Efektivitas Penyelesaian Keberatan Retribusi Kebersihan di Dinas Pendapatan Daerah Kota Manado
Abstract: This research aims
at examining the effectiveness of settling the objection of waste retribution
which is based on the time accomplished, coordination within relevant technical
institutions and the capability of human resources at Local Revenue Office of
Manado City. This study used qualitative research and the data were collected
through interviews, direct observing and documentation. The informants were
obtained based on the consideration of the researcher, i.e. they are deemed
able to provide objectives and accurate information in accordance with the
research problem. The informants from the civil servants of the Local Revenue
Office of Manado City were 3 persons and 5 persons from the compulsory of
cleanliness retribution so the total number of all informants was 8 persons.
The results of this study show that those involved in a compulsory retribution were
generally satisfied with the service but they did not feel satisfied with the
follow-up of results of the report’s objection. Thus it is suggested that in
order to improve the performance of employees required upgrading the capacity
in terms of employees’ active participation in education and functional
training on local taxes and retribution, the working motivation of employees
and compensation.
Keywords: effectiveness of
settling the objection, waste retribution
Penulis: Fyfiannie Ismayanti,
Ventje V Rantung
Kode Jurnal: jpadministrasinegaradd130209
