Penerapan Sistem Penegakan Hukuman Disiplin Jam Kerja Bagi Pegawai Negeri Sipil (Studi Kasus di Kantor Pelayanan Pajak Madya Medan)

Abstract

Civil servant is one element in govermant has a role to run the government to reach national development, so demanded to have professional behavior, responsibility, free from corruption, colution, nepotism, and also demanded to have decipline. About decipline, govermant has made Government Rule Number 53 in 2010 about the decipline. Chapter 3 of Government Rule said “every civil servant must work on time and obey the hours of work”. The fact we can see many mistake done by them to fulfil their task. Since 2014 until 2016, in Tax Service Office Medan got 2.813 mistakes about the hour of work and 275 times in going home from work, and also one worker does not come to office more then fourty six days work. Base on this, writer tries to investigate how about the rule about civil servant in Tax Service Office Medan, how about the rule of work desipline in this office, and how about problems in giving punishment of work desipline for civil servant in Tax Service Office Medan. The method used in research is normative law research namely done by investigating library (secunder data), by studying literature books, institution rule, scientific work and also some documents related to the case that we research, also have have some interview with suitable side to give information and really now and also has datas needed by the researcher. The result of research got that the rule regulation of discipline for civil servants in Tax Service Office Medan, related to the Law Number 5 Year 2014, Govermant Regulation Number 53 Year 2010, The Rule of Number 21/2010, Financial Minister Rule Number 211/PMK.01/2014, The Decision of Financial Minister Number 579/KMK.01/2014, Financial Minister Regulation Number 85/PMK.01/2015, and Circulor Letter of Finantial Minister Number 37/MK.01/2012. The implementation of the penal enforcement system of work hour decipline in Tax Service Office Medan namely cutting of work allowance based on Financial Minister Rule Number 85/PMK.01/2015 and decipline punishment based on the Government Rule Number 53/2010. The problems of punishment application work hour for civil servant in Tax Service Office Medan that cutting of work allowance for the civil servent has not given fright effect for them beside that still there are some understanding and tolerate for the civil servant because of the reason.