Ayuni, Sri (2023) TINJAUAN HUKUM TENTANG PELAKSANAAN PENAGIHAN AKIBAT PENUNDAAN PEMBAYARAN RETRIBUSI PELAYANAN PASAR DI KECAMATAN RANGKASBITUNG KABUPATEN LEBAK SEBAGAI PENINGKATAN PENDAPATAN ASLI DAERAH BERDASARKAN PERATURAN DAERAH NOMOR 7 TAHUN 2010 TENTANG RETRIBUSI JASA UMUM. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
Lebak Regency is one of the regions whose source of income is from market service levies. The implementation of market retribution collection in Rangkasbitung Sub-district of Lebak Regency is not optimal, there are still many retribution payers who do not obey the rules, the obstacle faced is the lack of human resources in retribution collection. As for the identification of the problem, how is the legal review of the implementation of collection due to delayed payment of market service retribution in Rangkasbitung Sub-district, Lebak Regency as an increase in local revenue based on regional regulation number 7 of 2010 concerning public service retribution? And, what are the obstacles in the implementation of collection due to delayed payment of market service levy in Rangkasbitung Sub-district of Lebak Regency as an increase in local revenue based on regional regulation number 7 of 2010 on general service levy? The theories used were retribution theory and law enforcement theory. The method used was empirical juridical by using descriptive analysis. The research data sources used are primary and secondary data. Data collection techniques used are library and field research techniques. The data analysis used is qualitative. The result of the research is that the implementation of billing is not in accordance with Article 86 of the Regional Regulation on public service retribution. In conclusion, the implementation of retribution billing is assigned to the authorized official by using STRD (Regional Retribution Collection Letter). Implementation of market service retribution billing, the authorized official does not give warning letter to the retribution payer. There are 4 obstacles that become factors of law enforcement constraints, namely: lack of socialization communication by the industry and trade office, low quality of human resources, lack of awareness of traders to pay retribution, and inadequate facilities and infrastructure. Suggestion, the need for a strong legal umbrella and the importance of additional employees collecting retribution.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Daerah Kabupaten Lebak merupakan salah satu daerah yang sumber pendapatannya dari retribusi pelayanan pasar. Pelaksanaan penagihan retribusi pasar di Kecamatan Rangkasbitung Kabupaten Lebak terbilang belum optimal, masih banyak wajib retribusi yang tidak taat aturan,kendala yang dihadapi yaitu kurangnya sumber daya manusia dalam penagihan retribusi. Adapun identifikasi masalahnya, bagaimana tinjauan hukum tentang pelaksaan penagihan akibat penundaan pembayaran retribusi pelayanan pasar di Kecamatan Rangkasbitung Kabupaten Lebak sebagai peningkatan pendapatan asli daerah berdasarkan peraturan daerah nomor 7 tahun 2010 tentang retribusi jasa umum? Dan, apakah kendala pelaksanaan penagihan akibat penundaan pembayaran retribusi pelayanan pasar di Kecamatan Rangkasbitung Kabupaten Lebak sebagai peningkatan pendapatan asli daerah berdasarkan peraturan daerah nomor 7 tahun 2010 tentang retribusi jasa umum? Teori yang digunakan yaitu, teori retribusi dan teori penegakan hukum. Metode yang digunakan yuridis empiris dengan menggunakan deskriptif análitis. Sumber data penelitian yang digunakan berupa data primer dan sekunder. Teknik pengumpulan data yang digunakan teknik penelitian kepustakaan dan lapangan. Análisis data yang digunakan berupa kualitatif. Hasil penelitian yaitu pelaksanaan penagihan yang dilakukan tidak sesuai dengan Pasal 86 Peraturan Daerah tentang retribusi jasa umum. Kesimpulan pelaksanaan penagihan retribusi diberikan tugas kepada pejabat yang berwenang dengan menggunakan STRD (Surat Tagihan Retribusi Daerah). Pelaksanaan penagihan retribusi pelayanan pasar pejabat yang berwenang tidak memberikan surat teguran kepada wajib retribusi. Terdapat 4 kendala yang menjadi faktor kendala penegakan hukum yaitu: kurangnya komunikasi sosialisasi oleh dinas perindustrian dan perdagangan, rendahnya kualitas sumber daya manusia, minimnya kesadaran pedagang untuk membayar retribusi, dan tidak memadainya sarana dan prasarana. Saran, perlu adanya payung hukum yang kuat dan pentingnya penambahan pegawai penagih retribusi. | |||||||||
| Uncontrolled Keywords: | Implementation of Collection, Payments Delay, Market Service Levy. Pelaksanaan Penagihan, Akibat Penundaan Pembayaran, Retribusi Pelayanan Pasar. | |||||||||
| Subjects: | K Law > K Law (General) | |||||||||
| Divisions: | 01-Fakultas Hukum 01-Fakultas Hukum > 74201-Program Studi Ilmu Hukum |
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| Depositing User: | Mrs Sri Ayuni | |||||||||
| Date Deposited: | 25 Jul 2023 14:43 | |||||||||
| Last Modified: | 25 Jul 2023 14:43 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/27208 |
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