PENEGAKAN SANKSI ADMINISTRASI TERHADAP PELANGGARAN DISIPLIN PEGAWAI NEGERI SIPIL DI BADAN PENDAPATAN DAERAH PROVINSI RIAU BERDASARKAN PERATURAN PEMERINTAH NOMOR 94 TAHUN 2021 TENTANG DISIPLIN PEGAWAI NEGERI SIPIL

Abstract

Civil Servants have a very important role in achieving national goals. To achieve
these national goals, Civil Servants must have honest and responsible personalities in carrying
out their duties. However, there are still employees who violate disciplinary rules so that it can
interfere with performance in their work which is in charge of serving the community. Many
employees underestimate the regulations regarding the discipline of Civil Servants. In this
study, the authors conducted research at Badan Pendapatan Provinsi Riau to see how it was
implemented, the obstacles encountered, and the efforts that could be made in upholding
discipline at the Regional Revenue Agency of Riau Province.
This study uses the sociological legal research method, because it directly conducts
research on the locations or points examined to provide a complete and clear picture of the
problems examined. This research is located in Badan Pendapatan Provinsi Riau with a
population and sample, namely parties related to the problems studied in this study. Sources of
data, namely primary data and secondary data, data collection techniques in this study were
observation, interviews, and literature review. Qualitative data analysis, namely data stated in
writing or verbally and real behavior with deductive conclusions, namely general to specific
withdrawals.
Based on the research results, the Regional Revenue Agency for Riau Province uses
Government Regulation Number 94 of 2021 for discipline enforcement, but in practice it is still
not appropriate due to obstacles encountered in its implementation such as lack of supervision
from authorized officials, weak law enforcement, limited resources people and the fading sense
of self-discipline in the Civil Servants themselves. There have been various efforts made in
dealing with these obstacles such as by carrying out internal coaching regarding discipline,
providing advice and directions to employees who violate it, imposing sanctions according to
the violations committed, and there must also be self-awareness from Civil Servants regarding
discipline.
Keywords: Civil Servants, Discipline Violations, Disciplinary Sanctions Enforcement