[ABSTRAK
Penelitian dilakukan bertujuan untuk mendeskripsikan proses formulasi kebijakankenaikan Harga Air Baku (HAB) sebagai upaya untuk meningkatkan fungsiregulerend Pajak Air Tanah di Kota Bandung dan menganalisis kendala yangdihadapi selama proses formulasi kebijakan tersebut. Penelitian dilakukan denganpendekatan kualitatif dan pengumpulan data kualitatif. Dari hasil penelitian,proses formulasi kebijakan kenaikan Harga Air Baku (HAB) yang diatur dalamperaturan walikota ini melewati empat tahapan, yakni tahap persiapan, tahapanalisis, tahap pelaporan (lokakarya 1-4), dan tahap penyusunan peraturanwalikota (lokakarya 5-6). Menurut sudut pandang Wajib Pajak, kendala di dalamproses formulasi kebijakan ini adalah terjadinya miskomunikasi antara instansiyang berwenang dengan Wajib Pajak terkait dengan partisipasi Wajib Pajak dalamperumusan kebijakan. Akan tetapi, sebenarnya miskomunikasi ini tidak dapatdianggap sebagai kendala yang berarti karena tidak diharuskan adanya partisipasiWajib Pajak dalam pembuatan sebuah peraturan walikota.
ABSTRACT
The study was conducted to describe the policy formulation process of increasingwater prices as the government?s effort in enhancing regulerend function ofgroundwater tax in Bandung municipality and also to analyze any constraintswhich the Government faced during the process. The study was conducted with aqualitative approach and qualitative data collection. The research results revealedthat there were four stages in the formulation process of increasing water pricespolicy: preparation stage, analysis stage, reporting stage, and legal drafting stage.From the tax payer?s point of view, the constraint of this policy formulationprocess was a miscommunication happened between the tax payer and the policymaker due to tax payer?s participation issue in a policy formulation process.However, this miscommunication can?t be considered as a serious constraintbecause tax payer?s participation is not a main requirement in establishing a majorregulations. ;The study was conducted to describe the policy formulation process of increasingwater prices as the government?s effort in enhancing regulerend function ofgroundwater tax in Bandung municipality and also to analyze any constraintswhich the Government faced during the process. The study was conducted with aqualitative approach and qualitative data collection. The research results revealedthat there were four stages in the formulation process of increasing water pricespolicy: preparation stage, analysis stage, reporting stage, and legal drafting stage.From the tax payer?s point of view, the constraint of this policy formulationprocess was a miscommunication happened between the tax payer and the policymaker due to tax payer?s participation issue in a policy formulation process.However, this miscommunication can?t be considered as a serious constraintbecause tax payer?s participation is not a main requirement in establishing a majorregulations. , The study was conducted to describe the policy formulation process of increasingwater prices as the government‘s effort in enhancing regulerend function ofgroundwater tax in Bandung municipality and also to analyze any constraintswhich the Government faced during the process. The study was conducted with aqualitative approach and qualitative data collection. The research results revealedthat there were four stages in the formulation process of increasing water pricespolicy: preparation stage, analysis stage, reporting stage, and legal drafting stage.From the tax payer‘s point of view, the constraint of this policy formulationprocess was a miscommunication happened between the tax payer and the policymaker due to tax payer‘s participation issue in a policy formulation process.However, this miscommunication can‘t be considered as a serious constraintbecause tax payer‘s participation is not a main requirement in establishing a majorregulations. ] |
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