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KOORDINASI DIREKTORAT JENDERAL PAJAK DENGAN PEMERINTAH KABUPATEN SERDANG BEDAGAI DALAM OPTIMALISASI PENERIMAAN PAJAK PUSAT Womsiter Sinaga; I Nyoman Sumaryadi; Fernandes Simangunsong; Marja Sinurat
Jurnal Agregasi : Aksi Reformasi Government dalam Demokrasi Vol 10 No 1 (2022)
Publisher : Prodi Ilmu Pemerintahan FISIP Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/agregasi.v10i1.5855

Abstract

Taxes are needed to finance government operations, for central and local governments. DGT's coordination with the Serdang Bedagai Regency Local Government is crucial for optimizing central tax. This study aims to analyze the coordination between the Directorate General of Taxes and the Local Government of Serdang Bedagai Regency. This study utilizes descriptive qualitative approach. This study found that the two parties’ coordination isn’t maximized, there’s no Regent Regulation optimizing central tax revenues. It’s not formally made in a Cooperation Agreement (PKS) for synchronizing activities-- furthermore unsupported by an information system. The local government and DGT’s technology are unintegrated. The intensification and extensification activities are lacking. Supervision of the Treasurer is implemented ineffectively. Data informations’ exchange between the Local Government and the DGT has been inadequate.
Government Collaboration on Controlling Illegal Mining in West Nusa Tenggara Province Gede Harimbawa; I Nyoman Sumaryadi; Djohermansyah Djohan; Deti Mulyati
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4464

Abstract

Illegal mining problems arise because the Mining Business Permit (IUP) has expired, so that miners who were originally licensed because the IUP has expired are reluctant to renew them so that they become "illegal miners". The reluctance of the miners to comply with the mining administration is due to the fact that licensing management is cumbersome and time consuming and costly. Now, there are 261 Mining Business Permits (IUP) in West Nusa Tenggara, consisting of 27 metal mineral IUPs and 234 rock IUPs (West Nusa Tenggara ESDM Office, 2019). Of the 27 metal mineral IUPs, in fact there are 11 IUPs covering an area of 35,519 ha which are indicated to be in protected and conservation forest areas (Directorate General of Mineral and Coal, MEMR, 2017). In fact, based on Law number 41 of 1999 concerning Forestry, the two areas may not be used for mining activities. In this study the authors chose a qualitative research approach to uncover and discuss Government Collaboration in Controlling Illegal Miners in West Nusa Tenggara Province. This research is an "observed facts" activity that produces "knowledge based on experience". With Comte's view that only by using positive philosophy to study the human mind and social interaction can understand real social progress, the analysis of Government Collaboration in Controlling Illegal Miners in West Nusa Tenggara Province is directed to reveal the social progress of the Indonesian people in realizing prosperity and legal awareness. on society. The results of the study indicate that Government Collaboration in law enforcement for illegal miners in the jurisdiction of West Nusa Tenggara Province, is a manifestation of handling the complexities that have occurred so far. This can be resolved in various ways, one of which is the existence of a social community approach and activating the Community and/or Community Leaders, so that with this all the lowest and highest elements can unite to support the Goals, Aims and Targets that have been arranged in the RPJMD 206- 2021.
IMPLEMENTASI KEBIJAKAN SYARIAT ISLAM DI KABUPATEN ACEH TENGAH PROVINSI ACEH (Studi Kasus Penerapan Qanun Nomor 6 Tahun 2014 tentang Hukum Jinayat) Hanivy Ade Clara; I Nyoman Sumaryadi; M. Irwan Tahir
Jurnal Ilmiah Wahana Bhakti Praja Vol 8 No 2 (2018)
Publisher : Lembaga Riset dan Pengkajian Strategi Pemerintahan IPDN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (538.178 KB) | DOI: 10.33701/jiwbp.v8i2.283

Abstract

The Constitution Number 44 of 1999 concerning the Implementation of the Privileges of the Special Region of Aceh Province which defines Islamic Sharia as a demand for Islamic teachings in all aspects of life and Law Number 18 of 2001 concerning Special Autonomy in Aceh. Which is the basis for the implementation of the decisions of the Regional Government in general, in particular those that apply in Aceh are called Qanun. Qanun Number 6 of 2014 concerning Jinayat Law in its implementation is still not in accordance with the rules and has not answered the objectives of the policy. The purpose of this research is to find out and analyze the factors that influence the enforcement of Islamic law especially in the implementation of Qanun No. 6 of 2014 concerning Jinayat Law.Also to find out the strategies that can be done by the Central Aceh District Government so that the implementation of the Qanun is going well.The method used in this study is a qualitative method with a case study approach. This method is carried out through observation to obtain information about a problem,then to get an overview of an object of research. Data collection techniques in this study are observation, interviews and documentation. In this study, the authors used policy implementation theories from Van Meter and Van Horn (1975) and Bryson's strategy theory (1999).The results of the study show that the implementation of Islamic Sharia policy, especially in the application of Jinayat Law is not optimal yet.the problems faced were limited PPNS personnel to Satpol PP and WH, lack of supporting facilities and infrastructure, lack of budget allocation, lack of intense socialization to the public, and what needed to be done was to equip supporting facilities and operational activities and to disseminate them to public places, schools and so on.
The Effect of Tax Counseling and Tax Services on Tax Compliance of Personal Persons in Indonesia Yasir Iswanto; I Nyoman Sumaryadi; Mansyur Achmad; Faria Ruhana
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5646

Abstract

The purpose of the study was to examine and determine the magnitude of the effect of tax counseling and services on individual taxpayers' tax compliance. The research uses a quantitative research approach. The research sample of 100 respondents was taken from the research population of 16,850,000 tax payers using the slovin formula. Data collection techniques using library research, questionnaire techniques and observation. Data analysis used frequency distribution, validity and reliability test, simple regression analysis and multiple regression. The results showed that the magnitude of the effect of tax counseling on tax compliance which reached 12.5 percent was determined by communicated tax knowledge, attitude and politeness, level of clarity explained, cooperation with other institutions/parties, attitude and politeness, level of clarity of answers, friendliness. , and the direction given (social, technical); The magnitude of the influence of tax services on tax compliance which reached 63.5 percent is determined by regulations regarding the provision of convenience of deposit, regulations regarding the provision of ease of reporting, Mobile Tax Units, piloting public service malls (MPP), piloting tax kiosks, attitudes and politeness, consultation and guidance. , timeliness of completion, and comfort of the service room; and there is a positive and significant effect between tax counseling and tax services together on tax compliance. The contribution of the effect of taxation services (0.556) is greater than the contribution of the effect of tax counseling (0.398) to tax compliance.