Peran serta masyarakat pada pengaturan Peraturan daerah pajak televisi dalam rangka meningkatkan pendapatan asli daerah di Kabupaten Cilacap

HARIADI, Wahyu, Dr. B. Sukismo, SH

2003 | Tesis | S2 Ilmu Hukum

Dalam pengaturan peraturan daerah pajak televisi di Kabupaten Cilacap ada indikasi hanya melibatkan eksekutif dan legislatif saja, masyarakat tidak dilibatkan. Indikasi tersebut menunjukan adanya ketidakjelasan dalam pengaturan peraturan daerah pajak televisi. Permasalahan tersebut kemudian disistematisir dalam aspek-aspek: bagaimanakah peran serta masyarakat dalam realisasi pengaturan peraturan daerah pajak televisi dalam meningkatkan pendapatan asli daerah di Kabupaten Cilacap, apakah pengaturan peraturan daerah pajak televisi telah sesuai dengan prinsip keterbukaan dalam pembuatan peraturan perundang- undangan yang baik, perlukah masyarakat berperan serta dalam pengaturan peraturan daerah pajak televisi di Kabupaten Cilacap. Metode penelitian yang digunakan merupakan kombinasi antara penelitian hukum empiris dengan penelitian hukum normatif. Tipe penelitiaan hukum empiris dilakukan dengan cara wawancara mendalam dan observasi, data yang terkumpul dianalisis secara kualitatif. Dalam tipe penelitian hukum normatif, bahan hukum yang terkumpul dianalisis secara normatif dengan menggunakan pendekatan historis, pendekatan komparatif, pendekatan peraturan perundang-undangan dan pendekatan konseptual. Masing- masing pendekatan dipergunakan sesuai dengan kebutuhannya. Hasil penelitian dan pembahasan adalah peran serta dalam realisasi pengaturan peraturan daerah pajak televisi di Kabupaten Cilacap masyarakat belum sepenuhnya dilibatkan. Pengaturan peraturan daerah pajak televisi belum sepenuhnya sesuai dengan prinsip -prinsip keterbukaan dalam pembuatan peraturan perundangundangan yang baik. Masyarakat perlu berperan serta dalam pengaturan peraturan daerah pajak televisi di Kabupaten Cilacap. Berdasarkan hasil penelitian diatas, dapat disarankan antara lain: agar pemerintah daerah Kabupaten Cilacap dalam pengaturan peraturan daerah senantiasa menyertakan masyarakat. Agar memperhatikan aspirasi masyarakat sehingga peraturan daerah yang dibuat tidak merugikan pemerintah daerah maupun masyarakat. Agar dalam menerapkan kebijakan perlu memperhatikan kepentingan umum dan dampak dari implementasi kebijakan tersebut.

In regulating local government tax on television in Cilacap Regency, there was an indication that it only involved executive and legislative branches local government, without taking public participation into account. It indicated a problem of vagueness or irregularity in regulating local government tax on television. The legal issues raised in this research are how public participation in realizing the regulating of local government tax on television is in increasing the real income in Cilacap Regency; whether the regulating has been consistent with the principle of openness in promulgating good regulations; and whether society should participate in the regulating of local government tax on television in the Regency of Cilacap. The research method applied is a combination of normative and empirical legal researches. The empirical legal research was conducted by thorough interview and observation, and the data collected were qualitatively analyzed. With regard to the normative legal research, the legal materials collected were normatively analyzed by applying historical, comparative, legislative and conceptual approaches., each of which was appropriately chosen. The research findings have shown that public participation in regulating the local government tax on television in Cilacap Regency has not been realized in the sense that people have not been optimally involved.. The regulating of local government tax on television has not been fully consistent with the principle of openness in drafting good regulations. People should participate in regulating local government tax on television in Cilacap Regency. With regard to the findings, it is recommended that the Government of Cilacap Regency involve society in drafting regulations, take public aspiration into account, so that the regulations promulgated will not cause disadvantage to both government and society. It is also recommended tha t in implementing its policy, the government take public interest, as well as the impact of its implementation, into consideration.

Kata Kunci : Hukum Tata Negara, PAD, Peraturan Daerah, Peran serta masyarakat, public participation, local government regulation, and local government real income