Pemungutan retribusi pelayanan parkir di tepi jalan umum di Kabupaten Garut tahun 2014-2018

Regional retribution is one of the greatest potentials in local revenue, including public parking fees. This applies to all provinces, regencie/cities in Indonesia, including Garut Regency. One of the sub-districts in Garut Regency which greatly influences the revenue of parking fees on public roads is the Garut Kota sub-District. That is because Garut Kota sub-district is an area that is used as the center for investigation and supervision, while other regions and area are the supporting factor. But in reality the receipt of parking fees on the side of public roads in Garut Kota sub-District from 2014-2018 did not reach the target. So in this case an action needs to be taken, it's called maximizing the collection of fees. This study aims to determine the implementation of levies on parking services on the edge of public roads in the District Garut Regency, the obstacles encountered in maximizing the collection of parking fees on the side of public roads in the Garut Regency sub-District, and to find out the role of the Parking UPTD of the Garut Regency Transportation Office in controlling illegal parking in the Garut Kota sub-District area. The theory used in this study is the theory of levies collection from Oyok Abuyamin (2012: 4-8) in which there are three principles of levies collection, including: (1) the principle of justice, (2) Economic Principle, (3) Financial principle. This study uses a descriptive research method with a skinative approach, namely research on research and analysis of independent variables, whether only on one or more variables (independent variables) without making comparisons and looking for those variables with other variables. In this case illustrates the collection of parking service fees on the edge of public roads in the District Garut Regency. Based on the results of the study, it can be concluded that the collection has been carried out according to the procedure but until now the transportation department is still in an effort to maximize the achievement of revenue targets. The obstacles faced in maximizing the collection of parking fees on the edge of the public road Garut Regency District include: (1) Weather; (2) Street vendors; and (3) illegal parking. The role of the parking UPTD in regulating illegal parking is to provide appeals and outreach and coordinate with the authorities, namely the police, so far these activities have been carried out