ANALISIS PENENTUAN TARIF RETRIBUSI PASAR TRADISIONAL BERINGHARJO TAHUN 2014

A number of budgets in a APBD as potential retribution area has yet to be maximized because the retribution rate was based on the Yogyakarta Area Regulation number 3 of 2009, so that the impact on the PAD and do not reflect the current property's revenue potential. Therefore, itâ�...

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Bibliographic Details
Main Authors: , Septriani, , Dr. Akhmad Makhfatih, M.A.
Format: Thesis
Published: [Yogyakarta] : Universitas Gadjah Mada 2014
Subjects:
ETD
Description
Summary:A number of budgets in a APBD as potential retribution area has yet to be maximized because the retribution rate was based on the Yogyakarta Area Regulation number 3 of 2009, so that the impact on the PAD and do not reflect the current property's revenue potential. Therefore, it�s necessary to determine the retribution rate of Beringharjo Traditional Market which correspond to the potential of property currently. This research is aplication of income approach with direct capitalization method and cost approach about the appraisal of Beringharjo Traditional Market. The objective of this research is to detmine a retribution tariff of Beringharjo Traditional Market and how big is the contribution of retribution earning to Yogyakarta local earning. Based on the calculation results from the cost approach, the building value found in the amount of Rp69.832.239.193, while the value based on the direct capitalization method is about Rp33.898.045.951. Both of the values doesnt represent the potential income of the subject. Because of this condition, its needed an efforts to optimize the property value. Based on the valeu optimalization, gathered the property value Rp71.929.637.142 with income retribution is about Rp10.629.330.063, so that the contribution from retribution to the government earning is 3,5 percent and the rate between Rp200 � Rp4.600.