Penelitian ini bertujuan untuk menjelaskan penerapan atas kebijakan dari retribusi elektronik atau yang dikenal e-retribusi yang berdasarkan Peraturan Gubernur No. 11 Tahun 2014 Tentang Tata Cara Penerimaan Pembayaran Retribusi Daerah Dengan Sistem Elektronik Retribusi. Penelitian ini menggunakan pendekatan post positivist, dengan teknik pengumpulan data kualitatif melalui wawancara mendalam dan studi kepustakaan. Penerapan retribusi elektronik ini baru dijalankan pada tiga retribusi daerah yaitu Retribusi Pelayanan Pasar atas Pedagang Kaki Lima, Retribusi Pengujian Kendaraan Bermotor, dan Retribusi Pemakaian Kekayaan Daerah atas sewa rumah susun sederhana di DKI Jakarta. Hasil penelitian dari penerapan retribusi elektronik pada tiga retribusi tersebut bahwa sistem ini belum berjalan secara mumpuni mengingat masih kurangnya sumber daya manusia dan belum kuatnya integrasi sistem elektronik ini.

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This research aims to explain the implementation of policy of electronic user charges or e-user charges which are based on Governor Regulation No. 11 of 2014 on Procedures Payment Receiving User Charge With Electronic Systems. This Research uses a post-positivist approach, with qualitative data collection techniques through in-depth interviews and literature studies. The implementation of these electronic user charges applied recently on three types of user charges i.e. User Charge of Market Services on Street Vendor, User Charge of Motor Vehicle Test, User Charge of Usage of Regional Assets on Low-Cost Apartments in Jakarta. The results of the implementation of electronic user charges on all three of user charges that the system are not running well, because the lack of qualified human resources and electronic systems integration hasn't been steady.