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ADMINISTRATIVE REFORM DI SEKTOR PEMERINTAHAN SEBAGAI PRA-KONDISI KEMUNCULAN AKTOR-AKTOR SOCIAL ENTREPRENEURSHIP (PENELAAHAN TERHADAP PENDEKATAN NEW PUBLIC MANAGEMENT) Vandyarman Mulya Priyanda
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 6, No 2: September 2019
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (455.807 KB) | DOI: 10.31334/reformasi.v6i2.526

Abstract

Social entrepreneurship is a way to overcome problems that exist in the public domain. The involvement of social entrepreneurship actors in overcoming public problems will facilitate government work in providing services and solving public problems. However, social entrepreneurship actors will not emerge on their own. Ecosystems are needed that can support the emergence of social entrepreneurship in a country. At this point the role of the government becomes very important in terms of creating a good ecosystem for the development of social entrepreneurship. Therefore, the government must reform itself regarding administrative governance which will have implications for the creation of social entrepreneurship actors.
An Analysis of the Effectiveness of the Policy of Allocation on Income Tax Incentive Covered by the Government in the Context of Handling Corona Virus Disease 2019 (A Case Study of West Bekasi KPP Pratama in 2020) Mainita Hidayati Keman; Cintya Safira Putri; Wuwuh Andayani; Vandyarman Mulya Priyanda
Ilomata International Journal of Tax and Accounting Vol 3 No 2 (2022): April 2022
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.243 KB) | DOI: 10.52728/ijtc.v3i2.456

Abstract

The background of this study was Pandemic Covid-19 which created some effects on the economic or taxation sectors. Also, it gave an impact on the decline of companies’ income which led to cutting the salaries of many employees and termination of the working relationship. Thus, it required the government to allocate the incentives PPh 21 DTP to relieve the burden on taxpayers and can help restore people's purchasing power. The purpose of this study was to analyze the policy of allocation of PPh 21 DTP incentives in the context of handling Corona Virus Disease 2019 at West Bekasi KPP Pratama based on an analysis of effectiveness, obstacles faced and efforts made to overcome obstacles. This research was descriptive qualitative. The data collection was using observation, documentation, and interviews. The results of this study were that allocating PPh 21 DTP on West Bekasi KPP Pratama was still not effective because many taxpayers did not take advantage of this incentive because of the lack of information and socialization given. This was based on the achievement of objectives, integration, and adaptation. The obstacles encountered were the socialization was less rigorous as many taxpayers were ill-informed, many taxpayers who did not take advantage of the policy well, and the lack of awareness of mandatory taxes by not reporting the realization of the utilization of PPh 21 DTP. Last, the efforts made by KPP Pratama, West Bekasi were to conduct socialization thoroughly and maintain the synergy/cooperation between the KPP and the taxpayers.