Efektivitas Penetapan Retribusi Rencana Penggunaan Tenaga Kerja Asing (RPTKA) Provinsi Sulawesi Utara
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Abstract
Penelitian ini bertujuan menganalisis efektivitas penetapan retribusi Rencana Penggunaan Tenaga Kerja Asing (RPTKA) dalam meningkatkan Pendapatan Asli Daerah (PAD) Provinsi Sulawesi Utara. Dengan menggunakan metode deskriptif-kualitatif, data diperoleh melalui observasi, wawancara mendalam, dan dokumentasi. Fokus penelitian diarahkan pada dua aspek utama: perencanaan dan pelaksanaan penetapan retribusi RPTKA serta faktor penghambatnya. Hasil penelitian menunjukkan bahwa meskipun terdapat kerangka regulasi dan struktur kelembagaan yang memadai, efektivitas penetapan retribusi belum tercapai secara optimal. Hal ini disebabkan oleh ketidakakuratan perencanaan biaya, kurangnya validasi data tenaga kerja asing, dan keterbatasan kapasitas sumber daya manusia dalam proses implementasi. Ketepatan biaya dan ketepatan sasaran, dua indikator efektivitas dari teori Makmur, belum dapat diwujudkan secara maksimal. Penelitian ini merekomendasikan perlunya penguatan database TKA, integrasi antarinstansi, serta pelatihan teknis bagi aparatur pelaksana retribusi. Studi ini berkontribusi dalam penguatan tata kelola retribusi daerah berbasis kebijakan yang responsif terhadap dinamika ketenagakerjaan global dan lokal.
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