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"Peraturan Daerah Kota Padang Nomor 11 Tahun 2011 tentang Retribusi Jasa Umum mengatur bahwa menara telekomunikasi dijadikan salah satu objek retribusi. Besaran retribusi yang harus dibayarkan dianggap tidak wajar dan menimbulkan keberatan dari pemilik menara telekomunikasi. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Hasil penelitian menggambarkan implementasi retribusi pengendalian menara telekomunikasi belum terlaksana dengan baik dan faktor penghambat dalam implementasi pemungutannya adalah jenis layanan yang diberikan pemerintah belum sesuai dengan yang diharapkan wajib retribusi.

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Local government of Padang issued a local regulation Number 11/2011 concerning on User Charges and Fees which state that telecommunication tower became one of retribution’s object. Retribution value to be paid is not considered reasonable which generates objections from tower owner whom should pay the fee. Purpose of this research is to analyze the implementation of collecting telecommunication tower’s fee in Padang City as well as identifying some obstacle in the process. This research is qualitative descriptive interpretive. At the end of this study, researcher conclude that the implementation is not running perfectly and the main constraints that hinder the implementation process is the services given by the government weren’t done properly on the field."