Volume 6, Issue 9, September – 2021 International Journal of Innovative Science and Research Technology

ISSN No:-2456-2165

Effectiveness of the Collection of the Levy and

Cleanliness in Increasing the Original Income of the
Area in the City of Gorontalo, Indonesia
Rusli Isa
Lecturer in Public Administration Program of the Faculty of Economics,
Gorontalo State University

Naomy Howay Desi Harmain

College of Public Administration Study Program College of Public Administration Study Program

Abstract:- Implementation of the levy policy of suffring I. INTRODUCTION

and cleanliness services is in Regional Regulation
number 16 of 2011. The research aims to find out and Since the era of regional autonomy the Government
analyze (1) the Effectiveness of The Levy on Spossess gives broad authority to the region in regional financial
and Hygiene Services in Increasing Regional Original management. The granting of financial management
Income of Gorontalo City, (2) what factors support and authority is intended to accelerate the realization of
hinder the Management of The Levy on Retaining and development goals, namely the realization of improving the
Hygiene Services in Increasing Regional Original Income welfare of society in general. In addition, another goal is for
of Gorontalo City.The data source in this study is local governments to have flexibility in finding sources of
primary data conducted using interviews. The research income in efforts to increase Regional Original Income. In
method used is qualitative method. The data analysis connection with this, various efforts are made by local
technique used is qualitative analysis. governments in developing regional financial receipts
including revenues sourced from local taxes and local levies.
The results of the study found that in general the Local taxes and levies are one of the sectors that have the
Gorontalo City Environment Agency has sought optimal potential to increase the original income of the region.
supervision in the collection of the levy and cleanliness
effectively. This is evident from the supervision through The granting of authority to the region in establishing
supporting documents of levy deposit, supervision the local levy is regulated in article 156 paragraph (1) of
carried out by the leadership and supervision by the Law number 28 of 2009 on Local Taxes and Regional
Inspectorate.Levy collection activities that cannot be Levies which states that "Retribution is stipulated by Local
cooperated with third parties are activities to calculate regulations". Related to this, the Gorontalo City government
the amount of the levy owed, supervision of levy deposit, is trying to increase revenue receipts through the regional
and levy collection. So that in billing the Gorontalo City levy. One of the levies set by the Gorontalo City
Environment Agency actually uses employees who are government is a levy that regulates the service of slinging
appointed as collectors in the levy on sposing and and cleanliness as outlined in the regional regulation of
cleanliness services. Gorontalo City number 16 of 2011. In this regulation, the
community and the organization's body or institution can
But the effectiveness of the levy on suffocate use or enjoy the service of suffocateur and cleanliness with
services still needs socialization that is carried out the consequences of the obligation to pay the levy stipulated
continuously in order to open insights about the in this local regulation.
importance of programs that certainly aim for
cleanliness and environmental health, especially in the The establishment of local regulations on sposing and
city of Gorontalo. The effectiveness of the levy on the cleanliness services is expected to contribute to the receipt
sposing service has not fully run optimally this is due to of local original income. Based on the facts and phenomena
the lack of resources (collectors) in each sub-district so that researchers have obtained since the implementation of
that the success of the program has not been optimal. To this regional regulation, the hope to be able to increase
further streamline the collection of the levy and income from the levy and cleanliness sector is not as
cleanliness is considered necessary to utilize or empower desired. From the data on the receipt of the levy on the
government devices in each village such as RW and RT Gorontalo City Environment Agency as the manager of the
because they are aware of the existence of citizens in levy on the sposing and cleanliness services has not been in
their neighborhoods. accordance with the expected target as presented in table 1.1
below:
Keywords:- Effectiveness, Management of Waste Levy.

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Table 1.1 Target and Realization of Receipt of Levy Receipts And the Cleanliness of Gorontalo City
No Years Target Realization Percentage
1. 2017 Rp. 800.000.000,00 Rp. 260.675.650,00 32,58 %
2. 2018 Rp. 1.000.000.000,00 Rp. 257.751.500,00 25,77 %
3 2019 Rp 850.000,000,00 Rp. 387.681.750,00 45,60 %
Source: Gorontalo City Environment Agency, 2020

From table 1.1 above it appears that the realization of II. LIBRARY REVIEW
receipt of the levy on sposing and cleanliness services has
not been on target every year. In 2018 the realization of the 2.1 Concept of Effectiveness
receipt of Rp.257,751,500.00 was not in accordance with the Effectiveness is a very broad and diverse concept of
target set at Rp.1,000,000,000.00 or by 25.77% even the view from experts, but substantively the concept of
total receipt decreased from the previous year. While the effectiveness is inseparable from; activities carried out,
realization of receipts in 2019 there was an increase from the resources used and results achieved both in quantity and
previous year of Rp.387,681,750.00 although not in quality. Mardiasmo (2002:134) suggests that effectiveness is
accordance with the previously set target. a measure of the success of an organization achieving its
goals. While Bastian (2006: 78) suggests that:
Another phenomenon that researchers encountered at "Effectiveness indicates success or failure in performance
the research site according to interviews with employees at achievement". Mahmudi (2007:101) in his view stated that:
the Gorontalo City Life Environment Office was not yet
effective. This is due to the lack of awareness from the "Effectiveness is a comparison between outcome and
public in paying the levy and also the lack of resources in output. Measures of effectiveness measure the success of an
charge of levying. The implementation of the levy and organization, program, or activity in achieving a set goal.
cleanliness is currently still limited to good business actors Measuring effectiveness measures the end result of a service
in shopping centers / shops, markets and other public service is associated with its output (cost of outcome). A service
places. While the voting on people's homes has not been may be produced efficiently but not effectively because it
effective and never even done, as stated by some residents does not add value to the customer."
that so far never asked for a levy on stoning and cleanliness.
In addition, some citizens do not know that there is an Looking at some of the views of the above experts in
obligation to pay the levy on sposses and cleanliness as relation to the effectiveness of the collection of sest
stated in regional regulation number 16 of 2011. forwarding and cleanliness services can be interpreted as a
measure of the organization's achievement in getting the
Initial information obtained by researchers that the desired results according to the targets and goals that have
sposing and cleaning services to the community is done for been determined. As Komarudin (1994:269) states that:
free or there is no levy fee. While in Regional Regulation "Effectiveness is a state that indicates the level of success or
number 16 of 2011 Article (8) letter (a) states that the rate of failure of management activities in achieving the goals that
the cleanliness levy of each house building is charged have been set first. Achieving goals effectively is not always
rp.5000 / month. Based on this phenomenon, researchers accompanied by maximum efficiency. The above concept
are interested in conducting research with a view to seeing can be interpreted that effectiveness is a situation that
the effectiveness of the collection of the levy on sposing and indicates a change, the existence of a success of activities in
hygiene services in goronalo city as stated in regional achieving goals.
regulation number 16 of 2011 on the Levy on The Service of
Sposs and Hygiene. Another view is put forward by Handoko (2001: 44)
who formulates that: "Effectiveness is the ability to choose
1.1 Problem the right goals or the right equipment to achieve the goals
1. How effective is the collection of the levy on sposing that have been set". Siagian (2004:50) states that:
and cleanliness services in increasing the original income "Effectiveness of work means the completion of work on a
of the area in the City of Gorontalo. predetermined time. This means that whether the execution
2. What factors determine the effectiveness of the of a task is judged to be good or not depends largely on
collection of the levy on sposing and cleanliness services when the task is completed, and does not primarily answer
in increasing the original income of the area in the City how to carry it out and how much it costs."
of Gorontalo.
2.2 Local Original Levy and Income
1.2 Purpose Based on the provisions stipulated in Article 1 number
1. To find out how effective the collection of levy on 64 of Law No. 28 of 2009 on Local Taxes and Local Levies
sposing and cleanliness services in increasing the described by "the local levy which is hereinafter referred to
original income of the area in the City of Gorontalo. as the levy is a local levy as payment for certain services or
2. To find out what factors determine the success of the permits specifically provided or granted by the Local
effectiveness of the levy on sposing and cleanliness Government for the benefit of private persons or Entities."
services in increasing the original income of the area in In connection with this, the Gorontalo City Government in
the city of Gorontalo. the development of regional economic potential seeks to

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utilize regional sources of income, especially those derived order to further clarify the data needed. Presenting data in an
from local taxes and local levies. Related to the Halim organized and systematical manner so as to form a complete
regional levy (2007:96) reveals that there are several types and integrated component. Interpreting data as a step to
of regional levies that can be used as a source of regional draw conclusions in an attempt to find the meaning of the
income including: data recorded and presented.
a. General Services Levy, 1) health care levy, 2) cleaning
service levy, 3) replacement levy on ID card printing IV. RESEARCH RESULTS
fees and Civil Records Act, 4) funeral and burial services
levy, 5) public roadside parking service levy, 6) market 4.1 Effectiveness of Receipt of The Levy on The Service
service replacement levy, 7) motor vehicle testing levy, of Sposs and Cleanliness.
8) fire extinguisher inspection levy, 9) replacement levy The main Regional Original Income generally comes
on map printing fees, 10) levy on the provision and from The Local Tax and Local Levy which is determined
suction of latrines, 11) liquid waste management levy, based on local laws and regulations. Especially for the City
b. Business Services Levy, 1) levy on the use of regional of Gorontalo Levy Of The Ministry of Care / Cleanliness is
wealth, 2) wholesale and grocery market levy, 3) auction the system of Official Assessment System which means that
place levy, 4) terminal levy, 5) slaughterhouse levy, 6) the voting system that gives authority to the Government to
levy on local business production sales, 7) recreation and determine the amount of retribution set through local
sports levy, 8) crossing levy and 9) local business regulations. With this system, the City Government
production sales levy. optimizes the acceptance of intensive collection of the levy /
c. Certain Licensing Levy, 1) levy on building permits, 2) cleanliness. This system was taken with the aim of public
license levy on alcoholic beverage sales, 3) disruption awareness in paying the levy and cleanliness to support the
permit levy, 4) trayek permit levy and 5) fishing business atmosphere of a clean, comfortable, and beautiful city. The
license levy. expected results with the levy on sposing and cleanliness
services will be able to increase the original income of the
From the description above it appears that the levy on region.
sposing and cleanliness services goes into the type of
general service levy. In connection with the service of the Based on the results of the study obtained data
levy and cleanliness that is the Object of the Levy on The information on the effectiveness and contribution of receipt
Service of Sposahan or Cleanliness as referred to in Article of the levy on the service of sposing and cleanliness lapse in
110 paragraph (1) letter b of Law No. 28 of 2009 is a service 2017-2019 as in table 4.2 below:
of sposses / cleanliness organized by the Local Government,
consisting of; a) provision of landfill sites or final Table 4.2 Ratio of Effectiveness and Contribution of
destruction of waste, b) the collection or collection of waste Receipt of The Levy on Retaining and Hygiene Services
from its source to temporary disposal sites, and c) the From 2017 - 2019
transportation of waste from its source and/or temporary Effectiveness Ratio
disposal sites to landfill sites. No. Year
Budget Potential Levy PAD
1. 2017 44,245 3,461 0,177
The levy on sposing and hygiene services is a policy 9,144 %
% % %
instrument carried out by the government in an effort to 2. 2018 27,529 2,930 0,251
regulate public awareness of the importance of cleanliness 14,792 %
% % %
and is a potential in increasing Regional Native Income 3. 2019 31,847 1,677 0,148
(PAD) as a source of regional revenue. Because Regional 10,531 %
% % %
Original Income is the backbone of regional financing, Rata-rata 34,540 2,689 0,192
therefore the ability to implement the economy is measured 11,489 %
% % %
by the amount of contribution made by Regional Original Source: DLH Kota Gorontalo, 2021
Income to APBD, the greater the contribution made by
Regional Original Income to APBD means the smaller the From table 4.2 above it was found that the
dependence of local governments on the central government. effectiveness of the achievement of the levy on
suffocatement services and the realization of the realization
III. RESEARCH METHODS provided was still quite minimal with an average value of
34,540% of the budget set by the government or the
The data collection technique used in this study is Gorontalo City Environment Agency. From the table above
observation directly to the research object to obtain relevant, it also appears that the effectiveness value of the largest
actual and valid data both qualitative data (policy) and average receipt of the levy on suffocatement and cleanliness
quantitative data and conduct interviews with relevant from the largest budget was in 2017 at 44.245% while the
parties. In addition, collecting secondary data through average achievement of the smallest receipt in 2018 was
official publication data by gorontalo city government 27,529%. The small acceptance in 2018 was due to the
agencies, as well as conducting comprehensive studies determination of budget targets that were too high and
through literature, theories, articles and journals related to without considering the value of the previous year's receipts.
research topics, on research using data analysis techniques
by verivikasi data for the purpose of simplification of data in

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Meanwhile, for the effectiveness value of the potential sposing and cleanliness services that will be included in the
acceptance of the levy on average of 11.489%, this shows Regional Revenue and Spending Budget the following year"
that the effectiveness value is still low and far from the (May 20, 2021).
expectations of the Gorontalo City Environment Agency
agency. The effectiveness of achieving this acceptance The same statement with the PDLH 1 informant was
based on the ratio of receipts of the levy in the last three conveyed by the PDLH 2 informant that:
years as table 4.2 above amounted to 2,689% so that the “..... Updating object data and mandatory valid retribution is
average ratio of receipts impacted very minimally on the very important considering that on this basis we can
increase in local original income of only 0.192%. determine the program plan and the potential acceptance to
be achieved in the following year" (May 20, 2021)
4.2 The Levy and Cleanliness Service in Gorontalo City
The process of service of retribution and rest in the Looking at the statements of the two key informants
city of Gorontalo based on the results of observations is above shows that the Gorontalo City Environment Agency
carried out by performing stages in the form of: annually updates data to obtain information on how to
determine program plans and targets for receiving the levy
1. Collection of object data and mandatory retribution. and cleanliness.
Efforts made by the Environment Agency to collect
object data and mandatory retribution in achieving the 3. Levy Collection And Its Impact
increase in local original income as stated by the informant The process of carrying out billing to objects and
PDLH 1 as a key informant in this study that: mandatory retribution is carried out by appointed officers in
“.... Every year we from the Department re-register object each sub-district and has an impact on the receipt of regional
data and mandatory retribution in an effort to draw up a cash as disclosed by the following PDLH 1 informants:
program plan and an estimated plan for receipt of retribution “..... In each district of the officer who carries out the levy
from the sposing and cleanliness services in an effort to collection every month. The collection of this levy is
contribute to the increase in local original income" (May 20, directly proportional to the establishment of the sewage and
2021). cleanliness service, meaning that all objects and mandatory
levies are obliged to pay the levy and get services in the
In line with the statement of the informant PDLH 1 form of transportation of garbage from temporary shelters to
key informant PDLH 2 states that: the final disposal" (May 20, 2021).
“...... The development and increase in the number of
residents in the city of Gorontalo coupled with the increase Similar statements were made by PDLH 2 informants
in residential residential areas built by developers will as follows:
obviously add object data and mandatory retribution. The "......"Levy collection activities are carried out by levy
increase in the number of residents along with the increase collectors in each sub-district every month and deposited to
in housing area encourages us the Department to do the the treasurer of the designated levy recipient. Levy
planning of both the program and the estimated number of collection will contribute to the receipts to be received,
receipts from the levy on sposing and cleanliness services" because with billing by collectors will increase receipt of the
(May 20, 2021). levy" (May 20, 2021)

From the statement from the two key informants above From the statements of the two informants above
shows that the Gorontalo City Environment Agency shows that the levy collection activities are carried out ruti
annually updates information on the amount of object data every month. Levy collection activities by collectors are
and mandatory retirement. Update object data information expected to further streamline the amount of levy receipts as
and mandatory retribution is not only collected but done one of the original sources of income of the region.
verification of data truth after that data validation is done.
The truth of the object data information and the mandatory 4. Supervision and Evaluation of Levy Collection
levy is needed and used as a basis in determining the In the levy collection activities carried out by the
program plan and the plan to receive the levy on sposing and collector in each sub-district, supervision and evaluation are
cleanliness services for the following year. needed from internal parties in the Environment Agency and
other agencies related to regional financial management. In
2. Data Update on Objects and Mandatory Retribution this regard, the PDLH 1 informant provides the following
Related to updating data on objects and mandatory statement:
retribution by the Gorontalo City Environment Agency as in “..... Every levy collection activity is carried out supervision
the previous step of collecting object data and mandatory and evaluation every month by the Internal Environment
retribution up to validation, then the next step is to update Agency and from other agencies in this case the Gorontalo
the data as disclosed by the following PDLH 1 informant: City Inspectorate who conducts audits every semester" (May
“...... Every year we as an agency that is given the task of 20, 2021).
handling the levy of the sposing and cleanliness services are
responsible for the data collection. From this data update, it
can be determined the required budget of the program to be
implemented and the potential acceptance of the levy on

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Similar statements were made by PDLH 2 informants and a lack of personnel in both billing and personnel in
as follows: transportation" (May 20, 2021).
“..... Supervision and evaluation of the levy collection
carried out by the Internal Service every month such as Other statements are delivered by key informants of
matching between the amount received and the evidence of KLTR 1 in order to achieve the effectiveness of the
deposit from the collector. While the supervision and collection of the levy and cleanliness as follows:
evaluation carried out by the Gorontalo City Inspetorate is “..... The effectiveness of the levy on the levy as a whole has
carried out every semester" (May 20, 2021). not been able to meet the targets that have been set. The
main cause is from this increase due to the lack of collectors
From the statement of the two informants above shows (human resources) who are in charge of levying. In each
that the levy is carried out supervision and evaluation subdistrict the power is very limited, sometimes a collector
starting from collectors in each sub-district by matching the is responsible for up to two or three villages even for one
amount of data received with evidence of deposit subdistrict sometimes handled by one collector". (May 21,
documents, as well as the supervision and evaluation from 2021).
the Gorontalo City Inspectorate.
Meanwhile, one of the mandatory levies gives a
4.3 Factors That Determine the Effectiveness of The different statement as conveyed by MWR 1:
Levy on The Collection of Retaining and Cleanliness “..... Just suggest, create a zoning system, which areas
Services should be transported every day, every two days. It can also
The effectiveness of the levy on the levy on the sposss multiply the garbage bank and move the community to
and cleanliness is an evaluation of the implementation of process waste into value. The production of garbage must be
one government policy related to local regulations on every day there, even the volume is increasing, it is
retribution on the target group of policies and implementers necessary to add a transport officer, and the incentive of
of the policy itself. Research facts found that policies issued garbage collectors is raised from the garbage levy. It is also
with a clear purpose but experiencing obstacles in time for the garbage levy to be raised in value, because so
implementation because faced with various obstacles and far the dues are only 5,000 per month or a year 50,000"
faced with supporting aspects of the implementation of the (May 22, 2021).
policy. Factors that support and hinder the effectiveness of
the collection of the Cleanliness Service Levy in Increasing From the statement of the informants above shows that
Regional Original Income (PAD) of Gorontalo City can be various efforts were made by the Gorontalo City
said as follows: Environment Agency in achieving the goal of effectiveness
of the levy on suffocateur and cleanliness services to
1. Achievement of Goals. contribute to the increase in the original income of the
To achieve the effectiveness of levy collection can region. While other informants stated that there is still a lack
contribute to the increase in local original income, it is done of resources collectors levy and lack of garbage transport
by analyzing the inhibiting factors and supporting factors. In officers from people's homes as mandatory retribution.
this regard the informant PDLH 1 provides the following
statement: 2. Integration
“..... Analysis of inhibiting factors and supporting the To achieve effectiveness in the collection of the levy
effectiveness of our levy collection is conducted every six and cleanliness of the need for program socialization, all
months in order to achieve the goal of increasing the organizational elements involved in the program must serve
contribution to the increase in local original income" (May as a condition for the achievement of the goal. In this regard,
20, 2021). the PDLH 1 informant provides the following statement:
“..... The socialization of the program is carried out in an
The same statement was conveyed by the PDLH 2 integrated manner with related agencies such as the
informant as follows: Financial Office which explains the process of managing
“..... We from the Department often conduct analysis of and using levy funds and from the Health Service providing
inhibitory factors and factors that support the effectiveness understanding to the community of the importance of
of the levy on sposing and cleanliness services. Analysis is environmental cleanliness" (May 20, 2021).
more often done especially phasing, both in phasing out the
achievement of parts and phasing in the sense of A similar statement was made by PDLH 2 which
periodization. After an analysis on this phasing then an provided the following statement:
evaluation of the inhibition factor and sought a solution that “..... In connection with the levy, the Department has
later became the next year's program. For the supporting socialized together with related agencies such as the
factors of effectiveness is maintained even more improved" Financial Service and the Health Service. In the
(May 20, 2021). implementation of socialization conveyed the purpose and
purpose of the imposition of retritbusi, its management up to
Further pdlh 2 informant added his statement that: its utilization, and conveyed about the importance of a clean
“..... Inhibitory factors are found in mandatory commitment and healthy environment" (May 21, 2021).
to retribution that sometimes does not meet the obligation to
pay (delinquent) levies, equipment used to carry garbage

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While a different statement was conveyed by KLTR 2 From the above statement it appears that the issue of
informant that: adaptation to the organizational environment is a concern for
“..... The implementation of the socialization of the levy on the Environment Agency, especially in the implementation
the service of suffocateur and cleanliness is not fully of the levy program and when procuring resources or
conveyed to the community in the sense that not all collectors.
communities know the levy of suffocateur and cleanliness so
that when collectors do the collection of the levy the V. DISCUSSION
community states that they are never told tenta levy and
cleanliness" (May 22, 2021). Based on the findings of the study the effectiveness of
cleaning service levy collection in increasing Regional
In line with the statement of the KLTR 2 informant, Original Income (PAD) of Gorontalo city can be seen from
MWR 2's anchor informant gave the following statement: the following descriptions:
“..... To our knowledge of the collection of the levy and
cleanliness before the 2000s billing along with the PDAM a. Data Collection
dues, but since the 2000s this no longer exists, so we assume From the results of the research obtained that the
that the levy and cleanliness no longer exist and we were collection of data is done in various ways, namely by re-
never told that the levy collection will be done by collectors. recording and by hearing complaints from the public about
If it can be for levy billing it is necessary to empower RT or the effectiveness of the collection of the levy on the
RW elements so that the achievement of goals will be suffocege and cleanliness in the city of Gorontalo. Then the
effective" (May 22, 2021). next process is carried out by varification of updated data
about the mandatory levy. With this activity, it is expected
Looking at the statements of the informants above it that the potential levy on sposing and hygiene services in
appears that the socialization of the levy has been carried out Gorontalo City will experience an increase that is a
by the Department but has not been evenly distributed benchmark for the success of the Gorontalo City
throughout the community. The implementation of levy Environment Agency in the implementation and
socialization is only carried out centrally and is not implementation of policies carried out.
continued to the village level.
Efforts are made to realize the program, where in this
3. Adaptation. position the executive regulates ways to organize, interpret
In order for the effectiveness of the collection of the and implement the policies that have been selected. Thus by
levy and cleanliness, the ability of the organization in this organizing, an executive is able to organize effectively and
case the Environment Agency to adjust to its environment is efficiently resources, units and techniques that can support
needed. Benchmarks are needed in the process of the implementation of the program, as well as interpret the
procurement and replenishment of resources, especially levy planning that has been made, and instructions that can be
collectors in each sub-district and an assessment of followed easily for the realization of the program
individual and group behavior in support of the achievement implemented.
of target goals. Related to this following the statement
PDLH 1: Based on the description above, it was concluded that
the effectiveness of levy collection with the availability of
“..... In the implementation of our program from the Office accurate data on mandatory waste levy, the implementer of
always strives to adjust to the organizational environment, the program will easily plan and implement programs
especially the community as an object or mandatory levy. related to the purpose of issaning this program. So that the
Likewise, with the procurement and replenishment of target of isning a levy program for sposing and cleanliness
resources, especially our collectors always pay attention to services achieves the goal in order to contribute to the
the condition and capabilities of the organization and do not increase in the income of the Original Region in the City of
forget to make an assessment of the behavior of individuals Gorontalo.
and groups" (May 20, 2021).
b. Billing Activity System and Its Effects
The above statement is supported by the following The effectiveness of the collection of the levy on the
PDLH 2 informant: sposs and cleanliness services needs an orderly and orderly
“..... Adaptation to the environment is something that billing system and sufficient energy support (kolekor) so
concerns us in the application of the program, especially that the levy from the mandatory levy can be collected in
regarding the collection of retribution, because this if wrong accordance with the targets that have been set. Based on the
in taking action or applying it will be fatal. Seementara for findings in this study, it was obtained that the ratio between
filling or procuring resources we always pay attention to the collectors and mandatory retribution is quite large the
condition of the organization's capabilities, especially difference in comparison where the number of collectors is
financial capabilities and do not forget we conduct an less in number than the mandatory levy. This resulted in
assessment of the behavior of individuals and groups at the collectors being overwhelmed in billing so that the target of
time of resource procurement (collectors)" (May 20, 2021). achieving Regional Original Income (PAD) has not been
achieved.

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The community as a mandatory levy hopes that the mandatory retribution both as individuals and as
implementing party of the policy can establish a levy billing organizations or companies.
system that is regularly and routinely every month so that c. Resources, the availability of resources is very
when paying the levy obligations are not too large the fees influential in the collection of the levy and cleanliness.
paid. The findings of the study also obtained billing by To further streamline the levy collection, it is considered
collectors have been done well where the gorontalo city necessary to empower the role of the RW and RT as the
environmental agency. spearhead in both socialization and levy collection and
cleanliness, because those who are more aware of the
c. Evaluation and Supervision of Retribution existence of community residents in their neighborhoods.
Levy collection cannot be left to third parties however,
in this sense it does not mean that local governments should V. CONCLUSIONS AND SUGGESTIONS
not cooperate with third parties. In the process of levy
collection local governments can invite the cooperation of Based on the results of the study it can be concluded
certain bodies that because of their professionalism deserve that the collection of the cleanliness service levy in
to be trusted to participate in carrying out some of the tasks increasing the Regional Original Income (PAD) of the city
of voting certain types of retribution more efficiently. of Gorontalo has not been effective. The main factor causing
the ineffectiveness of the levy is due to the lack of resources
The results of the study found that the Gorontalo City in the levy collection. Another factor is the lack of sausages
Environment Agency has sought optimal supervision in the to the community as mandatory retribution so that most of
collection of the levy and cleanliness effectively. This is the public is not aware of the levy and cleanliness, the
evident from the supervision through supporting documents effectiveness of levy collection and confiscation can be
of levy deposit, supervision carried out by the leadership and achieved by updating data through data collection and
supervision by the Inspectorate.Levy collection activities verivikasi back data mandatory retribution. In addition, to
that cannot be cooperated with third parties are activities to achieve the effectiveness of the levy collection of sposing
calculate the amount of the levy owed, supervision of levy and cleanliness services, there needs to be an orderly and
deposit, and levy collection. So that in billing the Gorontalo orderly billing system and sufficient energy support
City Environment Agency actually uses employees who are (kolekor) so that the levy from the mandatory levy can be
appointed as collectors in the levy on sposing and collected in accordance with the targets that have been set.
cleanliness services. To further streamline the collection of the levy and
cleanliness is considered necessary to utilize or empower
The lack of effective collection of the levy on slinging government devices in each village such as RW and RT
services in the city of Gorontalo according to the because they are aware of the existence of citizens in their
observations of researchers is also caused by ineffective neighborhoods.
socialization, meaning that socialization to the community is
still lacking. The effectiveness of the levy on suffocate REFERENCES
services still needs continuous socialization in order to open
insights about the importance of programs that certainly aim [1]. Bastian. Senses. 2006. Public Sector Accounting
for cleanliness and environmental health, especially in the System. Jakarta: Salemba Four publisher.
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[4]. Hidayat Dan Sucherly. 1986. Increased Productivity of
Based on the description of the discussion above, Government Organizations and Civil Servants, Case of
researchers recommend several criteria that can be used as a Indonesia. Jakarta: Jakarta: LP3ES
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mandatory data levy that is updated periodically will [7]. Kurniawan. Great. 2016. Effectiveness of Media
make it easier both in the preparation of the program Center in Providing Complaint Handling in Surabaya
plan and the amount of levy revenue. In addition, it will City Communication and Informatics Office. Journal of
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b. Socialization, intended so that every citizen knows the [8]. Mahmudi. 2007. Public Sector Performance
obligations to which he or she is responsible as Management. Yogyakarta: Publishing and Printing
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Volume 6, Issue 9, September – 2021 International Journal of Innovative Science and Research Technology
ISSN No:-2456-2165
[9]. Mardiasmo. 2002. Autonomy and Regional Financial
Management. Yogyakarta: Publisher Andi.
[10]. Robbins, Stephen P. 2002. Principles of
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[11]. Siagian. S.P. 2004. National Development
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[14]. Law number 28 of 2009 on Local Taxes and Local
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[15]. Regional Regulation number 16 of 2011 on Levy on
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