Aminarty, Armita and Utama, Lalu Satria (2025) PENEGAKAN PERATURAN DAERAH TENTANG PAJAK DAERAH DAN RETRIBUSI DAERAH (Studi Kasus Penegakan Perssetujuan Bangunan Gedung di Kabupaten Polewali Mandar). Other thesis, INSTITUT PEMERINTAHAN DALAM NEGERI.
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Abstract
ABSTRACT Background/Problem (GAP): This research is motivated by the large number of buildings that do not have permits. The large number of violations triggers the need for enforcement of Regional Regulations (Perda) to ensure compliance with applicable regulations. Enforcement of Building Permits or PBG carried out by the Civil Service Police Unit is very important due to the high number of violations related to building permits. Purpose: This study aims to examine the enforcement of Regional Regulation Number 1 of 2024 concerning Regional Taxes and Regional Retributions, especially regarding PBG by the Satpol PP of Polewali Mandar Regency. Method: This study uses a qualitative descriptive method with interviews, observations, and documentation as data collection techniques. Result: The results of the study indicate that public awareness is still low regarding the obligation to obtain PBG, although Satpol PP has made efforts to enforce the rules, its effectiveness is hampered by the lack of socialization and community participation. This study recommends strengthening synergy between agencies, increasing legal socialization, and increasing the capacity of Satpol PP so that law enforcement is more effective. Conclusion: The research recommendations emphasize the importance of improving cross-agency coordination, providing adequate facilities and infrastructure, and strengthening the capacity of human resources in enforcing Regional Regulations. In addition, a more intensive socialization strategy and a legal culture-based approach are needed to increase public awareness and compliance with PBG regulations. Keywords: Enforcement of Regional Regulations, Building Construction Approval, Satpol PP, Regional Development, Polewali Mandar Regency. ABSTRAK Permasalahan/Latar Belakang (GAP): Penelitian ini dilatarbelakangi oleh banyakknya bangunan gedung yang tidak memiliki izin. Banyaknya pelanggaran ini memicu perlunya penegakan Peraturan Daerah (Perda) guna memastikan kepatuhan terhadap peraturan yang berlaku. Penegakan Persetujuan Bangunan Gedung atau PBG yang dilakukan oleh Satuan Polisi Pamong Praja menjadi sangat penting karena tingginya pelanggaran terkait perizinan bangunan gedung. Tujuan: Penelitian ini bertujuan untuk mengkaji penegakan Peraturan Daerah Nomor 1 Tahun 2024 mengenai Pajak Daerah dan Retribusi Daerah, khususnya terkait PBG oleh Satpol PP Kabupaten Polewali Mandar. Metode: Penelitian ini menggunakan metode deskriptif kualitatif dengan wawancara, observasi, dan dokumentasi sebagai teknik pengumpulan data. Hasil/Temuan: Hasil penelitian menunjukkan bahwa kesadaran masyarakat masih rendah mengenai kewajiban memperoleh PBG, meskipun Satpol PP telah berupaya menegakkan aturan, efektivitasnya terhambat oleh kurangnya sosialisasi dan partisipasi masyarakat. Penelitian ini merekomdasikan penguatan sinergi antarinstansi, peningkatan sosialisasi hukum, serta penigkatn 2 kapasitas Satpol PP agar penegakan hukum lebih efektif. Kesimpulan: Rekomendasi penelitian menekankan pada pentingnya peningkatan koordinasi lintas instansi, penyediaan sarana dan prasarana yang memadai, serta penguatan kapasitas sumber daya aparatur dalam penegakan Perda. Selain itu, diperlukan strategi sosialisasi yang lebih intensif dan pendekatan berbasis budaya hukum untuk meningkatkan kesadaran serta kepatuhan masyarakat terhadap regulasi PBG.
| Item Type: | Thesis (Other) |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Politics and Government > Governance Policing Practice |
| Depositing User: | Praktik Perpolisian Tata Pamong FPM |
| Date Deposited: | 15 Jul 2025 06:54 |
| Last Modified: | 15 Jul 2025 06:54 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/24746 |
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