Implementasi Peraturan Bupati Nomor 9 Tahun 2021 tentang Tata Cara Penghapusan Piutang Pajak Bumi Bangunan Perdesaan dan Perkotaan (PBB-P2) yang Sudah Kedaluwarsa di Kabupaten Dharmasraya Menurut Siyasah Tanfiziyah Implementation of Regent Regulation Number 9 of 2021 Concerning Procedures for the Write-Off of Rural and Urban Land and Building Tax (PBB-P2) Receivables That Have Expired in Dharmasraya Regency According to Siyasah Tanfiziyah
Article Sidebar
Page Numbers:
2166-2179
Digital Object Identifier:
10.58578/ahkam.v5i3.10287
Viewed: 59 times
Downloaded: 47 times
LYAS Publisher cordially invites qualified professionals to serve as Editors or Reviewers. Your expertise will make an important contribution to maintaining and strengthening the academic quality of our publications. Interested applicants are kindly requested to complete the application form at the following link: Editors & Reviewers
Please feel free to contact us if you need any further information about the submission process or if you have any additional questions.
Authors:Sherly Yunita1*, Helfi Helfi2
Copyright :Authors retain copyright and grant the journal right of first publication.
Main Article Content
Abstract
This study was motivated by the accumulation of overdue Rural and Urban Land and Building Tax (PBB-P2) receivables in Dharmasraya Regency for approximately 16 years, particularly receivables originating from the period before regional expansion and no longer collectible because they had exceeded the time limit stipulated in tax regulations. This condition created administrative problems, affected the quality of regional financial reports, and encouraged the local government to enact Regent Regulation Number 9 of 2021 concerning the procedure for writing off overdue PBB-P2 receivables. However, its implementation still shows discrepancies between policy provisions and field realization, particularly regarding the implementation deadline. This study aims to analyze the implementation of Regent Regulation Number 9 of 2021 and review it from the perspective of siyasah tanfiziyah, particularly in the aspects of justice, trustworthiness, and public benefit. This study used field research with a descriptive qualitative approach. Data were obtained through interviews with relevant informants, namely the Legal Division of the Regional Secretariat, the Regional House of Representatives, and the Regional Finance Agency, as well as documentation in the form of archives, documents, and decrees on the write-off of receivables. The data were analyzed through the stages of data collection, data reduction, and conclusion drawing. The results showed that policy implementation had proceeded according to procedure and reflected the principle of accountability. From the perspective of siyasah tanfiziyah, this policy has fulfilled the principles of justice, trustworthiness, and public benefit, although obstacles remain in the form of incomplete data, changes in administrative regions, limited resources, and suboptimal interinstitutional coordination. The conclusion of this study affirms that the write-off of overdue PBB-P2 receivables is an important administrative and legal measure for improving regional financial governance. These findings contribute to the development of public policy studies and Islamic constitutional law and have practical implications for local governments in strengthening accountability, coordination, and accuracy in implementing regional receivables write-off policies.
Citation Metrics:
Downloads
Article Details
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
References
Alhamid, T., & Anufia, B. (2019). Resume: Instrumen Pengumpulan Data. Sekolah Tinggi Agama Islam Negeri (STAIN) Sorong.
Della, A., Suci, A., Nurika, I., & Nugroho, N. T. (2025). Analisis Penyusunan Anggaran Piutang Berbasis Risiko pada Instansi Pemerintah Daerah Pasca Pandemi. Proceedings Law, Accounting, Business, Economics and Language, 2(1), 274–281. https://ojs.udb.ac.id/label/article/view/5276
Elvis, J., Suparman, E., & Idris, I. (2023). Hukum Pengelolaan Sumber Daya Minyak dan Gas Bumi Menurut Pasal 33 Undang-Undang Dasar Tahun 1945. Iblam Law Review, 3(3), 14–29. https://doi.org/10.52249/ilr.v3i3.134
Faujiah, F., Sugianor, S., & Fakhri, F. (2025). Implementasi Peraturan Bupati Hulu Sungai Tengah Nomor 20 Tahun 2021 tentang Pembayaran dan Pemungutan Pajak Daerah Secara Sistem Online pada Kantor Badan Pengelola Pajak dan Retribusi Daerah Kabupaten Hulu Sungai Tengah (Studi Kasus Pajak Restoran). Jurnal Kebijakan Publik, 2(2), 612–622. https://ejurnal.stiaamuntai.ac.id/index.php/PPJ/article/view/1137
Hamdi.R, K., & Day, G. S. S. (2024). Prinsip-Prinsip Dasar Tata Kelola Negara dalam Islam dan Relevansinya dengan Praktik Tata Kelola Pemerintahan yang Baik. MADANIA: Jurnal Hukum Pidana dan Ketatanegaraan Islam, 14(2), 39–48. https://journals.fasya.uinib.org/index.php/madania/article/view/656
Hani, D. A. U., & Furqon, I. K. (2021). Pengaruh Sanksi Pajak serta Pengetahuan Masyarakat tentang Pajak terhadap Kepatuhan Membayar Wajib Pajak. UTILITY: Jurnal Ilmiah Pendidikan dan Ekonomi, 5(1), 10–15. https://doi.org/10.30599/utility.v5i01.1161
Harjo, D., & Darmawan, D. A. (2022). Efektivitas Penagihan Piutang Pajak Bumi dan Bangunan P2 dalam Rangka Meningkat Realisasi Penerimaan di Badan Pendapatan Daerah Kota Bekasi Tahun 2019–2021. Jurnal Sistem Informasi, Akuntansi dan Manajemen, 2(3), 238–251. https://jurnal.adai.or.id/index.php/sintamai/article/view/383
Herdayati, H., Gunawan, & Tawai, A. (2024). Praktik Manajemen Pajak Bumi dan Bangunan Perdesaan dan Perkotaan di Badan Pendapatan Daerah Kabupaten Konawe Selatan. Publica: Jurnal Administrasi Pembangunan dan Kebijakan Publik, 15(1), 1–11. https://journal.uho.ac.id/index.php/publica/article/view/969
Iswantini, T., Faizal, L., & Fikri, A. (2025). Analisis Kritis Implementasi Kebijakan Penanggulangan Kemiskinan di Tanggamus: Perspektif Fiqh Siyasah Tanfidziyah. Qanun: Journal of Islamic Laws and Studies, 4(2), 724–741. https://doi.org/10.58738/qanun.v4i2.1096
Jhohari, N. A. (2024). Anomali Kebijakan Publik oleh Trias Politika dalam Perspektif Hukum Politik Islam. Pro Justicia: Jurnal Hukum dan Sosial, 4(1), 1–18. https://doi.org/10.55380/projus.v4i1.803
Manto, N., Rahim, E. I., & Ahmad, A. (2025). Implementasi Pasal 32 Peraturan Daerah Kabupaten Gorontalo Nomor 1 Tahun 2024 tentang Pajak Daerah dan Retribusi Daerah. Sinergi: Jurnal Riset Ilmiah, 2(1), 33–44. https://doi.org/10.62335/y2rtss89
Nikawanti, G. (2021). Ecoliteracy: Membangun Ketahanan Pangan dari Kekayaan Maritim Indonesia. Jurnal Kemaritiman: Indonesian Journal of Maritime, 2(2), 149–166. https://doi.org/10.17509/ijom.v2i2.37603
Perwiranisa, K., & Subagio. (2023). Analisis Efektivitas Penagihan dengan Usulan Penghapusan Piutang Pajak dalam Rangka Optimalisasi Penerimaan Negara di KPP Madya Bandar Lampung Tahun 2022. Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan, 1(2), 169–186. https://doi.org/10.59407/jakpt.v1i2.240
Pratama, A. (2025). Konsep Pemikiran Hukum Islam dalam Bidang Siyasah. Jurnal Penelitian Ilmiah Multidisipliner, 1(3), 1075–1087. https://ojs.ruangpublikasi.com/index.php/jpim/article/view/695
Sari, A. P., & Maryani, H. (2025). Analisis Dampak Kenaikan Pajak Pertambahan Nilai (PPN) terhadap Masyarakat Daerah dalam Kesejahteraan Ekonomi Nasional. Jurnal Ilmu Manajemen, Bisnis dan Ekonomi (JIMBE), 3(1), 1–13. https://malaqbipublisher.com/index.php/JIMBE/article/view/388
Setlight, M. M. M., Goni, C. J., Agussalim, A., & Azis, A. (2025). Analisis Hukum Pengaturan Izin Usaha dalam Pemerintahan Daerah di Indonesia. Jurnal Tana Mana, 6(1), 32–37. https://ojs.staialfurqan.ac.id/jtm/article/view/837
Suriani, N., Risnita, & Jailani, M. S. (2023). Konsep Populasi dan Sampling serta Pemilihan Partisipan Ditinjau dari Penelitian Ilmiah Pendidikan. IHSAN: Jurnal Pendidikan Islam, 1(2), 24–36. https://doi.org/10.61104/ihsan.v1i2.55
Suwito, L., Rusli, Z., & Mashur, D. (2025). Implementasi Pemungutan Pajak Bumi dan Bangunan Perdesaan Perkotaan (PBB-P2). Jurnal Niara, 18(2), 561–571. https://doi.org/10.31849/rwchh947
Wahyudi, A., Noor, I., & Suherman, A. (2025). Analisis Penyelesaian Piutang Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Kota Sukabumi (Studi pada Badan Pengelolaan Keuangan dan Pendapatan Daerah Kota Sukabumi). Jurnal Masharif Al-Syariah: Jurnal Ekonomi dan Perbankan Syariah, 10(4), 2835–2847. https://journal.um-surabaya.ac.id/Mas/article/view/27299
Wijaya, S. A. (2021). Literature Review: Analisis Peran Pajak sebagai Upaya Perwujudan Pembangunan Nasional. Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur (JEBDEKER), 2(1), 81–89. https://doi.org/10.56456/jebdeker.v2i1.82