Global Academy of Business Studies (GABS) Vol 1.
No 3, 2025, 169-181 https://doi.
org/10.
35912/gabs.
Raja Analysis of the potential and effectiveness of central market retribution revenue on the Regional Original Income (PAD) of Mimika Regency Charlex Luis Pakage1.
Hasan Basri Umar2.
Risky Novan Ngutra3 Universitas Cenderawasih.
Jayapura.
Papua.
Indonesia1,2,3 charlespakage@gmail.
Abstract Purpose: This study aims to evaluate the potential and effectiveness of central market retribution revenue and its contribution to the Regional Original Income (PAD) of Mimika Regency.
It seeks to determine whether market retribution is managed optimally and whether it provides meaningful income to the local government.
Methodology: The research adopts a quantitative approach with descriptive and case study methods.
Data were collected through documentation, questionnaires, and interviews conducted between 2019 and 2023.
Analytical techniques included the calculation of effectiveness ratios, contribution analysis, and retribution potential Article History assessment using standard regional financial formulas.
Data validity Received on 30 December 2025 was ensured through triangulation methods.
Revised on 2 January 2025 Results: The findings indicate that the effectiveness of central market Accepted on 7 January 2025 retribution collection in Mimika was consistently high, with an average rate above 90%, thereby categorized as effective.
However, the contribution to overall PAD remained low, averaging only 2.
during 2019Ae2023.
The study also found that retribution potential was not fully realized due to incomplete trader registration, low payment compliance, and reliance on manual collection systems, which hinder transparency and efficiency.
Conclusions: The study concludes that although central market retribution in Mimika Regency is effectively collected, its contribution to PAD is still minimal.
This gap is primarily attributed to administrative inefficiencies and structural challenges.
maximize retribution revenue and strengthen local fiscal capacity, the government must improve trader data management, implement stronger monitoring systems, and adopt digital retribution Limitations: The research is limited to Pasar Sentral Timika and relies mainly on secondary financial data, which may not fully reflect informal transactions or administrative constraints.
Contribution: This study contributes to regional fiscal policy literature by demonstrating the gap between potential and realized revenue, offering policy insights for enhancing local revenue through digitization, compliance enforcement, and governance reforms.
Keywords: Contribution.
Effectiveness.
Market Retribution.
Potential How to Cite: Pakage.
Umar.
, & Ngutra.
Raja Analysis of the potential and effectiveness of central market retribution revenue on the Regional Original Income (PAD) of Mimika Regency.
Global Academy of Business Studies, 1.
, 169181.
Introduction Market Retribution is a payment made for the provision of traditional or simple market facilities managed by the Mimika Regency Government.
The facilities referred to include courtyards, plazas, stalls, and kiosks specifically provided for traders and buyers in the market.
Market Retribution is a regional levy paid for Market Service (Darmawati.
Damirah.
Nurhayati.
Semaun, & Adani, 2.
Market Retribution is one form of contribution to Local Revenue (PAD).
Market retribution is a levy imposed on traders by the local government as payment for the use of places such as shops/kiosks, counters, stalls, and market areas provided within the regional market or by other traders located within 200 meters of the regional market (Pusung.
Engka, & Masloman, 2.
The officers responsible for collecting Market Retribution are the Market Head and Market Officers appointed by the Mimika Regent or the Head of the Industry and Trade Office of Mimika Regency.
The Mimika Regency Government owns the Mimika Central Market and is officially recognized as a legal entity .
This is the Central Market located in the Central Market Village of the Mimika Baru District.
Mimika Regency, with an area of 147,704 mA directly adjacent to the surrounding residential areas.
According to Naleng.
Manossoh, and Tangkuman .
, to determine the target of market retribution revenue, the government must know the potential amount of market retribution so that this potential can be optimized to increase market retribution.
The market retribution potential serves as a reference for the government in setting the market retribution revenue target.
This target is then compared with the actual market retribution revenue to measure the effectiveness of the market retribution collection.
The effectiveness of market retribution collection aims to increase the local revenue.
The factors affecting market retribution revenue include the subject and object of the market, retribution rates, collection system, government policies, and the officers in charge of market retribution collection (Kumendong.
Morasa, & Tirayoh, 2.
The governmentAos role in improving market retribution must be enhanced to ensure effective retribution collection.
The government must oversee the retribution collection activities to avoid fraud by the collectors, as this would lower market retribution revenues.
Additionally, tradersAo awareness in the market must also be considered in paying market retribution so that the increase in market retribution aligns with expectations (Pamungkas, 2.
Increasing market retribution revenues must be supported by efforts to improve the structure and systems to enhance the effectiveness of collection.
If the realization of market retribution revenue increases and approaches the set target, this indicates that effectiveness is improving (Mubarok, 2.
If effective, it is expected to contribute to an increase in local revenue.
Market retribution contributions will increase local revenue if they are managed more effectively (Suprianto & Alwasifah, 2.
To facilitate market retribution collection, the government must regulate and create a layout for market stalls or kiosks based on the types of sales to maintain order.
The higher the local revenue derived from market retribution, the greater the contribution to local revenue (Leilani & Wulandari, 2.
Furthermore, the contribution of market retribution has a tangible impact on local revenues.
Indonesia, each region treats retribution as a source of regional income.
There are various types of regional retribution, but not all are significant contributors to local revenue (Fauzan, 2.
The main difference is that retribution is directly related to services provided or receiving compensation in the form of services that can be directly enjoyed.
One of the sources of local revenue from retribution is the market retribution sector.
Retribution is a direct service provided by the local government to ensure a suitable and strategic marketplace.
The local government collects retribution from every user of the market facilities.
In return, the community receives the benefits of the services provided by the local Literature review 1 Local Revenue Local revenue refers to the income earned by a region from sources within its own area, collected based on local regulations in accordance with the prevailing laws (Law of the Republic of Indonesia No.
Local revenue is the income obtained by a region from sources within its territory, collected 2025 | Global Academy of Business Studies / Vol 1 No 3, 169-181 in accordance with applicable regulations (Montolalu & Ruru, 2.
Therefore, local revenue can be understood as routine income from the local government's efforts to utilize its financial resources to finance its duties and responsibilities.
Local revenue consists of (Nooraini & Yahya, 2.
Local Taxes Local Retributions Results from the management of regional assets separated Other legal Local Revenue sources Thus, it is clear that the source of Regional Income comes from Local Revenue, one of which is Local Retribution.
Market Retribution.
Retribution is a charge to the government that can be enforced, and the services provided in return can be directly identified.
This compulsion is economic, as anyone who does not receive services from the government will not be charged (Lestari.
Rahayu, & Sumbawati, 2.
Local retribution, referred to as Retribution, is a levy imposed as payment for certain services or permits specifically provided or granted by the local government for the benefit of individuals or bodies.
Retribution is a levy imposed as payment for certain services or permits specifically provided or granted by the local government for the benefit of individuals or bodies (Tappi, 2.
According to the Law of the Republic of Indonesia No.
34 of 2000, retribution is a levy imposed as payment for services or permits that are specifically provided or granted by the local government for the benefit of individuals or bodies.
Therefore, retribution is a charge for those who directly use the services provided, with the service being identified directly and enforceable .
conomic compulsio.
, as stipulated by Government Regulations.
The characteristics of retribution are (Kamal & Abdurrahman, 2.
Retribution is collected in accordance with the applicable regulations.
In retribution, the payment made by the community receives a direct service aimed at the individual who pays.
The money from retribution is used for public services related to specific retribution.
Effectiveness Effectiveness is fundamentally related to the achievement of policy goals and targets (Zaputra & Tauhid, 2.
Effectiveness is the relationship between output and the goals or targets to be achieved.
An operational activity is effective if it achieves the final policy goals.
Effectiveness describes the degree to which a program's results match a set target (Polii.
Saerang, & Tangkuman, 2.
In simple terms, it is the result .
compared with the target.
The growth rate indicates the ability of the local government to maintain and improve regional retribution revenues from period to period (Gampito & Marlin, 2.
The knowledge of growth from each type of retribution can be used to evaluate areas that require improvement.
Contribution to Regional Revenue The contribution of retribution refers to the extent of its impact on Local Revenue (PAD).
It can also be understood as the extent to which market retribution contributes to the amount of Local Revenue (PAD) (Rizkina.
Nina, & Aliah, 2.
Efforts to Increase Local Revenue through Market Retributions.
Intensification Intensification is an action or effort to increase revenue by collecting more rigorously, strictly, and thoroughly (Ambarwati, 2.
Extensification Extensification refers to efforts to explore new sources of local revenue, whether from local taxes, local retributions, the management of regional assets, or other legitimate local income sources (Wenno, 2.
Trend Analysis Trend analysis is a method used to estimate or forecast future trends (Anita, 2.
In this study, the researcher used the least squares method for trend analysis, as the data used in this study showed a linear 2025 | Global Academy of Business Studies / Vol 1 No 3, 169-181 trend.
To calculate the trend and forecast values, the values of a and b in the equation must first be estimated as follows:
Y = a bX Note :
Y = actual market retribution a = constant value of Y .
arket retributio.
when X = 0 b = slope value .
he increase in Y when X increases by one uni.
X = year period (Suhardi dan Purwanto,2007:181 in Megawati dan Soejot.
The formula for estimating values a and b is as follows:
OcycU a= ycu OcycUycU OcycU2 The market retribution potential serves as a reference for the government in setting market retribution revenue targets.
This target will later be compared with the actual market retribution revenue to measure the effectiveness of the market retribution collection.
Market potential is a measure of the total value of the market in Rupiah if everyone with purchasing power buys a product or service (Mustafa, 2.
Factors influencing market retribution revenue potential include retribution rates, market subjects and objects, government policies, the collection system, and retribution collection officers.
PRPP = (J x TRP) x 12 Where:
PRPP = Market Service Retribution Potential J = Number of kiosks/shops TRP = Monthly Market Retribution Rate: (Fauzan, 2.
According to the General Indonesian Language Dictionary (KUBI), published by Balai Pustaka, contribution refers to monetary donations.
To measure the contribution of market retribution to local revenue, the following equation is used:
Contribution = Contribution Criteria :
0% -0,9% = no contribution 1%-1,9% = minor contribution 2%-2,9% = fair contribution 3%-3,9% = significant contribution > 4% = very significant contribution Central Market Retribution ycu 100% yaycuycaycayco ycIyceycyceycuycyce Research methodology This research uses a quantitative approach with descriptive methods and a case study to examine the potential and effectiveness of Market Retribution revenues and their contribution to Local Revenue (PAD) in Mimika Regency.
The research location is the Timika Central Market and related institutions, namely, the Department of Industry and Trade and the Regional Revenue Agency of Mimika Regency.
The data used are secondary data in the form of time series from 2019 to 2023, including target and actual Market Retribution revenue data.
Data collection techniques were carried out through documentation, questionnaires to market heads and relevant section heads, and in-depth interviews with UPTD Central Market officers.
The data were 2025 | Global Academy of Business Studies / Vol 1 No 3, 169-181 analyzed quantitatively using effectiveness ratio analysis, contribution analysis, and revenue potential analysis using the formula PRPP = (LK y TR y .
(LL y TR y .
, where PRPP is the market service retribution potential.
LK is the stall area.
LL is the space area, and TR is the retribution rate.
Effectiveness is calculated by comparing actual revenues against targets, with effectiveness categories based on specific criteria .
, >100% = very effectiv.
Meanwhile, the contribution of Market Retribution to PAD is calculated as a percentage to determine its impact on local revenue.
Data validity was tested through method and source triangulation to ensure the credibility of these findings.
Results and discussions 1 Research Results To advance the economy of a region, economic development from various perspectives, including that of the market, is required.
Economic development aims to increase the number and types of job opportunities for the regionAos community (Nasution, 2.
According to Sombolayuk and Bakar .
, regional economic development is a process that includes the formation of new institutions, alternative industries, and the identification of new markets in Mimika Regency.
The potential of Central Market Retribution consists of several points, including the following:
Vehicle Parking Retribution/Day Two-wheeled vehicle parking retribution = IDR 2,000 per unit 14 units x 100 sheets = 1,400 sheets x IDR 2,000 = IDR 2,800,000 per day Four-wheeled vehicle parking retribution = IDR 4,000 per unit 6 units x 100 sheets = 600 sheets x IDR 4,000 = IDR 2,400,000 per day Six-wheeled vehicle parking retribution = IDR 6,000 per unit (-) Market Service Retribution/Day Selling space with size 3 x 4 = IDR 5,000 per day Total selling spaces 323 units x IDR 5,000 = IDR 1,615,000 per day Selling space with size 2 x 1.
5 = IDR 3,000 per day Total selling spaces 200 units x IDR 3,000 = IDR 600,000 per day Source:Secondary Data from the Department of Industry and Trade.
Mimika Regency, 2019-2023during the construction of the physical buildings, the process was self-managed .
he buildings were constructed by the trader.
However, the retribution rate remains the same, with a size of 3 y 4 = IDR 5,000 per Annual Market Service Retribution Selling space with size 3 x 4 = IDR 5,000 per day Total selling spaces 323 units x IDR 5,000 x 30 days x 12 months = IDR 581,400,000 per year Selling space with size 2 x 1.
5 = IDR 3,000 per day Total selling spaces 250 units x IDR 3,000 x 30 days x 12 months = IDR 270,000,000 per year Vehicle Parking Retribution/Year Two-wheeled vehicle parking retribution = IDR 2,000 per unit 14 units x 100 sheets x IDR 2,000 x 30 days x 12 months = IDR 1,008,000,000 per year Four-wheeled vehicle parking retribution = IDR 4,000 per unit 6 units x 100 sheets x IDR 4,000 x 30 days x 12 months = IDR 854,000,000 per year Table 1.
Effectiveness of Market Retribution Revenue in Mimika Regency for Fiscal Years 2019 Ae Year Target (R.
Realization (R.
Effectiveness Criteria Effective Effective Effective Effective Effective 2025 | Global Academy of Business Studies / Vol 1 No 3, 169-181 Effective Source:Secondary Data from the Department of Industry and Trade.
Mimika Regency, 2023 The contribution of Market Retribution to Local Revenue in Mimika Regency is relatively small because the retribution receipts from the market are not proportional to the total local revenue.
The contribution of Market Retribution to Local Revenue from 2019 to 2023 has always increased.
This is because the growth in Local Revenue corresponds to the growth in Market Retribution receipts.
However, given the potential of Market Retribution, revenue should be maintained to continue contributing to local revenue.
The development of Market Retribution receipts in Mimika Regency increased from 2019 to 2023.
However.
Market Retribution receipts have not yet met the expected target.
The development of Market Retribution receipts in 2019 saw a high increase of 105%, due to efforts made by the Department of Industry and Trade to increase retribution collection through socialization with traders, which achieved a 98% effectiveness rate, categorizing it as less effective.
Figure 1.
Effectiveness Market Retribution Sentral Source: Secondary Data from the Department of Industry and Trade.
Mimika Regency, 2019-2023 Based on the table and graph above, in 2019, the government set a target of IDR 566,852,000 and the realization was IDR 592,409,000, resulting in an effectiveness rate of 105%, which can be categorized as effective.
In 2020, the government set a target of IDR 566,851,000 and the realization was IDR 558,336,568, resulting in an effectiveness rate of 98%, which can be categorized as effective.
In 2021, the government set a target of IDR 1,771,851,000 and the realization was IDR 1,780,667,500, resulting in an effectiveness rate of 100%, which can still be categorized as effective.
In 2022, the government set a target of IDR 1,766,851,000, and the realization was only IDR 1,735,288,000, resulting in an effectiveness rate of 98%, which can be categorized as somewhat less effective.
In 2023, the government set a target of IDR 1,790,000,000 and the realization was IDR 1,649,689,000, resulting in an effectiveness rate of 92%, which can be categorized as somewhat less effective.
In 2019, the actual market retribution achieved 105% of the target for the Central Market Retribution, which was categorized as highly effective.
This was due to traders focusing on selling at the Mimika Central Market.
In 2020, there was a slight decline to approximately 98% due to Covid-19.
In 2021, there was an increase to 100% because the Covid-19 situation was handled, leading to improvement.
In 2022, the effectiveness rate declined again, reaching 98% because of the lingering effects of Covid-19.
In 2023, a further decline occurred, with the rate dropping to 92% due to the activation of several markets outside the central market, which was also influenced by the challenging economic situation and increased operational costs at the Mimika Central Market.
2025 | Global Academy of Business Studies / Vol 1 No 3, 169-181 1 Market Retribution Revenue .
Market Retribution Revenue Potential Retribution potential refers to a regionAos ability to generate local retribution revenue (Handayani, 2.
Market Retribution is one source of local retribution.
The parties involved in the collection of Market Retribution include traders or retribution payers, retribution collectors, the market head or market coordinator, the assistant treasurer for market receipts, the Regional Development Bank (BPD), and the special treasurer for receipts.
Documents and records related to the collection of Market Retribution include receipts, the Coordinator's Money Receipt (TTUK).
Payment Receipt (STS), daily reports from assistant cashiers, and reports on collection and deposit from the retribution coordinator.
To determine the potential retribution revenue of a region, the following factors are considered.
Initial conditions of the region Expansion or intensification of retribution revenue collection The development of real per capita Gross Regional Domestic Product Population growth, as income can be influenced by the population size Inflation rate Adjustment of retribution rates New developments .
Potential Market Retribution of Central Mimika::
Rolling Door space size 2 x 3 = IDR 5000 x 168 x 30 x 12 = IDR 302.
Sales table size 2 x 1,5 x 3.
000 x 576 x 30 x 12 = IDR 24.
Waste management service IDR 500 x 2.
500 x 30 x 12 = IDR 180.
Two-wheeled vehicles per day IDR 2.
000 x 16 x 100 = IDR 3.
Four-wheeled vehicles per day IDR 4.
000 x 6 x 100 = IDR 2.
Table 2.
Effectiveness of Market Retribution Revenue in Mimika Regency Fiscal Year 2019 Ae 2023 Year Target (R.
Realization (R.
Effectiveness Criteria Effective Effective Effective Effective Effective Effective Source: Secondary Data from the Department of Industry and Trade.
Mimika Regency, 2023 Based on calculations from the market units, it shows that the effectiveness level has increased with the criteria of "Very Effective.
" This indicates that the revenue target set by the Mimika Regency Government is below its potential.
Therefore, the Regional Revenue Department, which is responsible for proposing the retribution target, needs to accurately calculate the potential Market Retribution revenue so that the revenue based on the set target can be further increased.
Mimika Regency has many markets, and one of the potential sources of revenue is the Mimika Central Market, which is expected to contribute to local revenue in accordance with regulations.
Therefore, strengthening support for revenue from retribution objects collected in exchange for the use of market facilities is important.
To increase the potential Market Retribution revenue in Mimika Regency in 2023, there are several things to consider, including the following:
The Market Retribution rate must comply with Mimika Regency Regional Regulation No.
10 of 2010 on Market Management in Mimika Regency, based on the Decree of the Head of the Department of Industry and Trade of Mimika Regency No.
10/19/KEP/21.
01/2019, with approval from the Mimika RegentAos Decree 12/04/Kep/43.
023/2010 on the rates for rental places/market stalls and other charges at Mimika Central Market.
The number of markets or physical facilities at the Mimika Central Market totals one market: the Mimika Central Market located on Hasanudin Street.
Timika.
The Mimika Central Market has a working area with facilities, including kiosks, stalls, plazas, and 2025 | Global Academy of Business Studies / Vol 1 No 3, 169-181 guard posts.
The public market services provided by the Mimika Regency Government for selling goods consist of kiosks, permanent stalls with tiled walls and floors, parking areas, available MCK .
, security officers, waste collection containers, and loading and unloading areas.
Potential Revenue from Traders The potential revenue from traders for the Timika Central Market and the types of services provided.
The potential Market Retribution revenue in Mimika Regency from 2019 to 2023 is as follows:
Table 3.
Potential Market Retribution Revenue Market Retribution Potential Potential Market Name Potential Active Potential Revenue (IDR) .
Mimika Central Market Source: Processed Data, 2024 Actual Market Retribution Revenue (IDR) Explanation:
The market is called the Mimika Central Market.
The potential Market Retribution consists of 1500 units of selling space, with 1350 active selling spaces engaged in transactions.
The potential target, assuming all stalls are actively used for selling, would be IDR 6,462,405,000.
However, after collection efforts by the revenue officers, the actual realization was IDR 6,316,390,068.
This amount was calculated from 2019Ae2023.
According to an interview with staff from the Regional Revenue Agency of Mimika Regency, the following was stated:
"Actually.
Mimika Regency has quite a good potential for retribution, including Market Retribution This is due to the consumerist nature of the Mimika community" .
nterview on January 14, 2.
The retribution potential in Mimika Regency is quite good, one of which is the Central Market Retribution.
This is evident from the consumerist behavior of the Mimika community, especially in shopping at the Central Market.
Furthermore, not all malls in Mimika sell essential household items like those in large cities.
Consequently, many people prefer to shop at the Central Market for all their daily Based on the table of potential Market Retribution revenue from the Mimika Central Market, when compared with the actual market retribution collected each year, there is a significant discrepancy, always falling short of the potential.
This result is derived from existing data, while many traders are still not registered with the market authorities.
Moreover, the collection process is still not optimal, and the presence of mini-markets has contributed to this issue.
These factors can lead to potential revenue As a result, the revenue that should have been higher is reduced due to the less-than-optimal implementation of the Market Retribution collection.
2 Effectiveness of Market Retribution Revenue This measurement examines the effectiveness of the Market Retribution revenue realization over the past five fiscal years in Mimika Regency.
In this measurement, the realization of the Market Retribution revenue is compared with the target for the Market Retribution collection.
If the number generated is greater than 100%, the collection result indicates an increasing effectiveness.
The table below shows that the average effectiveness of Market Retribution collection in Mimika Regency is 105%, which indicates that, on average, the collection of Market Retribution in Mimika has been effective from 2019 Table 4.
Effectiveness of Market Retribution in Mimika Regency for Fiscal Years 2019 Ae 2023 Year Target (IDR) Realization (IDR) Effectiveness Criteria Effective Effective Effective Effective Effective 2025 | Global Academy of Business Studies / Vol 1 No 3, 169-181 Source: Processed Data, 2024 Explanation:
For 2019, the target set by the Mimika Regency government through the Regional Revenue Agency was IDR 566,851,000, and the realization was IDR 592,409,000, resulting in an effectiveness of 105%, which falls under the "Effective" category.
For the year 2020, the target was IDR 566,851,000, and the realization was IDR 558,336,568, with an effectiveness of 98%, which is considered "Effective.
For the year 2021, the target was IDR 1,771,851,000, and the realization was IDR 1,780,667,500, with an effectiveness of 100%, categorized as "Effective.
For the year 2022, the target was IDR 1,766,851,000, and the realization was IDR 1,735,288,000, yielding an effectiveness of 98%, categorized as "Effective.
For 2023, the target was IDR 1,790,000,000, and the realization was IDR 1,649,689,000, resulting in an effectiveness of 92%, which is still categorized as "Effective.
3 Contribution of Market Retribution to Local Revenue (PAD) Local Revenue consists of the results of local taxes, retributions, local business profits, and other legitimate revenue sources.
To optimize the receipt of Local Revenue from the retribution sector, particularly Market Retribution in Mimika Regency, it is necessary to conduct studies and calculations to determine the contribution of Market Retribution to the Local Revenue of Mimika Regency over time.
Table 5.
Contribution of Market Retribution to Local Revenue in Mimika Regency .
9Ae2.
Fiscal Year Market Retribution (IDR) Local Retributions (IDR) Contribution 2,34% 4,56% 0,58% 1,02% 1,67% Average 2,03% Source: Secondary Data from the Department of Industry and Trade.
Mimika Regency, 2023 Explanation:
From the table above, it can be seen that the role or contribution of Market Retribution to Local Revenue is quite significant.
Over the period from 2019 to 2023, the average annual contribution was 2.
This means that the Local Revenue collected during this period showed a declining trend.
This indicates that the contribution of Market Retribution to increasing the Local Revenue (PAD) of Mimika Regency is still lacking.
This is reflected in the percentages of 2.
34% in the 2019 budget year, 4.
56% in 2020, and then decreasing to 0.
58% in 2021, 1.
02% in 2022, and 1.
67% in 2023.
During this period, the contribution of Market Retribution to Local Revenue fluctuated, showing instability, as seen in 2019, when the contribution increased by only 2.
03% from the previous year.
Table 6.
Analysis of Market Retribution Contribution to Local Revenue in Mimika Regency from 2019 Market Retribution Fiscal Year Local Retributions (IDR) Contribution (IDR) 2,34% 4,56% 0,58% 1,02% 1,67% Average 2,03% Source: Secondary Data from the Department of Industry and Trade, 2019 2025 | Global Academy of Business Studies / Vol 1 No 3, 169-181 2 Discussion 1 Mechanism for the Collection of Market Retribution at Timika Central Market .
Retribution Collection Procedure In the implementation of retribution collection, the Timika Central Market places several retribution These collectors are headed by a market head who is appointed to each market.
The market head is responsible for organizing and coordinating the collection of retributions by the collectors.
The market head has full authority over the market that they manage.
Supervising the market headAos collection of retribution is crucial to ensure that the collectors do not act arbitrarily in collecting retributions from traders.
The Market Retribution collected from each trader is for using the facilities provided at the market.
The market facilities include the market office, ticket counter, land, stalls, kiosks, toilets, prayer rooms, water, electricity, trash bins, parking, unloading areas, and drainage systems.
The determination of Market Retribution rates is based on regional policies, considering the cost of providing services, the community's ability to pay, and fairness aspects.
In addition to these factors, the retribution rates are also determined based on the governmentAos decision through the Head of the Department of Industry and Trade of Mimika Regency (SK No.
23/43/Kep/142.
45/2.
regarding the approval of the place rental fees and other costs at the Timika Central Market.
Market Management and Supervision The government-managed market is overseen, managed, and developed by the Mimika Regency Government through the Head of the Timika Central Market.
Village markets are managed by the respective village governments and supervised by the Mimika Regency Government.
The market management is appointed by the market head, with one of the appointed heads responsible for overseeing the market's activities.
Procedure for Retribution Collection at Timika Central Market The retribution is collected by KPP officers using the official assessment system, based on the Regional Regulation of Mimika Regency Number 10 Year 2010 on Market Management in Mimika Regency, with a direct collection system using valuable items or tickets.
Traders who do not pay their retribution on time will be subject to an administrative penalty of 2% per month of the total amount of retribution owed and will be charged using the Local Retribution Tax Bill (STRD) from Mimika Regency.
Traders are required to comply with the following regulations from the Regent:
The collection of retribution cannot be sub-contracted.
Retribution must be collected using SKRD or equivalent documents.
The form and content of SKRD are determined by the Regent of Mimika Regency Market Retribution Reporting System in Mimika Regency:
Retribution Collection The task of collecting retribution from traders at Timika Central Market, whether inside the central market area or in its surrounding area, is assigned to retribution officers, who report the collection results to the Head of Timika Central Market.
This is accompanied by a receipt of the deposit.
Coordinator or Head of Timika Central Market The Head of Timika Central Market is responsible for collecting, receiving, and storing the deposit through the Treasury Officer and reporting it to the Head of the Department of Industry and Trade of Mimika Regency, who then deposits it into the Regional Revenue Department (DISPENDA) of Mimika Regency via Bank Papua.
PBKPAeKPP (Treasurer Assistant for Revenue-KPP) The PBKP assists in collecting, calculating, and recording all retribution collected from all markets, particularly from the Timika Central Market, as deposited by the market head through the collection After the calculation and recording, the PBKP deposits all retribution money to the designated treasury at DISPENDA, which must be deposited within six working days.
BKP (Treasurer for Special Receiver.
Receives all collected retribution money from the PBKP, which is recorded and managed by the Mimika Regency DISPENDA.
BPD (Bank Pembangunan Daera.
The BPD is where the Market Retribution funds are deposited as part of the Local Revenue (PAD) 2025 | Global Academy of Business Studies / Vol 1 No 3, 169-181 of the Mimika Regency.
The BPD also acts as a regional treasury holder.
Procedure for Payment Based on the Regent's decision through the Head of the Department of Industry and Trade (SK No.
188/16/KEP/413.
501/2.
Mimika
Regent
(SK
No.
188/885/Kep/413.
013/2.
concerning the place rental fees and other related costs at Timika Central Market, the payment deadline for overdue retribution is set to be no later than 30 days after the due date.
Payments can be made directly to the Treasury Officer via collection officers and then deposited into the BPD or through the designated Market Management Office.
Payments must be made within the specified time using the SKRD (Local Retribution Tax Decision Lette.
or equivalent documents.
Payments must be deposited into the local treasury within 24 h.
If the payment is made after the due date, the trader will be charged with STRD (Local Retribution Tax Bil.
Payments must be made in cash and may be made with written permission from the appointed official, along with justifiable .
Procedure for Collection Collections can be made from retribution payers using a warning or reminder letter as the initial step of the collection process, issued seven days after the payment due date.
Within the specified time, the payer is expected to settle the owed retribution.
A collection notice is issued by the appointed official.
Calculation and Refund of Retribution If an overpayment occurs, the payer may submit a written request to the Regent through the Revenue Department (DISPENDA) as the technical service provider of the Local Retribution Budget of the Mimika Regency.
Overpayment can first be offset against any outstanding retribution or administrative Subsequently, it will be applied to future retribution payment.
The Regent, through DISPENDA, will issue a SKRDLB (Surplus Local Retribution Tax Decision Lette.
as per Regional Regulation No.
10 Year 2010 on Market Management in Mimika Regency and the SK from the Head of the Department of Industry and Trade of Mimika Regency (No.
188/16/KEP/413.
501/2.
regarding fees and rental costs at the Timika Central Market.
According to the interview with a respondent, it was stated that AuActually.
Mimika Regency has good potential for retribution, including Market Retribution itself.
This is due to the consumerist behavior of the Mimika communityAy .
nterview on January 14, 2.
Based on the interview, to support Local Revenue (PAD), proper data collection is conducted for market facilities and the determination of the retribution rates at Timika Central Market.
Timika Central Market has facilities such as kiosks, stalls, and open spaces that have been provided, as well as services including waste management, parking along public roads, liquid waste treatment, clean water supply, and fire-fighting equipment.
The Timika Central Market offers kiosks, stalls, and open spaces for traders to conduct their buying and selling transactions.
Conclusion The contribution realization level for the years 2019-2023 is very low.
The contribution levels have decreased over time.
This continuous decline can be attributed to external factors that have not been adequately addressed by the leadership of the Department of Industry and Trade of Mimika Regency, such as the large number of traders who have not been recorded and the lack of awareness among traders regarding the retribution they are required to pay.
Additionally, two- and four-wheeled vehicles frequently fail to pay for parking tickets owing to the manual collection system still in use.
The large potential and effectiveness of Market Retribution towards the budget target of Mimika Regency is evident, but the percentage results from the effectiveness of the retribution in Timika Central Market always show a decline and then a slight increase before declining again.
However, the criterion remains AuEffectiveAy because the percentage remains above 100%.
2025 | Global Academy of Business Studies / Vol 1 No 3, 169-181
References