YULIANDANI, YULIANDANI (2023) KEWENANGAN DINAS KOPERASI USAHA MIKRO KECIL DAN MENENGAH PERINDUSTRIAN DAN PERDAGANGAN DALAM MENINGKATKAN RETRIBUSI PASAR DI PASAR MENES TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH DI KABUPATEN PANDEGLANG BERDASARKAN PERATURAN DAERAH NOMOR 10 TAHUN 2011 TENTANG RETRIBUSI JASA UMUM. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYSA.
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Abstract
Based on the Law on Regional Taxes and Levies Number 28 of 2009 concerning Regional Levies, one of the regional levies is market levies. This market retribution is considered to have the potential to increase Regional Original Income. As for the identification of the problem, what is the authority of the Office of Cooperatives, Micro, Small and Medium Enterprises, Industry and Trade of Pandeglang Regency in increasing market levies in the Menes market towards increasing Regional Original Income in Pandeglang Regency based on Regional Regulation Number 10 of 2011 concerning Public Service Retribution? Then what are the obstacles faced by the Office of Cooperatives, Micro, Small and Medium Enterprises, Industry and Trade of Pandeglang Regency in carrying out market retribution collection in order to increase local revenue? The theory used is the theory of authority and the theory of retribution. The research method is empirical juridical. The research specification is descriptive analytical. The data source is primary data which is supported by secondary data. Data collection techniques are interviews and documents related to research. Data were obtained and analyzed descriptively with a qualitative approach method. The results of the study on the authority of the Office of Cooperatives for Micro, Small and Medium Enterprises, Industry and Trade, that the government gave authority to the Office of Cooperatives for Micro, Small and Medium Enterprises, Industry and Trade to manage market fees and the results of research that the collection of fees is still not going well, so that the targets that have been determined have not been achieved. The obstacle faced in the management of market retribution is the number of problems that traders face who do not pay according to local regulations that have been determined. In conclusion, the Office of Cooperatives, Micro, Small and Medium Enterprises, Industry and Trade has exercised its authority in managing market service charges. The researcher's suggestion is that the Office of Cooperatives for Micro, Small and Medium Enterprises, Industry and Trade conducts socialization to traders in order to provide awareness in paying market service fees in order to achieve market service retribution targets so that they can increase Regional Original Income.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Berdasarkan Undang-Undang Pajak dan Retribusi Daerah Nomor 28 Tahun 2009 tentang Retribusi Daerah bahwa salah satu pungutan retribusi daerah adalah retribusi pasar. Retribusi pasar ini dianggap potensial untuk meningkatkan Pendapatan Asli Daerah. Adapun identifikasi masalahnya, Bagaimana kewenangan Dinas Koperasi Usaha Mikro Kecil Dan Menengah, Perindustrian Dan Perdagangan Kabupaten Pandeglang dalam meningkatkan retribusi pasar di pasar Menes terhadap peningkatan Pendapatan Asli Daerah di Kabupaten Pandeglang berdasarkan Peraturan Daerah Nomor 10 Tahun 2011 Tentang Retribusi Jasa Umum? Kemudian Apa hambatan yang di hadapi Dinas Koperasi Usaha Mikro Kecil Dan Menengah, Perindustrian Dan Perdagangan Kabupaten Pandeglang dalam melaksanakan pemungutan retribusi pasar guna peningkatan pendapatan asli daerah? Teori yang digunakan yaitu teori kewenangan dan teori retribusi. Metode penelitian yaitu yuridis empiris. Spesifikasi penelitian yaitu deskriptif analitis. Sumber data yaitu data primer yang ditunjang oleh data sekunder. Teknik pengumpulan data adalah wawancara dan dokumen yang terkait dengan penelitian. Data diperoleh dan dianalisis secara deskriptif dengan metode pendekatan kualitatif. Hasil penelitian mengenai Kewenangan Dinas Koperasi Usaha Mikro Kecil Dan Menengah, Perindustrian Dan Perdagangan bahwa pemerintah memberikan kewenangan kepada Dinas Koperasi Usaha Mikro Kecil Dan Menengah, Perindustrian Dan Perdagangan untuk mengelola retribusi pasar dan hasil penelitian bahwa dalam pemungutan retribusi ini masih belum berjalan dengan baik, sehingga target yang telah ditentukan belum tercapai. Kendala yang dihadapi dalam pengelolaan retribusi pasar yaitu banyaknya permasalahan para pedagang yang tidak membayar sesuai peraturan daerah yang telah dintetukan. Kesimpulannya Dinas Koperasi Usaha Mikro Kecil Dan Menengah, Perindustrian Dan Perdagangan telah melaksanakan kewenangannya dalam mengelola retribusi pelayanan pasar. Saran peneliti yaitu Dinas Koperasi Usaha Mikro Kecil Dan Menengah, Perindustrian Dan Perdagangan ini melakukan sosialisasi kepada para pedagang guna memberikan kesadaran dalam membayar retribusi pelayanan pasar demi tercapainya target retribusi pelayanan pasar sehingga dapat meningkatkan Pendapatan Asli Daerah. | |||||||||
| Uncontrolled Keywords: | Kata Kunci : Kewenangan, Retribusi Pelayanan Pasar, Pendapatan Asli Daerah Keywords: Authority, Market Service Retribution, Local Revenue | |||||||||
| Subjects: | K Law > K Law (General) | |||||||||
| Divisions: | 01-Fakultas Hukum 01-Fakultas Hukum > 74201-Program Studi Ilmu Hukum |
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| Depositing User: | Yuliandani Yuliandani | |||||||||
| Date Deposited: | 20 Mar 2023 15:01 | |||||||||
| Last Modified: | 20 Mar 2023 15:01 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/22797 |
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