Maulana, Daffa Zain and Yuliani, Dwi Putri (2025) PENEGAKAN PERATURAN DAERAH TENTANG PAJAK DAERAH DAN RETRIBUSI DAERAH KHUSUSNYA PAJAK SARANG BURUNG WALET DI KABUPATEN KOTAWARINGIN BARAT PROVINSI KALIMANTAN TENGAH. Diploma thesis, Institut Pemerintahan Dalam Negeri.
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Abstract
ABSTRACT Problem/Background (GAP): The swiftlet nest tax in West Kotawaringin Regency holds significant potential to increase Local Own-Source Revenue (PAD), but in 2023, only 31.4% of the target was realized. This was caused by low taxpayer compliance, limited public understanding, weak enforcement of Regional Regulation No. 8 of 2023, insufficient oversight, and a lack of legal awareness and tax culture among the community. Purpose: To analyze the effectiveness of the enforcement of the Regional Regulation on local taxes, particularly the swallow’s nest tax in West Kotawaringin Regency. Method: This study uses a descriptive qualitative approach with techniques including interviews, observations, and documentation. The theory applied is Soerjono Soekanto’s (1983) theory of law enforcement, which includes five factors: law, law enforcers, facilities, society, and culture. Results/Findings: Enforcement of Regional Regulation No. 8 of 2023 is carried out through coordination between Bapenda and Satpol PP, including public outreach, sticker warnings, and property sealing. However, effectiveness remains low. Legally, public understanding of the regulation is limited. From the enforcement side, only 9 officers are assigned to supervise over 2,000 swiftlet buildings, leading to inadequate oversight. Facilities such as vehicles and budgets are available but insufficient to support optimal enforcement. Public compliance is low due to uneven dissemination and the perception that the tax is burdensome. Culturally, a collective legal awareness of tax obligations has not yet been formed, resulting in many business owners failing to report and comply. Conclusion: The enforcement of Regional Regulation No. 8 of 2023 concerning the swiftlet nest tax in West Kotawaringin Regency has not been optimal. This is due to low public understanding of the regulation, limited number and capacity of enforcement personnel, and inadequate supporting infrastructure. Taxpayer compliance remains low due to limited outreach and negative perceptions of taxation. Moreover, the lack of strong legal culture among business actors has led to widespread non-reporting and non-payment of taxes. Keywords: Regulation Enforcement, Swallow’s Nest Tax, Local Revenue, Tax Compliance. ABSTRAK Permasalahan/Latar Belakang (GAP): Pajak sarang burung walet di Kabupaten Kotawaringin Barat memiliki potensi besar untuk meningkatkan PAD, namun pada 2023 realisasinya hanya 31,4% dari target. Hal ini disebabkan oleh rendahnya kepatuhan wajib pajak, kurangnya pemahaman, lemahnya penegakan Perda No. 8 Tahun 2023, terbatasnya pengawasan, serta rendahnya kesadaran dan budaya hukum masyarakat. Tujuan: Menganalisis efektivitas penegakan Peraturan Daerah tentang Pajak Daerah dan Retribusi Daerah, khususnya pajak sarang burung walet di Kabupaten Kotawaringin Barat. Metode: Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik wawancara, observasi, dan dokumentasi. Teori yang digunakan adalah teori penegakan hukum dari Soerjono Soekanto (1983) yang mencakup lima faktor: hukum, aparat penegak, sarana, masyarakat, dan budaya. Hasil/Temuan: Penegakan Perda Nomor 8 Tahun 2023 dilakukan melalui koordinasi antara Bapenda dan Satpol PP, seperti penyuluhan, pemasangan stiker, dan penyegelan. Namun, efektivitas masih rendah. Dari aspek hukum, pemahaman masyarakat terhadap isi perda masih minim. Dari sisi aparat, hanya terdapat 9 petugas untuk mengawasi lebih dari 2.000 bangunan walet, sehingga pengawasan tidak optimal. Sarana dan prasarana seperti kendaraan dan anggaran tersedia, tetapi belum mampu menunjang penegakan secara maksimal. Dalam aspek masyarakat, tingkat kepatuhan rendah karena sosialisasi belum merata dan persepsi pajak dianggap memberatkan. Secara budaya, belum terbentuk kesadaran hukum kolektif dalam membayar pajak, sehingga masih banyak pelaku usaha yang tidak melapor dan tidak taat kewajiban. Kesimpulan: Penegakan Peraturan Daerah Nomor 8 Tahun 2023 tentang Pajak Sarang Burung Walet di Kabupaten Kotawaringin Barat belum berjalan optimal. Hal ini disebabkan oleh rendahnya pemahaman masyarakat terhadap isi regulasi, terbatasnya jumlah dan kapasitas aparat penegak hukum, serta kurang memadainya sarana dan prasarana pendukung. Tingkat kepatuhan wajib pajak juga masih rendah akibat minimnya sosialisasi dan persepsi negatif terhadap pajak. Selain itu, belum terbentuknya budaya hukum yang kuat di kalangan pelaku usaha menyebabkan masih banyaknya usaha yang tidak melapor dan tidak membayar pajak sesuai ketentuan. Kata kunci: Penegakan Perda, Pajak Sarang Burung Walet, Pendapatan Asli Daerah, Kepatuhan Pajak.
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | J Political Science > JA Political science (General) |
| Divisions: | Campus > IPDN Kampus Jatinangor |
| Depositing User: | Praktik Perpolisian Tata Pamong FPM |
| Date Deposited: | 24 Jun 2025 07:56 |
| Last Modified: | 24 Jun 2025 07:56 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/25006 |
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