PELAKSANAAN PEMUNGUTAN RETRIBUSI PASAR DI KABUPATEN KUANTAN SINGINGI BERDASARKAN PERATURAN DAERAH KABUPATEN KUANTAN SINGINGI NOMOR 7 TAHUN 2012 TENTANG RETRIBUSI PELAYANAN PASAR DIHUBUNGKAN DENGAN PENDAPATAN ASLI DAERAH (PAD) KABUPATEN KUANTAN SINGINGI

Abstract

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.
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, 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. Many
market stalls are not managed, and only a few are not recorded.
Keywords: Collection, Effectiveness, Retribution, Market, Local Own Revenue.