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.
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