Implementasi Perda Kabupaten Tapanuli Tengah No 2 Tahun 2024 Tentang Pajak Daerah dan Retribusi Daerah Perspektif Siyasah Dusturiyah (Studi Kasus Parkir Sebagai Retribusi Daerah)

Chanya Tahira Ibrahim Lubis (Universitas Islam Negeri Sumatera Utara)

ILJS
Vol 11 No 1 (2026): Islamic Law: Jurnal Siyasah Maret 2026

This study examines the implementation of Tapanuli Tengah Regency Regional Regulation Number 2 of 2024 on Regional Taxes and Regional Levies, particularly the implementation of parking levies within the Office of Population and Civil Registration (Disdukcapil) of Tapanuli Tengah Regency from the perspective of Siyasah Dusturiyah. This study is motivated by a controversy surrounding the collection of parking levies, which was subsequently suspended following an inspection conducted by the Tapanuli Tengah Regency Regional House of Representatives (DPRD). This research employs an empirical juridical method using statutory and case approaches. Data were obtained through interviews with representatives of the DPRD, the Transportation Agency, and the Office of Population and Civil Registration, supported by relevant legislation and academic literature. The findings indicate that the implementation of parking levies has not been optimal due to problems concerning legal certainty, differences in public perceptions, and inadequate interinstitutional coordination and communication. The controversy was influenced by juridical, sociological, and administrative factors. From the perspective of Siyasah Dusturiyah, the implementation of parking levies may be justified insofar as it is oriented toward public benefit (maslahah), justice, trustworthiness (amanah), and legal certainty. Therefore, clear technical regulations and stronger interinstitutional coordination are required to ensure that parking management provides benefits to the public while contributing to regional revenue through lawful and transparent mechanisms.