IMPLEMENTASI PERATURAN DAERAH KOTA PARIAMAN NOMOR 2 TAHUN 2022 TENTANG RETRIBUSI TEMPAT REKREASI DAN OLAHRAGA DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH DI KOTA PARIAMAN

Authors

  • Ridwan Arief Nur Fakultas Hukum Universitas Bung Hatta
  • Boy Yendra Tamin Fakultas Hukum Universitas Bung Hatta

Keywords:

Pariaman City, Regional Original Revenue, and Regional Levy

Abstract

Pariaman City is often visited by local and foreign tourists. Therefore, the Pariaman City Government issued Pariaman City Regional Regulation Number 2 of 2022 concerning Levies on Recreational and Sports Places to maximize Regional Original Revenue (PAD). Problem formulation: 1) How is the implementation of Pariaman City Regional Regulation Number 2 of 2022 concerning Levy on Recreational and Sports Places in increasing PAD in Pariaman City? 2) What are the problems found in the implementation of Pariaman City Regulation Number 2 of 2022 concerning Levies for Recreational and Sports Places in increasing PAD in Pariaman City? 3) What efforts have been made to overcome the problems found in the implementation of Pariaman City Regulation Number 2 of 2022 concerning Levies for Recreational and Sports Places in increasing PAD in Pariaman City?. The type of research uses a sociological juridical approach. Data sources are primary and secondary data, data collection through interviews, document studies and qualitative data analysis. Research Results: 1) The implementation of Pariaman City Regulation Number 2 of 2022 concerning Levies for Recreational and Sports Places has not been optimally collected. 2) The problems found are frequent illegal levies, local community conflicts, lack of human resources, lack of facilities and infrastructure, and declining budgets. 3) Efforts to overcome problems are visitor reports, field mentoring, socialization to the community, utilizing youth around tourist attractions, conducting training.

References

A. Buku-buku

Bambang Sunggono, 2016. Metodologi Penelitian Hukum, Raja Grafindo Persada, Jakarta.

Darwin, 2010, Pajak Daerah dan Retribusi Daerah, Mitra Wacana Media, Jakarta.

Hanifah Harsono, 2002, Implementasi Kebijakan dan Politik, Rinheka Karsa, Jakarta. J. Kaloh, 2002, Mencari Bentuk Otonomi Daerah, Rineka Cipta, Jakarta.

Josef Riwu Kaho, 2010, Prospek Otonomi Daerah di Negara Republik Indonesia, Raja Grafindo Persada, Yogyakarta.

B. Peraturan Perundang-undangan

Peraturan Daerah Kota Pariaman Nomor 2 Tahun 2022 Tentang Retribusi Tempat Rekreasi Dan Olahraga Dalam Meningkatkan Pendapatan Asli Daerah Di Kota Pariaman.

C. Sumber Lain

https://pariamankota.bps.go.id

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Published

2024-09-01