PELAPORAN TOTAL PENDAPATAN, PAD, DAN PENDAPATAN TRANSFER PEMERINTAH DI ERA PANDEMI COVID-19 (STUDI PADA PEMERINTAH DAERAH DI PROVINSI KALIMANTAN BARAT)

Elsa Sari Yuliana; Murti Puspita Rukmi; V. Ananta

doi:10.47492/jip.v2i7.1438

Elsa Sari Yuliana Jurusan Akuntansi, Politeknik Negeri Pontianak
Murti Puspita Rukmi Jurusan Akuntansi, Politeknik Negeri Pontianak
V. Ananta Jurusan Akuntansi, Politeknik Negeri Pontianak

DOI: https://doi.org/10.47492/jip.v2i7.1438

Keywords: Covid19 Pandemic, Government Revenue, Regional Taxes, Regional Levies.

Abstract

The Covid-19 pandemic hit all nations in the world since the end of 2019 until now. One of the efforts to deal with the spread of the Covid-19 virus is to limit human movement in hopes of slowing transmission. With the policy of restriction of movement, it has an impact on the inhibition of economic growth. Economic movements will have an impact on the income of companies and society. This is what underlies the purpose of this study is to analyze the impact of the Covid-19 pandemic on government revenues. This form of research uses qualitative and quantitative methods. The type of data used is secondary data from local government financial statements. This form of research uses qualitative and quantitative methods. The type of data used is secondary data from local government financial statements. Data collection techniques are performed with Documentation, and Library Studies. Analytical techniques with descriptive data analysis methods. This study yielded information that the Covid 19 Pandemic in general has an impact on total local government revenues.

References

[1] Abdul Halim. 2017. Manajemen Keuangan Sektor Publik: Problematika Penerimaan dan Pengeluaran Pemerintah (APBN/D). Edisi 2. Salemba Empat: Jakarta.
[2] KPCPEN. 2020. Definisi Pandemi. Tersedia [online] di: https://covid19.go.id/tanya-jawab?search=Apa%20yang%20dimaksud%20dengan%20pandemi. Diakses pada tanggal 6 April 2021 pukul 14.08.
[3] Peraturan Menteri Kesehatan Nomor 9 Tahun 2020 tentang Pedoman Pembatasan Sosial Berskala Besar Dalam Rangka Percepatan Penanganan Corona Virus Disease 2019 (Covid-19).
[4] Peraturan Pemerintah Nomor 58 Tahun 2005 tentang Pengelolaan Keuangan Daerah.
[5] Sage Belz and Louise Sheiner. 2020. How will the coronavirus affect state and local government budgets?. Tersedia [online] di: https://www. brookings.edu/blog/up-front/2020/03/23/how-will-the-coronavirus-affect-state-and-local-government-budgets?. Diakses pada tanggal 6 April 2021 pukul 12.57.
[6] Ghozali, Imam. 2006. Aplikasi Analisis Multivariate dengan Program SPSS Cetakan IV. Semarang: Badan Penerbit Universitas Diponegoro.
[7] Santoso, Singgih. 2012b. Aplikasi SPSS pada Statistik Non Parametrik. Jakarta: PT Elex Media Komputindo.
[8] Siti Kurniati dan Tarmizi Achmad. 2008. Analisis Perbandingan Kinerja Keuangan Pemerintah Daerah Kabupaten Kota Se-Jawa Tengah Sebelum dan Sesudah Krisis Ekonomi 2008. Tersedia [online]: JURNAL SITI KURNIATI (undip.ac.id) Diakses pada tanggal 7 April 2021 pukul 13.15.
[9] Suyash Tiwari. 2020. Impact of Lockdown on Government Revenue. Tersedia [online] di: https://prsindia.org)/theprsblog/impact-lockdown-government-revenue. Diakses pada tanggal 6 April 2021 pukul 13.26.
[10] The World Bank. 2020. Government Financial Reporting in Times of the Covid-19 Pandemic. Tersedia [online] di: 154283.pdf (worldbank.org) Diakses pada tanggal 6 April 2021 pukul 17.50.
[11] Undang-Undang Nomor 33 Tahun 2004 tentang Perimbangan Keuangan antara Pemerintah Pusat dan Pemerintah Daerah.