@thesis{thesis,
		author={Effendy  Sofyan and Husni  M. Thamrin and SELVINA  DELBI},
		title ={AKUNTABILITAS PEMUNGUTAN RETRIBUSI PASR DI KABUPATEN PENUKAL ABAB LEMATANG ILIR TAHUN 2018},
		year={2019},
		url={http://repository.unsri.ac.id/103232/},
		abstract={Based on the most potential source of local revenue and giving the biggest input to the regional treasury are regional taxes and fees. one of the regional levy levies based on the regulation of the regent of penukal abab lematang ilir no 18 of 2018 concerning procedures for managing markets and implementing market service levy collection. This market levy is included in the general service levy which provides a potential contribution to the binding development and welfare of the community. for that local government must really use the results of market levies as well as possible. but in fact the government's accountability for the use of levy results has not been maximized so that it can be said to be inefficient. The research used a descriptive-qualitative method to obtain primary data, namely documentation, observation and interviews with key informants and secondary data obtained from documents or regulations related to the problem under study. This study uses the concept of accountability according to Mahmudi quoting from Hapwood and Tomkins and Elwood. based on analysis and research it was concluded that the collection of pali market levies can be said to be effective when viewed from the achievement of targets but the utilization of levies has not been maximized and also the use of market facilities provided by the government is still ineffective, resulting in less efficient use of resources to a minimum in order to achieve optimum results , and transparency, government accountability is expected to be more accountable.}
		}