Pelaksanaan Pemungutan Restribusi Pasar Oleh Dinas Perdagangan Dan Perindustrian Kota Pekanbaru Berdasarkan Peraturan Daerah Nomor 8 Tahun 2017 Tentang Restribusi Pelayanan Pasar (Studi Kasus Di Pasar Cik Puan Kota Pekanbaru)

Hermawan, Andi (2021) Pelaksanaan Pemungutan Restribusi Pasar Oleh Dinas Perdagangan Dan Perindustrian Kota Pekanbaru Berdasarkan Peraturan Daerah Nomor 8 Tahun 2017 Tentang Restribusi Pelayanan Pasar (Studi Kasus Di Pasar Cik Puan Kota Pekanbaru). Other thesis, Universitas Islam Riau.

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Abstract

ABSTRACT Retribution is a regional levy as payment for services or the granting of a special permit provided and granted by the regional government for personal or corporate interests. The community or traders and anyone who pays the levy will receive their services directly in the form of state facilities that they use. Meanwhile, market levies are levies made to users of market facilities and infrastructure services. These services are provided by the Regional Government to users of market facilities and infrastructure services. In the thesis entitled "Implementation of Market Retribution Collection by the Pekanbaru City Trade and Industry Office Based on Regional Regulation Number 8 of 2017 concerning Market Service Retribution (Case Study at Cik Puan Market Pekanbaru City)" this problem is discussed, namely: How to implement market retribution collection by the Industry and Trade Office of Pekanbaru City based on Regional Regulation Number 8 of 2017 concerning Market Service Retribution and what obstacles were found by the Pekanbaru City Industry and Trade Office in the implementation of market retribution collection. The method used to answer the problems mentioned above is sociological research by conducting field research at the Department of Trade and Industry of Pekanbaru City and at Cik Puan Market Pekanbaru City. The data used in this thesis were obtained through interviews and questionnaires, literature books, legal journals, theses, laws, electronic data, as well as a large Indonesian dictionary. The entire data that has been obtained is then analyzed qualitatively, then concluded through the deductive method. The results of the study indicate that the implementation of market levy collection in Pekanbaru City is based on Pekanbaru City Regional Regulation Number 8 of 2017 concerning Market Service Retribution. However, there is a difference in levy income during the COVID-19 pandemic and before the COVID-19 pandemic. The amount of retribution remains the same, in accordance with Regional Regulation Number 8 of 2017 concerning Market Service Retribution. The implementation of market retribution collection is hampered because many kiosks are closed during the COVID-19 pandemic. The lack of awareness of traders causes the management of regional retribution collection to be not optimal.

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