Local taxes and levies are a source of local revenue) originating from the region itself. Regional levies are classified into public service levies, business service levies and certain licensing levies. Of all the levies that have building permits fees play a role in receiving local revenue, this research is motivated by the management of building permits fees where the increase in the number of buildings each year is not proportional to the number of buildings that have permits to build buildings. What factors affect the management of permit fees erecting buildings at the Investment Service based on Regional Regulation Policy Number 10 of 2012 in the investment office and one-stop service, East Kutai Regency.

Keywords: Building permit; Management; Retribution