OPTIMALISASI POTENSI RETRIBUSI PASAR BALE ENDAH KABUPATEN BANDUNG

Abstract

This research is motivated by problems related to market levies collection in the Baleendah Market in Bandung Regency, where the potential for such fees has not been maximally explored due to problems in the collection process. Therefore, researchers are interested in analyzing the potential market levies in the Baleendah Market in the hope that the maximum potential of existing levies can be explored so that it will provide additional income for local treasury. The purpose of this study is to determine the potential market charges that are received by Bandung Regency, and to find out what factors are obstacles to the achievement of retribution. In addition, a trend analysis is also conducted to predict the receipt of market charges in the Baleendah Market in the coming year.    This study uses the theory of Market Levy Potential theory from Mahmudi and the trend analysis theory from Budiyowono. The method used in this study is a qualitative research method using a descriptive approach. The selection of informants uses a purposive technique. Data collection techniques used were observation, interviews, and documentation. To test the validity of the data, researchers used triangulation.      The results of this study indicate that the Baleendah Market did not reach the target market levies that have been set. That happens because of the many inhibiting factors that influence it, the first is the trader factor, the second is the road access factor, and natural factors. Then from the results of trend analysis shows the decline in market retribution receipts each year from 2020 to 2024.