ANALISIS EFEKTIVITAS PEMUNGUTAN RETRIBUSI PELAYANAN PASAR DI PASAR MODERN PERTOKOAN BEKASI JUNCTION TAHUN 2021-2023
DOI:
https://doi.org/10.31334/jiap.v5i4.4922Abstract
The phenomenon in this study is the effectiveness of the acceptance of the realization of market service fees at the Bekasi Junction Shopping Center which continues to decline, the lack of understanding of mandatory fees related to the collection of market service fees at the Bekasi Junction Shopping Center modern market. The purpose of this study was to determine and analyze the effectiveness, obstacles, and efforts that can be made in collecting market service fees at the Bekasi Junction Shopping Center modern market in 2021-2023. This research method uses a descriptive qualitative approach. The results of this study indicate that the effectiveness of collecting market service fees at the Bekasi Junction Shopping Center modern market in 2021-2023 is included in the ineffective category. This can be seen from the effectiveness ratio in 2021-2023 which was not achieved according to the effectiveness category. Reviewed based on the achievement of objectives, integration and adaptation are said to be ineffective because market governance still requires innovation and improvement, socialization is still needed regarding the importance of market service fee collection procedures, and the need for improving supporting infrastructure accompanied by trained human resources. Efforts that can be made include improving market governance and reviewing cooperation agreements between local governments and managers.
References
Jurnal
Darmawati. (2023). ANALISIS MANAJEMEN PEMBELAJARAN PENDIDIKAN PANCASILA DALAM MENINGKATKAN PEMAHAMAN NILAI-NILAI PANCASILA PADA MAHASISWA SEMESTER I PRODI PENDIDIKAN JASMANI UNIMERZ TAHUN
Journal of Innovation Research and Knowledge, 2(10).
Ingkiriwang, Hanny Dwiki., Ilat, V., & Tangkuman, Steven J. (2021). EVALUASI EFEKTIVITAS ATAS PENERIMAAN PENDAPATAN RETRIBUSI PASAR DI PERUSAHAAN DAERAH PASAR KOTA MANADO. Jurnal EMBA, 9(1), 737-745.
Mandasari, Lisa. (2023). EFEKTIVITAS PEMUNGUTAN RETRIBUSI PASAR DI
PRABUMULIH. Jurnal Administrasi Negara. 1(5), 329-335.
Ningsih, S. (2021). ANALISIS EFEKTIVITAS PENERIMAAN RETRIBUSI PASAR DI
KABUPATEN SLEMAN TAHUN 2016 – 2019 (Studi Kasus : Dinas Perindustrian dan Perdagangan Kabupaten Sleman). Jurnal Akuntansi, Ekonomi Dan Manajemen Bisnis, 1(3), 135–144.
Rantetadung, R., Ilat, V., & Pontoh, W. (2019). EVALUASI EFEKTIVITAS PENERIMAAN PENDAPATAN RETRIBUSI PASAR DI DINAS KOPERASI DAN UKM KABUPATEN
MINAHASA TENGGARA. Jurnal Riset Akuntansi Going Concern, 14(1), 187–193.
Seon, C., Kawung, G. M. V., & Siwu, H. F. Dj. (2021). ANALISIS POTENSI PENERIMAAN RETRIBUSI PASAR SEBAGAI SUMBER PENDAPATAN ASLI DAERAH STUDI DI
KABUPATEN MINAHASA SELATAN. Jurnal Berkala Ilmiah Efisiensi, 21(7).
Septiani, Y., Arribe Edo, & Diansyah Risnal. (2020). ANALISIS KUALITAS LAYANAN SISTEM INFORMASI AKADEMIK UNIVERSITAS ABDURRAB TERHADAP KEPUASAN PENGGUNA MENGGUNAKAN METODE SEVQUAL (Studi Kasus :
Mahasiswa Universitas Abdurrab Pekanbaru). JURNAL TEKNOLOGI DAN OPEN SOURCE, 3(1).
Tanzil, Sofiya Desy., & Juliprijanto, Whinarko. (2021). EFEKTIVITAS PEMUNGUTAN RETRIBUSI PASAR SERTA KONTRIBUSINYA DALAM REALISASI PENERIMAAN
PENDAPATAN ASLI DAERAH(PAD). Jurnal Paradigma Multidisipliner (JPM), 2(1).
Buku
Arindya, R. (2019). Efektivitas Organisasi Tata Kelola Minyak dan Gas Bumi. Media Sahabat Cendekia.
Harjo, D. (2019). Perpajakan Indonesia (2nd ed.). Mitra Wacana Media.
Juharni. (2015). Pengantar Ilmu Administrasi Negara (1st ed.). CV SAH MEDIA. Kacaribu, A. H. (2020). Pengantar Ilmu Administrasi (1st ed.). ANDI. Mardiasmo. (2019). Perpajakan Edisi 2019. ANDI.
Muhammad. (2019). Pengantar Ilmu Administrasi Negara. Unimal Press.
Pohan, C. A. (2021). Kebijakan dan Administrasi Perpajakan Daerah di Indonesia. PT Gramedia Pustaka Utama.
Purwanti, D. (2022). Efektivitas Perubahan Kebijakan Penerimaan Peserta Didik Baru (1st ed.).
CV. Azka Pustaka.
Rahayu, S. K. (2017). Perpajakan Konsep dan Aspek Formal. Rekayasa Sains.
Rifa’i, M., Ananda, R., & Syahputra, M. R. (2023). Administrasi Pendidikan dalam Perpektif Islam dan Sains. umsu press.
Rohmah, Z. M., & Sa’adah, L. (2021). Pengelolaan Retribusi Pasar Daerah dalam Menunjang PAD (1st ed.). Lembaga Penelitian dan Pengabdian Masyarakat.
Setiawan, Z., Judijanto, L., & Azizah, I. S. (2024). Pengantar Administrasi Bisnis. PT.Sonpedia Publishing Indonesia.
Widianti, N. P. T. (2022). Prinsip Administrasi Publik. Jagat Langit Sukma.
Winanto, A., Rahman, R. S., Rinaldi, M., & Prawiranegara, G. P. (2024). Perpajakan (Teori Komprehensif). PT.Sonpedia Publishing Indonesia.
Wuryanti. (2021). Administrasi Pajak (PPH Pasal 21). Yayasan Lembaga GUMUN Indonesia.
Peraturan
Undang-Undang Nomor 16 Tahun 2009 tentang perubahan keempat atas Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan.
Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah yang kemudian dijelaskan pada Undang-Undang Nomor 1 Tahun 2022 tentang Hubungan Keuangan antara Pemerintah Pusat dan Pemerintah Daerah.
Peraturan Daerah Kota Bekasi Nomor 9 Tahun 2012 tentang Retribusi Daerah yang kemudian diperbarui dalam Peraturan Daerah Kota Bekasi Nomor 1 Tahun 2024 tentang Pajak Daerah dan Retribusi Daerah.
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Copyright Notice
Please find the rights and licenses in Jurnal Ilmiah Administrasi Publik. By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
1.License
The non-commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
2.Author(s)' Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3.User Rights
Jurnal Ilmiah Administrasi Publik, spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Jurnal Ilmiah Administrasi Publik permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Jurnal Ilmiah Administrasi Publik on distributing works in the journal and other media of publications.
4.Co-Authorship
If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. Jurnal Ilmiah Administrasi Publik will not be held liable for anything that may arise due to the author(s) internal dispute. Jurnal Ilmiah Administrasi Publik will only communicate with the corresponding author.
5.Miscellaneous
Jurnal Ilmiah Administrasi Publik will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. Jurnal Ilmiah Administrasi Publik editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.
Every accepted manuscript should be accompanied by "Copyright Transfer Agreement" prior to the article publication.
