<![CDATA[Illegal parking practices in Baubau City have persisted across Special Parking Areas (TKP) and General Road Shoulders (TJU), causing significant leakage of Regional Original Revenue (PAD) and undermining institutional accountability. This research aims to determine the form of legal accountability applicable to illegal parking perpetrators under Baubau City Regional Regulation Number 1 of 2024, and to examine the effectiveness of its enforcement in the field. This study employs an empirical legal research method through in-depth interviews with five key informants and direct field observation at parking hotspots, analyzed using qualitative thematic analysis grounded in Soekanto's theory of legal effectiveness. The findings reveal that legal accountability remains confined to minor administrative sanctions, while criminal sanctions have never been applied despite massive and repeated violations, partly due to informal power structures intimidating enforcement officers. Enforcement effectiveness is further weakened by entrenched community habits of paying unofficial attendants, resulting in enforcement that is only effective during officers' physical presence. These conditions directly hinder progress toward SDG 16 on effective and accountable institutions and SDG 11 on sustainable urban management, underscoring the urgent need for a strengthened regional regulation to close existing legal loopholes.]]>
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