EDUKASI HAK WAJIB PAJAK DAN ANALISIS PARTISIPASI PUBLIK DALAM ISU KENAIKAN PBB: PENDEKATAN NILAI SILA KE-4 PANCASILA MELALUI WAWANCARA MAHASISWA UNIVERSITAS NEGERI MEDAN
Keywords:
Public policy, 4th Principle of Pancasila, Land and Building Tax (PBB), public participation, deliberation, political ethicsAbstract
This study examines the case of the increase in Land and Building Tax (PBB) in Pati Regency as a reflection of the weak implementation of the 4th Principle of Pancasila in public policy. The research aims to enhance students' understanding of public policy ethics based on Pancasila and to analyze the structural, social, and ethical factors that triggered the conflict. The method used is a qualitative approach through participatory outreach activities, guided discussions, and deliberation simulations involving students of Universitas Negeri Medan. The findings indicate that the PBB increase was implemented without deliberation, transparency, and consideration of the community's economic capacity, leading to a crisis of legitimacy, representation, and public trust. The study concludes by emphasizing the importance of applying the values of deliberation, wisdom, and public participation in policy formulation to prevent conflicts and strengthen local democracy.
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