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Journal : Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences

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.
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.