CD Skripsi
Pelaksanaan Pemungutan Retribusi Pasar Berdasarkan Peraturan Daerah Kuantan Singingi Nomor 7 Tahun 2012 Tentang Retribusi Pelayanan Pasar Dihubungkan Dengan Pendapatan Asli Daerah (PAD) Di Kabupaten Kuantan Singingi
The effectiveness of collecting market service fees at the Taluk Kuantan People's Market is in accordance with the local revenue (PAD) of Kuantan Singingi Regency. Based on the provisions of Article 1 number 21 Regional Regulation Number 7 of 2012 concerning Market Service Charges, it explains that market service fees are the provision of traditional market facilities / simple, in the form of courtyards, booths, kiosks managed by the regional government and specifically provided for traders, except market facility services managed by BUMN, BUMD and private parties.
The type of research used is sociological juridical, namely research conducted by identifying the law and how the effectiveness of the implementation of the law applies in society. Because in this study the authors directly conducted research at the location or place under study to provide a complete and clear description of the problem under study.
The conclusions that can be obtained from the results of the research are First, the Implementation of Collection of Retribution is Linked to Regional Original Revenue (PAD) of Kuantan Singingi Regency in practice it does not really apply the Articles in the Regional of Kuantan Singingi Regency Number 7 of 2012 Concerning Market Service Retribution which explains procedures for collection of market levies: it is prohibited to collect retribution; Retribution is collected using SKRD or other equivalent documents; Other documents that are equated as referred to in paragraph (2) can be in the form of tickets, coupons and subscription cards; Retribution collection is carried out by collection officers; The procedure for implementing the collection of levies is regulated by the Regent's Regulation. PAD, which leads to obstacles and problems in the field, namely First, the lack of awareness of traders to pay fees which must be supported by public awareness to make corrections if they find violations of the law. Second, many market vendors are not managed. Many market stalls are not managed, and only a few are not recorded. Third, the free market levy collection period with the same amount of levy bills, from this it seems that if it is used, increasing market levy charges at regular intervals can increase revenue from market levy in Kuantan Singingi Regency.
Keywords: Collection, Effectiveness, Retribution, Market, Local Own Revenue
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