IMPLEMENTASI PEMUNGUTAN RETRIBUSI PELAYANAN PASAR PERSPEKTIF SIYASAH TANFIDZIYYAH

Rista, Fevty Laila (2026) IMPLEMENTASI PEMUNGUTAN RETRIBUSI PELAYANAN PASAR PERSPEKTIF SIYASAH TANFIDZIYYAH. Diploma thesis, UIN RADEN INTAN LAMPUNG.

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Abstract

ABSTRAK Kajian ini difokuskan pada analisis pelaksanaan atas Peraturan Bupati Lampung Selatan Nomor 22 Tahun 2017 terkait Penetapan Tarif dan Insentif Pemungutan Retribusi Pasar di Pasar Branti Raya, Kecamatan Natar, serta meninjaunya dalam perspektif siyāsah tanfīdziyyah. Penelitian ini dilatarbelakangi oleh adanya ketidaksesuaian antara tarif resmi yang ditetapkan dalam regulasi dengan praktik pemungutan di lapangan, khususnya pada pedagang hamparan dan los, serta belum optimalnya pemberian karcis sebagai bukti pembayaran resmi. Kajian ini dilakukan melalui penelitian langsung di Lokasi menggunakan pendekatan kualitatif deskriptif. Proses pengambilan informasi ditempuh lewat wawancara, observasi di lokasi, serta penelaahan dokumen, dengan partisipasi pedagang, petugas retribusi, dan pihak Unit Pelaksana Teknis (UPT) Pasar Natar.Data dianalisis secara deskriptif dengan membandingkan ketentuan normatif dan fakta empiris. Dalam penelitian ini, implementasi pemungutan retribusi di lapangan belum sepenuhnya optimal dalam mengikuti peraturan yang berlaku. Kondisi tersebut tercermin dari adanya perbedaan yang cukup besar antara tarif resmi dan jumlah yang dipungut, serta sistem administrasi yang belum tertata dengan baik. Dalam perspektif siyāsah tanfīdziyyah sebagaimana dikemukakan oleh Al-Mawardi dalam kitabnya pemerintah berkewajiban menegakkan prinsip keadilan, amanah, dan kemaslahatan umum. Oleh karena itu, diperlukan penguatan pengawasan dan transparansi agar pengelolaan retribusi berjalan adil dan akuntabel. ABSTRACT This study focuses on analyzing the implementation of South Lampung Regent Regulation Number 22 of 2017 concerning the Determination of Tariffs and Incentives for Market Retribution Collection at Branti Raya Market, Natar District, and reviewing it from a siyāsah tanfīdziyyah perspective. This research is motivated by the discrepancy between the official tariffs stipulated in the regulation and the collection practices in the field, especially for street vendors and stalls, as well as the suboptimal provision of tickets as official proof of payment. This study was The research relied on an on-site, qualitative descriptive design. Information was obtained by conducting conversations with participants, observing activities in the field, and examining supporting records, with traders taking part in the study, retribution officers, and the Natar Market Technical Implementation Unit (UPT). Data were analyzed descriptively by comparing normative provisions and empirical facts. In this study, the implementation of retribution collection in the field still does not fully comply with applicable provisions. This condition is reflected in the significant difference between the official tariff and the amount collected, as well as an administrative system that is not yet well organized. From the perspective of siyāsah tanfīdziyyah, as outlined by Al-Mawardi in his book, the government is obliged to uphold the principles of justice, trustworthiness, and public welfare. Therefore, increased oversight and transparency are necessary to ensure fair and accountable management of levies.

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