IMPLEMENTATION OF REGENT REGULATION NUMBER 29 OF 2024 ON THE PROCEDURES FOR THE COLLECTION OF NON-METAL AND ROCK MINERAL TAX FOR FISCAL YEAR 2024 IN BATU BARA REGENCY
DOI:
https://doi.org/10.53806/ijcss.v7i1.1282Keywords:
Batu Bara Regency, Local Tax, Non-Metal and Rock Mineral Tax, Policy Implementation, Regent Regulation, Regional Original RevenueAbstract
The implementation of Regent Regulation of Batu Bara Regency Number 29 of 2024 constitutes an important instrument in organizing the procedures for the collection of the Non-Metal and Rock Mineral Tax (MBLB) as one of the sources of Regional Original Revenue. This study aims to analyze the implementation of the regulation and to identify the factors influencing its effectiveness in the 2024 Fiscal Year. This research employs a descriptive qualitative approach, with data collected through interviews, observations, and documentation at the Regional Revenue Agency of Batu Bara Regency. Data analysis was conducted using the interactive model of Miles and Huberman. The analytical framework applies George C. Edwards III’s policy implementation theory, which consists of the variables of communication, resources, implementers’ disposition, and bureaucratic structure. The results indicate that the implementation of Regent Regulation Number 29 of 2024 has been carried out, but it has not yet been fully optimal. The aspects of communication and bureaucratic structure have functioned relatively well; however, limitations in personnel resources, weak supervision, low taxpayer compliance, and the prevalence of illegal mining remain major obstacles. The disposition of implementers generally shows good commitment, but it has not been fully supported by adequate systems and facilities. Therefore, strengthening coordination, improving the capacity of personnel, and enhancing supervision and data collection systems are key measures to optimize MBLB tax revenue in Batu Bara Regency.
References
[1] Edwards III, G. C. (1980). Implementing Public Policy. Washington, D.C.: Congressional Quarterly Press.
[2] Miles, M. B., & Huberman, A. M. (1994). Qualitative Data Analysis: An Expanded Sourcebook (2nd ed.). Thousand Oaks, CA: Sage Publications.
[3] Dunn, W. N. (2018). Public Policy Analysis: An Integrated Approach (6th ed.). New York: Routledge.
[4] Dye, T. R. (2013). Understanding Public Policy (14th ed.). Boston: Pearson.
[5] Mardiasmo. (2018). Perpajakan. Yogyakarta: Andi.
[6] Siahaan, M. P. (2016). Pajak Daerah dan Retribusi Daerah. Jakarta: Rajawali Pers.
[7] Kamaroellah, R. A. (2015). Kontribusi Pajak Daerah terhadap Pendapatan Asli Daerah. Jurnal Ekonomi dan Pembangunan, 16(2), 123–134.
[8] De Rooy, G., & Budiarso, N. (2015). Analisis Efektivitas Pajak Daerah terhadap Pendapatan Asli Daerah. Jurnal Riset Ekonomi dan Manajemen, 3(1), 45–56.
[9] Junaedy, I. G. N., & Sujana, I. K. (2023). Efektivitas dan Kontribusi Pajak Mineral Bukan Logam dan Batuan terhadap PAD Kabupaten Karangasem. Jurnal Akuntansi dan Keuangan Daerah, 18(1), 55–70.
[10] Putri, R., Usdelldi, & Fikri, A. (2024). Efektivitas dan Kontribusi Pajak Mineral Bukan Logam dan Batuan terhadap Pendapatan Asli Daerah Kabupaten Tanjung Jabung Timur. Jurnal Keuangan Daerah, 9(1), 33–47.
[11] Republik Indonesia. (2009). Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah.
[12] Pemerintah Kabupaten Batu Bara. (2024). Peraturan Bupati Nomor 29 Tahun 2024 tentang Tata Cara Pemungutan Pajak Daerah.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Muhammad Fadli, Yanhar Jamaluddin, Rudi Salam Sinaga
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
