Extensification of Mandatory Waste Retribution in Increasing Local
Revenue Receipt in Medan City
MUHAMMAD HUSNI THAMRIN1,*, FAISAL ERIZA1, AULIA RAHMA RITONGA1,
FAIZ ALBAR NASUTION2, IMMANUEL CRISTWO BANGUN2
1Faculty Vocational Studies,
Universitas Sumatera Utara,
Medan 20222,
INDONESIA
2Faculty of Social and Political Sciences,
Universitas Sumatera Utara,
Medan 20222,
INDONESIA
*Corresponding Author
Abstract: - The extensification of mandatory waste retribution in increasing local revenue in Indonesia is
related to waste management and collection of waste service retribution. Meanwhile, Medan City in Indonesia
faces significant challenges in waste management. The waste problem itself is one of the major and crucial
issues that must be addressed as soon as possible. This is also the basis for the Medan City government to
intensively implement waste services in Medan City. The purpose of this study is to describe how the
government's effort in extensification of waste retribution to increase Local Revenue in Medan City. The
research method used descriptive qualitative with in-depth interviews with stakeholders and the community. In
addition, they are conducting documentation and observation in the form of direct observation and collecting
documents regarding the research phenomenon. Data analysis technique through data reduction, presentation,
and conclusion drawing. The Medan City government expanded waste retribution to increase local revenue and
promote sustainable development. This includes bureaucratic reform, strengthening regulations, community
socialization, and improving the quality of waste services. The government has authorized the sub-district head
to manage the collection and determine the executor of the mandatory waste retribution. This policy also
expands the subject of retribution obligations to explore a broader revenue potential. Community involvement
is significant, as the community plays a role in implementing retribution collection. Communities, through
various means, generally accept the implementation of mandatory waste retribution and expect to contribute to
sustainable development efforts. However, environmental factors, income level, and understanding of
environmental issues may affect their perception.
Key-Words: - Extensification, Waste, Retribution, Receipt, Revenue, Local.
Received: June 9, 2024. Revised: October 19, 2024. Accepted: November 17, 2024. Published: December 10, 2024.
1 Introduction
Local government autonomy in local revenue aims
to provide authority to local governments to fund
the implementation of regional autonomy by
regional potential as a manifestation of
decentralization, [1]. The potential sectors of Local
Own Revenue in Medan City Government to be
developed are local taxes and local levies. The
Medan City Government aims to intensify the
subjects and objects of Local Revenue by increasing
the number of taxpayers and expanding the types of
taxes and levies collected. One is the Medan City
Government's extensification of mandatory waste
retribution to increase local revenue, [2].
The problem of extensification of mandatory
waste retribution in increasing local revenue in
Indonesia is related to waste management and
collection of waste service retribution, [3]. In
addition, proper waste management practices are
essential for sustainable waste management.
Research is being conducted in Indonesia to find
suitable solutions to managing the waste problem,
[4]. Previously, research has illustrated the various
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DOI: 10.37394/232015.2024.20.73
Muhammad Husni Thamrin, Faisal Eriza,
Aulia Rahma Ritonga, Faiz Albar Nasution,
Immanuel Cristwo Bangun
E-ISSN: 2224-3496
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issues society faces regarding waste management
and the importance of using sustainable techniques
in such management, [5]. In addition, the high
production of non-biodegradable waste in Indonesia
leads to the heavy use of landfills, which contradicts
the circular economy concept, [6].
In Medan City, Indonesia, the situation is more
complicated as the waste management problem is
huge. Everything faces obstacles, from the waste
collection stage to its monitoring, [7]. Lack of
public awareness and inadequate measures from the
government are the main causes. This is reflected in
the large number of landfills that the Medan City
government still has to manage. Improper waste
disposal methods also contribute to the problem of
waste accumulation. However, the Medan City
government is working hard to address this
environmental issue. They have taken various steps
to improve the waste management system and
enhance the methods used, [8]. Meanwhile, 250,000
households by 2023 were designated by the Medan
City Government as mandatory waste retribution.
This is indicated as an effort to expand the coverage
of waste retribution fees and increase revenue for
waste management services, [9].
This expansion of waste retribution is expected
to help the Medan City government solve the waste
problem and address this issue in a profound and
structured manner. The result of this retribution is
expected to be a practical step for the government in
improving waste management services. The
improvement of waste services is based on waste
handling and reduction principles. The Medan City
Government itself is principled in integrating the
system from upstream to downstream, infrastructure
development which mainly includes repairing and
expanding the city's culverts, conducting campaigns
on waste, calculating and setting mandatory waste
retribution rates, consistent law enforcement
through the establishment of waste-related regional
regulations, and gaining commitment from regional
leaders such as sub-district heads to participate in
implementing efforts to improve waste services in
Medan City.
The Mayor of Medan optimized the
intensification of mandatory waste retribution by
organizing a meeting to review this policy's
implementation to increase local government
revenue from waste management, [10]. Waste
retribution fee is a system established by local
governments to fund and manage waste collection
and disposal services. These fees are usually
charged to households or businesses based on
factors such as the amount of waste generated or the
size of the property. The purpose of waste
retribution is to support responsible waste
management practices, reduce waste generation, and
fund the costs associated with waste collection,
transportation, and disposal. By implementing waste
retribution, cities aim to encourage recycling, waste
reduction, and proper waste disposal methods, [9].
Waste Retribution itself, one of the measures in
increasing local revenue, especially by expanding
waste retribution, can benefit local governments.
Although the specific impact of this strategy may
vary depending on the region and its specific
conditions, some potential benefits can be achieved.
It is essential to recognize that the successful
implementation of waste retribution in increasing
local revenue depends on various factors, including
effective implementation and enforcement, public
awareness and education, and the willingness of
individuals and businesses to comply with
regulations. In addition, ensuring that the retribution
system is fair and does not burden the income
vulnerable and share it proportionally is crucial.
On the other hand, the waste problem is one of
the significant and crucial issues that must be
addressed as soon as possible. This is also the basis
for the Medan City government to implement waste
services intensively in Medan City. It takes
continuity in responding to waste problems.
Through waste retribution, the funds obtained will
be used to solve the waste problem; waste
retribution can also be one of the ways for the
Medan City government to increase its local
revenue. Therefore, the specific objective of this
study is to analyze the extension of mandatory waste
retribution in increasing local revenue receipt in
Medan City.
2 Literature Review
2.1 Tax Extensification
Tax extensification is a strategic step in tax policy to
increase revenue by expanding tax coverage. This
measure includes more individuals and sources of
taxable income sources can also be considered the
opposite of tax exemption, where the goal is to
reduce the tax burden by granting exemptions to
specific individuals or income categories, [11]. On
the other hand, tax extensification is a strategy
applied to increase tax revenue without having to
undergo the process of increasing tax rates. Other
approaches that can be used to achieve this goal are
expanding the scope of taxable income, eliminating
potential tax deductions or exemptions for
individuals or entities, and increasing tax liabilities
for individuals or entities, [12].
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Tax intensification is a strategy that aims to
increase individual or corporate compliance with
their tax obligations. Of course, this action can be
implemented through more routine tax audits and
investigations and by imposing heavier fines for
individuals who violate tax provisions.
Intensification aims to increase the revenue of
individuals liable to pay tax without changing the
rules regarding individuals or the amount of tax they
must pay. Ultimately, the difference between tax
extensification and tax intensification lies in the
approach used to generate additional revenue
through taxation. Extensification is concerned with
expanding the scope of taxation to include
additional individuals or new sources of revenue.
Intensification itself relates to efforts to increase
compliance with current tax regulations.
Meanwhile, if you look at tax intensification itself, it
aims to maximize revenue from current taxpayers
by increasing compliance and law enforcement
methods, [13].
Previous literature reviews have extensively
examined the role of tax extensification in
enhancing state revenue. Along with empirical
research into widespread approval of environmental
taxes. Environmental tax. Although not directly
related to tax extensification, it can provide insight
into how people perceive taxes related to
environmental issues, [14]. Another study examined
how individual income tax changes affect long-term
economic growth. While this analysis focuses on
individual income tax reform, it can also provide
insight into how tax changes affect overall
economic growth, [15].
The theoretical and empirical literature on the
growth consequences of tax changes can shed light
on how tax changes impact economic growth and
other relevant concerns, [16]. Furthermore, the
paper revisits the issue of waste taxation in
emerging countries. While focusing on waste
taxation, this study can shed light on how taxes can
encourage sustainable development, [17].
Furthermore, this report highlights the challenges of
the current international business income tax system
and suggests improvements. Although the focus is
on corporate income tax, this research can provide
insights into ways to develop and implement tax
reforms, [18].
2.2 Garbage Retribution
A waste levy is a system where individuals or
households pay a fee for waste management
services such as collection, transportation, and
disposal. Waste levy is assumed to be a waste
management fee or waste management tax. Thus,
the expansion of waste retribution is to increase
local revenue derived from the tax object. The
condition of the high population, the high amount of
waste generated, and the efficiency of the waste
management system allows for an increase in local
revenue, [19].
The expansion of waste retribution can increase
funding to finance waste management infrastructure
and services. This influences waste disposal
behavior, which can lead to sustainable
environmental development. But, of course, some
potential problems and limitations must be
considered when implementing or developing a
waste levy system. These may include public
opposition, particularly if the fees are regarded as
excessive or unfair, and the necessity for adequate
enforcement and monitoring methods to assure
compliance. The issue of municipal solid waste has
become a primary global concern, [20].
Waste mismanagement is a problem in
developing countries, and there are multiple sources
of pollution due to different waste fractions, [21]. A
literature review on solid waste management in
developing countries analyzed key concepts and
issues relevant to solid waste management, [22]. A
feasibility study of e-payment for local retribution in
Gresik Regency found that the collection of waste
retribution experienced constraints due to limited
human resources collecting the retribution, [19]. An
ideal waste retribution system should be fair and
standardized. However, the waste retribution system
in Indonesia needs to be fair, and the amount paid to
the temporary disposal site (TPS) is still voluntary
as there has been no training at each RT and RW
office regarding the standardized amount of waste
retribution to be paid. A study at UC San Diego
suggested dynamic food pricing to reduce landfill
waste, which could be a potential solution to the
organic waste problem, [23].
2.3 Local Revenue and Economic Growth
Previous literature has studied the relationship
between income inequality and economic growth.
While not directly focusing on local revenue, this
research can provide valuable insights into the
broader relationship between income and economic
growth, [24]. The next study explains conceptual
issues related to regional income estimation. This
article discusses how regional income estimation
facilitates the analysis of market potential and
consumer income, [25]. In addition, this study
specifically analyses the effect of regional own-
source revenue, personnel expenditure, goods and
services expenditure, and capital on economic
growth in a region, [26]. Furthermore, this study
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Muhammad Husni Thamrin, Faisal Eriza,
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Immanuel Cristwo Bangun
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examines the impact of local resources and the use
of budget revenue and expenditure on local
economic growth. This study provides insights into
local financial management and its implications for
economic growth, [27].
2.4 Literature Study
Previous studies have focused on expanding
producer responsibility as part of sustainable waste
management. This study discussed the need to
strengthen local expertise and structures to ensure
sustainable waste management, [28]. In addition,
this study explored the financing of waste
management in Indonesia and included an
agreement to expand cooperation and improve local
organic waste services in several cities, [29]. This
study examined citizen satisfaction with solid waste
management services in China. The study discusses
the implementation of waste segregation plans and
suggests increasing the coverage of waste
management facilities, provision of comprehensive
waste management services, and recycling and reuse
of waste, [30].
This literature review assesses global issues
related to waste mismanagement in developing
countries. It highlights the impact of different waste
fractions on pollution, [21]. The study emphasizes
prioritizing waste segregation in managing
municipal waste in developing Asian cities, [31].
This report from the OECD discusses extended
producer responsibility as an efficient waste
management policy to increase recycling and reduce
waste, [32].
3 Method
A descriptive qualitative method was used in this
research. With an emphasis on the characteristics,
behavior, and relationships between various
activities, descriptive qualitative research uses
qualitative data to explain and describe existing
events, both natural and artificial. This research
focuses on the Extensification of Mandatory Waste
Retribution in Increasing Local Revenue Receipt in
Medan City. This research will explain how
mandatory waste retribution's extensification effort
increases Medan City's local revenue. What kind of
policy was conducted by the Medan City
Government to Extensify mandatory waste
retribution. In addition, how does the public
perceive and accept mandatory waste retribution in
Medan City. Thus, what is the optimization strategy
for developing local revenue through waste
retribution, [33].
This research was conducted in Medan City for
three months through primary and secondary data
collection techniques. Primary data was collected
through in-depth interviews with stakeholders and
the community. Secondary data was obtained
through documentation and observation in the form
of direct observation and collecting documents
regarding the research phenomenon through various
literature such as books, journals, and online media.
Data analysis techniques through data reduction,
presentation, and conclusion drawing. Triangulation
techniques become part of data validity by involving
the implementation of research from various
perspectives. Several authors analyze the same data
to ensure that the findings are consistent and
reliable, [34].
4 Results and Discussion
4.1 Efforts to Extensify Mandatory Waste
Retribution in Local Revenue in Medan
City
Based on the Plenary Meeting of the Medan City
Regional House of Representatives (DPRD) in the
context of the Submission of the Regional Head's
Memorandum of Introduction to the Draft Regional
Regulation (Ranperda) of Medan City on the Draft
Regional Budget (R APBD) of Medan City for
Fiscal Year 2023. The Medan City Government
strives to optimize the Draft Regional Budget of
Medan City for Fiscal Year 2023, oriented towards
sustainable welfare improvement. One of them is to
increase the Regional Original Revenue (PAD) of
Medan City, with increased revenue that will
certainly increase the development expenditure of
Medan City, [35]. Therefore, referring to the
previous plenary meeting, the Mayor of Medan,
Bobby Nasution, conducted a waste coordination
meeting in the context of implementing the
Extensification of Wajib Retribusi Sampah (WRS)
to increase Medan City's Original Revenue, [36],
[35]. By optimizing tax sectors such as the
entertainment tax sector, maximizing parking tax,
improving restaurant tax management, as well as
local levies, one of which is by intensifying
mandatory waste retribution (WRS) in collaboration
with related agencies, this step can increase PAD
and support the growth of Medan city.
It should be noted that the Extensification of
levies is a policy carried out by the City / Regency
area to increase local tax revenues by creating local
tax and levy sources, [11], [37].
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Extensification can be interpreted as a form of
government effort to increase revenue from the tax
sector by seeking information related to tax objects
and subjects that have met the requirements but
have yet to be recorded. In short, Extensification is a
way carried out by the government to collect levies,
one of which is through bureaucratic reforms and
strengthening regulations related to improving
supervision and administrative efficiency, [38]. This
condition is an effort made by the Medan city
government to increase PAD through Mandatory
Waste Retribution (WRS).
Furthermore, to improve the effectiveness of the
Extensification of local retribution in Medan City,
especially in WRS, the Medan City government has
designed a regulation that refers to Medan City
Regional Regulation No. 8 Year 2002 on
Retribution for Cleaning Services. This regulation is
important in regulating cleaning services and
supervision in Medan City. According to the author,
at least in detail, this regulation has emphasized
matters related to the concept and implementation of
WRS, as can be seen in Table 1 (Appendix).
In addition, to clarify the parties involved in
implementing Mandatory Waste Retribution (WRS)
activities in Medan City, we can refer to the Medan
Mayor Regulation No. 6/2018. This regulation
contains the actors involved in the implementation
of WRS, including the duties and responsibilities of
each actor. This regulation serves as a guide in
identifying their roles that will support the
effectiveness of the mandatory waste retribution
extensification, as shown in Table 2 (Appendix).
In implementing the Mandatory Collection of
Waste Retribution (WRS) in Medan City, the
government has decided to assign this authority to
the Sub-District Head fully. The authority of the
Camat through this matter is carefully arranged
based on the Standard Operating Procedure (SOP)
by guiding the regulation of the Minister of State
Apparatus Empowerment and Bureaucratic Reform
Number 35 Year 2012 regarding the guidelines for
the preparation of SOP for government
administration. This action is implemented through
regulation in Medan Mayor Regulation No.
45/2012, which is a strong legal basis for regulating
the authority related to WRS collection in Medan
City. This regulation is expected to reinforce the
position of retribution collection implementation to
anticipate illegal levies that are feared to affect the
quality of retribution. The authority of the sub-
district head in collecting mandatory waste
retribution in Medan City can be seen in Table 3
(Appendix).
This activity is conducted with the seriousness
of the Medan City government, and the main
objective is to simplify and improve efficiency in
the bureaucratic system involved in the WRS
collection process. Through the authorization of
Camat, the Medan City Government aims to
dismantle the bureaucratic hierarchy and enhance
the efficiency of the Wajib Retribusi Sampah
(WRS) collection. This measure is anticipated to
enhance transparency and accountability in the
management of income derived from retribution,
while also facilitating community engagement in the
expansion of WRS.
Policy Foundation of Medan City Government
Looking at Medan Mayor Regulation Number 45
the Year 2012 in supporting the implementation
process of Mandatory Waste Retribution. The
aforementioned rule governs the implementation of
Waste Reduction Systems (WRS) in Medan City,
serving as a valuable resource for comprehending
the intricate procedures involved. As explained in
Figure 1.
Fig. 1: The flow of waste retribution implementation
at Medan City
Source: [40], [41]
The Medan Mayor Regulation stipulates the
steps and procedures that must be followed by all
parties involved. These parties include the
involvement of the Camat, Lurah, Treasurer of
Retribution Receiver, and other parties involved in
waste management. The regulation also includes
technical guidelines and steps to be taken in certain
situations. This regulation's main objective is to
improve retribution collection efficiency by
ensuring smooth and good coordination among all
parties involved. In addition, this regulation aims to
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provide a strong and clear legal basis for every step
related to waste management. It aims to increase
transparency and accountability in retribution funds
so that the public can be assured that their
contributions are being used appropriately to
improve cleaning services.
4.2 Policy of Medan City Government in
Extensifying Waste Retribution
Obligations
One of the strategic steps taken by the Medan City
government to increase local own-source revenue
(PAD) is by extending the mandatory waste
retribution (WRS). In 2022, quoting Suryadi
Panjaitan, the Head of the Medan City Environment
Agency, he said that only 87,000 households were
registered as waste retribution obligators, while the
number of households in Medan City is around
500,000. Therefore, following the instruction from
the Medan City Government, in 2023, the Medan
City Government is targeting 250 thousand
households as Mandatory Retribution. The potential
of waste retribution to become one of the sources of
local revenue must go hand in hand with improving
cleaning services in Medan City, [39]. Previously,
the Medan City government also planned to ease the
access to retribution fee collection by inserting it
into the electricity bill. Aulia Rachman, Deputy
Mayor of Medan, mentioned this effort as a form of
administrative and bureaucratic simplification in the
waste retribution mandatory service, [40].
On the other hand, the Medan City Government
has established several policies as a step in the
extensification of waste retribution obligations.
These policies include: (1). The Medan City
Government conducted a waste coordination
meeting to implement the extensification of
mandatory waste retribution (WRS) to seriously
increase the local revenue of Medan City, [41]; (2).
Expanding the subject or object of mandatory waste
retribution either as an individual or a body
responsible for, owns, and or occupies a building in
Medan City to be obliged to pay the waste
retribution fee by the local regulation of Medan
City. The purpose is to explore the potential for
greater retribution revenue; (3). The Medan City
Government conducts evaluation and socialization
of data collection on the object of retribution for
WRS waste collection service, which is collected
using the Regional Retribution Assessment Letter
(SKRD). This provides transparency in the
collection of retribution fees and ensures that each
retribution object is charged the appropriate fee to
avoid illegal levies (4). The collection of waste
retribution is allocated as regional income, which
will be realized for optimizing cleaning services in
Medan City (5). The nominal tariff of waste or
cleaning service retribution is adjusted by the
existing policy, it is regulated in the Regional
Regulation of Medan City No. 8 Year 2022, and the
nominal amount of retribution is still calculated
based on the provisions set by the Medan City
government. The nominal amount of garbage
retribution varies; for each family head, it is only
around 3000 rupiah to 10000 rupiah per month.
4.3 Public Perception and Acceptance of
Mandatory Waste Retribution in Medan
City
Until now, issues surrounding waste management
are still one of the main challenges, especially
within the framework of public services carried out
by the Medan City Government, [7], [42].
Furthermore, this includes the mandatory waste
retribution system (WRS). It should be recognized
that this issue is not only a public issue that requires
attention but also an indicator as well as reflecting
the extent to which the Medan City government is
serious about realizing sustainable development.
Of course, the implementation of WRS must be
connected to the involvement of the community as
one of the important parties that support this
activity. It takes good cooperation between the
government and the community to contribute to
each other. This contribution is imposed on each
party by enacting local regulations that regulate the
duties and responsibilities in implementing WRS.
The community plays an important role as the
Retribution Obligee, who must contribute in fees as
a form of responsibility in maintaining the
cleanliness and sustainability of Medan City's
environment. Strong collaboration between the
government and the community is the basis and the
main foundation for addressing waste management
issues effectively and sustainably, [42]. As stated
by the Medan City government, the role of the
community as waste levy payers contributes
significantly to handling waste problems. This
involvement is not only related to paying the fee,
but the community also acts as a party that helps
implement waste services more conducive and
coordinated. This can be seen through the people of
Medan City participating in the cleaning of waste in
the Medan City area as well as informing about
waste disposal points that have not been fully
reached by the government, encouraging waste
issues through active campaigns carried out in each
region through facilities provided by the
government or acting alone and acting as
supervisors who pay attention to the performance of
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the government in implementing waste services. Of
course, this can be used as an evaluation and
improvement material for the Medan City
Government in the future.
Community involvement in the implementation
of WRS in Medan City also creates reactions in the
form of responses, views, or perceptions related to
how the community or public as a whole accepts or
rejects this WRS. Public perception is a process
where a group of individuals who live and stay
together in a certain area consciously assess
something or an attitude towards phenomena that
occur in their environment through their senses,
[43], [44]. The same applies to Mandatory Waste
Retribution (WRS) and its management in Medan
City. WRS has become an issue that triggers various
judgments and perceptions among the community
and the public where the handling is considered
insignificant, [9].
To classify the various perspectives and public
acceptance of WRS in Medan City, the researcher
categorized the community based on social class or
stratification which can be observed in Table 4
(Appendix). This reason is related to the
implementation of WRS, which is not uniform in
each area and is influenced by factors such as living
environment, income level, and people's views on
the environment that influence the implementation
of WRS. The stratification is divided into three
classes, namely the lower class of society, the
middle class of society, and the upper class of
society. This was done to understand how the
process of acceptance and perception of WRS
differed depending on the economic and social
conditions and views of the community in different
areas of Medan City.
Based on the analysis in the Table 4
(Appendix). the community generally accepts the
WRS. However, this acceptance process must
undergo a series of reactions influenced by various
factors such as living environment, income level,
and understanding of environmental issues. The
table presented people's perceptions regarding waste
retribution mainly due to the environmental
condition and income of the people of Medan City.
The majority of the lower-class community who live
in the suburban area have a relatively low income,
which aligns with the community's prioritization
attitude as part of the WRS because they prefer to
prioritize other basic needs.
They still need total awareness of waste issues
but are easy to mobilize if the Medan City
Government conducts a waste clean-up activity at
certain times. Even so, they still pay garbage fees
based on the range of fees the government sets. As
for the demands expected from the lower-class
community, they tend to be narrower in scope,
which only revolve around the desire for a clean
environment and a reduction in garbage fees, with
no other significant reasons as the basis for their
demands.
Furthermore, if we look at the middle-class
community, they no longer make the nominal waste
fee a problem because they are more aware and
understand waste issues as a public problem and are
more sensitive to environmental issues that have a
sustainable impact on regional development.
However, the demands given by the middle-class
community are much more varied and critical; they
no longer want a clean environment but want the
Medan City government to be more severe and
assertive in handling waste issues optimally. Cases
often involved are about irrigation channels that are
considered unable to accommodate water if rain
occurs. In contrast, the upper-class community
stands in a position to support the government. This
can be seen from the lack of critical reactions to
regulations set by the government, especially on the
nominal fee. They no longer see the nominal
contribution as necessary.
On the other hand, they believe that the waste
retribution program aims to improve the handling of
waste problems in Medan City. They are also fully
aware of the crucial environmental, economic, and
sustainable development issues. However,
mobilizing them to be actively involved in the
implementation of waste clearance becomes much
more complex due to the perception that waste
retribution is a form of full responsibility that they
have given to the government.
Looking deeper, there is a similar pattern of
expectations or demands among the three
community classes. All classes expect the
implementation of the WRS to have a significant
impact, especially in terms of improved cleaning
services. On the other hand, they also expect that the
WRS can contribute to sustainable development
efforts by extending the WRS to increase Medan
City's Regional Original Revenue (PAD). Of course,
the actual revenue process is not as easy as it looks;
the dynamics that occur in the process of retribution
and waste processing are not necessarily successful.
This dynamic also relates to bureaucratic
matters between government officials and parties
implementing waste services. The vast area of
Medan City, along with the waste disposal points,
has led to the involvement of many parties, which
requires a more thorough and equitable coordination
to avoid discrepancies between the central command
and local leaders, such as the sub-district heads and
WSEAS TRANSACTIONS on ENVIRONMENT and DEVELOPMENT
DOI: 10.37394/232015.2024.20.73
Muhammad Husni Thamrin, Faisal Eriza,
Aulia Rahma Ritonga, Faiz Albar Nasution,
Immanuel Cristwo Bangun
E-ISSN: 2224-3496
772
Volume 20, 2024
village heads in Medan City. In addition, from the
administrative aspect, the data of the WRS has not
been uniformly distributed, which affects the
revenue from waste retribution. The Medan City
Government is still trying to solve this problem
gradually. Furthermore, further approaches to the
community regarding the importance of waste
retribution for the development of Medan City are
still needed. The Medan City government is still
striving to improve cleaning services, especially in
waste processing in Medan City as a step of change
to make the city with the title of a clean
environment, [10].
4.4 Optimisation Strategy of Waste
Retribution in Developing Local
Revenue of Medan City
The strategy of waste retribution optimization in
developing local revenue is an essential approach to
maximizing revenue derived from mandatory waste
retribution fees. In the context of the Medan City
Government, waste retribution optimization is one
of the priorities that must be done to increase local
revenue. The Medan City Government attempts to
optimize the revenue from waste retribution through
several strategies.
These strategies are a continuation of the
previous actions of the Medan City Government in
implementing waste retribution. These
optimizations include (1). They are establishing
local regulations governing the collection of waste
and cleaning retribution. This aims to provide a
clear legal basis and facilitate the collection of
retribution. It also helps to ensure that the applicable
provisions carry out the collection to avoid acts of
misappropriation that harm the community as
retribution payers; (2). Evaluate the nominal amount
of waste retribution fee. By conducting a periodic
review, the government can adjust the amount of
retribution levied on the community and
entrepreneurs following the current economic
conditions; (3). Conducting an evaluation appeal
and socialization on the data collection of
mandatory waste retribution objects to the people of
Medan City. In this process, the government
endeavors to establish effective communication with
the community and remind them to pay the waste
retribution regularly every month.
This communication was done through the
parties involved in implementing waste services,
including the sub-district heads, village heads, and
waste retribution fee collectors. The Medan City
Government directs them to conduct socialization
and remind the community as part of the WRS. This
is implemented periodically, where the socialization
process is carried out at certain times by each sub-
district head and village head in Medan City; then,
every month, the waste retribution fee collectors
collect and collect data from the community.
Through these face-to-face meetings, the waste
retribution fee collectors are always obliged to
provide a brief socialization about the state of waste
in Medan City, including listening to brief
complaints from the community to the government,
which will later be conveyed to the sub-district
heads and heads of sub-districts, which will later be
conveyed back to the Medan City Government. Of
course, this is not easy; the socialization must align
with the services provided. Therefore, the waste
service officers strive to clean up the garbage in the
Medan City environment massively and on time;
this proves to the public that the Medan City
government is trying to be serious in handling waste
problems in Medan City regardless of any area. It is
hoped that this step will also provide public
awareness and compliance with waste retribution
obligations.
Furthermore, (4). Conducting sterilization in
areas prone to waste accumulation as a form of
cleaning and management services in Medan City.
As well as conducting timely and scheduled waste
collection; (5). Conduct socialization training on
waste management as well as the addition of a waste
management fleet. This can also involve the
community in waste reduction and waste recycling
efforts; (6) Increase the personnel of waste
retribution fee collectors as a preparation to increase
the target of retribution fee collectors to 250
thousand households in Medan City. This step
ensures that retribution collection is conducted
efficiently and effectively.
5 Conclusion
The results showed that the Medan City
Government has attempted to conduct an
extensification of mandatory waste retribution in
increasing Local Original Revenue (PAD) in Medan
City. This condition is evidenced through the waste
coordination meeting in the framework of the
implementation of the extensification of mandatory
waste retribution (WRS) to increase the local
revenue of Medan City, which is oriented towards
sustainable development. The extensification effort
of this retribution covers several aspects, among
others:
1. Related to bureaucracy reform and regulation
strengthening related to improving supervision
and administrative efficiency. The Medan City
Government has designed regulations that refer
WSEAS TRANSACTIONS on ENVIRONMENT and DEVELOPMENT
DOI: 10.37394/232015.2024.20.73
Muhammad Husni Thamrin, Faisal Eriza,
Aulia Rahma Ritonga, Faiz Albar Nasution,
Immanuel Cristwo Bangun
E-ISSN: 2224-3496
773
Volume 20, 2024
to several local regulations, such as Medan City
Local Regulation No.8 the Year 2002, Medan
City Mayor Regulation No.6 the Year 2018, and
Medan City Mayor Regulation No.45 the Year
2012. This improvement relates to the
confirmation of the concept and implementation
of Mandatory Waste Retribution (WRS) by the
Medan City Government based on the
regulations that have been established, then
clarifying the actors involved in the
implementation of WRS activities, including the
duties and responsibilities of each actor. Then,
the Medan City Government, also based on the
regulations that have been compiled, decided to
give full authority to the sub-district head for
the implementation of the WRS collection,
followed by the design of the WRS
implementation flow. This is expected to
support the effectiveness of mandatory waste
retribution extensification in Medan City.
2. In connection with the policy decision to
seriously implement the extensification of
compulsory waste retribution, this policy then
moves to the process of expanding the subject
of the retribution obligation to explore a wider
potential of retribution revenue, along with
evaluating and socializing the data collection of
the community as the retribution obligation as
well as determining the nominal retribution rate
stipulated in the Local Regulation of Medan
City No.8 Year 2002.
Of course, the extensification effort of waste
retribution obligation is inseparable from the
involvement of the community as one of the
important parties contributing to the implementation
of retribution. This involvement results in the
perspectives of the entire community, which is
divided into the lower class, middle class, and upper
class. The community, in general, tends to accept
the implementation of the mandatory waste levy,
along with the hope that the WRS in the future can
contribute to sustainable development efforts,
despite the dynamics and various factors that have
previously influenced their perceptions of the WRS
such as environmental factors, income levels and
understanding of environmental issues. The
strategies to optimize waste retribution conducted
by the Medan City government include legalizing
waste retribution as a legal basis for the Medan City
Government in conducting waste retribution,
considering the nominal amount of waste retribution
fee, communicating and socializing with the
community regarding environmental issues, and as a
WRS, improving the quality of waste services
periodically.
In reality, the extensification of mandatory
waste retribution in Medan City still experiences
difficulties that need to be re-evaluated; this is
related to the bureaucracy involving officials
involved in waste retribution. In addition, it is
necessary to finalize the administrative data on the
WRS as a step to increase the revenue coverage.
Collaboration between the Medan City government
and the community is about more than just placing a
position of awareness of each other's functions.
However, the Medan City government must provide
access for the community to actively participate in
handling waste issues.
Acknowledgement:
The researchers would like to thank the Research
Institute of the Universitas Sumatera Utara for
providing grant funds so that this research can be
carried out correctly. Applied Research Scheme
Program Year 2023 with contract number
180/UN5.2.3.1/PPM/KP TALENTA/R/2023, this
research can be completed properly.
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Contribution of Individual Authors to the
Creation of a Scientific Article (Ghostwriting
Policy)
- Muhammad Husni Thamrin has contributed ideas,
concepts, frameworks, and research ideas, and
generalizing research findings.
- Faisal Eriza & Aulia Rahma Ritonga for
describing social facts and literature facts.
- Faiz Albar Nasution & Immanuel Cristwo Bangun
has collected various policy documents and
research literature.
Sources of Funding for Research Presented in a
Scientific Article or Scientific Article Itself
Thanks to a grant from the Universitas Sumatera
Utara Research Institute TALENTA Program
through Scheme Applied Research Year 2023, this
research can be completed properly.
Conflict of Interest
The authors have no conflicts of interest to declare.
Creative Commons Attribution License 4.0
(Attribution 4.0 International, CC BY 4.0)
This article is published under the terms of the
Creative Commons Attribution License 4.0
https://creativecommons.org/licenses/by/4.0/deed.en
_US
WSEAS TRANSACTIONS on ENVIRONMENT and DEVELOPMENT
DOI: 10.37394/232015.2024.20.73
Muhammad Husni Thamrin, Faisal Eriza,
Aulia Rahma Ritonga, Faiz Albar Nasution,
Immanuel Cristwo Bangun
E-ISSN: 2224-3496
777
Volume 20, 2024
APPENDIX
Table 1. Concept and Implementation of Mandatory Waste Retribution in Medan City
No.
Aspects
Concept
1.
Regional
Retribution
The government provides local levies for
public services or certain licenses by
applying the concept of reciprocity; the
community contributes to the region.
2.
Mandatory
Retribution
Person or entity who is obliged to make
retribution payments based on legal
provisions (Local Regulations).
3.
Supporting Letter
for Retribution
Implementation
Supporting letter made to implement
retribution based on legal provisions
(Local Regulation)
4.
Retribution as a
service
Classify Retribution on Cleaning Service
(Retribution on Garbage) as a form of
service the region provides.
5.
Locality of
Retribution Levy
Retribution levies are intended for the
region itself; the use of funds obtained
from retribution is used for regional
development.
Source: [35], [36].
Table 2. Actors involved in implementing Mandatory Waste Retribution for Medan City
Actor
Role
Mayor of Medan/Government of Medan City
Leader in organizing retribution and waste management affairs in
Medan City
Medan City Cleanliness and Parks Department
Assist in carrying out affairs and assistance tasks given to the
Medan City Government in the implementation of retribution and
waste management.
Camat (Sub-district Leader)
The leader and coordinator responsible for the collection of
retribution and waste management in the working area of the
Sub-district.
Retribution Mandatory (Person/Body)
Pay mandatory waste retribution.
Mandatory Retribution Collector
Collecting waste retribution obligations to retribution payers and
playing a role in monitoring deposits.
Waste Management Personnel (drivers, Bestari troops, Melati
troops, sub-district coordinators, and village coordinators)
Carry out waste management.
Source: [35], [40], [41].
WSEAS TRANSACTIONS on ENVIRONMENT and DEVELOPMENT
DOI: 10.37394/232015.2024.20.73
Muhammad Husni Thamrin, Faisal Eriza,
Aulia Rahma Ritonga, Faiz Albar Nasution,
Immanuel Cristwo Bangun
E-ISSN: 2224-3496
778
Volume 20, 2024
Table 3. The Authority of Sub-district Head in Collecting Mandatory Waste Retribution in Medan City
No
Sub-district authority
Authority Details
1.
Carry out retribution collection and some
cleaning services.
The Camat is authorized to manage the collection of waste
retribution from the community and is responsible for some of the
cleaning services provided by the Medan City government.
2.
Coordinating the Head of the Village in
his/her working area to implement retribution
collection.
The Camat acts as a coordinator in supervising and directing the
activities of the Lurah in their working area (Urban Village),
especially in the implementation of the WRS collection in Medan
City.
3.
Propose the appointment of a Retribution
Receiving Treasurer appointed by the Mayor
of Medan.
The sub-district head plays an important role in proposing the
candidate of the Retribution Receiving Treasurer to the mayor of
Medan, who will be responsible for managing the WRS fund in
Medan City.
4.
Conduct operational technical guidance on
waste management personnel.
The sub-district head is in charge of guiding personnel involved
in waste management based on their respective sub-district areas
in Medan City.
Source: [40], [41].
Table 4. People's Perception Towards Mandatory Waste Retribution in Medan City
Social Class
Perception of Mandatory Waste Retribution in Medan City
Financial Side
Service quality
Environmental Awareness
Demands
The Lower
Classes of
Society
-Still find it difficult
to pay retribution.
-Sees retribution fee
as an economic
burden.
-Expectations of
improvement.
neighborhood
cleaning services.
- There are still many who are
not aware of environmental
cleanliness as a priority.
- Willing to support the levy if
there is tangible evidence of a
clean environment.
-Wants a clean
environment and more
affordable waste levies.
Middle-
Class
Community
-Does not see the
retribution fee as an
economic burden.
-Support the
implementation of
retribution.
-Seeing that
environmental
cleanliness services
are still not optimal,
but supporting WRS
as a step towards
achieving a
sustainable
environment.
-Already aware of
environmental issues.
-Have the awareness to
participate in waste
management and WRS.
-Expect more because they
have paid retribution fees,
and want better quality of
environmental cleanliness
services.
High society
-Don't mind the
retribution fee.
-Fully support WRS
as a form of
sustainable
development
-Environmental awareness is
higher and prioritized.
-See the WRS as an
investment in sustainable
environmental management.
-Want the WRS as a step in
sustainable development.
Source: [40], [41], [42]
WSEAS TRANSACTIONS on ENVIRONMENT and DEVELOPMENT
DOI: 10.37394/232015.2024.20.73
Muhammad Husni Thamrin, Faisal Eriza,
Aulia Rahma Ritonga, Faiz Albar Nasution,
Immanuel Cristwo Bangun
E-ISSN: 2224-3496
779
Volume 20, 2024