Analisis Perhitungan Tarif Retribusi Sampah di Kabupaten Indramayu Tahun 2024
DOI:
https://doi.org/10.55606/inovasi.v4i1.4443Kata Kunci:
Perhitungan, Retribusi Sampah, Kabupaten IndramayuAbstrak
Pengelolaan sampah di Indonesia, termasuk di Kabupaten Indramayu, masih menghadapi tantangan besar dalam aspek pendanaan, pengelolaan teknis, dan partisipasi masyarakat. Keterbatasan alokasi anggaran daerah dan belum optimalnya penerimaan retribusi pelayanan persampahan menjadi salah satu hambatan utama dalam upaya mewujudkan sistem pengelolaan sampah yang efektif dan berkelanjutan. Studi ini bertujuan untuk menghitung biaya penanganan sampah ideal berdasarkan Permendagri Nomor 7 Tahun 2021 serta melakukan simulasi tarif retribusi pelayanan persampahan yang lebih rasional untuk Kabupaten Indramayu. Penelitian menggunakan pendekatan deskriptif melalui studi kasus, dengan data yang diperoleh dari dokumen APBD, RISPS, laporan teknis Dinas Lingkungan Hidup, serta hasil Focus Group Discussion (FGD) dengan pemangku kepentingan lokal. Hasil penelitian menunjukkan bahwa timbulan sampah di Kabupaten Indramayu pada tahun 2022 mencapai 1.113,65 ton per hari dengan tingkat pengelolaan sebesar 61,51%. Komposisi sampah didominasi oleh sampah organik sebesar 60,23%. Biaya penanganan sampah ideal diperkirakan sebesar Rp308.482 per ton untuk skenario operasional dan investasi, serta Rp265.745 per ton untuk skenario operasional saja. Dengan alokasi APBD sebesar Rp31,82 miliar per tahun, terdapat kesenjangan pembiayaan yang perlu ditutupi melalui penerimaan retribusi sebesar Rp91,89 miliar (skenario penuh) atau Rp74,75 miliar (skenario operasional). Perhitungan menggunakan Kalkulator Tarif Retribusi Sampah menunjukkan bahwa sebagian besar beban retribusi, yaitu 87%, berasal dari sektor rumah tangga. Formulasi tarif retribusi mempertimbangkan prinsip subsidi silang berdasarkan daya listrik pelanggan untuk menjamin keadilan fiskal. Studi ini menegaskan bahwa reformulasi tarif yang berbasis biaya aktual dan kemampuan membayar masyarakat, disertai dengan penguatan regulasi dan sistem pemungutan retribusi, merupakan kunci utama dalam membangun pengelolaan persampahan daerah yang tangguh, akuntabel, dan berkelanjutan..
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