IMPLEMENTASI PERATURAN DAERAH KABUPATEN HULU SUNGAI TENGAH NOMOR 4 TAHUN 2012 TENTANG RETRIBUSI JASA UMUM DI PASAR MURAKATA BARABAI KABUPATEN HULU SUNGAI TENGAH

Abstrak

This research was conducted to find out how the implementation of Regional Regulation of Hulu Sungai Tengah Regency Number 4 of 2012 concerning General Services Levy at Murakata Barabai Market, Hulu Sungai Tengah Regency is seen from the aspect of market service levies. This research uses a qualitative approach with descriptive research type. Data and information were obtained through interviews with informants, then supported by observations and documents found at the activity location. Data analysis in this research used descriptive qualitative. The results of the research show that the implementation of the Hulu Sungai Tengah Regency Regional Regulation Number 4 of 2012 concerning public service levies at the Murakata Barabai market has obstacles, namely the lack of awareness of mandatory retribution in paying market levies, they tend to avoid and be in arrears in paying levies. Therefore, there is a need for socialization or counseling carried out by the relevant authorities (office staff of the Murakata Market Technical Implementation Unit in particular), which still needs to be improved further in order to achieve maximum results as expected. So that traders who don't know, don't understand and don't realize the importance of paying retributions can get some insight.