ANALISIS FORMULASI KEBIJAKAN PUBLIK (STUDI PENYUSUNAN PERDA TENTANG PAJAK BARANG DAN JASA TERTENTU PADA BADAN PENDAPATAN DAERAH KOTA BEKASI)

Kusuma, Michael (2024) ANALISIS FORMULASI KEBIJAKAN PUBLIK (STUDI PENYUSUNAN PERDA TENTANG PAJAK BARANG DAN JASA TERTENTU PADA BADAN PENDAPATAN DAERAH KOTA BEKASI). Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini bertujuan menganalisis implementasi, lingkungan yang menjadi dasar pertimbangan, hambatan yang terjadi dan model dalam formulasi kebijakan publik saat penyusunan peraturan daerah tentang pajak barang dan jasa tertentu pada Bapenda Kota Bekasi. Desain penelitian menggunakan kualitatif deskriptif dan studi kasus dengan metode pengumpulan data berupa wawancara, dan dokumentasi. Informan penelitian dipilih dengan purposive sampling yang meliputi perumus kebijakan di Bapenda Kota Bekasi. Data dianalisis dengan menggunakan metode analisis interaktif Miles and Huberman dengan bantuan coding. Hasil penelitian menunjukkan bahwa implementasi formulasi kebijakan publik yang terjadi telah dilaksanakan melalui empat tahapan yaitu: 1). perumusan masalah; 2) agenda kebijakan; 3) pemilihan alternatif kebijakan; dan 4) penetapan kebijakan. Lingkungan kebijakan publik yang menjadi dasar pertimbangan adalah lingkungan umum yang terdiri dari: 1). kondisi ekonomi; dan 2). kondisi sosial. Hambatan yang terjadi adalah: 1). pengaturan waktu; 2). ketidakmampuan sumber daya manusia di bidang teknis dan administratif; 3). perbedaan agenda tujuan para aktor; dan 4). aturan-aturan, sistem dan prosedur yang harus digunakan. Model formulasi kebijakan publik yang sesuai adalah model inkremental. This research aims to analyze implementation, the environment that is the basis for consideration, obstacles that occur and models in the formulation of public policy when drafting regional regulations regarding taxes on certain goods and services at the Bekasi City Bapenda. The research design uses descriptive qualitative and case studies with data collection methods in the form of interviews and documentation. Research informants were selected using purposive sampling which included policy formulators at the Bekasi City Bapenda. Data were analyzed using the Miles and Huberman interactive analysis method with the help of coding. The research results show that the implementation of public policy formulation has been carried out through four stages, namely: 1). identification of the problem; 2) policy agenda; 3) selection of policy alternatives; and 4) policy determination. The public policy environment that is the basis for consideration is the general environment consisting of: 1). economic conditions; and 2). social conditions. The obstacles that occur are: 1). timing; 2). inability of human resources in technical and administrative; 3). differences in the actor’s agendas; and 4). the rules, systems and procedures that must be used. The appropriate public policy formulation model is the incremental model

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