Pelaksanaan pemungutan retribusi pasar (studi penelitian di kantor dinas pengelolaan pasar Kota surakarta)

Market is a place of conducting commercial transactions. The market function itself is one of primary infrastructure for activating and improving economy. The market needs to be managed, organized and regulated in order that the local community’s economy wheel runs smoothly. For controlling the market, government provide special institution, namely KPP (Market Management Office) managing the market’s retribution problem. One of local income sources is Market Retribution. The Market Retribution is included in general service retribution. Market retribution is collected by local government and based on legal foundation namely Local Regulation Number 8. Year 1999. This retribution is imposed to each trader utilizing the market facilities. The retribution tariff size is different, determined according to the market class and the place used. The traders surrounding the market are also charged with the retribution and called market rayon. In occupying a trading place in a market, the traders should also obtain trading placement issued by Surakarta’s market management office. The writer’s objective in conducting this research is to find out the implementation of market retribution collection in Surakarta’s market management office. The writer obtained the required data from KPP Surakarta. Following are the brief processes of market retribution collection: Each market is headed by a market chief having tasks of organizing, managing and guiding each trader in market. Retribution is collected daily by the retribution collector officer and then is submitted to Special Receiver Treasurer Assistant in KPP office for being recalculated, then is sent to Special Receiver Treasurer and deposited to the Bank. Local income is part of Local Original Income. Retribution is paid at least 30 days after the owed time if during specified period it is not paid, it is will be billed through a warning letter. If there is an excess, it will be imposed according to the specified requirement. The type of research used in this study is a qualitative research with descriptive qualitative method aiming to describe, to explain and to analyze the data. And location used for conducting research is Surakarta’s Market Management Office. Produce the research, there is no significant difficulty in the implementation to the retribution collector officer. This is proven by the realization of market retribution revenue that always increases and exceeds the target over years. The officers of KPP recalculate the amount of retribution money coming carefully. The market retribution revenue increases continuously over years and can exceed the predetermined target