IMPLEMENTATION OF THE PADANGSIDIMPUAN CITY REGULATION NO. 4 OF 2010 ARTICLE 33 CONCERNING MARKET SERVICE FEES IN PADANGSIDIMPUAN

Fatahuddin Aziz Siregar* -  Padangsidimpuan State Islamic Institute, Indonesia
DOI : 10.24952/yurisprudentia.v7i2.4685
        Implementation of Padangsidimpuan City Regulation Number 4 of 2010 Article 33 concerning Market Service Fees in Padangsidimpuan. To obtain the data needed, the research was carried out by means of observation, interviews and documentation. The data sources used are the Head of the Market Management Division, Billing Officers and Traders as Mandatory Retribution. And the data taken as supporting primary data, including official documents, legal books, journals and articles related to this research.        Based on the results of the research that the implementation of the Padangsidimpuan City Regional Regulation No. 4 of 2010 Article 33 has not been effective in conducting field collections and is not in accordance with existing provisions. Among the causes of the ineffectiveness of Regional Regulation No. 4 of 2010 Article 33 concerning Market Service Retribution, namely socialization, human resources, lack of awareness of mandatory levies, the outbreak of covid 19 and inefficient supervision.

Keywords : Levies, Implementation, Padangsidimpuan City Regional Regulation No. 4 of 2010

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