Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik
Vol. 13: Edisi II Juli - Desember 2026

PELAKSANAAN FUNGSI LEGISLASI DPRD KOTA PEKANBARU TAHUN 2023 PADA PERATURAN DAERAH NOMOR 1 TAHUN 2024 TENTANG PAJAK DAERAH DAN RETRIBUSI DAERAH

Resfi Syahputri (Unknown)
Ben Hansel Notatema Zebua (Unknown)



Article Info

Publish Date
06 Oct 2026

Abstract

This study aims to analyze the implementation of the legislative function of the Regional House of Representatives (DPRD) of Pekanbaru City in the formulation of Regional Regulation Number 1 of 2024 concerning Regional Taxes and Levies and to identify the factors that hinder its implementation. The study employed a qualitative method with a descriptive approach. Data were collected through interviews, documentation, and document analysis involving members of the Pekanbaru City DPRD, the DPRD Secretariat, the Legal Division of the Pekanbaru City Government, and other related parties. The analysis was based on the stages of the legislative function stipulated in Law Number 12 of 2011 concerning the Formulation of Laws and Regulations, namely planning, drafting, deliberation, joint approval, and enactment. The findings reveal that the implementation of the legislative function of the Pekanbaru City DPRD in the formulation of Regional Regulation Number 1 of 2024 has generally been carried out in accordance with the applicable procedures and mechanisms. The DPRD played an active role in the preparation of the Regional Legislative Program, the discussion of the draft regulation, joint approval with the local government, and the enactment process. However, several obstacles were identified, including limited discussion time due to the DPRD’s extensive agenda and limitations in human resources regarding legislative drafting techniques. Therefore, strengthening the capacity of DPRD members and improving coordination between the DPRD and the local government are necessary to optimize the legislative function in regional regulation-making. Keywords: Legislative Function, Regional House of Representatives (DPRD), Regional Regulation, Regional Taxes, Regional Levies.

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