Effectiveness of the Civil Service Police Unit (Satpol PP) in Increasing Local Revenue through Local Taxes and Levies in Simalungun Regency: English

Tony Gabriel Saragih; Tunggul Sihombing; Simson Ginting

doi:10.70471/w10q8e77

Authors

Tony Gabriel Saragih Universitas Sumatera Utara Author
Tunggul Sihombing Universitas Sumatera Utara Author
Simson Ginting Universitas Sumatera Utara Author

DOI:

https://doi.org/10.70471/w10q8e77

Keywords:

Satpol PP, Local Revenue, local taxes, supervision, coordination, Simalungun

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.

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