OPD in carrying out the target of increasing income from the object of retribution, including making the latest Draft Regional Regulation. While the lowest score is 0, 70, namely the potential object of retribution that can help increase Regional Original Income is not too much, it is only found in the OPD of the Settlement and Public Housing Office in the form of levies that are required for housing developers. The main threat faced by this sector is the competitor factor in the same field, namely the provider by the private sector with an average score of 0.70 where this value is the highest score for the threat factor.
While the lowest score of 0.20 is about public perception, meaning that the public's perception of the existence of the object of collection is not a threat factor that can affect the acceptance of Regional Original Revenue. The main threat faced by this sector is the competitor factor in the same field, namely the provider by the private sector with an average score of 0.70 where this value is the highest score for the threat factor. While the lowest score of 0.20 is about public perception, meaning that the public's perception of the existence of the object of collection is not a threat factor that can affect the acceptance of Regional Original Revenue.
The main threat faced by this sector is the competitor factor in the same field, namely providers by the private sector with an average score of 0.70 where this value is the highest score for the threat factor. While the lowest score of 0.20 is about public perception, meaning that the public's perception of the existence of the object of collection is not a threat factor that can affect the acceptance of Regional Original Revenue.
Conclusion
The conclusions from this study include:
1) The realization of general business service retribution has increased in the period of 3 years 2018, 2019 and 2020.
2) Public service levies in Pangkalpinang City are predicted to increase in 2021 and 2022 by Rp. 5,908,461,200and Rp. 6,458,337,250.
3) The growth rate of the Pangkalpinang City Public Service retribution in 2019 and 2020 for all retribution objects is categorized as unsuccessful.
4) The contribution of Pangkalpinang City Public Services for all retribution objects and overall in 2018, 2019 and 2020 is categorized as Very Less because it is still below 10 percent.
5) The effectiveness of Pangkalpinang City Public Service Retribution in 2018 as a whole is categorized as Very Effective. While in 2019 the criteria are effective and in 2020 the criteria are quite effective.
6) The potential strength of the Public Service Retribution is in the affordable rates and the public's understanding and knowledge of the services offered.
7) The weakness of public service retribution is the limitation of supporting facilities in collecting and the difficulty of collecting in current conditions.
8) Opportunities for the government to take advantage of the growth in general business services related to increased facilities and infrastructure with various stakeholders and the community. The community considers that this factor is the most important opportunity factor compared to other factors, with the increase in service growth, it can help facilitate OPD in carrying out the target of increasing income from the object of retribution, including making the latest Draft Regional Regulation.
Suggestion
The suggestion for further research is that researchers can add another analysis to public service fees. The object of research can also be increased from the autonomous regional government II, namely the district/city government to the autonomous regional government I, namely the provincial government.
Acknowledgment
I am deeply indebted to the Faculty of Economics, Universitas Bangka Belitung for financial supporting this article.
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