Pelaksanaan Upaya Dinas Perdagangan dan Perindustrian Kota Pekanbaru Dalam Optimalisasi Pemungutan Retribsi Pasar

Hakim, Tawfiq Husyeni El (2020) Pelaksanaan Upaya Dinas Perdagangan dan Perindustrian Kota Pekanbaru Dalam Optimalisasi Pemungutan Retribsi Pasar. Other thesis, Universitas Islam Riau.

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Abstract

The Local Original Revenue Sources come from local tax sources and regional retribution. In accordance with Law No. 25 of 1999 on the Financial Balance between the Central and Regional Government, the definition of tax based on Article 23A of the Constitution of 1945 provides that all taxes and other levies on State requirements of a compulsory nature are to be regulated by law. Whereas, regional retribution is levies imposed by force and by the use of services provided by the State. Market service charges are one source of regional revenue from local revenue. Based on Regional Regulation No.6 of 2012 relating to market service charges Article 2 is ”Every service and supply market facilities managed by the City Government shall be levied under the name of market service levies”. The main problem in this research is how the Department of Trade and Industry Pekanbaru in the optimization of a market retribution and what are the barriers to the Trade and Industry service in the implementation of market collection in Pekanbaru. This type of research in this study is Observational Research through surveys using interviews and questionnaires. The research was carried out by selecting a location at the Department of Trade and Industry Pekanbaru and Cik Puan Pekanbaru market. While seen from its nature, this research is Descriptive Analysis. Descriptive Analysis is a research conducted by describing or giving an overview of the object under study through the data or samples that have been obtained. In order to optimize the Trade and Industry services of Pekanbaru City and the collection of market retribution, several staged must be completed. Including the socialization of local regulations on market retribution, principles and objectives for the determination of market retribution rates, voting orders, billing procedures, and supervision and administration sanctions. These stages must be carried out in accordance with Regulation No. 6 on market retribution services. But it can be from the results of field research, there is a lot of mandatory retribution that does not fulfill its obligations. Due to a lack of awareness of mandatory retribution to fulfill its obligations, sanctions that have never been applied, and lack of supervision in the collection of market retribution.

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