Umar Congge, Syamsul Bahri
In managing fish auction (TPI) sites at Lappa, there is an ineffective process and the impact on the low contribution to the regional income (PAD) of Sinjai Regency. Therefore, this study aims to reveal the management model of the Lappa fish auction. This research is case study. The informants of this study consisted of Head of Revenue Service, Head of TPI, section heads and heads of sub sections, employees and collection officers, several shipowners (Punggawa) as well as some community users of TPI. Analysis of the data used is descriptive qualitative, through data processing techniques with the stages of reduction, display and data verification. The results of this study indicate that oversight carried out by the Regional Revenue Office only relies on reports alone, so supervision tends to be weak and ineffective which opens up opportunities for fraud, Levy analysis also shows that collection and management have not been effective. The reason is the realization of TPI Retribution 2008-2012 has not reached the potential revenue target. Supervision is also not optimal so there tends to be a leak, and the lack of facilities provided by TPI managers. The levy rate charged to Lappa TPI service users is still low, so it is unable to increase PAD. The absence of a regent regulation regarding supervision of the management of fish auction sites, has resulted in the Regional Work Unit (SKPD) and the parties involved in supervision at TPI not having clear supervision standards.