PENEGAKAN HUKUM DAN OPTIMALISASI PEMUNGUTAN RETRIBUSI TERMINAL DALAM RANGKA MENUNJANG PENDAPATAN ASLI DAERAH KABUPATEN PASAMAN BARAT

Abstract

ABSTRAK  
Pasaman West is one of the areas in the province of West Sumatra, which has good prospects for managing business service levies in the form of terminal charges as a source of income, but has not been well managed by the Department of Transportation, Communication and Information District. West Pasaman to collect retibusi terminal in Terminal Simpang Ampek. The formulation of the problem 1) How do the duties and authority of the Department of Transportation, Communication and Information District. West Pasaman in collecting levies on the terminal? 2) What are the constraints faced by the Department of Transportation, Communication and Information District. West Pasaman in collecting levies on the terminal? 3) What are the efforts undertaken by the Department of Communication and Information District. West Pasaman in collecting levies on the terminal. In this study the authors used juridical sociological research methods derived from the data source of primary data and secondary data with data collection techniques are interviews and document data is analyzed through qualitative techniques. From the research that the Department of Transportation, Communications and Information Technology has been collecting levies on the terminal but not maximized so that the specified target was never reached. Obstacles encountered is the lack of coordination between field personnel, lack of awareness of bus drivers who do not want to get into the terminal, the number of illegal travel. Efforts will be undertaken to overcome these obstacles is to provide penalties for violations committed by members of both agencies and the general anggkutan drivers who violate, picket every morning to drive the car into the public transport terminals, to curb illegal travel, infrastructure and terminal infrastructure. Keywords: Levy, Department of Communication and Information, Local Revenue