PEMBERDAYAAN KOMUNITAS SEBAGAI STRATEGI PENINGKATAN KEPATUHAN PAJAK KENDARAAN BERMOTOR DI KOTA PAREPARE - Muh Iqbal Latief; Andi Ahmad Hasan Tenriliweng; Atma Ras; Pratiwi Wulandari; Ahmad Muhajir; Nur Vidiah Rachmadani; Ahmad Akramullah (Journal of Community Empowerment, 2025)
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.