This study aims to analyze the implementation of the second amendment to tax amnesty policy related to disclosure of voluntary assets at the final rate of corporate taxpayers at West Jakarta Medium Tax Office. This study uses a qualitative descriptive approach. The results showed that the implementation of the second amendment to the tax amnesty policy related to the disclosure of voluntary assets with the final rate in West Jakarta Medium Tax Office according to six factors used by the authors, namely policy size and objectives, resources, communication between organizations, characteristics of implementing agents, dispositions (tendency) of the implementers, social, economic and political environments have been fulfilled. But there are some things that need to be observed, namely the target of PAS-Final policy is not appropriate for corporate taxpayers, which are due to corporate taxpayers more obedient, besides most of the corporate taxpayers have revealed their assets in tax amnesty policies, so the target should be more devoted to individual taxpayers. In addition, the participation of taxpayers to participate in this program is till lacking.
{"title":"IMPLEMENTASI PERUBAHAN KEDUA KEBIJAKAN PENGAMPUNAN PAJAK TERKAIT PENGUNGKAPAN ASET SUKARELA DENGAN TARIF FINAL WAJIB PAJAK BADAN KPP MADYA JAKARTA BARAT","authors":"Selvi Selvi","doi":"10.31334/TRANS.V2I1.418","DOIUrl":"https://doi.org/10.31334/TRANS.V2I1.418","url":null,"abstract":" This study aims to analyze the implementation of the second amendment to tax amnesty policy related to disclosure of voluntary assets at the final rate of corporate taxpayers at West Jakarta Medium Tax Office. This study uses a qualitative descriptive approach. The results showed that the implementation of the second amendment to the tax amnesty policy related to the disclosure of voluntary assets with the final rate in West Jakarta Medium Tax Office according to six factors used by the authors, namely policy size and objectives, resources, communication between organizations, characteristics of implementing agents, dispositions (tendency) of the implementers, social, economic and political environments have been fulfilled. But there are some things that need to be observed, namely the target of PAS-Final policy is not appropriate for corporate taxpayers, which are due to corporate taxpayers more obedient, besides most of the corporate taxpayers have revealed their assets in tax amnesty policies, so the target should be more devoted to individual taxpayers. In addition, the participation of taxpayers to participate in this program is till lacking.","PeriodicalId":263321,"journal":{"name":"Transparansi Jurnal Ilmiah Ilmu Administrasi","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116850681","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study to obtain empirical evidence about the influence of the Principles of Good Corporate Governance (Transparency, Independence, Accountability, Responsibility and Fairness) against the Budget Management in Government Agencies. The research approach used in quantitative research, was descriptive and associative. The independent variables in this study is Transparency (X1), Independence (X2), Accountability (X3), Accountability (X4) and Fairness (X5). The dependent variable in this study is the Budget Management (Y). The population in this study were employees (DPKPA) Pandeglang Banten Province totaling 65 people. The sampling technique of this research by using sampling techniques saturated. Based on the analysis with the help of SPSS version 21 for windows indicate that: Transparency affects 11.6% of the Budget Management in Government Agencies. Independence affects 22.2% of Budget Management in Government Agencies. Accountability effect of 34.4% of the Budget Management in Government Agencies. Accountability effect of 22.2% of the Budget Management in Government Agencies. The Fairness affects 14.4% of the Budget Management in Government Agencies. Principles of Good Corporate Governance jointly affect 94.6% of the Budget Management in Government Agencie.
本研究的目的是获得良好公司治理原则(透明度、独立性、问责性、责任感和公平性)对政府机构预算管理的影响的实证证据。定量研究中使用的研究方法是描述性和联想性的。本研究的自变量为透明度(X1)、独立性(X2)、问责性(X3)、问责性(X4)和公平性(X5)。本研究的因变量为预算管理(Y)。本研究的人口为员工(DPKPA)。万丹省攀德郎共65人。本研究的采样技术采用饱和采样技术。基于SPSS version 21 for windows的分析表明:透明度影响11.6%的政府机构预算管理。独立影响22.2%的政府机构预算管理。34.4%的政府机构预算管理问责效应。22.2%的政府机构预算管理问责效应公平性影响了14.4%的政府机构预算管理。良好的公司治理原则共同影响了94.6%的政府机构预算管理。
{"title":"PENGARUH PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP PENGELOLAAN ANGGARAN PADA INSTANSI PEMERINTAH (Studi Pada Dinas Pengelolaan Keuangan, Pendapatan dan Aset Kabupaten Pandeglang Provinsi Banten)","authors":"Taufan Maulamin, Agus Cholik, Eneng Tuti Alawiah","doi":"10.31334/TRANS.V1I2.308","DOIUrl":"https://doi.org/10.31334/TRANS.V1I2.308","url":null,"abstract":"The purpose of this study to obtain empirical evidence about the influence of the Principles of Good Corporate Governance (Transparency, Independence, Accountability, Responsibility and Fairness) against the Budget Management in Government Agencies. The research approach used in quantitative research, was descriptive and associative. The independent variables in this study is Transparency (X1), Independence (X2), Accountability (X3), Accountability (X4) and Fairness (X5). The dependent variable in this study is the Budget Management (Y). The population in this study were employees (DPKPA) Pandeglang Banten Province totaling 65 people. The sampling technique of this research by using sampling techniques saturated. Based on the analysis with the help of SPSS version 21 for windows indicate that: Transparency affects 11.6% of the Budget Management in Government Agencies. Independence affects 22.2% of Budget Management in Government Agencies. Accountability effect of 34.4% of the Budget Management in Government Agencies. Accountability effect of 22.2% of the Budget Management in Government Agencies. The Fairness affects 14.4% of the Budget Management in Government Agencies. Principles of Good Corporate Governance jointly affect 94.6% of the Budget Management in Government Agencie.","PeriodicalId":263321,"journal":{"name":"Transparansi Jurnal Ilmiah Ilmu Administrasi","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121535693","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Regency is included in the category of underdeveloped regions and has the highest poverty rate in Banten Province. Therefore, the Regional Government of Pandeglang together with the central government has sought to develop the potential of the region with various policies, one of which is the Development of the Special Economic Zone of Tanjung Lesung. Various government policies and the needs of the community, the private sector towards residential space, pushed the northern and southern regions of Pandeglang to experience greater population density. This condition raises a new culture from the local community, namely making the residence and area adjacent to the road as a micro business. The micro business continues to be developed by the government, although it is contrary to the policy of the Pandeglang Regency RTRW.
{"title":"BUDAYA RUANG DAN STRATEGI PENGEMBANGAN BISNIS MIKRO (Studi Kasus di Pandeglang)","authors":"Agus lukman Hakim","doi":"10.31334/TRANS.V1I2.300","DOIUrl":"https://doi.org/10.31334/TRANS.V1I2.300","url":null,"abstract":"Regency is included in the category of underdeveloped regions and has the highest poverty rate in Banten Province. Therefore, the Regional Government of Pandeglang together with the central government has sought to develop the potential of the region with various policies, one of which is the Development of the Special Economic Zone of Tanjung Lesung. Various government policies and the needs of the community, the private sector towards residential space, pushed the northern and southern regions of Pandeglang to experience greater population density. This condition raises a new culture from the local community, namely making the residence and area adjacent to the road as a micro business. The micro business continues to be developed by the government, although it is contrary to the policy of the Pandeglang Regency RTRW.","PeriodicalId":263321,"journal":{"name":"Transparansi Jurnal Ilmiah Ilmu Administrasi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125573862","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Riptono Riptono, M. As’ad, Mochamad Reza Hafriansyah
This research aim to analyze the effect of Motivation, Occupational Health, and Safety (OHS) on Employee Performance.The amount of population are 70 employee in PT X and 59 people were sampled by Morgan & Krecjie table.Based on research resultsindicates that: Partially show that motivation has a positive and significant influence amounted to 78,9% of employee Performance. In the second Partial results showed that Occupational Health has no positive and significant impact on employee performance by 19%. In the third Partial results showed that Safety has an inverse and significant impact by 60,1% on Employee Performance. The independent variables Motivation, Occupational Health, and Safety are jointly tested by F test proved positive and significant influence on Employee Performance and the magnitude of the effect seen from coefficient of Determination (R2) is 35,4%.
{"title":"PENGARUH MOTIVASI, KESEHATAN KERJA, DAN KESELAMATAN KERJA (K3) TERHADAP KINERJA KARYAWAN PT. X DI BUMI SERPONG DAMAI","authors":"Riptono Riptono, M. As’ad, Mochamad Reza Hafriansyah","doi":"10.31334/trans.v1i2.309","DOIUrl":"https://doi.org/10.31334/trans.v1i2.309","url":null,"abstract":"This research aim to analyze the effect of Motivation, Occupational Health, and Safety (OHS) on Employee Performance.The amount of population are 70 employee in PT X and 59 people were sampled by Morgan & Krecjie table.Based on research resultsindicates that: Partially show that motivation has a positive and significant influence amounted to 78,9% of employee Performance. In the second Partial results showed that Occupational Health has no positive and significant impact on employee performance by 19%. In the third Partial results showed that Safety has an inverse and significant impact by 60,1% on Employee Performance. The independent variables Motivation, Occupational Health, and Safety are jointly tested by F test proved positive and significant influence on Employee Performance and the magnitude of the effect seen from coefficient of Determination (R2) is 35,4%.","PeriodicalId":263321,"journal":{"name":"Transparansi Jurnal Ilmiah Ilmu Administrasi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129372975","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study examined and proved the influence of internal control against fraud in the hospital either simultaneously or partially. This study used a questionnaire survey with 86 respondents taken from 10 hospitals in Jabodetabek. Statistical tests using simultaneous significance test ( F test ) shows the influence of the independent variables with the same independent variable. While significant partial test (t test) showed that the control environment, risk assessment, control activities, information and communication, and monitoring have t results > t table at a significance level of 5%, so partially significant effect have a value < 0.05.
{"title":"PENGARUH PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD DI RUMAH SAKIT (Studi empiris pada Rumah Sakit swasta di Jabodetabek)","authors":"Dwi Zarlis","doi":"10.31334/TRANS.V1I2.304","DOIUrl":"https://doi.org/10.31334/TRANS.V1I2.304","url":null,"abstract":"This study examined and proved the influence of internal control against fraud in the hospital either simultaneously or partially. This study used a questionnaire survey with 86 respondents taken from 10 hospitals in Jabodetabek. Statistical tests using simultaneous significance test ( F test ) shows the influence of the independent variables with the same independent variable. While significant partial test (t test) showed that the control environment, risk assessment, control activities, information and communication, and monitoring have t results > t table at a significance level of 5%, so partially significant effect have a value < 0.05.","PeriodicalId":263321,"journal":{"name":"Transparansi Jurnal Ilmiah Ilmu Administrasi","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126080855","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aimed to determine the effect of brand image, product quality, and price perception on the decision to use JNE courier services of Jasafa Agent Jatiasih, Bekasi, West Java area and to analyze the most dominant factor in purchasing decision to use JNE’s services. Samples of this study were 200 consumers who came to send their goods or documents to JNE Jatiasih, Bekasi region for the period of November to December 2016. Incidental sampling technique applied to collect questionnaires from the consumers and the method of data analysis used in this study was descriptive statistical analysis that was Structural Equation Modeling (SEM) using Lisrel software version 8.80. The result of the research showed that brand image and price perception have significant influence on purchasing decision. Meanwhile the quality product did not have significant influence on purchasing decision.
{"title":"PENGARUH CITRA MEREK, KUALITAS PRODUK DAN PERSEPSI HARGA TERHADAP KEPUTUSAN MENGGUNAKAN JASA KURIR JNE, AGEN JASAFA JATIASIH, BEKASI, JAWA BARAT","authors":"Elfa Setiawan","doi":"10.31334/trans.v1i2.301","DOIUrl":"https://doi.org/10.31334/trans.v1i2.301","url":null,"abstract":"This study aimed to determine the effect of brand image, product quality, and price perception on the decision to use JNE courier services of Jasafa Agent Jatiasih, Bekasi, West Java area and to analyze the most dominant factor in purchasing decision to use JNE’s services. Samples of this study were 200 consumers who came to send their goods or documents to JNE Jatiasih, Bekasi region for the period of November to December 2016. Incidental sampling technique applied to collect questionnaires from the consumers and the method of data analysis used in this study was descriptive statistical analysis that was Structural Equation Modeling (SEM) using Lisrel software version 8.80. The result of the research showed that brand image and price perception have significant influence on purchasing decision. Meanwhile the quality product did not have significant influence on purchasing decision.","PeriodicalId":263321,"journal":{"name":"Transparansi Jurnal Ilmiah Ilmu Administrasi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132168690","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
For the Effect of Principal Leadership and Teacher Pedagogical Competence on the learning outcomes of SMK PGRI 11 Ciledug students in Tangerang City, Banten, the method used was quantitative and questionnaire distribution using saturated samples. By using a statistical formula in which Variable X1 is the number of scores from respondents' questions about Principal Leadership and Variable X2 is the number of scores from respondents' questions about teacher pedagogical competencies and Y variable is the number of scores from respondents' questions about student learning outcomes. From the results of the comparison of t count (-8,202) and t table (1,995) then t count> t table means a negative significant effect between the principal's leadership on student learning outcomes. From the results of the comparison of t arithmetic 16.972 and t table 1.995, t count> from t table means a positive significant effect between teacher pedagogical competencies and student learning outcomes. From the results of the comparison of F count 2.116 F, table 0.309 then F count> F there is a significant influence between the leadership of the principal and the competent teachers of teachers on student learning outcomes..
{"title":"PENGARUH KEPEMIMPINAN KEPALA SEKOLAH DAN KOMPETENSI PEDAGOGIK GURU TERHADAP HASIL BELAJAR SISWA SMK PGRI 11 CILEDUG PADA KOTA TANGERANG BANTEN","authors":"M. As’ad, Ely Anita, Yulianto Yulianto","doi":"10.31334/trans.v1i2.310","DOIUrl":"https://doi.org/10.31334/trans.v1i2.310","url":null,"abstract":"For the Effect of Principal Leadership and Teacher Pedagogical Competence on the learning outcomes of SMK PGRI 11 Ciledug students in Tangerang City, Banten, the method used was quantitative and questionnaire distribution using saturated samples. By using a statistical formula in which Variable X1 is the number of scores from respondents' questions about Principal Leadership and Variable X2 is the number of scores from respondents' questions about teacher pedagogical competencies and Y variable is the number of scores from respondents' questions about student learning outcomes. From the results of the comparison of t count (-8,202) and t table (1,995) then t count> t table means a negative significant effect between the principal's leadership on student learning outcomes. From the results of the comparison of t arithmetic 16.972 and t table 1.995, t count> from t table means a positive significant effect between teacher pedagogical competencies and student learning outcomes. From the results of the comparison of F count 2.116 F, table 0.309 then F count> F there is a significant influence between the leadership of the principal and the competent teachers of teachers on student learning outcomes..","PeriodicalId":263321,"journal":{"name":"Transparansi Jurnal Ilmiah Ilmu Administrasi","volume":"405 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133613915","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The existence of mangrove forest ecosystems in coastal areas usually doesnt grows and develops by itself, but there are also other ecosystems, such as desert-seagrass ecosystems, algae and coral reefs, thus forming a vast and very complex ecosystem. The conditions like this are also found on the coast of Teluk Jor, Jerowaru, East Lombok Regency, West Nusa Tenggara. The absence of regulation of resource use is a problem in Teluk Jor which starts from the people's perception of marine and fisheries resources as public property, joint property or individual property. This studies aims to see the extent of the awiq-awiq role and the effectiveness of its implementation in developing the coastal community of Teluk Jor. The research method used is a qualitative method, with a phenomenological perspective. The results of the identification shows that awiq-awiq Teluk Jor is formed from local wisdom and community initiation to conserve the areas.
沿海地区红树林生态系统的存在通常不是单独生长和发展的，还存在其他生态系统，如沙漠-海草生态系统、藻类和珊瑚礁，从而形成一个庞大而非常复杂的生态系统。像这样的情况也出现在Teluk Jor, Jerowaru，东龙目岛，西努沙登加拉的海岸。缺乏对资源使用的监管是Teluk Jor的一个问题，这个问题始于人们对海洋和渔业资源作为公共财产、共同财产或个人财产的看法。本研究旨在了解awiq-awiq作用的程度及其在发展Teluk Jor沿海社区中的实施效果。本文采用的研究方法是定性方法，采用现象学的视角。鉴定结果表明，awiq-awiq Teluk Jor是由当地智慧和社区发起形成的，以保护该地区。
{"title":"PELEMBAGAAN PERSPEKTIF MASYARAKAT SASAQ DALAM MENJAGA POTENSI KELAUTAN DI KAWASAN PESISIR TELUK JOR KABUPATEN LOMBOK TIMUR NUSA TENGGARA BARAT","authors":"M. As","doi":"10.31334/TRANS.V1I2.306","DOIUrl":"https://doi.org/10.31334/TRANS.V1I2.306","url":null,"abstract":"The existence of mangrove forest ecosystems in coastal areas usually doesnt grows and develops by itself, but there are also other ecosystems, such as desert-seagrass ecosystems, algae and coral reefs, thus forming a vast and very complex ecosystem. The conditions like this are also found on the coast of Teluk Jor, Jerowaru, East Lombok Regency, West Nusa Tenggara. The absence of regulation of resource use is a problem in Teluk Jor which starts from the people's perception of marine and fisheries resources as public property, joint property or individual property. This studies aims to see the extent of the awiq-awiq role and the effectiveness of its implementation in developing the coastal community of Teluk Jor. The research method used is a qualitative method, with a phenomenological perspective. The results of the identification shows that awiq-awiq Teluk Jor is formed from local wisdom and community initiation to conserve the areas.","PeriodicalId":263321,"journal":{"name":"Transparansi Jurnal Ilmiah Ilmu Administrasi","volume":"50 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123234536","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Regional autonomy provides broad and tangible authority to local governments to carry out public services. Acceleration of improving service quality requires creativity and innovation so that services can be carried out effectively and efficiently. The government wants public services to be closer to the community, so that the sub-district becomes the spearhead of services provided by the regional government. A set of regulations issued by the government that gives authority to the sub-district to carry out licensing and non-licensing services. One of the policies issued is the integrated sub-district administrative service (PATEN), this policy is reinforced by the issuance of Bandung City Regulation No. 185/2015 concerning the delegation of mayor's authority to the sub-district and village heads. PATENT policy requires the sub-district as a node of one-stop integrated services. In practice, there is a dilemma in delegating the authority of the mayor to the sub-district head regarding the implementation of PATENT in the city of Bandung. Some of the factors that inhibit the implementation of the PATENT include the limits of authority delegated to the sub-district head in the licensing service is unclear, there are different interpretations that the sub-district does not need to provide licensing services because Bandung has BPMPTSP besides geographically not too large so that service institutions it can be reached by the community, there is no incentive / disincentive for the region to implement or not implement integrated administrative services in the sub-district, the sub-district institutional capacity, especially the availability and competency of human resources that are not sufficient to carry out delegated service authority. Suggestions that can be conveyed regarding the implementation of the PATENT policy, must be considered that the delegation of authority should consider the typology of sub-districts based on the scale, type of service, impact and level of responsibility of the services provided.
{"title":"DILEMA PELIMPAHAN WEWENANG WALIKOTA DALAM PELAKSANAAN PELAYANAN TERPADU KECAMATAN (PATEN) DI KOTA","authors":"N. Sagita","doi":"10.31334/TRANS.V1I2.307","DOIUrl":"https://doi.org/10.31334/TRANS.V1I2.307","url":null,"abstract":"Regional autonomy provides broad and tangible authority to local governments to carry out public services. Acceleration of improving service quality requires creativity and innovation so that services can be carried out effectively and efficiently. The government wants public services to be closer to the community, so that the sub-district becomes the spearhead of services provided by the regional government. A set of regulations issued by the government that gives authority to the sub-district to carry out licensing and non-licensing services. One of the policies issued is the integrated sub-district administrative service (PATEN), this policy is reinforced by the issuance of Bandung City Regulation No. 185/2015 concerning the delegation of mayor's authority to the sub-district and village heads. PATENT policy requires the sub-district as a node of one-stop integrated services. In practice, there is a dilemma in delegating the authority of the mayor to the sub-district head regarding the implementation of PATENT in the city of Bandung. Some of the factors that inhibit the implementation of the PATENT include the limits of authority delegated to the sub-district head in the licensing service is unclear, there are different interpretations that the sub-district does not need to provide licensing services because Bandung has BPMPTSP besides geographically not too large so that service institutions it can be reached by the community, there is no incentive / disincentive for the region to implement or not implement integrated administrative services in the sub-district, the sub-district institutional capacity, especially the availability and competency of human resources that are not sufficient to carry out delegated service authority. Suggestions that can be conveyed regarding the implementation of the PATENT policy, must be considered that the delegation of authority should consider the typology of sub-districts based on the scale, type of service, impact and level of responsibility of the services provided.","PeriodicalId":263321,"journal":{"name":"Transparansi Jurnal Ilmiah Ilmu Administrasi","volume":"252 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123030096","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study is to determine the implementation of tax pardons conducted by KPP Pratama Jakarta Penjaringan, ease of tax administration and changes in taxpayer compliance increase. The conclusion of research, that the implementation of tax amnesty and the ease of tax administration conducted by KPP Penjaringan in the period 2015-2017 have a strong influence on taxpayer compliance. The coefficient of determination (adjusted R2) shows the variable of Tax Amnesty (X1) and Ease of Tax Administration (X2) can explain or explain Personal Taxpayer Compliance KPP Pratama Jakarta Penjaringan (Y) of 28%. KPP is advised to improve tax administration system, service to Taxpayer, tax law enforcement and tax rate and intensive socialization to taxpayer about good tax administration knowledge.
本研究的目的是确定实施税收赦免的KPP Pratama Jakarta Penjaringan，税收管理的便利性和纳税人合规增加的变化。研究的结论是，2015-2017年期间由KPP Penjaringan进行的税收特赦和税收管理便利性的实施对纳税人的合规性有很强的影响。决定系数(调整后的R2)显示，税收特赦(X1)和税收管理便利(X2)变量可以解释或解释个人纳税人合规KPP Pratama Jakarta Penjaringan (Y)为28%。建议KPP从完善税收征管制度、完善对纳税人的服务、完善税收执法和税率、加强对纳税人的税收征管知识社会化等方面着手。
{"title":"PENGARUH PENGAMPUNAN PAJAK DAN KEMUDAHAN ADMINISTRASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA JAKARTA PENJARINGAN","authors":"R. Kristanto, M. Hayat","doi":"10.31334/TRANS.V1I2.305","DOIUrl":"https://doi.org/10.31334/TRANS.V1I2.305","url":null,"abstract":"The purpose of this study is to determine the implementation of tax pardons conducted by KPP Pratama Jakarta Penjaringan, ease of tax administration and changes in taxpayer compliance increase. The conclusion of research, that the implementation of tax amnesty and the ease of tax administration conducted by KPP Penjaringan in the period 2015-2017 have a strong influence on taxpayer compliance. The coefficient of determination (adjusted R2) shows the variable of Tax Amnesty (X1) and Ease of Tax Administration (X2) can explain or explain Personal Taxpayer Compliance KPP Pratama Jakarta Penjaringan (Y) of 28%. KPP is advised to improve tax administration system, service to Taxpayer, tax law enforcement and tax rate and intensive socialization to taxpayer about good tax administration knowledge.","PeriodicalId":263321,"journal":{"name":"Transparansi Jurnal Ilmiah Ilmu Administrasi","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129046668","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：