Regional autonomy is the right, authority, and duty to regulate autonomous regions and manage their own affairs and interests of local communities in accordance with the legislation. One of which is owned by the local authority is the authority to impose taxes. Supporting local autonomy, the local tax management policies cannot be separated from the regional autonomy policy direction outlined by the Central Government. Local Government as implementing regional autonomy in the management of local taxes tends to be subject to the rules specified by the Central Government. Changes of local tax management policies show that the government has no found raw format in the management of local taxes management yet. Management of local taxes does not show the direction to the actual implementation of regional autonomy due to dominant intervention by the central government. Key words : policy, local taxes, local autonomy AbstrakOtonomi daerah adalah hak, wewenang, dan kewajiban daerah otonom untuk mengatur dan mengurus sendiri urusan pemerintahan dan kepentingan masyarakat setempat sesuai dengan peraturan perundang-undangan. Salah satu wewenang yang dimiliki oleh daerah adalah wewenang untuk memungut pajak. Sebagai pendukung otonomi daerah, maka kebijakan pengelolaan pajak daerah tidak terlepas dari arah kebijakan otonomi daerah yang digariskan oleh Pemerintah Pusat. Pemerintah Daerah sebagai pelaksana otonomi daerah dalam pengelolaan pajak daerah cenderung tunduk pada aturan yang sudah ditentukan oleh Pemerintah Pusat. Berubah-ubahnya kebijakan pengelolaan pajak daerah menunjukan bahwa Pemerintah Pusat belum menemukan format baku di dalam pengelolaan pajak daerah. Pengelolaan pajak daerah tidak menunjukan arah kepada pelaksanaan otonomi daerah yang sebenarnya, karena masih banyak campur tangan yang dilakukan oleh Pemerintah Pusat.Kata kunci : kebijakan, pajak daerah, otonomi daerah PendahuluanPemberian otonomi kepada daerah di samping dalam rangka memperhatikan adanya keanekaragaman daerah di Indonesia, juga dimaksudkan untuk memberikan ruang demokrasi, dan partisipasi masyarakat. Peluang dan kesempatan dibuka sangat luas kepada daerah dalam rangka mendukung tujuan pemberian otonomi tersebut, Ω

The enactment of Law Number 6 of 2014 on the Village has provided opportunities for the development of democratic village autonomy. This study focused on two issues, first how is the implementation of village community participation in the implementation of village governance?, second how is the implication of the implementation of Law Number 6 of 2014 on Village on the development of model for community participation in the implementation of village government?This was an empirical legal study which was conducted in three sub-districts namely Sumpiuh, Banyumas and Gumelar sub-districts. The findings showed that first, community participation is manifested in the form of direct interaction through rembug desa at RT (neighborhood) level, or through representation such as BPD, PKK. Second, community participation leads to representation, so that it is necessary to improve the quality of human resources of community institutions in the village.

Mandate to promote participation of the villagers stated in Article 18 paragraph (7) and Article 18B (2) of the Constitution of the Republic of Indonesia Year 1945, one of which is to encourage initiative, movement, and the participation of village communities to the development potential and Assets Village in order commonweal. The substance of the Village Act of 2014 contains a lot of opportunities for people to participate in governance and rural development. Article 3 explicitly states that the village setting one of them are basically the principle of participation that is actively involved in an activity, and then in Article 4 letter d. states that the setting of the village aims to encourage initiative, movement, and the participation of the village community to the development potential and assets for the welfare of the village together, even in Article 68 paragraph (2) letter e. that society is obliged to participate in various activities in the village. Establishment of Village Regulation (Perdes) participatory must reflect the shared commitment between Kepala Desa (village head), Village Consultative Body (BPD) and villagers. To make a good Perdes conducted prior study of potential village and constraints, so Perdes made totally based on needs and not wants. In the process of its formation, Village Regulations require community participation so that the final outcome of Village Regulation can meet the legal enforceability aspect and can be implemented according to the purpose of its formation. Public participation in this case can be input and discordant thoughts in the formulation of the substance of Village Regulations setting. Law or legislation will be able to be effective if it meets three power sell well as the philosophical, juridical, and sociological. Besides, it also must pay attention to the effectiveness / economic power and political behavior. In essence Preparation of Village Regulation is not an activity that is carried out solely to fulfill the duties of Head of Village and BPD, but really to solve the problem and provide benefits to rural communities so respected by the communities themselves.

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Sektor pariwisata merupakan salah satu andalan daerah sebagai sumber Pendapatan Asli Desa. Kabupaten Banyumas memiliki sumber utama Pendapatan Asli Desa untuk sektor pariwisata yaitu dari Lokawisata Baturraden di Kecamatan Baturraden. Keberadaan Lokawisata Baturraden sangat mendukung kemajuan desa pendukung di sekitar lokasi Loka Wisa, Sesuai amanat Pasal 18 UU No. 6 Tahun 2014 tentang Desa, bahwa Desa memiliki kewenangan di bidang penyelenggaraan Pemerintahan Desa, penyelenggaraan Pembangunan Desa, pembinaan masyarakat Desa, dan pemberdayaan masyarakat Desa berdasarkan prakarsa masyarakat. Artinya desa dan seluruh elemen kelembagaan yang ada memiliki peluang untuk membangun desa berdasarkan potensi yang ada. Salah satu unsur penting dalam penyelenggaraan pemerintahan dan pembangunan desa adalah Badan Permusyawaratan Desa. BPD berperan dalam merumuskan arah kebijakan pembangunan desa termasuk menginisiasi program pembangunan yang mendukung pengembangan sektor pariwisata di Kabupaten Baturraden. Peran Badan Permusyawaratan Desa adalah menyalurkan aspirasi masyarakat dalam proses penyusunan RPJM Desa, musyawarah Badan Permusyawaratan Desa, musyawarah desa, koordinasi dengan Pemerintah Desa, Pembahasan Peraturan Desa. Badan Permusyawaratan Desa berkoordinasi secara kelembagaan dengan pemerintah desa untuk menata potensinya dalam mengembangkan desanya, terutama untuk mendukung pariwisata. Kegiatan Pengabdian ini bertujuan untuk meningkatkan kapasitas BPD Loka Wisata Baturraden dalam mengembangkan potensi pariwisata desa. Hasil pengabdian menunjukkan bahwa anggota BPD memahami peran untuk memberikan masukan pada pemerintah desa dalam menyusun rencana pembangunan Desa untuk mengembangkan potensi desa.