Kumala, Ratih
Fakultas Ilmu Administrasi Publik, Institut Ilmu Sosial Dan Manajemen STIAMI

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Journal : JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani

ANALISIS EFEKTIFITAS PAJAK REKLAME DALAM MENINGKATKAN PENERIMAAN PAJAK DAERAH DI KOTA BEKASI Ratih Kumala
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 6, No 1: Maret 2019
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (388.577 KB) | DOI: 10.31334/reformasi.v6i1.331

Abstract

One source of Regional Revenue is local tax, one of which is advertisement tax. The formulation of this problem is how the effectiveness of advertisement tax on Regional Tax Revenues in the City of Bekasi in 2013-2017. This research method uses a qualitative descriptive method. The results of this study indicate that the advertising tax effectiveness is classified as not yet effective. Realization of regional tax in 2013 was 97.88%, in 2014 it decreased by 71.99%. In 2015, it decreased again by 58.80%, in 2016 it decreased again by 43.61%. 2013 decreased by 29.36%. The decline in 2013-2017 was due to the implementation of advertisement tax collection which often occurred misunderstanding between taxpayers and the government of the city of Bekasi. And some ways that can be done to achieve the target of advertisement tax revenue is to disseminate and educate about the importance of paying taxes to the public, and improve services for the convenience of taxpayers, cooperate and embrace advertising services.
Strategi Kebijakan Fiskal Dalam Menghadapi Resesi Ekonomi melalui Kebijakan Pajak Agus Subagiyo; Khikmatul Islah; Ratih Kumala; Dwikora Harjo
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 8, No 2: SEPTEMBER 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v8i2.1985

Abstract

In the first quarter of 2020, the Gross Domestic Product (GDP) of several countries has clearly illustrated the impact of the Covid-19 outbreak which has affected the decline in economic activity around the world, US (0.3 percent), Germany (-2.3 percent), China (-6.8 percent) and Singapore (-2.2 percent). In response to the global economic downturn, several countries have issued various monetary easing policies and fiscal policy packages with progressive schemes with significant value. The government continues to be aware of current global economic developments and has responded through various domestic fiscal stimulus policies that are provided for health care, protection of vulnerable communities, incentives for affected sectors and strengthening financial stability. One of the focuses is related to tax policy in the midst of a pandemic as a measure to anticipate the threat of a recession. With descriptive qualitative methods through literature studies, tax policies during this pandemic are described. The role of this tax is one of the many alternatives in facing the threat of a recession during a pandemic
Effectiveness Of Applicatison Of Online Objection Submission Service (E-Objection) At The Primary Tax Office Of South Bekasi Ratih Kumala; Agus Subagyo; Dwikora Harjo; Pebriana Arimbhi; Mainita Hidayati
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 8, No 2: SEPTEMBER 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v8i2.1797

Abstract

Along with advances in information and communication technology, the conventional service system has shifted to an electronic-based service system. This encourages the Directorate General of Taxes to take part in carrying out reforms, one of which is by simplifying the online filing procedure for submitting objection letters (e-objection), which has only been running as of August 1, 2020. This study was conducted to see the effectiveness of the application of online objection letter submission services (e-objection) in improving service performance, obstacles that arise and the efforts made by the Primary Tax Office of South Bekasi in improving the service performance of the e-objection feature. This research is a descriptive research with a qualitative approach. Data was collected through observation, interviews and documentation. The results of this study indicate that the e-objection feature has been successfully implemented at the Primary Tax Office of South Bekasi but few people use it. The reason is that the submission of the objection is unpredictable because it is not an obligation. These results are based on problem identification, program success, target success, satisfaction with the program and overall goal achievement on Campbell's theory in regarding criteria for measuring effectiveness. The obstacles faced by the Primary Tax Office of South Bekasi include the lack of campaign and the low quantity and quality of human resources in IT. Therefore, the efforts that need to be made by the Primary Tax Office of South Bekasi are conducting more frequent campaign and increasing the quantity and quality of human resources in IT.
Efektivitas Program Earmarking Tax Atas Pajak Rokok Untuk Kesadaran Dalam Upaya Kesehatan Masyarakat di Provinsi DKI Jakarta RD Kusyeni; Nur Sari; Ratih Kumala; Zainal Arifin Yurdani
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 8, No 1: Maret 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v8i1.1421

Abstract

Effectiveness is needed to determine how far the targets have been achieved. Earmarking tax is a government policy in making efficient use of the budget in which the source of revenue and the spending program will be determined specifically as intended. DKI Jakarta is one of the provinces that implements earmarking tax on cigarette taxes. To find out the factors that influence the effectiveness of the earmarking program on cigarette taxes for awareness in public health efforts, the analysis uses Richard M Steer's theory of effectiveness which consists of four characteristics, namely organizational characteristics, environmental characteristics, worker characteristics and policy characteristics and management practices. Based on these four characteristics, the factors that support and influence the effectiveness of the earmarking tax program on cigarette taxes for awareness in public health efforts in DKI Jakarta Province are organizational characteristics. This is because the characteristics of the organization in its implementation are considered effective. One of the factors and efforts that have an impact on the effectiveness of this earmarking tax program, namely the overlapping authority between the central government and local governments, restrictions on the use of tax revenue-sharing funds and delays in depositing by the Ministry of Finance into regional general treasury accounts.