The Effectiveness of Regent Regulation Number 1 of 2019 Concerning the Online Regional Tax System in Tax Collection from a Siyasah dusturiyah Perspective (Case Study: Cipanas Tourist Attraction, Garut Regency)
DOI:
https://doi.org/10.31943/afkarjournal.v9i2.3471Keywords:
Legal Effectiveness, Regional Tax, Regional Original Income, Siyasah DusturiyahAbstract
This research is motivated by data on Regional Original Income (PAD) in the hotel and water tourism tax sector in Garut Regency, which still faces various implementation obstacles. This study aims to analyze the effectiveness of Garut Regent Regulation Number 1 of 2019 concerning the Regional Tax Online System, examine the perceptions of taxpayers and tax officials, and analyze it from a siyasah industrial perspective. The theoretical framework used refers to Soerjono Soekanto's theory of legal effectiveness which includes five main dimensions, namely legal substance, law enforcement, facilities and infrastructure, society, and legal culture and the siyasah industrial theory which emphasizes the principles of trust, justice, and benefit to assess the suitability of a regulation with Islamic legal values. The research method used is empirical juridical with descriptive analysis techniques through the use of secondary data and the results of field interviews. The results show that the implementation of the regional tax Online system is effective in the hotel tax sector, as indicated by the consistency of revenue realization that exceeds the target. Conversely, in the entertainment tax sector which represents water tourism, effectiveness is not optimal. This is proven to increase transparency, reporting accuracy, and monitoring effectiveness. From the perspective of industrial governance, this policy reflects the principles of trust, justice, and welfare, although it still requires strengthening in the aspects of socialization, apparatus capacity, and technological readiness.
Downloads
References
Abrori, A., Purwohedi, U., & Yusuf, M. (2024). Digital Transformation in the Local Tax System: Does It Strengthen Key Factors of Tax Compliance? Jurnal Bina Praja, 16(3), 687–701. https://doi.org/10.21787/jbp.16.2024.687-701.
Aini, A. N., Suhatmi, E. C., & Meikhati, E. (2025). Pengaruh Kepercayaan Pada Pemerintah, Literasi Pajak, Dan Digitalisasi Pajak Terhadap Kepatuhan Wajib Pajak. Jurnal Akuntansi dan Pajak, 01(1), 26. https://doi.org/10.36841/jme.v4i4.6640.
Al-Qashas. (2016). Al-Qur`an Dan Terjemahnya. Dalam Jakarta: kementrian Agama RI.
Ariyanti, E. R. N., Nurul Fajri Chikmawati, & Marsya Niswah Aulia Rahman. (2025). Pengenaan Pajak Hiburan Di Provinsi Daerah Khusus Jakarta. ADIL: Jurnal Hukum, 16(1), 61–84. https://doi.org/10.33476/ajl.v16i1.5318.
Badri, A. (2021). Efektivitas Kebijakan Pembatasan Sosial Berskala Besar (PSBB) di Indonesia Ditinjau dari Perspektif Hukum. Jurnal Analisis Hukum, 2(2), 1–6. https://ejournal.undhari.ac.id/index.php/jah/article/view/590.
Bupati Garut. (2019). Peraturan Bupati Garut No 1 Tahun 2019 Tentang Sistem Online Pajak Daerah.
Daryanti, D., Asriyana, A., & Hasti, A. (2024). Etika dan Keadilan Pajak dalam Perspektif Islam. AkMen JURNAL ILMIAH, 21(1), 61–70. https://e-jurnal.nobel.ac.id/index.php/akmen.
Fajriyanti, N., Kusumadewi, R., & Wahyu, F. P. (2022). Efektivitas Sistem Pemungutan Pajak Kendaraan Bermotor Melalui Online (E-Samsat) Pada Pusat Pengelolaan Pendapatan Daerah Wilayah Kabupaten Bandung I Rancaekek. Jurnal Dialektika: Jurnal Ilmu Sosial, 20(2), 95–109. https://doi.org/10.54783/dialektika.v20i2.74.
Fauzan, H. S. (2021). Implementasi Kebijakan Sistem Informasi Manajemen Pelaporan Wajib Pajak Berbasis Online Pada Hotel Dan Restoran Di Kabupaten Garut. Jurnal Publik, 15(2), 115–121. https://doi.org/10.52434/jp.v15i2.172.
Garut, P. K. (2025). Laporan Realisasi Pendapatan Daerah Kabupaten Garut 2023-2025. 2024, 1–4.
Koyongian, B. G., Runtu, T., & Weku, P. (2022). Analisis Efektivitas Dan Kontribusi Pajak Hotel Dan Pajak Restoran Terhadap Pendapatan Asli Daerah Kabupaten Banggai. LPPM Bidang EkoSosBudKum (Ekonomi, Sosial, Budaya, dan HUkum), 5(2), 1345–1356.
Hasan, Fajriati, F., Kuncoro, D. S., Sunarsih, U., & Mais, R. G. (2025). Penerapan Transaksi Uang Elektronik Dalam Meningkatkan Penerimaan Pajak Di Indonesia. RIGGS: Journal of Artificial Intelligence and Digital Business, 4(2), 1323–1331. https://doi.org/10.31004/riggs.v4i2.667.
Huda, M. M., Putri, A. A., Nuri, M. F. R., & Khoiriawati, N. (2025). Analisis Efektivitas Pemungutan Pajak Daerah di Indonesia. Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak, 2(2), 334–345. https://doi.org/10.61132/jieap.v2i2.1186.
Idrus, A. M. (2021). KEBIJAKAN PEMIMPIN NEGARA DALAM PERSPEKTIF KAIDAH FIKIH : TASARRUF AL-IMAM MANUTUN BIL MASLAHAH. Al Daulah : Jurnal Hukum Pidana dan Ketatanegaraan, 1(1), 123. https://doi.org/10.24252/ad.v1i1.26278.
Insyira, S. M. (2026a). Wawancara dengan Ny. V - Pengelola Wisata Air Tirta Alam. Wawancara Pribadi.
Insyira, S. M. (2026b). Wawancara dengan Ny. W - HRD Hotel Harmoni Garut. Wawancara Pribadi.
Insyira, S. M. (2026c). Wawancara dengan Tn. A. Wawancara Pribadi.
Insyira, S. M. (2026d). Wawancara Ny. E - Kasubid Teknologi Informasi BAPENDA Garut. Wawancara Pribadi.
Irsat, Haz, M., & Ruland Paskah Rumasew. (2025). Analisis Pengelolaan Pajak Daerah dalam Meningkatkan Pendapatan Asli Daerah di Kabupaten Supiori. JOURNAL OF ADMINISTRATIVE AND SOCIAL SCIENCE, 6(1), 162–169. https://doi.org/10.55606/jass.v6i1.2102.
Katili, A. Y., Adam, N. D. H., Wange, W., Kida, S., & Laleno, I. (2024). Tantangan Dan Peluang Dalam Implementasi Sistem Perpajakan Berbasis Teknologi Informasi Di Indonesia. Jurnal Administrasi, Manajemen dan Ilmu Sosial (JAEIS), 3(3), 166–175. https://doi.org/https://doi.org/10.37606/jaeis.v3i3.229.
Lubis, A. A. A. M. R. (2019). Ilmu Hukum dalam Simpul Siyasah Dusturiyah. Semesta Aksara, 53(9), 1–240. https://repository.iainponorogo.ac.id/615/1/Ilmu Hukum dalam Sampul Siyasah Dusturiyah.pdf.
Magribi, R. M., & Yulianti, D. (2022). Pengaruh Pemanfaatan Teknologi Dan Modernisasi Sistem Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus Pada WPOP yang Terdaftar di KPP Mikro Piloting Majalengka). Jurnal Akuntansi Kompetif, 5(3), 358–367. https://doi.org/10.35446/akuntansikompetif.v5i3.1137.
Presiden Republik Indonesia. (2022). UNDANG-UNDANG REPUBLIK INDONESIA NOMOR 1 TAHUN 2022.
Rasji, William, C., & Hamonangan, M. K. (2025). Hukum Sebagai Alat Rekayasa Sosial:Gagasan Roscoe Pound dan Relevansinya Bagi Reformasi Hukum di Indonesia. Jurnal Hukum Lex Generalis, 5(10), 1–15. https://jhlg.rewangrencang.com/.
Widiarty, W. S. (2024). Buku Ajar Metode Penelitian Hukum. Dalam M. Tajuddin (Ed.), Cv Science Techno Direct. Publika Global Media. http://repository.uki.ac.id/14688/.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Suci Mutiara Insyira, Ija Suntana, Ridwan Eko Prasetyo
This work is licensed under a Creative Commons Attribution 4.0 International License.
