Analisis Efektivitas Pelaksanaan  Kebijakan Pemerintah Dalam Pemberlakuan Kewajiban Iuran TAPERA (Tabungan Perumahan Rakyat)

Dinda Bhawika Wimala Pastika; Eka Pala Suryana; Muhammad Rizal; Firdaus Ayu Palestina

doi:10.14710/ldjr.8.2025.195-214

DOI: https://doi.org/10.14710/ldjr.8.2025.195-214

Analisis Efektivitas Pelaksanaan Kebijakan Pemerintah Dalam Pemberlakuan Kewajiban Iuran TAPERA (Tabungan Perumahan Rakyat)

*Dinda Bhawika Wimala Pastika - Fakultas Hukum, Universitas Pembangunan Nasional Veteran Jawa Timur, Indonesia

Eka Pala Suryana - Fakultas Hukum, Universitas Pembangunan Nasional Veteran Jawa Timur, Indonesia

Muhammad Rizal - Fakultas Hukum, Universitas Pembangunan Nasional Veteran Jawa Timur, Indonesia

Firdaus Ayu Palestina - Fakultas Hukum, Universitas Pembangunan Nasional Veteran Jawa Timur, Indonesia

BibTex Citation Data :

@article{LDJR28964,
    author = {Dinda Bhawika Wimala Pastika and Eka Pala Suryana and Muhammad Rizal and Firdaus Ayu Palestina},
    title = {Analisis Efektivitas Pelaksanaan  Kebijakan Pemerintah Dalam Pemberlakuan Kewajiban Iuran TAPERA (Tabungan Perumahan Rakyat)},
    journal = {Law,  Development and Justice Review},
  volume = {8},
    number = {2},
    year = {2025},
    keywords = {Public Housing Savings; Legal Protection; Workers},
    abstract = { New legal products as well as amendments to existing regulations consistently influence the labor sector. One such example is the mandatory contribution to the Public Housing Savings (TAPERA), regulated under Government Regulation No. 21 of 2024 concerning Amendments to Government Regulation No. 25 of 2020, as a derivative regulation of Law No. 4 of 2016 on Public Housing Savings. This study aims to analyze the effectiveness of government policy implementation related to the mandatory TAPERA contributions that must be fulfilled by workers. The research method employed is normative juridical, using both conceptual and statutory approaches. The findings indicate that the implementation of mandatory TAPERA contributions has not been fully effective. From a regulatory perspective, there are still overlaps with labor and social security regulations, creating legal uncertainty. From an implementation perspective, the contribution collection mechanism has not been well integrated into the labor administration system, thus causing technical obstacles. Furthermore, the low level of public understanding and trust in TAPERA affects worker participation. Therefore, although TAPERA has a strong legal foundation, its effectiveness requires regulatory improvement, transparent management, accountable supervision, and adequate legal protection for participants. Moving forward, effectiveness can only be achieved if the policy is implemented consistently and in a coordinated manner, accompanied by continuous public outreach and institutional strengthening as the foundation for implementation. },
   issn = {2655-1942},   pages = {195--214}  doi = {10.14710/ldjr.8.2025.195-214},
    url = {https://ejournal2.undip.ac.id/index.php/lj/article/view/28964}
}

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Abstract

New legal products as well as amendments to existing regulations consistently influence the labor sector. One such example is the mandatory contribution to the Public Housing Savings (TAPERA), regulated under Government Regulation No. 21 of 2024 concerning Amendments to Government Regulation No. 25 of 2020, as a derivative regulation of Law No. 4 of 2016 on Public Housing Savings. This study aims to analyze the effectiveness of government policy implementation related to the mandatory TAPERA contributions that must be fulfilled by workers. The research method employed is normative juridical, using both conceptual and statutory approaches. The findings indicate that the implementation of mandatory TAPERA contributions has not been fully effective. From a regulatory perspective, there are still overlaps with labor and social security regulations, creating legal uncertainty. From an implementation perspective, the contribution collection mechanism has not been well integrated into the labor administration system, thus causing technical obstacles. Furthermore, the low level of public understanding and trust in TAPERA affects worker participation. Therefore, although TAPERA has a strong legal foundation, its effectiveness requires regulatory improvement, transparent management, accountable supervision, and adequate legal protection for participants. Moving forward, effectiveness can only be achieved if the policy is implemented consistently and in a coordinated manner, accompanied by continuous public outreach and institutional strengthening as the foundation for implementation.

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Keywords: Public Housing Savings; Legal Protection; Workers

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In Vol 8, No 2 (2025): Law, Development & Justice Review

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Jurnal:
Abidin, R,. Herawati, 2024, Analisis Sentimen Publik Terhadap Kebijakan Program Tabungan Perumahan Rakyat (TAPERA), Journal of Information System and Computer Vol 4, No. 1, https://doi.org/10.34001/jister.v4i1.1002
Asril, A. A., Rifai, A., & Shebubakar, A. N. (2022). Penyelenggaraan tabungan perumahan menurut Undang-Undang Nomor 4 Tahun 2016 ditinjau dari perspektif perlindungan hukum. Jurnal Magister Ilmu Hukum, Vol. 7, No. 1, pp. 1-24. https://doi.org/10.36722/jmih.v7i1.1185
Ariningdyah, C., Lasonda, D., & Miarsa, F. R. D. 2024, Analisis yuridis penerapan tabungan perumahan rakyat (TAPERA) dalam perspektif asas keadilan. Innovative: Journal Of Social Science Research, 4(3), 18410-18424. https://doi.org/10.31004/innovative.v4i3.12769
De, Y. M. 2024, Analisis Kritis Program TAPERA “Tabungan Perumahan Rakyat” Bagi Kehidupan Umat di Paroki Riam Batang Kalimantan Tengah. Jurnal Pendidikan Agama dan Teologi, 2(3), 57-73. https://doi.org/10.59581/jpat.widyakarya.v2i3.3354
Ihsan, M,. Rofiq, A, 2024, Polemik Tabungan Perumahan Rakyat ( TAPERA ): Sebuah Kajian Dengan Pendekatan Interdisipliner, Gulawentah: Jurnal Studi Sosial 9, No. 1. https://doi.org/10.25273/gulawentah.v9i1.20497
Kadek Apriliani, I Gusti Ayu Sita Maharani, & Dennis Santoso Ratu. (2024). Tinjauan Yuridis Terhadap Undang Undang Nomor 4 Tahun 2016 Tentang Tabungan Perumahan Rakyat (Tapera). Jurnal Hukum Saraswati (JHS), Vol. 6, No. 2, pp. 742–753. Retrieved from https://e-journal.unmas.ac.id/index.php/JHS/article/view/9980
Marip Pasah et al, 2024, Urgensi Penerapan TAPERA Bagi Pegawai Swasta Di Indonesia Marip, Jurnal Hukum Dan Kewarganegaraan Vol. 5 No. 2 Prefix Doi.Org/10.3783/Causa.V2i9.2461
Margaretha, V. (2024). Mengurai Dampak Kebijakan Tapera Terhadap Masyarakat Indonesia: Sebuah Kajian Hukum dan Sosial. Milthree Law Journal, Vol.1, No. 1, pp. 93-118, https://doi.org/10.70565/mlj.v1i1.3
Nasution, T, A, 2021, Analisis Yuridis Undang-Undang Tabungan Perumahan Rakyat Ditinjau Dari Perspektif Good Governance, Jurnal Lex Renaissan No. 4 VoL. 6: 833-846 6 (2021). https://doi.org/10.20885/JLR.vol6.iss4.art13
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Ratag, K. K. F., Lambonan, M. L., & Pongkorung, F. (2025). TINJAUAN HUKUM PENYELENGGARAAN TABUNGAN PERUMAHAN RAKYAT (TAPERA) DALAM PERATURAN PEMERINTAH NOMOR 21 TAHUN 2024. LEX PRIVATUM, Vol. 15, No. 3. Pp. 1-19, https://ejournal.unsrat.ac.id/index.php/lexprivatum/article/view/61110
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Siswahyudi, S., Arifin, S., Faizal, S., Yuliana, R., Lubis, A. H., & Rahdar, A. H. A. (2024). Kajian Sosiologis Pungutan Tapera Terhadap Buruh . Business Economic, Communication, and Social Sciences Journal (BECOSS), Vol. 6, No. 3, pp. 239–245. https://doi.org/10.21512/becossjournal.v6i3.11886
Perundang-Undangan :
Undang-Undang Dasar NRI 1945
Undang-Undang Nomor 13 Tahun 2003 Tentang Ketenagakerjaan
Undang-Undang Nompr 4 Tahun 2016 tentang Tabungan Perumahan Rakyat
Peraturan Pemerintah Nomor 21 Tahun 2024 tentang Perubahan atas Peraturan Pemerintah Nomor 25 Tahun 2020 tentang Penyelenggaraan TAPERA
Internet :
Asmaaysi, A, Komisioner BP TAPERA Jelaskan Urgensi Program Iuran TAPERA, https://ekonomi.bisnis.com/read/20240531/47/1770054/komisioner-bp-TAPERA-jelaskan-urgensi-program-iuran-TAPERA , Diakses 20 Juni 2024
BP TAPERA, Memberi Solusi, Wujudkan Mimpi, TAPERA Insight (Desember: 2021): 2-4, https://tds.TAPERA.go.id/v1/api/tds/files/TAPERA+INSIGHT+VOL.+2+DESEMBER+2021+%281%29.pdf

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