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PENEGAKAN PERATURAN DAERAH TENTANG PAJAK DAERAH DAN RETRIBUSI DAERAH (STUDI KASUS PENEGAKAN PERSSETUJUAN BANGUNAN GEDUNG DI KABUPATEN POLEWALI MANDAR) Armita Aminarty; Lalu Satria Utama
Journal of Innovation Research and Knowledge Vol. 5 No. 1: Juni 2025
Publisher : Bajang Institute

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Abstract

This research is motivated by the large number of buildings that do not have permits. The large number of violations triggers the need for enforcement of Regional Regulations (Perda) to ensure compliance with applicable regulations. Enforcement of PBG carried out by Satpol PP is very important due to the high number of violations related to building permits. This study aims to examine the enforcement of Regional Regulation Number 1 of 2024 concerning Regional Taxes and Regional Retributions, especially regarding Building Approval (PBG) by Satpol PP of Polewali Mandar Regency. This study uses a qualitative descriptive method with interviews, observations, and documentation as data collection techniques. The results of the study indicate that public awareness is still low regarding the obligation to obtain PBG, although Satpol PP has made efforts to enforce the rules, its effectiveness is hampered by the lack of socialization and community participation. This study recommends strengthening synergy between agencies, increasing legal socialization, and increasing the capacity of Satpol PP so that law enforcement is more effective
PENEGAKAN PERATURAN DAERAH NOMOR 10 TAHUN 2013 TENTANG KAWASAN TANPA ROKOK DI KABUPATEN PANGKAJENE DAN KEPULAUAN PROVINSI SULAWESI SELATAN Muhammad Fuad Syafaat; Lalu Satria Utama
Journal of Innovation Research and Knowledge Vol. 5 No. 1: Juni 2025
Publisher : Bajang Institute

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Abstract

Smoking behavior, which still occurs frequently in public spaces, poses a potential health risk to both active and passive smokers. Despite the existence of regulations to reduce smoking prevalence, many people continue to smoke in public areas, further deteriorating public health. Purpose: This study aims to analyze and describe the efforts and challenges in enforcing Regional Regulation No. 10 of 2013 regarding Smoke-Free Areas in Pangkajene and Kepulauan Regency and to identify the obstacles encountered during its implementation. Method: This study employs a descriptive qualitative method with an inductive approach, based on Soerjono Soekanto’s law enforcement theory, which includes five key factors: the law itself, law enforcement officers, facilities, society, and culture. The informants in this study include Satpol PP, the Health Office, business owners, school principals, and local communities. Results/Findings: Enforcement of the Smoke-Free Area regulation in Pangkajene and Kepulauan Regency has not been maximized. The main challenges identified include the lack of PPNS personnel, limited facilities such as warning signs, and low public legal awareness. However, efforts to improve coordination between agencies and ongoing socialization are showing positive results. Conclusion: Enforcement of Regional Regulation No. 10 of 2013 regarding Smoke-Free Areas faces challenges, particularly in human resources and facilities. Strengthening inter-agency coordination and raising public awareness are crucial for the successful implementation of this policy