EFEKTIVITAS PENGELOLAAN RETRIBUSI PASAR HEWAN BOLU PADA BADAN PENDAPATAN DAERAH KABUPATEN TORAJA UTARA

Until now, the retribution of Bolu Animal Market has not been
managed properly. This is indicated by the absence of a retribution
management agency. Another obstacle in managing retribution for Bolu
Animal Market is the low discipline of traders in paying the fees. There are
also those who are reluctant to pay the fee because it has been a long
time waiting for the government to repair their stand but it has not been
repaired, so they choose to renovate themselves. The retribution
management has an impact on the inadequate provision of public facilities
and infrastructure.
This study applied Terry's theory which reveals that there are four
basic functions of management, namely planning, organizing,
implementing and controlling. The study applied a qualitative descriptive
method with a phenomenological study approach. The data collected
through interviews, observation, and document review. There are two
sources of data, primary data and secondary data. Primary data were
obtained through interviews with seventeen respondents, observation, and
documentation. Meanwhile, secondary data were obtained from study
materials of library materials. Data analysis techniques are used starting
from the data collection stage, data reduction, data display, data
verification, to the conclusion stage.
The study showed that the effectiveness of the management of
charges based on the planning aspect, the organizational aspect, the
implementation aspect and the supervision aspect was not yet effective.
Thus, it can be suggested that local governments need to review the
retribution target to make it more realistic and suitable. Local governments
need to establish a Technical Implementing Unit as the management
agency and review Standard Operating Procedures to make them easier
to run. It is necessary to increase the commitment of the elements in
implementing all existing operational rules and standards. It is necessary
to increase supervision so that it is carried out jointly between all related
elements, so as to reduce the problems in future.