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ABSTRAKPenelitian dilakukan bertujuan untuk mendeskripsikan proses formulasi kebijakan
kenaikan Harga Air Baku (HAB) sebagai upaya untuk meningkatkan fungsi
regulerend Pajak Air Tanah di Kota Bandung dan menganalisis kendala yang
dihadapi selama proses formulasi kebijakan tersebut. Penelitian dilakukan dengan
pendekatan kualitatif dan pengumpulan data kualitatif. Dari hasil penelitian,
proses formulasi kebijakan kenaikan Harga Air Baku (HAB) yang diatur dalam
peraturan walikota ini melewati empat tahapan, yakni tahap persiapan, tahap
analisis, tahap pelaporan (lokakarya 1-4), dan tahap penyusunan peraturan
walikota (lokakarya 5-6). Menurut sudut pandang Wajib Pajak, kendala di dalam
proses formulasi kebijakan ini adalah terjadinya miskomunikasi antara instansi
yang berwenang dengan Wajib Pajak terkait dengan partisipasi Wajib Pajak dalam
perumusan kebijakan. Akan tetapi, sebenarnya miskomunikasi ini tidak dapat
dianggap sebagai kendala yang berarti karena tidak diharuskan adanya partisipasi
Wajib Pajak dalam pembuatan sebuah peraturan walikota.
ABSTRACTThe study was conducted to describe the policy formulation process of increasing
water prices as the government?s effort in enhancing regulerend function of
groundwater tax in Bandung municipality and also to analyze any constraints
which the Government faced during the process. The study was conducted with a
qualitative approach and qualitative data collection. The research results revealed
that there were four stages in the formulation process of increasing water prices
policy: preparation stage, analysis stage, reporting stage, and legal drafting stage.
From the tax payer?s point of view, the constraint of this policy formulation
process was a miscommunication happened between the tax payer and the policy
maker due to tax payer?s participation issue in a policy formulation process.
However, this miscommunication can?t be considered as a serious constraint
because tax payer?s participation is not a main requirement in establishing a major
regulations. ;The study was conducted to describe the policy formulation process of increasing
water prices as the government?s effort in enhancing regulerend function of
groundwater tax in Bandung municipality and also to analyze any constraints
which the Government faced during the process. The study was conducted with a
qualitative approach and qualitative data collection. The research results revealed
that there were four stages in the formulation process of increasing water prices
policy: preparation stage, analysis stage, reporting stage, and legal drafting stage.
From the tax payer?s point of view, the constraint of this policy formulation
process was a miscommunication happened between the tax payer and the policy
maker due to tax payer?s participation issue in a policy formulation process.
However, this miscommunication can?t be considered as a serious constraint
because tax payer?s participation is not a main requirement in establishing a major
regulations. , The study was conducted to describe the policy formulation process of increasing
water prices as the government‘s effort in enhancing regulerend function of
groundwater tax in Bandung municipality and also to analyze any constraints
which the Government faced during the process. The study was conducted with a
qualitative approach and qualitative data collection. The research results revealed
that there were four stages in the formulation process of increasing water prices
policy: preparation stage, analysis stage, reporting stage, and legal drafting stage.
From the tax payer‘s point of view, the constraint of this policy formulation
process was a miscommunication happened between the tax payer and the policy
maker due to tax payer‘s participation issue in a policy formulation process.
However, this miscommunication can‘t be considered as a serious constraint
because tax payer‘s participation is not a main requirement in establishing a major
regulations. ]
TA-Rr Mayang Ayu Puspitasaheti.pdf :: Unduh