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Ahmad Muhajir, Ahmad
Diponegoro University
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Journal : Journal of Community Empowerment

 1 
PEMBERDAYAAN KOMUNITAS SEBAGAI STRATEGI PENINGKATAN KEPATUHAN PAJAK KENDARAAN BERMOTOR DI KOTA PAREPARE Latief, Muh Iqbal; Tenriliweng, Andi Ahmad Hasan; Ras, Atma; Wulandari, Pratiwi; Muhajir, Ahmad; Rachmadani, Nur Vidiah; Akramullah, Ahmad
Journal of Community Empowerment Vol 4, No 3 (2025): Desember
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jce.v4i3.36678

Abstract

ABSTRAK                                                                                     Rendahnya kepatuhan masyarakat dalam membayar Pajak Kendaraan Bermotor (PKB) di Kota Parepare menjadi permasalahan serius yang menghambat optimalisasi pendapatan daerah. Hingga Oktober 2025, realisasi PKB baru mencapai Rp62,1 miliar dari target Rp73 miliar. Berbagai studi yang mengkaji tingkat kepatuhan masyarakat membayar pajak kendaraan bermotor di Kota Parepare dan hasil evaluasi semester pertama 2025 yang dilaksanakan Bapenda Kota Parepare, menyimpulkan bahwa permasalahan ini tidak hanya disebabkan faktor ekonomi dan administratif, tetapi juga faktor sosial-budaya seperti rendahnya kesadaran pajak, minimnya literasi fiskal, dan belum optimalnya pemanfaatan komunitas sebagai agen perubahan perilaku. Program pengabdian ini bertujuan meningkatkan kepatuhan masyarakat melalui pendekatan berbasis komunitas dengan mengintegrasikan perspektif sosiologis. Metode pelaksanaan meliputi sosialisasi awal melalui Focus Group Discussion (FGD), penyuluhan terpadu yang dihadiri 25 peserta dari berbagai elemen masyarakat, serta pembentukan "Komunitas Taat Pajak" yang terdiri dari Karang Taruna, komunitas ojek online, dan perwakilan wajib pajak. Evaluasi dilakukan melalui observasi partisipatif selama kegiatan, analisis diskusi dan testimoni peserta, serta dokumentasi komitmen kolektif yang tertuang dalam Piagam Komitmen dan MoU dengan Samsat Parepare. Hasil kegiatan menunjukkan perubahan paradigma masyarakat terhadap pajak dari beban administratif menjadi investasi sosial, terciptanya komitmen kolektif melalui penandatanganan Piagam Komitmen dan MoU dengan Samsat Parepare, serta terbentuknya jejaring sosial yang berpotensi menjadi penggerak kepatuhan berkelanjutan. Program ini membuktikan bahwa pendekatan berbasis komunitas efektif membangun kesadaran fiskal dan modal sosial yang diperlukan untuk meningkatkan kepatuhan pajak di tingkat lokal.Kata kunci: Kepatuhan Pajak; Komunitas; Pemberdayaan Masyarakat; Pajak Kendaraan Bermotor; Kota Parepare.                                                                                                          ABSTRACTThe low compliance of the community in paying Motor Vehicle Tax (PKB) in Parepare City has become a serious problem that hinders the optimization of regional revenue. Until October 2025, PKB realization only reached Rp62.1 billion out of a target of Rp73 billion. Various studies examining the level of community compliance in paying motor vehicle tax in Parepare City and the results of the first semester 2025 evaluation conducted by Bapenda (local term for Regional Revenue Agency) Kota Parepare concluded that this problem is not only caused by economic and administrative factors, but also socio-cultural factors such as low tax awareness, minimal fiscal literacy, and suboptimal utilization of communities as agents of behavioral change. This community service program aims to increase public compliance through a community-based approach by integrating sociological perspectives. Implementation methods include initial socialization through Focus Group Discussions (FGD), integrated counseling attended by 25 participants from various community elements, and the establishment of a "Tax-Compliant Community" consisting of Karang Taruna, online motorcycle taxi communities, and taxpayer representatives. Evaluation was conducted through participatory observation during activities, analysis of participant discussions and testimonies, as well as documentation of collective commitment outlined in the Commitment Charter and MoU with Samsat Parepare. The results of the activity show a paradigm shift in the community's perception of taxes from administrative burden to social investment, the creation of collective commitment through the signing of the Commitment Charter and MoU with Samsat Parepare, as well as the formation of social networks that have the potential to become drivers of sustainable compliance. This program demonstrates that a community-based approach is effective in building fiscal awareness and social capital necessary to increase tax compliance at the local level.Keywords: Tax Compliance; Community; Community Empowerment; Motor Vehicle Tax; Parepare City.
Co-Authors Achmad Junaedi Sitika Aderianti, Gian Adim, Abd. Adiyono Ahmad Syahir Akramullah, Ahmad Ali Fikri, Yudistia Teguh Amelia Rahmaniah Amirudin Amirudin Amnar, Harve Amsari, Syahrul Anshari, Muhammad Redha Anwar, Sakaria To Arif Fitria, Rizal Arisnawawi Arita Marini Arlingga, Delfan Atin Supriatin, Atin Bambang Supriyadi Batubara, Taslim Chayati, Nurul Daulay, M. Zainuddin Desy Safitri Dimas, Ahmad Dimas Dyani Prades Pratiwi Eka Wahyuni Eko Nursalim, Eko Endang Fatmawati Fathurrahman Fathurrahman Fauzannur, Fauzannur FAUZI Fyka, Samsul Alam Gayatri, Satya Habibi, Nur Muhammad Haddade, Abdul Wahid Hajrah Hajrah, Hajrah Hanafiah, H.M. Harsono, Shabrina Utami Hawa, Andina Meutia Herliana, Yasmin Nona Husen, La Ode Ilma Sarimustaqiyma Rianse Ilyas, Sadriani Irawati Irawati Islamiati, Munica Iva Sarifah Juanda Nawawi, Juanda Kamri Ahmad Kappaja, Ismail Karimah, Ima Rahmatul Kasogi, Adnan Khafi, Achmad Kusumah, Aris Fajar Latief, Muh Iqbal Leola Dewiyani Listiasari, Rani Lubis, Hafnita Sari Dewi Lubis, Siti Syahrani Lutfi, Mukhtar M, Misbahuddin M. Hanafiah Mabruri, Kemal Al Kautsar Mailin, Mailin Manalu, Simon Patar Rizki Marlina Marpaung, Wilson Martha Aznury Maulana, Hendra Mohammad Abdul Mukhyi Muhamad Lutfi Muhammad Andi Septiadi Muhammad Umar Maya Putra Muhammad Yasin Mulyani, Defi Tri Muslimah Muslimah Mutiah, Aulia Nasution, M. Afif Herliandi Nasution, Muhammad Afif Herliandi Nst, M. Afif Herliandi Nuh, Ahmad Okta Firmansyah Panjaitan, Tuah Pasaribu, Aria Masdiana Patimah, Lilis Permana, Aryo Bimo S Permana, Aryo Bimo Setya Pratiwi Wulandari Pratiwi, Dyani Prades Purnama, Ahmad Dayu Qadir Gassing, Qadir R, Abdurrahman Rachmadani, Nur Vidiah Ras, Atma Rifansyah, Akhmad Ristiyanti, Lia Rizani, Rasyid Robert Junaidi Saibatul Hamdi, Saibatul Saifuddin Saifuddin Saputra, Aharits Saragih, Imelda Sharfina Permata Noor, Erla Silalahi, Alistraja Dison Sukarni , Sukarni Sukarni Sukarni Susianto, Nanang Syaiful Anwar Syatar, Abd Tanjung, Yushar Taqiyuddin BN, Andi Muh. Tedy Murtejo Tenriliweng, Andi Ahmad Hasan Usman , Usman Vientje Ratna Multiwijaya Yadi Fahmi Arifudin Yarmi, Gusti Yuliani, Ma'rifah Yuslih, Muhammad Zaid Raya Argantara Zikrullah, Zikrullah