Implementation of Parking Retribution Policy: Increasing Original Regional Income in Baolan District, Tolitoli Regency

This research aims to implement the parking retribution policy to increase Regional Original Income in the Susumbolan Market, Baolan District, and Tolitoli Regency, which still needs improvement. The problem is due to the need for more facilities for parking attendants, such as vests usually used in parking attendants, ID cards, whistles, and hats. This research aims to know how to implement a parking retribution policy to increase local revenue (PAD) in the Susumbolan market. This study used the descriptive qualitative method. The informants in this study were eight people, namely UPTD Pasar Susumbolan, the Market Coordinator, the Parking Attendant, and the people of the Baolan District. Data collection techniques in this study used observation, interviews, and documentation. The research results regarding the Implementation of Parking Retribution Policies in Increasing Regional Original Income (PAD) in the Susumbolan Market, Baolan District, and Tolitoli Regency using the theory of policy implementation proposed by 0045 Edward III have not run optimally. 1. communication went well; in the implementation of the parking, levy briefings were carried out almost every Monday so that the parking attendants understood their responsibilities. 2. Human resources are adequate but still inadequate from the dimensions of facility resources. Because parking attendants lack parking facilities such as vests, whistles, and ID cards, this refers to the payment for parking services. 3. The bureaucratic structure has been running well because it has standard operating procedures SOPs such as technical instructions on the process flow and work procedures for implementing parking retribution policies. 4. The disposition and attitude of the parking attendants have supported the implementation of the parking retribution policy in the supplementary market. It can be seen from the parking attendants who have carried out all stages in implementing the Parking Retribution Policy, such as pursuing the annual targets determined by the region and serving the community well.


INTRODUCTION
Daniel A. Mazmanian and Paul Sabatier stated that implementation happens after a program is declared valid or formulated (Wahab, 2008).The implementation stage is crucial (critical stage) in realizing the policy objectives.This stage is vital because it is a liaison between the conceptual and natural worlds.The concept world is an ideal condition desired to be realized by policy documents.In contrast, the real world is the reality of society as a policy target group struggling with social, economic, and political issues (Purwanto & Sulistyastuti, 2015).Meanwhile, Grindle (1980) states that policy implementation is a link so that the goals or objectives of public policies make it possible to be realized as an outcome of government activities.Grindle (1980) also added that in the implementation of policies, efforts or efforts are needed to achieve these goals or objectives through a policy delivery system (Grindle, 2017).Furthermore, in policy implementation, objectives must be clearly defined to be well understood, resources must be provided, the chain of command must unite and control these resources, and systems must be adequate to control individuals and organizations involved in program implementation.(Parsons, 2008).
Provincial taxes and levies are a reliable source of revenue for the regions.The implementation of regional government functions in order to realize regional autonomy will be carried out optimally if the delivery of government affairs is followed by the provision of sufficient sources of income to the regions, regarding Law Number 33 of 2004 concerning Financial Balance between the Central Government and Regional Governments, where the amount is adjusted and harmonized with the division of authority between the central and regional governments.
The success of the implementation of regional autonomy depends on the ability of regional implementers.It is necessary to realize that well-planned regional autonomy will not be achieved without public support and the capacity of local government implementers, especially in efforts to raise funds in a reasonable and orderly manner, including extracting new financial sources that do not conflict with national interests through collections in various ways-local sources of revenue.The selection of the type of parking levy as a source of local revenue in the revenue department to increase local revenue (PAD) to finance regional development is considered appropriate, considering the several advantages of collecting this type of levy compared to local tax levies or other sources.The Tolitoli Regency Government has issued a parking retribution regulation to seek regional independence in increasing Regional Original Income (PAD) as stipulated in the Regent's Regulation Number 32 of 2018 concerning the retribution rate for unique parking spaces.As a form of adjustment to Law Number 28 of 2009 concerning regional taxes and regional levies.
Implementing the parking levy becomes an essential part of the process.The regions have implemented the levy to regulate the smoothness and security of the government's role, and it is necessary to establish a policy for the continuity of parking.
Therefore, the Indonesian government seeks to issue a tax policy for users of public services.Law number 28 of 2009 is an application to support users of these services.It is explained in Law Number 28 of 2009 that regional taxes and regional levies have the primary function as a source of regional income, which in its implementation is used to improve community services to train regional independence.Expanding the object of regional taxes and regional levies and making decisions in setting tariffs is necessary.This law encourages local government efforts to make policy decisions that are regulated in a regional regulation in order to balance the regulations set by the central government.
The regulation issued by the local government is a policy demand that involves all components of the community, both pressure and proposals for a problem that occurs in the community.The government's insistence on issuing regional regulations in the field of taxes and levies serves as a means of regional economic stability.Regional finances will be helped by regional taxes and levies so that sources of regional income will also shape the regional development process.
A temporary stopping of motorized vehicles or the parking lot is a critical public facility to cover the community's driving needs.Parking lots are usually identical to the side of the road or the side of the road, shops, and yards of public facilities.These public service facilities have contributed to regional financial needs through user fees.Retribution is the cost of services for various reciprocal users of parking lots, and levies are also interpreted as parking fees collected by parking attendants in the field.Parking is an inseparable component or aspect of the needs of the transportation system because every trip by private vehicle generally always starts and ends in the parking lot.Parking is a general need that initially served to serve.By this function, parking spaces are adjusted to demand along with the needs of people who drive to be or access a place Parking rates are costs incurred or paid by vehicle owners while parking their vehicles in a specific parking area.Parking rates can be distinguished as follows (Tamin, 2008): 1.Fixed system: a payment system for the amount of the tariff that does not differentiate the parking time of a vehicle.2. The system changes according to time (progressive): a system of paying tariffs that considers the length of time a vehicle has been parked.3. Combination system: a tariff payment system that combines fixed and progressive systems.
The density of motorized vehicles is undoubtedly included.This makes parking spaces a very lucrative business because almost everyone who owns a vehicle needs a parking space.The number of vehicles in the city of Tolitoli is increasing yearly.The density of motorized vehicles in Tolitoli has been increasing over time, and the available parking spaces are decreasing, especially at Susumbolan Market.This shopping place is always packed and has a large enough parking area.The Tolitoli District Trade Office uses this to increase its annual income.However, there are still obstacles and shortcomings in the implementation of parking.This is proven by the number of parking attendants who do not use attributes following the implementation provisions.Implementing this retribution policy has positive and negative impacts on the government and the community as one of the main factors in implementing a policy.The legality of parking attendants and parking spaces is an obstacle in the field.On the other hand, income from parking fees has a significant impact on increasing PAD in Tolitoli Regency.Problems that are often encountered in the field are that officers do not put up identification signs, do not use vests, and the lack of available parking space and the implementation of parking retribution policies in increasing Regional Original Income at Susumbolan Market, Baolan District, Tolitoli Regency is still not optimal.This is due to the need for more facilities for parking attendants, such as vests usually used by parking attendants, parking attendant membership cards (ID Cards), whistles, and hats.So that people who do parking in the area need to know there is an official parking interpreter.
Based on the description above, this study aims to describe and analyze a source of local revenue, especially those related to the implementation of parking retribution policies in increasing local revenue in the Baolan sub-district, Tolitoli district.

RESEARCH METHOD
The research was conducted at Susumbolan Market, Baolan District, Tolitoli Regency.The location selection is carried out by considering the location and the opinion of parking fees in the Pasar Susumbolan, Baolan District, which is one of the potential places to see parking retribution income.
The type of research used in this research is descriptive qualitative.According to (Sugiyono, 2015) qualitative research is a research method based on the postpositivism philosophy, which is usually used to examine objective scientific conditions in which the researcher acts as a binding instrument.Qualitative research is used to obtain in-depth data that contains meaning.This type of qualitative research is used to obtain in-depth data containing meaning.This type of research is about how researchers conduct research based on facts that appear as they are in the Susumbolan Market, Baolan District, Tolitoli Regency.The process of implementing the parking levy has yet to be maximized.
According to (Sugiyono, 2013), the sampling technique with specific considerations.These considerations can be said as a technique of determining informants intentionally by researchers and are considered to know the problem to be studied.The purposive method determined research informants who became the primary data source.The criteria for determining research informants are based on considering the position/position, competence, and mastery of issues relevant to the research object.Based on these criteria, the parties used as research informants are UPTD Pasar Susumbolan, Baolan District, and other informants are; 1 market coordinator, three parking attendants, and three community members.
In qualitative research, the research instrument is the researcher using tools in the form of interview guides, media recorders, cameras, and other stationery.Appropriate data is needed so that later it can be obtained as expected.Data collection techniques in this study were carried out through observation, interviews, and documentation.

Locally-generated Revenue
According to Law No. 33 of 2004, Article 1 (Balahmar, 2013) states that local revenue is the revenue obtained by the region from sources within its area, which is collected based on regional regulations with applicable laws and regulations.Regional original income is a source of regional revenue dug up in the region.It is used for the local government's primary capital in financing development and regional efforts to minimize dependence on funds from the central government (Sulistyorini et al., 2018), states that original regional income is regional revenue from a sector of regional taxes, regional levies, results of regionally owned companies, results of separated regional wealth management, and other legitimate regional original revenues.In the context of increasing local revenue, local governments are prohibited from stipulating regional regulations on income that cause high economic costs and regional regulations on income that impede population mobility, traffic of goods and services between regions, and import/export activities.
Taxes as a source of state financial income are a form of direct contribution from the community for development purposes and as a source of Regional Original Income (PAD) based on Article 285 paragraph (1) of Law Number 23 of 2014, while the sources of regional income consist of: Regional original income, from now on referred to as PAD a. Regional Tax, from now on referred to as Tax, is a mandatory contribution to the Region which is owed by an individual or entity which is coercive based on the Law, without receiving direct compensation, and is used for the needs of the Region for the greatest prosperity of the people.b. Regional levies.Regional Retribution is a levy as payment for services the Regional Government provides.c. Results of separated Regional Wealth Management.Separated state assets are components of state assets whose management is handed over to State-Owned Enterprises or Regional-Owned Enterprises.Other Legitimate Regional Original Income.The management of separated state assets is a sub-sector of state finance specifically available to non-public countries.The results of the management of separated regional assets are part of the regional PAD, which among others, comes from the profit share from regional companies, the profit share from bank financial institutions, and the share of profits on equity participation in other business entities.
Regional levies are payments for services or the granting of specific permits expressly provided or granted by the regional government to benefit individuals or entities.So, regional levies are payments for services the agency provides to people who have used the government's services.
Regional levies, as well as local taxes, are one of the original regional revenues expected to be a source of financing for the administration of government and regional development to improve and equalize the welfare of the community.According to (Siahaan, 2013), "regional levies are regional levies as payments for services or the granting of certain permits specifically provided or granted by the regional government for the benefit of individuals or entities."Services are regional government activities in the form of businesses and services that cause goods, facilities, or other benefits to be enjoyed by individuals or entities.Thus, if someone wants to enjoy the services provided by the regional government, he must pay a levy determined following the provisions stipulated in the law apply.

Mechanism for Depositing Parking Retributions in Regional Treasury
Procedure for depositing parking retribution for Susumbolan Market, Tolitoli Regency.For the regional treasury, more details can be seen in Figure 1.The levies are collected using the SKRD (Regional levy certificate) or other equivalent documents.Another equivalent document can be a ticket.The results of the collection must be deposited into the regional treasury.Furthermore, the provisions regarding installments and postponement of levies depend on the type and object of retribution.Suppose certain

Assistant Recipient Treasurer
Parking officers Deposited to the regional treasury through the Regional Account

Recipient treasurer
Forum Ilmu Sosial 50 (1), June 2023, pp.1-15 6 levies are not paid on time or are underpaid.In that case, administrative sanctions are imposed in the form of interest of 2% (two percent) every month from the retribution owed, which is not underpaid and is billed using STRD (letter of warning for regional levies).
The issuance of a policy is based on a need to solve problems, find solutions and evaluate the policy process itself.A legal basis is needed in implementing a policy, which is realized through applicable regulations and legislation.Therefore, a public policy process cannot be separated from a political decision concerning the interests and welfare of the community.Service quality must be considered in implementing public policy because it is a factor in achieving a policy end.

Determination of Tariffs
Compensation for services should be proportional to the quality of services offered.For this reason, the structure for adjusting the levy rates for unique parking spaces is classified based on the type of parking service.The parking retribution rates at the Susumbolan Market can be seen in Table 1.
Based on Regent's Regulation Number 32 of 2018 concerning the adjustment of the retribution rate for unique parking spaces in the Tolitoli Regency.The tariff for retribution can be determined uniformly or varies according to the class following the principles and targets of tariff setting.The levy rate is the rupiah value or a certain percentage determined to calculate the amount of levy owed.The levy rate is calculated based on the multiplication between the level of service use and the levy rate.The levy rates are divided into three groups.The levy rate for class I vehicles (motorcycles/bicycles) is subject to a tariff of IDR 2000, then class II vehicles (passenger cars/taxis/pic ups) are subject to a tariff of IDR 3000 and for group III (Medium and Large Bus/Medium and Large Truck), a tariff of IDR 4000-8000.

FINDING AND DISCUSSION Implementation of Parking Retribution Policy in Increasing Regional Original Income (PAD) at Susumbolan Market, Tolitoli Regency
The policy implementation of responsible actors in the broader sector is two classifications: external and internal.At this stage, the revenue department and the technical service unit are at the superficial level.(Mubarak et al., 2022)

Communication
According to George C. Edward III (Agustino, 2016), communication dramatically determines the success of achieving the goals of implementing public policy.Effective implementation occurs when decision-makers already know what they are going to do.Knowledge of what they will do can work if communication goes well, so every policy decision and implementing regulation must be communicated to the appropriate personnel department.Communication is needed so that decision-makers and implementers will be more consistent in implementing every policy that will be implemented in society Information is a collection of data or facts that have been processed and managed so that it becomes easy to understand and valuable for the recipient.The clarity in question is related to policy instructions.It has two forms.Namely, the first is information on how to implement policies.Implementors must know what to do when given the order to take action.The second is information regarding compliance data from implementers to the stipulated regulations.Information becomes an essential factor in policy implementation, especially information on how to implement a policy.
Parking retribution policy can be implemented effectively if the information conveyed is clear, precise, and easy to understand.Implementation efficiency also depends on human resources in carrying out tasks following applicable regulations.In carrying out the work, it must be more transparent and specific related to the process and its implementation.Informants' responses regarding implementing the Parking Retribution Policy in increasing Regional Original Income at the Susumbolan Market, Baolan District, Tolitoli Regency.The following are the results of the author's interviews with several informants.
Regional Technical Implementation Unit (UPTD) Pasar Susumbolan, Mr. Efri Y. Pattajani, SH., MH said: "Yes, there must be.In carrying out the Parking Retribution, UPTD have conveyed instructions to market officers, especially to the Market Coordinator, Treasurer, and Parking Officer, to always discipline themselves in handling parking at the Susumbolan Market" (Source: Interview).
Susumbolan Market Coordinator, Mr. Mastan said: "Every time there is information or new regulations that will be implemented, Mr. Efri, who, as UPTD, will give us directions to gather on the market page to convey instructions to discipline ourselves in implementing the new policies that have been issued." The market UPTD has given instructions to the parking attendants at Susumbolan Market.Every week they are gathered on a market page to hear directions on how to prioritize work and how to discipline themselves in working in the field.And then, the market coordinator and the market UPTD provided clear information regarding the implementation of the parking retribution policy in the supplementary market.The instructions given by the market UPTD are the key to the successful implementation of the parking retribution policy.

Clarity in the Implementation of Parking Retribution Policy
Performance reviews can help provide feedback to start implementing policy adaptation implementation coordination with policymakers and related parties in the field, clarifying tasks and responsibilities in a more efficient implementation (Hossen et al., 2022).
According to Edward III) (Agustino, 2016), communication received by policy implementers must be clear and not confusing.In implementing the parking retribution policy at the Susumbolan Market so that the delivery of information on the parking retribution policy can be received clearly and understood, the market UPT routinely gives instructions every week to parking attendants.
A communication process explains the contents of the parking retribution policy, so that policy implementers know their rights and obligations.Regional Technical Implementation Unit (UPTD) Pasar Susumbolan, Mr. Efri Y. Pattajani, SH., MH says: "We have conveyed clear instructions to market officers, especially the Market Coordinator, Treasurer, and Parking Officer, always to be disciplined in handling Parking Services at Susumbolan Market.We also communicate regularly with them." The Susumbolan Market parking attendant, Mrs. Asrid, said the same thing: "We are parking attendants almost every Monday morning and give directions as a form of communication and task execution by the UPTD and the market coordinator, namely how to discipline ourselves in serving parking service users at Susumbolan Market.We also formed a WhatsApp group to facilitate our communication in terms of work so that the information provided can be faster."Susumbolan Market parking attendant, Mr. Muh.Armin says: "Every week before we carry out our duties we are given instructions by Mr. Efri as the market UPTD and also the Market Coordinator often conveys instructions to us in the field and is disciplined in working, we also form a WhatsApp group to facilitate our communication in terms of work." In the implementation process, the communication process is formed by carrying out by the UPTD, and the coordinator is well-established in the field.The implementation of the tasks of the UPTD and the coordinator's direction is carried out periodically every week.This communication is built to maximize the work of the parking attendant in the field.The message delivery process is carried out in two forms.Directly and through WhatsApp groups with the aim that the information conveyed can reach them more quickly, delivering the message is relatively straightforward and easily understood by the parking attendant in the field.The effectiveness of communication can be seen from the clarity of information, consistency, and transmission or delivery of information in its implementation has been going well.Understanding the implementers can also help implement the policy well.This process occurs periodically and for a certain period.

Resources
Resources are one of the essential factors in policy implementation.The opportunity for a good policy to be implemented must be balanced with the role of each actor (Fischer & Maag, 2022).Human resources lead to the formation of society.Resources are an essential factor in policy implementation.The resources in question are related to all sources that can be used to support the successful implementation of policies.The ones used to measure resources are: 1. Human resources must have determination and appropriateness of the number of staff needed and the expertise following the tasks.Human resources are an essential resource in implementing policies.The selected resources based on the principles of effectiveness and efficiency can be one of the driving factors so that policy implementers can run well.According to (Hasibuan, 2011), human resources are integrated skills that come from the power of thought and physical power owned by each person.Implementation will only be successful with the support of sufficient quality and quantity of human resources.The quality of human resources is related to skills, dedication, professionalism, and competence in the field.

Budget resources
The budget in the policy implementation process is the most crucial part of achieving the policy; the availability and adequacy of the budget are essential.With an adequate budget, the implementation process will also run well.Such an enabling environment allows the budgeting system to facilitate the review of policies and programs in line with changing priorities, reflecting pressure from various sources, primarily from political developments, fluctuations in resource availability, and new information on efficiency-moreover, program effectiveness is supported by the budget.Based on an interview with the head of the regional technical implementing unit (UPTD), Mr. Efri Y. Pattajani, SH, MH says: "Regarding human resources related to policy implementation, we have three parking attendants who are sufficient to manage to park.Regarding their expertise two out of three parking attendants have worked for ten years, so there is no doubt about their expertise." From the results of interviews conducted by the author, the number of parking attendants at Susumbolan Market is sufficient to manage to park because there are three authorized parking people in the field.Where they also have friends to help them.Then the parking attendants carry out their duties according to their expertise because the two or three parking attendants have been working for a long time.
Based on an interview with the head of the regional technical implementing unit (UPTD), Mr. Efri Y. Pattajani, SH, MH says: "In implementing the retribution, the revenue target from the levy has yet to be realized due to an unclear collection system.The number of parked vehicles needs to be recorded and is only based on the number of tickets distributed by parking attendants to motorcyclists," (source of interview).This is following the results of interviews with parking users in the following areas: "In my opinion parking in this area is still not good, because the parking space is still limited, coupled with the number of vehicles that increases every year, especially on busy days, our vehicles are not parked properly, and the parking attendants only ask for parking services and do not give tickets to parking users," (source of interview).
Based on this explanation, the process of implementing parking fees has yet to be able to support the increase in local revenue (PAD) in the Baolan sub-district, Tolitoli district.In its implementation, the collection system needs to be more transparent because the number of parked vehicles is not clearly recorded and is only based on the number of available karstic.However, the parking levy needs a clear revenue target.Or the average income each week.The condition of the parking area still needs improvement because, on busy days, parking attendants tend not to park their vehicles properly.Moreover, only ask for parking services and do not give tickets.
Equipment resources are the equipment needed to finance the operationalization of policy implementers.Edward III (Agustino, 2016) states that equipment or facility resources are essential in policy implementation.Implementors may have sufficient parking attendants, understand what to do, and have the authority to carry out their duties, but without supporting facilities and equipment, policy implementation will not succeed.Facilities are an essential factor in the implementation of a policy.It can be in the form of land, tools/equipment.Infrastructure is one factor that influences the policy's implementation.Adequate facilities will support the successful implementation of the parking retribution policy at Susumbolan Market.
Based on the results of the interview said: "If there is a problem with parking facilities or equipment, we need a vest and also an identification card, according to parking attendants in general, because people usually do not believe that we are official parking attendants".
Susumbolan Market parking attendant, Mr. Ahmad said: "Regarding the facilities of 3 official parking attendants, only I have one, and even then it is damaged, and also the whistle is lacking".
The Head of UPTD Pasar, Mr. Efri Y. Pattajani, SH, said the same thing.MH says: "The problem with facilities and infrastructure is only the land in front of the market.Moreover, the facilities we have are very minimal such as vests, identification cards, and whistles, because the budget the bureaucracy provides is not enough to buy them.So the facilities are inadequate".
In the implementation process, facilities are one of the supporters of achieving effective policies.However, in terms of resources, facilities, or equipment, they are inadequate because the budget provided by the bureaucracy needs to be more to provide complete facilities.Hence, they use their funds to buy these facilities.The facilities and infrastructure they have are only land in front of the market to provide parking services because of the limited funds provided by the local government, the local government does not explicitly provide these facilities, and the available attributes need to be more present.Regarding budget management, parking fees are one of the most potential opinions in Tolitoli Regency, especially in Baolan District.The rapid increase in vehicles every year, and very high community mobility, especially in public sectors such as the market, is very high.However, this is not supported by the availability of suitable facilities.Also, in the aspect of managing the results of the levy, presumably, this will be one of the future evaluation materials related to the management of the retribution target, it must also be clear, the transparency of the authorized parties in the process of implementing the policy must also be clear.

Bureaucratic Structure
The focus of attention on implementing agencies includes formal and informal organizations involved in implementing the policy.This is important because the performance of policy implementation will be significantly influenced by the suitable characteristics and matches with the implementing agents.This is related to the policy context that will be implemented in several policies that require strict and disciplined policy implementers.In other contexts, democratic and persuasive implementing agents are needed.In addition, the coverage or area is an essential consideration in determining the implementing agent for the policy (Saputra & Safitri, 2020).
Implementing a program requires a procedure that becomes the standard of implementation.According to Edward III (Agustino, 2016) the main characteristic of the bureaucratic structure is that the Standard Operating Procedure (SOP) is a guideline for implementers.In the process of implementing the parking retribution policy that has been determined by the center, SOPs (standard operating procedures) are used to set targets, verification, payments, and sanctions for parking attendants at Susumbolan Market.Edward III (Lestari & Arsyad, 2021) said that by using SOPs (standard operational procedures), policy implementers could take advantage of the available time and uniform officials' actions within the organization.
Head of the Regional Technical Implementation Unit (UPTD) Pasar Mr. Efri Y. Pattajani, SH,.MH says: "Yes, we have run the program according to the SOP.Each program must have implementation instructions so that the parking retribution implementers at the Susumbolan Market stay consistent with the regulations set by the Trade Office.For example, arranging the vehicle to keep it neat and uncluttered and taking motorbike keys".

Susumbolan Market Coordinator Mr Mustang said:
"It is implementing the parking retribution policy at the Susumbolan Market following existing procedures because it follows the rules of the Trade Office." According to the Susumbolan Market parking attendant, Mrs Astrid said: "As for the SOP, I have run it according to what Mr. Efri said-for example, allowing the driver to enter the parking area, allowing the vehicle owner to remove the key without locking the vehicle handlebars, and arranging the vehicle to be neat and uncluttered." Based on the results of interviews that have been conducted, the authors see that the bureaucratic structure in implementing the parking retribution policy at the Susumbolan Market has been going well because it has an SOP (standard operating procedure) as a technical guide on the process flow and work procedures.Procedures or rules relating to the parking retribution policy have been followed and complied with by all policy implementers (Implementors).Fragmentation is the distribution of responsibilities among these work units and agencies.
In implementing a policy, sometimes there is a distribution of responsibilities among several work units and agencies.So it is necessary to coordinate and cooperate between the parties involved in implementing this policy.Implementing the parking retribution policy to increase local revenue (PAD) is a government policy.In order to run well, the involvement of local governments is very much needed to implement this policy successfully.The responsibilities of each stakeholder from the central, provincial and regional levels must be clear so that policy implementers can act following their respective duties and functions.Implementing the parking retribution policy at the Susumbolan Market involves the market UPTD (regional technical implementation unit), market coordinator, treasurer, and parking interpreter.Based on the interview results with the Head of the Regional Technical Implementation Unit (UPTD) Pasar Susumbolan, Mr. Efri Y. Pattajani, SH.MH says: "Who is responsible for that, which is me as the UPTD of the market, assisted by the treasurer and coordinator of the Susumbolan Market".This was also conveyed by the Coordinator of the Susumbolan Market, Mr. Mastan.Rauf says: "As for the supervision carried out in distributing the retribution proceeds, Mr. Efri, the market at UPTD, supervises and cooperates with the treasurer to distribute the parking retribution proceeds."

During
an interview with the Susumbolan Market parking attendant said that: "The person in charge is Mr. Efri as UPT Pasar, assisted by the head of the market and Treasurer.And depositing parking results, I deposit parking results to the Treasurer directly".
The parking retribution policy at the Susumbolan Market is effective because the UPT (technical implementing unit) has coordinated with market officials, especially the market head, parking interpreter, and treasurer, so this policy runs well.This cooperation can be seen in the process of implementation and supervision that is carried out every day at the Tolitoli Susumbolan market.The levy results are distributed daily, and the results are reported to the UPT and carried out in the field.The parking attendant can get more wages if it exceeds the agreed target in this acceptance.

Disposition or Attitude of Executors
According to Edward III, the disposition is interpreted as a good attitude and support by policy implementers to implement a policy.A policy will run if it has the support of a policy implementer.On the other hand, a policy will experience obstacles if the policy implementer does not support the policy.In the opinion of Van Metter and Van Horn (Agustino, 2016): "the attitude of acceptance or rejection of the policy implementing agency affects the success or failure of public policy implementation.This is likely to happen because the policies implemented differ from those of residents who are well acquainted with the problems and problems they feel.Van Mater and Van Horn (Agustino, 2016) explain that policy implementation begins with filtering (being filtered) first through the perception of implementers in the extent to which the policy is implemented.There are three kinds of response elements that can affect their ability and willingness to implement a policy, among others consisting of first, knowledge (cognition), understanding and understanding of the policy, second, the direction of their response whether to accept, neutral or reject (acceptance, neutrality, and rejection) and third, the intensity of the policy.Understanding the general purpose of a standard and policy objectives is essential.
According to Edward III, the willingness or ability of policy implementers is a factor that has significant consequences for effective policy implementation.
Cooperation between policy implementers and parking service users needs to be considered.The actual conditions in the field at the time of its implementation differ regarding the increase in local revenue through parking fees.Many things need to be considered in the implementation process.The government still controls the management system, in this case, the trade office, through a technical implementing unit that regulates the entire policy implementation process.
The quality of the implementor in charge of implementing the Parking Retribution Policy at the Susumbolan Market has contributed a lot to the achievement of the policy.The implementation of the levy policy needs to be revised.In accountability, monitoring, and daily target achievement, the number of vehicles determines how much revenue the levy receives and is reported only based on the number of available tickets.There is no precise standard setting regarding excess vehicles if the tickets given have expired.This condition increases income through parking fees, even though parking services for user fees can potentially increase local revenue through user fees.In implementing the parking retribution, it is sufficient to implement the policy communication process from the leadership to the implementer.It takes support and awareness of all parties to implement the policy, an increase in facilities is also needed in this regard, even though the parking levy is only one of several factors contributing to revenue.Originally from the Tolitoli district, it had a significant impact, especially with the increasing number of vehicles in the Tolitoli district.

CONCLUSION
Based on the results of the research on the Implementation of Parking Retribution Policies in Increasing Regional Original Income in the Susumbolan Market, Baolan District, Tolitoli Regency, which uses the theory of policy implementation proposed by Edward III, it has yet to go well.There has been no significant increase in income.Implementing the parking retribution policy at the Susumbolan Market still has shortcomings and needs improvement.This can be seen from the components that still need to be fulfilled in the implementation of parking fees.Based on the research that the author has done, it can be concluded: 1.The communication aspect went well.In the implementation of parking fees, briefings were carried out almost every Monday so that the parking attendants understood their responsibilities in contributing to the parking levy of the Susumbolan Market.2. Aspects of human resources have been running well.Human resources (parking attendants) in charge of implementing parking retribution policies have adequate capabilities and qualities regarding attitudes and skills in carrying out their duties.However, more than the facility resources that support the implementation is required.
3. Aspects of the bureaucratic structure in implementing the parking retribution policy in increasing local revenue in the Susumbolan Market has gone well because it has an SOP (standard operating procedure) as a technical guide on the process flow and work procedures for implementing the parking retribution policy.
Aspects of disposition, the attitude of the parking attendants, has supported the implementation of the parking retribution policy in the Susumbolan Market, Tolitoli Regency.It can be seen from the parking attendants who have carried out all stages in implementing the Parking Retribution Policy, such as pursuing annual targets determined by the region and serving the community well 1.It is necessary to resubmit the budget application for the provision of facilities so that the parking attendants have attributes when on duty because they are the ones who play an essential role in implementing the parking retribution policy at the Susumbolan Market.2.More precise management and supervision also need to be carried out, and weekly income targets must also be set so that income through retribution is more significant.It is hoped that this policy will run well in the future and provide convenience and welfare for parking attendants and increase local revenue, especially those in the Susumbolan Market.

Table 1 .
Parking Retribution Rates at the Susumbolan Market Based on the Tolitoli Regency Regulation Number 32 of 2018