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CONSIDERING STRATEGIC FORMULATION FOR TAX REVENUE ENHANCEMENT IN DIRECTORATE GENERAL OF TAXES Irwan Aribowo Aribowo; Agus Suryono; Khairul Muluk; Andy Fefta Wijaya
JURNAL PAJAK INDONESIA Vol 7 No 1 (2023): Optimis Kinerja Positif & Waspada Ketidakpastian Masih Tinggi
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The Directorate General of Taxes (DGT) as a large organization certainly has directions and goals to be achieved. The main objective of the DGT is to achieve the tax revenue target. This main objective is set by the DGT to support the national development priority agenda. To achieve the main objective of DGT, a strategic formulation was considered out. This study aims to consider the importance of strategic formulations for DGT to increase tax revenue. This research is based on qualitative methods and descriptive analysis based on the actualization of strategic planning at DGT. The results of the study indicate that the strategic formulation is important for DGT to increase tax revenue, by: a). considering environmental realities, available resources and capacities; b) setting overall strategic objectives; c). identify the organization's mandate, clarify the vision, mission and values of the organization; d). assessing the external and internal environment; e) identify problems facing the organization, formulate and select strategies; and f) reassessing the strategy and strategic planning process.
Local Wisdom-Based Sustainable Tourism Village Development Collaboration in Badung Regency Ni Luh Yulyana Dewi; Bambang Supriyono; Andy Fefta Wijaya; Siti Rochmah
International Journal of Science and Society Vol 5 No 3 (2023): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v5i3.724

Abstract

Tourism development aims to preserve nature, the environment and resources which are realized through the implementation of tourism development plans by taking into account the diversity, uniqueness and uniqueness of culture and nature, as well as human needs for tourism. This study used a qualitative design with a descriptive research type. In field research, researchers collect data using observation techniques, interviews, and document studies. The results of this study indicate that there are still gaps in the dynamics of collaborative governance in the development of sustainable tourism villages based on local wisdom in Badung Regency. This gap is due to data findings in the field that the government's role is still dominant and there are delays in transforming existing policies in regional action plans. This gap can be seen from the indicators of the success of the collaboration, namely based on institutional agreements which are characterized by limited joint commitments without being elaborated in depth in favor of each stakeholder and their performance achievements. In the process of developing a sustainable tourism village based on local wisdom to support tourism in Badung Regency, this can be done by issuing a policy by the government, by applying the Tri Hita Karana concept to ensure that all development is in accordance with its designation.
Implementation of Conversion Supplementary Instruments (ISK) Based on Total Quality Management (TQM) at Universitas Brawijaya (Study at the Quality Assurance Center of Universitas Brawijaya) Athrusy Robiul Hakim; Siti Rochmah; Andy Fefta Wijaya
Wacana Journal of Social and Humanity Studies Vol. 25 No. 3 (2022)
Publisher : Sekolah Pascasarjana Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.wacana.2022.025.03.02

Abstract

BAN-PT has recently issued the latest standard, namely IAPS 4.0. IAPS 4.0 has 9 assessment criteria. This assessment replaces the previous criteria, which included 7 criteria (IAPS 3.0). There are fundamental differences that exist between IAPS 3.0 and IAPS 4.0. IAPS's fundamental differences result in unequal accreditation ratings. It is necessary to have a Conversion Supplement Instrument (ISK). The mandatory nature of this national accreditation makes Universitas Brawijaya have to adjust the policies and management of higher education institutions to fulfill the requirements for national accreditation. The success of changing the accreditation status of 80 Study Programs at Universitas Brawijaya has made the researchers interested in doing this research. This research was a case study with a qualitative approach. The result of this research was the implementation of ISK at Universitas Brawijaya was carried out according to the concept of Total Quality Management (TQM). The TQM concept as a PDCA cycle (Plan-Do-Check-Act) had been implemented thoroughly during the implementation of ISK. It started with formulating the ISK policies, procurement of ISK socialization and workshops, and Quality Internal Audits of ISK Assistance Clinics. The implementation of this ISK was very interesting to study because ISK was considered a shortcut for study programs that wanted to change the status of the IAPS 3.0 to IAPS 4.0. Therefore, this research could be a guideline for study programs following ISK. Keywords: accreditation, conversion supplement instruments, total quality management, PDCA Cycle
Integration Of Population Identification Number (NIK) As Taxpayer Identification Number (NPWP) For Optimizing Tax Compliance: Case Study At Pondok Aren Pratama Tax Service Office Irwan Aribowo; I Gede Komang Chahya Bayu Anta Kusuma; Agus Suryono; M.R. Khairul Muluk; Andy Fefta Wijaya
Educoretax Vol 4 No 3 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i3.747

Abstract

This research focuses on analyzing the effect of integrating the Population Identification Number (NIK) as a Taxpayer Identification Number (NPWP) on optimizing tax compliance for Individual Taxpayers (WPOP) at the Pondok Aren Pratama Tax Service Office (KPP Pratama Pondok Aren). The main motivation of this research is to evaluate the extent to which the integration of NIK as a NPWP can increase tax compliance and tax administration efficiency. Using a descriptive qualitative approach, this research collected primary data through interviews with Taxpayers registered at Pondok Aren Pratama Tax Service Office. The research results show that the majority of Taxpayers do not understand the process and importance of integrating NIK as NPWP. However, effective outreach and increased awareness can encourage better tax compliance. This research provides an important contribution to understanding regarding the implementation of tax policies and strategies to increase tax compliance in Indonesia.
Co-Authors Agus Suryono Agus Suryono Agus Suryono Agus Suryono Akhmad Amirudin Alfi Haris Wanto Anacleto Pinto Andy Dwi Cahyono Anesia Ribka Armanu Armanu Asih Widi Lestari Asti Amelia Novita Athrusy Robiul Hakim Bambang Hendroyono Bambang Supriyono Bambang Supriyono Bambang Supriyono Belly Sultrawijaya Catrine Ana Prastyari Choirul Saleh Dian Andryanto Dwi Permana, I Made Fadel Muhammad Fadel Muhammad Fadel Muhammad, Fadel Farida Nurani Firda Hidayati Friska Ayu O Hamidah Nayati Utami Hendroyono, Bambang Hermawan . I Gede Komang Chahya Bayu Anta Kusuma Imam Hanafi Imam Hanafi Imam Hardjanto Indah Mindarti, Lely Irwan Aribowo Irwan Aribowo Irwan Aribowo Aribowo Irwan Aribowo, Irwan Ismail - Khairul Muluk Khairul Muluk Khuswantoro Akhadi Kuntonegoro, Hariomurti Tri Laily Rofi’ah Lely Indah Mindarti, Lely Indah M.R. Khairul Muluk Madyana Retnaning Hastuti Mahadiansar Mahadiansar Mahadiansar, Mahadiansar Makhsun Hadi Sadikin Mardiyono , Mardiyono Mardiyono Mardiyono Mardiyono Marta Trifena Patriot Muhammad Latif Muriadi Muriadi Nadia Fajriani Ni Luh Yulyana Dewi Nof, Faisal Pedrito dos Santos dos Santos Permana, I Made Dwi Pongsathon Kaewmanee Pongsathon Kaewmanee Priyo Budi Santoso Ratih Nurpratiwi Retno Wulan Sekarsari Retno Wulan Sekarsari Rofi’ah, Laily Saleh Soeaidy Samrit Yossomsakdi Santy Nurina Aprilia Siti Rochmah Siti Rochmah Siti Rochmah Siti Rochmah Soni Kurniawan Sony Manggala Putra Sukanto Sukanto Suryadi . Suryadi Suryadi Suryadi Suryadi Susilo Wati Suyeno Suyeno Tjahjanulin Domai Tjahjanulin Domai Tjahjanulin Domai Wanto, Alfi Haris Wike Wike