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Rachmawan, Rizky
Program Studi S1 Perpajakan Fakultas Ilmu Administrasi Universitas Brawijaya
Economics, Econometrics & Finance Education

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OPTIMALISASI RETRIBUSI PELAYANAN PASAR GUNA PENINGKATAN PAD DI KABUPATEN TULUNGAGUNG Rachmawan, Rizky; Suyadi, Imam; Sudjana, Nengah
Jurnal Mahasiswa Perpajakan Vol 11, No 1 (2016)
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

The background to be done of this research is caused by the market service or  facilities that provided by the local government they are they are the kios, the los, and the yard in the market that havenot been used optimally and make the revenue of levy isnot optimally yet. The market service or facilities are the kios, the los, and the yard in the market inside and outside. The case study with qualitative approach is choosen to explain and describe the result in this research. The result shows that beside the potential of the kios, the los that havenot been optimized there are still other potential is the pay tat is paid by the taders that isnot entry to the regions cash. Keywords : optimalize, service market levy ABSTRAK Latar belakang dilakukannya penelitian ini disebabkan oleh adanya pelayanan atau fasilitas pasar yang disediakan oleh Pemerintah Daerah berupa kios, los, dan halaman pelataran yang belum dimanfaatkan secara optimal yang mengakibatkan penerimaan retribusi belum optimal. Jenis penelitian studi kasus dengan pendekatan kualitatif dipilih untuk menggambarkan dan mendeskripsikan hasil penelitian ini. Hasil penelitian ini menunjukkan bahwa selain potensi berupa kios, dan los yang belum optimal masih terdapat potensi lain berupa pembayaran yang dibayarkan oleh pedagang yang tidak masuk ke kas daerah. Kata kunci : optimalisasi, retribusi pelayanan pasar
Co-Authors Imam Suyadi Nengah Sudjana