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

Pegawai Negeri Sipil (PNS) sebagai unsur aparatur negara berperan menyelenggarakan pemerintahan guna mewujudkan pembangunan nasional, sehingga dituntut memiliki sikap professional, bertanggungjawab, bebas dari korupsi, kolusi, nepotisme, dan bersikap disiplin. Berkaitan dengan disiplin, pemerintah telah mengeluarkan Peraturan Pemerintah (PP) Nomor 53 Tahun 2010 tentang Disiplin PNS. Pasal 3 PP tersebut menyebutkan ”setiap PNS wajib masuk kerja dan menaati ketentuan jam kerja”. Kenyataanya masih didapati PNS yang melanggar ketentuan ini. Kurun waktu tahun 2014 sampai dengan tahun 2016, di Kantor Pelayanan Pajak (KPP) Madya Medan didapati 2.813 kali pelanggaran jam masuk kerja dan 275 kali pelanggaran jam pulang kerja, dan terdapat satu kasus pegawai yang tidak masuk bekerja melebihi 46 hari kerja lebih. Berdasarkan latar belakang tersebut, penulis mencoba meneliti bagaimana pengaturan hukum tentang disiplin PNS di KPP Madya Medan, bagaimana penerapan hukuman disiplin jam kerja bagi PNS di KPP Madya Medan, dan bagaimana kendalakendala pemberian hukuman disiplin jam kerja bagi PNS di KPP Madya Medan. Metode yang digunakan dalam penelitian ini adalah penelitian hukum normatif, yakni dengan cara meneliti bahan pustaka (data sekunder), seperti mempelajari buku-buku literatur, peraturan perundang-undangan, karya ilmiah dan dokumen-dokumen yang berkaitan dengan masalah yang diteliti, serta wawancara dengan pihak-pihak yang benar-benar berwenang memberikan informasi dan mengetahui, serta memiliki data-data yang dibutuhkan oleh peneliti. Hasil penelitian didapati pengaturan hukum tentang disiplin PNS di KPP Madya Medan, mengacu kepada Undang –Undang Nomor 5 Tahun 2014, PP Nomor 53 Tahun 2010, Peraturan Kepala BKN Nomor 21 Tahun 2010, Peraturan Menteri Keuangan (PMK) Nomor 211/PMK.01/2014, Keputusan Menteri Keuangan Nomor 579/KMK.01/2014, PMK Nomor 85/PMK.01/2015, dan Surat Edaran Menteri Keuangan Nomor 37/MK.01/2012. Penerapan hukuman disiplin jam kerja di KPP Madya Medan berupa pemotongan tunjangan kinerja berdasarkan PMK Nomor 85/PMK.01/2015 dan hukuman disiplin berdasarkan PP Nomor 53 Tahun 2010. Kendala-kendala pemberian hukuman disiplin jam kerja di KPP Madya Medan bahwa pemotongan tunjangan kinerja bagi pegawai yang melanggar aturan jam kerja belum memberikan efek jera bagi pegawai, selain itu masih adanya pemakluman dan pemberian toleransi bagi pegawai atas alasan pelanggaran ketentuan jam kerja.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