<![CDATA[(The Effectiveness of Implementing Late Payment Penalties for Market Service Fees in Order to Improve Compliance with Fee Obligations in the City of Bekasi from 2020 to 2023) Market service fees are charges imposed for the issuance of permits or the provision of certain services by local governments to individuals or entities. However, in the city of Bekasi, there has been a decline in market service fee revenue from year to year, despite the existence of regulations regarding penalties. Market service fee penalties are imposed for late payment or non-payment of market service fees. The purpose of this study is to determine and analyze the effectiveness of the implementation of market service fee sanctions in order to improve compliance with mandatory fees in the city of Bekasi, as well as the obstacles and drivers of the implementation of market service fee sanctions in order to improve compliance with mandatory fees in the city of Bekasi. The theory used in this study is based on William Dunn's theory of effectiveness. This study uses a descriptive qualitative approach. The data used in this study are primary and secondary data. The results of this study indicate that the implementation of market service fee sanctions has not been effective in improving compliance with market service fees in Bekasi City. Among the challenges faced are the lack of firmness and socialization from the Trade, Industry, and Cooperatives Office, as well as the lack of discipline, compliance, and payment capacity among fee payers. Meanwhile, the drivers for implementing market service fee sanctions are to increase market service fee revenue and improve compliance and discipline among fee payers. Abstrak Retribusi pelayanan pasar merupakan iuran yang dikenakan atas pemberian izin atau jasa tertentu yang diberikan oleh daerah kepada orang pribadi atau badan. Namun, di Kota Bekasi terdapat penurunan penerimaan retribusi pelayanan pasar dari tahun ke tahun walaupun sudah didalamnya sudah diatur mengenai sanksi. Sanksi retribusi pelayanan pasar dikenakan atas keterlambatan setor atau penunggakan setor retribusi pelayanan pasar. Tujuan penelitian ini adalah untuk mengetahui dan menganalisis mengenai efektivitas penerapan sanksi retribusi pelayanan pasar dalam rangka meningkatkan kepatuhan wajib retribusi di Kota Bekasi, serta kendala dan pendorong penerapan sanksi retribusi pelayanan pasar dalam rangka meningkatkan kepatuhan wajib retribusi di Kota Bekasi. Teori yang digunakan dalam penelitian ini menggunakan teori efektivitas menurut William Dunn. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Data yang digunakan dalam penelitian ini menggunakan data primer dan data sekunder. Hasil dari penelitian ini menunjukan bahwa penerapan sanksi retribusi pelayanan pasar belum efektif untuk meningkatkan kepatuhan wajib retribusi di Kota Bekasi. Di dalamnya, terdapat kendala yang dihadapi berupa kurangnya ketegasan dan sosialisasi dari Disdagperin serta kurangnya kedisiplinan, kepatuhan, dan kemampuan membayar dari wajib retribusi. Sedangkan pendorong penerapan sanksi retribusi pelayanan pasar adalah untuk dapat meningkatkan penerimaan retribusi pelayanan pasar, serta meningkatkan kepatuhan dan kedisiplinan wajib retribusi.]]>
