Pembangunan Sistem Informasi Retribusi Pada Usaha Kecil Dan Sektor Usaha Informal Menggunakan Location Based Service Untuk Mendukung Peningkatan Pendapatan Asli Daerah

Erwin Yulianto


Based on UU No. 9 of 1995, Small Enterprises are
small-scale people's economic activities and meet the criteria of
net worth of at most two hundred million rupiahs or have
annual sales of at most one billion rupiahs and own ownership
in the form of individual businesses. The government seeks to
empower the business world to improve the growth of the
business climate, fostering and developing so that small
businesses are able to grow and strengthen themselves into
strong and independent businesses. The issue that is developing
at this time is not optimal data collection of people who have
small businesses from the informal business sector due to the
form of their business which is individual and not incorporated
so that the lack of Regional Original Income can be obtained
by the country. Many small businesses take place outside the
formal sector from economic transactions formed by the
country, but have the potential to increase business service
fees. The informal sector refers to small businesses that are
managed by individuals or families but are not equipped with
adequate business licensing, red zone violations, reluctance in
reporting tax obligations, non-compliance with labor
regulations that regulate work contract issues, and have no
legal guarantees in dealing with suppliers / customer. This
research was compiled to create an information system capable
of increasing the sources of Regional Original Income,
especially those originating from regional retribution in
accordance with UU No. 28 of 2009, namely business service
fees which are regional levies as payment for special business
services provided and / or provided by regional government
for the benefit of individuals or legal entity. The using of the
Location Based Service method on the software that is built
will be able to handle and coordinate information on small
businesses in each region so that it can help local governments
to manage Regional Original Income specifically Business
Services Retribution optimally.

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