Syukri, Alhamda (2025) Pengaruh Retribusi Izin Mendirikan Bangunan (IMB) terhadap Pendapatan Asli Daerah (PAD) dan Dampaknya terhadap Lingkungan Hidup di Kabupaten Kampar. Masters thesis, Universitas Islam Riau.

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Abstract

This research is motivated by the existence of buildings that are built and do not have Building Permits (IMB). This has led to a decrease in Regional Original Revenue (PAD) in Kampar Regency, and this also has an impact on environmental damage and pollution. In fact, each building must have a permit based on Article 16 of the Kampar Regency Regional Regulation Number 4 of 2014 concerning Buildings and IMB supervision must be carried out by the Kampar Regency Investment and One-Stop Integrated Services Office (DPMPTSP) in accordance with laws and regulations. This study aims to find out how the implementation of the Building Permit (IMB) levy on Regional Original Revenue (PAD) and how it impacts the environment in Kampar Regency, and the factors that affect the increase in Regional Original Revenue (PAD) and its impact on the environment in Kampar Regency. This study uses an empirical legal method, with an empirical juridical research approach with the nature of analytical descriptive research. The research data collection method uses observation, interviews, questionnaires, and literature studies. This study uses primary legal materials, and secondary legal materials, using the extraction method Conclusion using the inductive method Based on the results of the study, it shows that the implementation of the Building Permit (IMB) levy on Regional Original Revenue (PAD) and its impact on the environment shows that it still cannot run optimally, this can be seen based on the still ups and downs of the total regional levy revenue in Kampar Regency in the IMB, and also because of the large number of buildings that do not take care of the IMB, making the environment unable to be properly supervised. Because in the management of IMB, there are provisions for the environment. Then the factors that influence the increase in Regional Original Revenue (PAD) and its impact on the environment in Kampar Regency are due to the lack of public awareness level of the importance of IMB, lack of socialization carried out by the relevant agencies, and the lack of strict sanctions and supervision carried out.

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