ANALISIS IMPLEMENTASI RETRIBUSI KEBERSIHAN PADA PENINGKATAN PENDAPATAN ASLI DAERAH DI KABUPATEN TANA TORAJA

Abstract

The Environmental Service is the implementing element of local government in the environmental sector, which is led by a Head of the Service. In carrying out its activities, information regarding the description of an agency can be assessed from the agency's accounting. In accounting activities, guidelines or references are certainly needed in carrying out the activities. This research aims to analyze the implementation of the Cleaning Levy on Original Regional Income in Tana Toraja Regency. The type of research used is descriptive qualitative. Data collection techniques involve in-depth interviews with several informants as well as observation and documentation to support the validity of the information. The data analysis technique uses the Miles and Huberman method, namely data collection, data reduction, data presentation and conclusions. The results of this research are that the implications of collecting cleaning fees in Tana Toraja Regency are still low due to the many inhibiting factors in their implementation, including the relatively low quality of human resources, the revenue management accounting system is still relatively low. The availability of facilities and infrastructure, both quality and quantity, is inadequate, there are still relatively few field officers, and the availability of recycled waste management technology does not yet exist.