IMPLEMENTASI PASAL 1 PERATURAN WALIKOTA BANDAR LAMPUNG NOMOR 10 TAHUN 2021 TENTANG TATA CARA PEMUNGUTAN PAJAK PARKIR DALAM PERSPEKTIF FIQH SIYASAH (Studi di Dinas Perhubungan Kota Bandar Lampung)

MUHAMMAD, LUTHFI GHAFFARI (2025) IMPLEMENTASI PASAL 1 PERATURAN WALIKOTA BANDAR LAMPUNG NOMOR 10 TAHUN 2021 TENTANG TATA CARA PEMUNGUTAN PAJAK PARKIR DALAM PERSPEKTIF FIQH SIYASAH (Studi di Dinas Perhubungan Kota Bandar Lampung). Diploma thesis, UIN RADEN INTAN LAMPUNG.

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Abstract

ABSTRAK Banyaknya tukang parkir dadakan yang membuka lahan parkir disepanjang jalan seperti ditempat penjualan, toko dan pasar tradisional yang mencari keuntungan sendiri sehingga mengakibatkan seringnya kemacetan dijalan-jalan tersebut. Permasalahan lainnya muncul yaitu adanya kenaikan tarif parkir, banyaknya tukang parkir tanpa adanya izin dari Dinas Perhubungan, menjamurnya keberadaan parkir liar. Mengakibatkan banyaknya masyarakat merasa sangat keberatan dengan adanya kenaikan tarif dan merasa kecewa dengan tindakan juru parkir liar dalam mengelola tempat parkir. Rumusan masalah dalam penelitian ini adalah (1) Bagaimana implementasi Pasal 1 Peraturan Walikota Bandar Lampung Nomor 10 Tahun 2021 Tentang Tata Cara Pemungutan Pajak Parkir di Kota Bandar Lampung? (2) Bagaimana perspektif fiqh siyasah terhadap implementasi Pasal 1 Peraturan Walikota Bandar Lampung Nomor 10 Tahun 2021 Tentang Tata Cara Pemungutan Pajak Parkir di Kota Bandar Lampung? Jenis penelitian ini termasuk jenis penelitian lapangan (field research). Adapun responden dalam penelitian ini adalah 10 orang yang terdiri dari 2 orang Staf Pengelolaan Parkir Dinas Perhubungan Kota Bandar Lampung, 4 orang Juru Parkir, dan 4 orang masyarakat Kota Bandar Lampung. Teknik pengumpulan data dengan observasi, wawancara, dan dokumentasi. Hasil penelitian mengemukakan bahwa (1) Implementasi Pasal 1 Peraturan Walikota Bandar Lampung Nomor 10 Tahun 2021 Tentang Tata Cara Pemungutan Pajak Parkir di Kota Bandar Lampung belum berjalan dengan maksimal. Hal ini disebabkan banyaknya juru parkir liar yang masih beroperasi di pelataran toko, gedung-gedung, dan pasar di Kota Bandar Lampung. (2) Implementasi Pasal 1 Peraturan Walikota Bandar Lampung Nomor 10 Tahun 2021 Tentang Tata Cara Pemungutan Pajak Parkir di Kota Bandar Lampung belum sesuai dengan fiqh siyasah. Hal ini dikarenakan Dinas Perhubungan Kota Bandar Lampung tidak terlalu fokus dalam menindak juru parkir tidak resmi. Hal ini menyebabkan banyaknya juru parkir liar yang masih beroperasi di pelataran toko, gedung-gedung, dan pasar di Kota Bandar Lampung. Kata kunci : Fiqh Siyasah, Peraturan Walikota, Parkir iii ABSTRACT The large number of impromptu parking attendants who open parking lots along the road such as at sales points, shops and traditional markets who seek their own profit, resulting in frequent traffic jams on these roads. Other problems that arise are the increase in parking rates, the large number of parking attendants without permission from the Transportation Agency, and the proliferation of illegal parking. Resulting in many people feeling very objectionable to the increase in rates and feeling disappointed with the actions of illegal parking attendants in managing parking lots. The formulation of the problem in this study is (1) How is the implementation of Article 1 of the Regulation of the Mayor of Bandar Lampung Number 10 of 2021 concerning Procedures for Collecting Parking Taxes in Bandar Lampung City? (2) What is the perspective of fiqh siyasah on the implementation of Article 1 of the Regulation of the Mayor of Bandar Lampung Number 10 of 2021 concerning Procedures for Collecting Parking Taxes in Bandar Lampung City? This type of research is a type of field research. The respondents in this study were 10 people consisting of 2 Parking Management Staff of the Bandar Lampung City Transportation Service, 4 Parking Attendants, and 4 people from the Bandar Lampung City community. Data collection techniques were observation, interviews, and documentation. The results of the study stated that (1) The implementation of Article 1 of the Bandar Lampung Mayor Regulation Number 10 of 2021 concerning Procedures for Collecting Parking Taxes in Bandar Lampung City has not been running optimally. This is due to the large number of illegal parking attendants who are still operating in shop yards, buildings, and markets in Bandar Lampung City. (2) The implementation of Article 1 of the Bandar Lampung Mayor Regulation Number 10 of 2021 concerning Procedures for Collecting Parking Taxes in Bandar Lampung City is not in accordance with fiqh siyasah. This is because the Bandar Lampung City Transportation Service is not too focused on taking action against unofficial parking attendants. This has resulted in many illegal parking attendants still operating in shop yards, buildings, and markets in Bandar Lampung City. Keywords: Fiqh Siyasah, Mayor Regulation, Parking

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