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One of service retribution component was grocery market retribution
and/or shopping complex. In 2003 Sambas regent released decision of Sambas
regency regent no. 158 year 2003 about collecting was grocery market retribution
and/or shopping complex for orange commodity. It because orange potency in
Sambas regency that interesting enough. Based on data that have gotten from
department of agriculture and animal husbandry Sambas regency in 2003 it’s about
6.394 hectares of orange garden area that spread in 12 sub-district in Sambas
regency and would be harvest in 2004 about 2.542 hectares with 11.184 ton
production in 2005-2007. Since regulations no. 34 year 2000 was imposed Sambas
regency Government in keeping income area tax goal, especially from orange
retribution that not based on the real potency yet, but only based on incremental
approach from the income of a year before. Revenue Service Sambas Regency
through Technical Implementation Unit (UPT) in each sub-district that had job to
did collecting orange retribution. Realization of orange retribution enrollment from
2007-2009 had not reach the goal and gradually decreased. This research to knew
how the mechanism orange retribution collecting in Sambas regency and to knew
factors that influenced the decreasing of orange retribution enrollment in Sambas
regency. Procedure of orange retribution collecting is done actively or with straight
system. It means retribution employers had to more active come to place of orange
collectors and bill payable retribution. Factors that influence orange retribution
enrollment was less of human source that had job to collect orange retribution, less
of socialization and program optimization that proclaimed by government, this was
match with facts in realm where cycle orange distribution in Sambas regency had
grown much, and found the right approach towards entrepreneur or orange
collectors in Sambas regency, in order to increase awareness the retribution
obligation in paying orange retribution.
Kata Kunci : pemungutanretribusijeruk, pendapatanaslidaerah