Tinjauan Siyasah Tanfidziyah Terhadap Implementasi Pasal 4-9 Peraturan Daerah Kota Bandar Lampung Nomor 01 Tahun 2024 Tentang Pajak Daerah Dan Retribusi Daerah

Authors

  • Chintya Irawan Universitas Islam Negeri Raden Intan Lampung, Indonesia
  • Mohammad Yasir Fauzi Universitas Islam Negeri Raden Intan Lampung, Indonesia
  • Muhammad Jayus Universitas Islam Negeri Raden Intan Lampung, Indonesia

DOI:

https://doi.org/10.30651/mqsd.v15i1.31073

Abstract

Rendahnya realisasi penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Kelurahan Tanjung Senang yang belum mencapai target optimal menjadi latar belakang penelitian ini. Penelitian bertujuan menganalisis implementasi Pasal 4–9 Peraturan Daerah Kota Bandar Lampung Nomor 01 Tahun 2024 tentang Pajak Daerah dan Retribusi Daerah serta mengevaluasinya dalam perspektif Siyasah Tanfidziyah. Metode yang digunakan adalah penelitian lapangan (field research) dengan pendekatan kualitatif deskriptif melalui observasi, wawancara mendalam, dan dokumentasi di Kelurahan Tanjung Senang. Hasil penelitian menunjukkan bahwa secara normatif regulasi telah memberikan landasan hukum yang jelas, aparatur kelurahan telah menjalankan fungsi fasilitatif secara aktif, dan realisasi penerimaan PBB meningkat dari 68% pada tahun 2021 menjadi 87% pada tahun 2024, namun target optimal 90–100% belum tercapai secara konsisten akibat rendahnya kesadaran wajib pajak dan kendala ekonomi. Novelty penelitian ini terletak pada integrasi perspektif fiqh siyasah dalam evaluasi regulasi pajak daerah kontemporer, yang menghasilkan implikasi perlunya penguatan edukasi publik berbasis nilai amanah dan maslahah ammah demi terwujudnya tata kelola fiskal daerah yang berkeadilan.

Kata Kunci: Implementasi Kebijakan, Pajak Bumi dan Bangunan, Pajak Daerah, Siyasah Tanfidziyah.

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Published

20-04-2026

Issue

Vol. 15 No. 1 (2026): Maqasid: Jurnal Studi Hukum Islam

Section

Artikel

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Copyright (c) 2026 Chintya Irawan, Mohammad Yasir Fauzi, Muhammad Jayus

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