Assessing the Effectiveness and Potential of Building Permit Retribution Receipts for Regional Revenue Enhancement
Keywords:Building Permit Retribution, Effectiveness, Potential, Regional Retribution
This study conducts an in-depth investigation into the efficacy of building permit retribution receipts as a means of bolstering Kendari City's regional revenue between 2018 and 2022. Additionally, the study assesses the future potential of retribution receipts generated from building permits, specifically the “Izin Mendirikan Bangunan” (IMB) for the period spanning 2023 to 2025 in Kendari City. Employing a quantitative descriptive research approach, the study collects data through both documentation and interviews. The findings unveil a fluctuating pattern in the effectiveness of IMB retribution receipts across different years. Notably, the years 2019 and 2020 demonstrate a high degree of effectiveness, while the years 2018, 2021, and 2022 exhibit varying levels of sufficiency, inadequacy, or even ineffectiveness. However, when considering the cumulative five-year timeframe (2018-2022), the average effectiveness of IMB retribution receipts in Kendari City registers at 90.20%, positioning it within the effective category. The potential for IMB retribution within Kendari City for the examined period of 2018-2022 is delineated through a potential matrix, positioning it within the Prima category. Furthermore, anticipations for the forthcoming triennium spanning 2023 to 2025 reveal a promising trajectory in IMB retribution receipts, denoting a positive trend characterized by successive annual increments.
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