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Analisis Pemeriksaan Pajak dalam Rangka Optimalisasi Penerimaan Negara di Sektor Perpajakan Bambang Irawan; Teguh Budiono
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 7, No 2: September 2015
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.163 KB) | DOI: 10.31334/trans.v7i2.44

Abstract

The purpose of this study was to determine how the tax audit can optimize revenues in the tax sector, factors that become an obstacle in carrying out tax audits, and any solution that could be recommended to overcome such obstacles. This study used a qualitative approach, by conducting interviews, observation and document study. The informants in this study are stakeholders who understand the implementation of a tax audit as many as six informants. Tax audits to optimize state income in the taxation sector is influenced by several factors, namely legislation which provides clarity, certainty and simplicity that can reduce the dispute regulations, government policy in implementing regulations, administrative system that provides counseling function, care and supervision as well information systems support, excellent service in the implementation of a tax audit, the level of awareness and understanding of the taxpayer to the tax laws, and functional Examiner and professional integrity. There are several obstacles to the implementation of the tax audit, include unrealistic state revenue target in the taxation sector, tax laws have multiple interpretations, limited external data and unintegrated internal data held, the burden of routine inspections are high, the lack of quantity and quality Functional Tax Audit, and lack of official vehicles and operating funds. Solutions to overcome these obstacles, include preparation of the revenue target should be more realistic, tax laws should be drawn with regard to principles of clarity, certainty and simplicity, optimization of Government Regulation No. 31 of 2012, reducing routine inspection, addition of the quantity and quality Functional Tax Audit, and the provision of vehicles service.
Analisis Implementasi Kebijakan Pembebasan Bea Perolehan Hak Atas Tanah dan Bangunan dalam Rangka Pencapaian Penerimaan Pajak pada Badan Pajak Retribusi Daerah Jakarta Pusat Tahun 2018 Adityo Nugroho; Bambang Irawan
Jurnal Pajak Vokasi (JUPASI) Vol 1, No 2: Maret 2020
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (313.893 KB) | DOI: 10.31334/jupasi.v1i2.814

Abstract

The purpose of this study was to determine the Implementation of acquisition duty of right on land and building exemption policy in terms of achieving tax revenues at the regional tax and retribution agency jakarta pusat in 2018 as well as the obstacles and efforts made in the acquisition duty of right on land and building exemption policy. This study used a qualitative method of descriptive approach, the data collection techniques were by observation, interviews, documentation, and triangulation. The study used the theory of G. Shabbir Cheema and Dennis A. Roninelli based on the factors of environmental conditions, relationships between organizations, resources, and the characteristics of the implementers. The obstacle factor in this study is the low level of public awareness, especially the people of Jakarta Pusat, they are not active in checking in the field for differences in acquisition value of the taxable object. The efforts made to solve the obstacles are the public and open socialization and conducting field checks on the basis of acquisition value of the taxable object calculations.
Indonesian Tax Reform: Inappropriate Policy Choices or Administrative Problems Bambang Irawan
Iapa Proceedings Conference 2019: Proceedings IAPA Annual Conference: Theme 2
Publisher : Indonesian Association for Public Administration (IAPA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30589/proceedings.2019.224

Abstract

Purpose -Tax reform in Indonesia has entered a new phase known as the third chapter of reform. This reform has been established out since 2017 and has a target until 2024. The current reform is the biggest in history because it involves changes in the five main pillars, namely organizations, Human Resources, Information Technology and Databases, Business Processes, and Tax Regulations. The purpose of the article is to explore how taxation can accelerate representative democracy and how the tax institution can strengthen the capacity of the government in tax collection. Design/methodology/approach-This article uses a conceptual approach that is rooted in the tax reform, administration, and tax policy literature. Findings - The contribution of this article is twofold. First, it provides a concept of tax reform to accelerate representative democracy by tax administration and policy. Second, this paper examines the policy choices of tax institutions to strengthen the capacity of the government in tax collection. Practical implications - This article helps tax institutions, researchers, and policymakers better understand the implications of tax reform by using appropriate policy choice and tax administration implemented by tax institutions.
ANALISIS MANAJEMEN KEARSIPAN DI KANTOR KECAMATAN JAGAKARSA KOTA ADMINISTRASI JAKARTA SELATAN Yuniasih Yuniasih; Bambang Irawan
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 5, No 1: March 2018
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.411 KB) | DOI: 10.31334/reformasi.v5i1.468

Abstract

The phenomenon that made the object of writing is the management of archives in the Office of District Jagakarsa City Administration South Jakarta is still problematic in its management. The purpose of writing is (1) To explain the implementation of archival management (2) To determine the factors inhibiting the implementation of archival management (3) To know the efforts and follow-up in archives management Jagakarsa District Office. Writing method used is descriptive qualitative method. The data collection was done by bibliography study and interview guide. Determination of informant writing as much as 5 informant writing. Analysis of archives management indicators at Jagakarsa Sub-district Office are 8 (eight) indicators, namely: recording, controlling, distribution, storage, maintenance, monitoring, transfer and destruction.Based on the discussion of the results obtained the conclusion, namely: (1) Archives management in the Office District Jagakarsa South Jakarta Administration has not run optimally and well. This can be seen from the recording process that is still using the agenda book, not yet computerized; Control processes that are not yet optimal; the distribution process that still uses the disposition sheet so it has not gone well; Maintenance process not implemented; (2) Obstacles encountered in the management of archives at the Jagakarsa District Office of South Jakarta Municipality are the means and infrastructure are not yet available, the budget is still very low, human resources are not yet competent in the management of the archives; (3) The efforts undertaken to deal with the constraints found in the management of archive management in sub-district jagakarsa is the communication between the managerial areas not yet one door managing the archives properly and correctly so that it needs to be made one door management of the archive management and if necessary appointed special officials who handle the archives at the Jagakarsa Sub-district Office.
ANALISIS PARTISIPASI MASYARAKAT DALAM PELATIHAN SISTEM KETAHANAN KEBAKARAN LINGKUNGAN PADA KANTOR PENANGGULANGAN KEBAKARAN DAN PENYELAMATAN SEKTOR JOHAR BARU JAKARTA PUSAT Sab'an Nasrullah; Bambang Irawan
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 (411.303 KB) | DOI: 10.31334/reformasi.v6i1.332

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This study aims to find out the implementation of community participation in the training of environmental fire resistance system in the fire prevention and rescue office of the new johar sector of Central Jakarta. In order for community participation in the training of environmental fire resistance system to run properly requires awareness and awareness of the community to participate in the success of the program.The research method used qualitative descriptive and data collecting technique by interview, observation, literature study and documentation in collecting data which will be the material in this research writing and the researcher took the location at the fire management and rescue office of Johar Baru Sector, Central Jakarta.The result of the research shows that the community's participation has been done well and done, proved by the community members who participated in the training of environmental fire protection system in the area of fire and rescue office of Johar Baru Sector of Central Jakarta. And also the training is carried out in the kelurahan-kelurahan in new Johar district, but in the process of establishment there are still obstacles and obstacles such as lack of communication or socialization to the citizens and the difficulty of community members to participate in SKKL training and the solution is needed a persuasive and conducive approach, focus on improving the capacity of communities who volunteer to participate in SKKL training to participate rather than just achieving certain predetermined goals
PENGARUH KOMPENSASI FINANSIAL TERHADAP KINERJA PEGAWAI DI DIREKTORAT SEREALIA DIREKTORAT JENDERAL TANAMAN PANGAN KEMENTERIAN PERTANIAN Heny Sulistyani; Bambang Irawan
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 5, No 1: March 2018
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (280.029 KB) | DOI: 10.31334/reformasi.v5i1.466

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performance values and achievement values of civil servant performance at Directorate of Cereal in the Ministry of Agriculture, and it was supported previously research by Harits  Syah. This Research aims to analyzed the influence of financial compensation toward performance of employees in directorate of cereal grains, Ministry of Agriculture. There are two variable used in this research, they are Independent variable (financial compensation) and dependent variable (performance).The problem formulation and the purposed this research are compensation had possitive  and signification influence toward civil servant performance of employees in  Directorate of Cereal Ministry of Agriculture.This research used a quantitative approach. Which is more emphasis on indexes and empirical measurement. This research used explanatory riset, where as hypothesis testing technique used linear regression analysis and T test.The result of this research concluded that there aren’t possitive and significant influence of financial compensation toward civil servant performance at Directorate of Cereal in Ministry of Agriculture. It means that if financial compensation was increased, the performance of civil servant will increase as well. Where as the great score of precentage financial compensation and civil servant performance at Directorate of Cereal  Ministry of Agriculture includes in excelent catagory.
Adopsi Platform Digital dalam Pengembangan Kapasitas Usaha Mikro, Kecil dan Menengah di Daerah Khusus Ibukota Jakarta Bambang Irawan
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 7 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (228.771 KB) | DOI: 10.32670/fairvalue.v4i7.1330

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The adoption of digital platforms by MSMEs in Indonesia is still very low. This can be due to the lack of capacity of MSMEs to adapt to digital technology. There are three main problems related to the capacity of MSMEs in dealing with digital platforms, namely financial resources, business operations, and business expansion. The purpose of the research is to analyze the digital platform model that can develop the capacity of MSMEs as business entities, especially related to financial resources, business operations, and business expansion. The research method used is netnography by presenting a new approach to conducting ethical and thorough ethnographic research that combines archival data and online communication, participation and observation, with digital data collection and networks. Informants in this study consisted of digital platform service providers, users, and regulators. There were fourteen informants involved in this study spread across two provinces, namely the Special Capital Region of Jakarta and Banten. Analysis of the data used is conceptually clustered matrices (matrices grouped conceptually) which are arranged to unite the main roles, research subtopics, concepts or themes together for documentation. The results of the study indicate that MSME capacity development in the adoption of digital platforms in terms of financial resources includes access to capital, preparation of financial reports and the use of accounting application platforms. In terms of business operations, it includes Human Resources management, payment systems and logistics management. As for business expansion, it includes digital marketing and online markets.
Food Security Policy: A Model Line of Food Security Policy in Indonesia Bambang Irawan; Indra Kertati; Rahmat Salam; Muhammad Bagus Adi Wicaksono; Irma Rachmawati Maruf
International Journal of Artificial Intelligence Research Vol 6, No 1.1 (2022)
Publisher : International Journal of Artificial Intelligence Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (154.265 KB) | DOI: 10.29099/ijair.v6i1.391

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This research was carried out to see how food security policy is by looking at how much per capita consumption is carried out by lowland rice farmers within one year. With this, it can be known when rice farmers experience rice shortages and cannot afford to buy rice and how to overcome this food security policy problem. This study will collect quantitative and qualitative data relating to food production. Analysis of data utilizing both quantitative and qualitative methods. Food Security policy Lines and Farmers' Fear Ratio: Quantitative and Qualitative Modeling Using this Food Security policy Line Model, rice farmer families' food security policy will be characterized as either robust or weak. Calculating the Farmer Fear Ratio in order to evaluate if farmers are pessimistic or optimistic about the fulfillment of rice consumption needs. This study found that the amount of rice consumption in village X for rice farmers reached 121 kg of rice per capita per year, while in village Y, it reached 185 kg per capita per year. In the meantime, when rice farmers face rice shortages and cannot afford to purchase rice in the market, they borrow rice from mills. In village X, the food security policy line is over 1, while in village Y it is below 1. This indicates that village X has a higher level of food security policy than village Y.
Policy Adaptation as Impact of Coronavirus Diseases 2019 in Indonesia: Economic and Social Perspectives in 2020 Bambang Irawan
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 5, No 2: Desember 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/transparansi.v5i2.2773

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There are two purposes of this paper. First, to describe the selected strategy as an impact of coronavirus diseases 2019 (COVID-19) in Indonesia. Second, how is the government's response through policies in the economic sector and social life as well as look at the challenges in reducing risks in future. This paper used a viewpoint design for countermeasures of COVID-19 in Indonesia. The policy adaptation made by the government is aimed at economic and social strategies. Build Back Better policy will be the principle in adapting policies in the economic and social fields for Indonesia. There are three strategy for Build Back Better-based policies in the response to Covid-19 in Indonesia. They are building back stronger, building banck faster and building back more inclusiveness. This paper explain information about impact of COVID-19 in Indonesia, how is the government's strategy and policy adaptation carried out in dealing with it, and policy challenges in the economic and social fields in future.
Public Administration from a Local Wisdom Perspective Ni Ketut Arniti; Isnaeni Yuliani; Bambang Irawan; Hidayat Hidayat; Athiya Zahidah
ijd-demos Volume 4 Issue 4 (2022)
Publisher : HK-Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37950/ijd.v4i4.382

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AbstractA good government system requires a public administration system. In this era of fast globalization, the western administration system often causes local wisdom values to be forgotten. This study then aims to see how public administration is seen through the perspective of local wisdom. This research will then be carried out using a qualitative approach. The data used in this research is secondary data from research results or previous studies. The results of this study found that there is no one public administration system that is universal and can be implemented anywhere. Generally, each region has a public administration system based on local wisdom. In Indonesia, the practice of an administrative system based on local wisdom can be seen in the kingdom era, where charismatic legitimacy and traditional legitimacy became the representation of Indigenous Public Administration.Keywords: Public Administration, Local Wisdom, Western Public Administrations. AbstrakSistem pemerintahan yang baik membutuhkan sistem administrasi publik. Di era globalisasi yang cepat ini, sistem pemerintahan barat sering kali menyebabkan nilai-nilai kearifan lokal dilupakan. Kajian ini kemudian bertujuan untuk melihat bagaimana administrasi publik dilihat melalui perspektif kearifan lokal. Penelitian ini selanjutnya akan dilakukan dengan menggunakan pendekatan kualitatif. Data yang digunakan dalam penelitian ini adalah data sekunder dari hasil penelitian atau penelitian sebelumnya. Hasil penelitian ini menemukan bahwa tidak ada satupun sistem administrasi publik yang bersifat universal dan dapat diterapkan dimana saja. Umumnya, setiap daerah memiliki sistem administrasi publik yang didasarkan pada kearifan lokal. Di Indonesia, praktik sistem pemerintahan berbasis kearifan lokal dapat dilihat pada masa kerajaan, di mana legitimasi kharismatik dan legitimasi tradisional menjadi representasi Administrasi Publik Adat.Kata kunci: Administrasi Publik, Kearifan Lokal, Administrasi Publik Barat.