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All Journal Ilomata International Journal of Tax and Accounting Sinergi International Journal of Accounting and Taxation Politeia : Journal of Public Administration and Political Science and International Relations
Novianita Rulandari
STIAMI Institute of Social Sciences and Management
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Analysis of Boarding House Entrepreneurs' Perception of Hotel Tax Implementation in Batuceper District, Tangerang Novianita Rulandari; Dian Novita
Sinergi International Journal of Accounting and Taxation Vol. 1 No. 1 (2023): Mei
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v1i1.10

Abstract

This study aims to determine the perception of boarding house business owners, positive perceptions for boarding house entrepreneurs towards the implementation of hotel tax in Batuceper sub-district Tangerang, negative perceptions for boarding house entrepreneurs towards the application of hotel tax in Batuceper sub-district Tangerang. This type of research is qualitative research. Data collection techniques use observation, interviews and documentation. Data analysis techniques use triangulation, data reduction, data presentation, and data verification. The results showed that the perception of boarding house owners in Batuceper District regarding socialization carried out by the local government was not evenly distributed so that the information obtained by boarding house business owners was still unclear and resulted in a lack of understanding related to the tax, the fairness of tax rates was considered burdensome for owners and tenants, tax objects were considered unfair and appropriate so that they could cause tax avoidance actions, The self-assessment mechanism has been effective, but cooperation with all parties involved in implementing this tax is needed, and the quality of service has not been met and there are still complaints and criticisms from boarding house business owners. The convenience and ease of paying taxes is a progress that needs to be improved so that taxpayers, especially boarding house owners, can pay taxes anywhere and anytime.
Evaluation of Tax Incentive Policy for MSMEs in the Covid-19 Pandemic Period in Improving Taxpayer Compliance at the Jakarta Kelapa Gading Primary Tax Service Office Novianita Rulandari
Ilomata International Journal of Tax and Accounting Vol. 4 No. 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i4.966

Abstract

Evaluation of Tax Incentive Policy for MSMEs in the Covid-19 Pandemic Period in Improving Taxpayer Compliance at the Jakarta Kelapa Gading Primary Tax Service Office based on evaluation criteria (William N. Dunn) from 6 criteria, namely effectiveness, efficiency, adequacy, equality, responsiveness, and accuracy has been running well and by the regulations. Taxation. Inhibiting entities in the implementation of MSME tax incentive policies are MSME actors, there are obstacles in the use of such incentives, namely in the preparation and submission of realization reports and obstacles also arise from the fissures who have difficulty guiding taxpayers and there are constraints in the administrative system. The driving entity in the implementation of MSME tax incentive policy is socialization through WhatsApp media and mail media by AR, confirmation and appeal of AR to taxpayers immediately submit realization reports, provide AR guidance to taxpayers in delivering realization reports if taxpayers experience obstacles, providing opportunities to TAXPAYERS PP 23/2018 during the December Tax Period to report on the realization of incentive use during 2020.
Challenges Of Population Services Through Population Administration Information Systems In Jakarta Buffering Area Ilham Gemiharto; Novianita Rulandari
Politeia : Journal of Public Administration and Political Science and International Relations Vol. 2 No. 1 (2024): January
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/politeia.v2i1.170

Abstract

The role of the population in driving economic growth and development is fundamental, functioning as an active consumer and contributor. An important foundation for informed policymaking and fostering smart citizens lies in the quality of human resources and the availability of accurate population data. The study addresses specific challenges within Jakarta's densely populated Buffer Area, particularly the urgent need for an updated population database. To address this problem, we propose a comprehensive Population Information System that integrates data from three provinces and nine districts/cities in the Greater Jakarta area, which includes geographic and demographic information. This integrated approach ensures the availability of real-time data for quick responses to population-related matters. The significance of our study is rooted in the constitutional mandate to regulate matters concerning Citizens and Residents, emphasizing the state's role in protecting human rights and providing legal certainty in Population Administration. We also emphasize important laws, including Law Number 24 of 2013 concerning Population Administration, protecting personal and legal status while facilitating data collection and utilization. Examining the various challenges facing population services in Jakarta's buffer city districts, focusing on local government initiatives and the Population and Civil Registration Office, is essential. Understanding these challenges and proposed solutions is critical to improving population services and promoting informed policymaking in this critical region. In addition, our findings underscore the urgent need for comprehensive reforms in Disdukcapil services, including addressing issues such as bribery and using the services of brokers who persist in administrative practices.
Co-Authors Dian Novita Ilham Gemiharto