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All Journal Asian Multidisciplinary Research Journal of Economy and Learning
Gabriel Saragih, Tony
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Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Effectiveness of the Civil Service Police Unit (Satpol PP) in Increasing Local Revenue through Local Taxes and Levies in Simalungun Regency: English Gabriel Saragih, Tony; Sihombing, Tunggul; Ginting, Simson
Asian Multidisciplinary Research Journal of Economy and Learning Vol. 3 No. 1 (2026): Increasing Local Revenue and Disaster Mitigation
Publisher : CV. ARGA FARMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70471/w10q8e77

Abstract

This study aims to analyze the role of the Civil Service Police Unit (Satpol PP) in increasing Local Revenue (PAD) in Simalungun Regency through the supervision of local taxes and levies. The research method used is descriptive qualitative with a case study approach. Data were collected through interviews with Satpol PP officers, officials from the Regional Finance and Revenue Management Agency (BPKPD), and business actors involved in local taxes and levies. The results show that Satpol PP plays an important role in supervising advertisement taxes, vehicle taxes, and traditional market levies using both preventive and repressive approaches. The preventive approach through socialization succeeded in increasing business actors' awareness, while repressive actions such as enforcement and sanctions were applied to address non-compliance. However, challenges such as limited human resources and resistance from the informal sector to tax obligations remain major issues. This study recommends improving inter-agency coordination, enhancing human resource capacity, and utilizing information technology to strengthen the effectiveness of supervision and increase PAD.
Co-Authors Ginting, Simson Sihombing, Tunggul