Analisis Efektivitas Retribusi Pelayanan Persampahan/Kebersihan Di Dinas Lingkungan Hidup Kabupaten Bengkalis

Garbage/cleaning service levies are services for waste/cleaning services provided or managed by the local government for individuals or entities. This study aims to determine the mechanism of retribution collection, the effectiveness of retribution for Regional Original Income (PAD) and to find out the obstacles encountered when collecting retribution. This research was conducted at the Bengkalis Regency Environmental Service. The object of the research is a report on the realization of waste/cleaning retribution receipts from 2018 to 2020. This type of research uses a qualitative descriptive approach. Based on the results of the study, in the process of collecting retribution for the garbage/cleaning service, those who have paid the levy are given evidence of a Certificate of Regional Retribution (SKRD) in the form of a ticket from the retribution collector. At the Bengkalis Regency Environmental Service, the SKRD is divided into two types, namely daily and monthly. The sub-districts that have increased every year are Bengkalis, Bantan and Siak Kecil sub-districts within 3 to three years. Meanwhile, other sub-districts experienced instability in their retribution receipts. In 2018 the waste/cleaning retribution in 2018 got a percentage of 89% which cannot be said to be very effective because it is still below 100% of the target achievement level. In 2019, the 2019 waste/cleaning service levy received a percentage of 116% with a very effective statement. In 2020, the effectiveness of receiving retribution for waste/cleaning services in all sub-districts is at a very effective point in increasing local revenue with an average effectiveness value of 145%. Constraints in collecting user fees are that the user does not know about the existence of regulations regarding the collection of fees, there are no sanctions for mandatory fees if he does not pay the user fees, the lack of supervision and the number of retribution collectors and limited facilities and infrastructure