Pub Date : 2019-08-31DOI: 10.21776/UB.JIAP.2019.005.02.13
R. Darmawan
This study uses a qualitative approach, which aims to describe and analyze the performance of the Kayong Utara Regency after it was expanded in 2007 by optimizing the role and function of the government in the regional expansion. The results of the study show that the expansion of the Kayong Utara Regency was formed by maximizing the DPRD initiative's rights mechanism. Furthermore, after regional expansion, the economic performance and performance of public services in the Kayong Utara Regency always increase every year, while the financial performance of the Kayong Utara Regency is still low. Also, in optimizing the role and function of the government in regional expansion, Kayong Utara Regency implements it with various programs and activities. The program includes Pelayanan Administrasi Terpadu Kecamatan (PATEN) as an Integrated District Administrative Services, Establishment of Perusahaan Daerah Air Minum (PDAM) as a Regional Water Companies, free school policies and 10 Bachelor Programs per village.
本研究采用定性方法，通过优化政府在区域扩张中的角色和功能，描述和分析2007年加永乌塔拉摄政扩张后的绩效。研究结果表明，加永乌特拉摄政的扩张是通过最大化DPRD倡议的权利机制形成的。此外，在区域扩张之后，加永北塔拉县的经济绩效和公共服务绩效每年都在增长，而加永北塔拉县的财政绩效仍然很低。此外，为了优化政府在区域扩张中的作用和功能，加永乌塔拉摄政通过各种计划和活动来实施它。该计划包括Pelayanan Administrasi Terpadu Kecamatan (PATEN)作为综合地区行政服务，建立Perusahaan Daerah Air Minum (PDAM)作为区域水务公司，免费学校政策和每个村庄10个学士学位课程。
{"title":"Kinerja Pemerintah Kabupaten Kayong Utara Pasca Pemekaran Daerah","authors":"R. Darmawan","doi":"10.21776/UB.JIAP.2019.005.02.13","DOIUrl":"https://doi.org/10.21776/UB.JIAP.2019.005.02.13","url":null,"abstract":"This study uses a qualitative approach, which aims to describe and analyze the performance of the Kayong Utara Regency after it was expanded in 2007 by optimizing the role and function of the government in the regional expansion. The results of the study show that the expansion of the Kayong Utara Regency was formed by maximizing the DPRD initiative's rights mechanism. Furthermore, after regional expansion, the economic performance and performance of public services in the Kayong Utara Regency always increase every year, while the financial performance of the Kayong Utara Regency is still low. Also, in optimizing the role and function of the government in regional expansion, Kayong Utara Regency implements it with various programs and activities. The program includes Pelayanan Administrasi Terpadu Kecamatan (PATEN) as an Integrated District Administrative Services, Establishment of Perusahaan Daerah Air Minum (PDAM) as a Regional Water Companies, free school policies and 10 Bachelor Programs per village.","PeriodicalId":31010,"journal":{"name":"Jurnal Ilmiah Administrasi Publik","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48702476","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}
Pub Date : 2019-08-30DOI: 10.21776/UB.JIAP.2019.005.02.12
Rinando Aidil Fitrio
Free Trade is important stage in increasing country’s exports and imports. One form of free trade is ASEAN Free Trade Area (AFTA) which established in 1992 and has 10 member countries. In contrast, there are previous studies that state free trade can also have negative impacts on trade between countries. This study tries to analyze the relationship of AFTA on exports and imports of its member countries using data from World Bank period 1985 to 2015. The analysis uses random effect and dynamic panel model. Dynamic panel models are used to determine the short-run and long-run relationship of AFTA on export and import. The result shows that there are positive and significant effects of AFTA to exports and imports of ASEAN Member States (AMS). The result obtained on the long-run show a greater influence between AFTA and AMS international trade.
{"title":"The Effect of Joining Free Trade Union on Export and Import in ASEAN Countries","authors":"Rinando Aidil Fitrio","doi":"10.21776/UB.JIAP.2019.005.02.12","DOIUrl":"https://doi.org/10.21776/UB.JIAP.2019.005.02.12","url":null,"abstract":"Free Trade is important stage in increasing country’s exports and imports. One form of free trade is ASEAN Free Trade Area (AFTA) which established in 1992 and has 10 member countries. In contrast, there are previous studies that state free trade can also have negative impacts on trade between countries. This study tries to analyze the relationship of AFTA on exports and imports of its member countries using data from World Bank period 1985 to 2015. The analysis uses random effect and dynamic panel model. Dynamic panel models are used to determine the short-run and long-run relationship of AFTA on export and import. The result shows that there are positive and significant effects of AFTA to exports and imports of ASEAN Member States (AMS). The result obtained on the long-run show a greater influence between AFTA and AMS international trade.","PeriodicalId":31010,"journal":{"name":"Jurnal Ilmiah Administrasi Publik","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44553867","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}
Pub Date : 2019-08-22DOI: 10.21776/ub.jiap.2019.005.02.8
Dyah Mutiarin, Suswanta Suswanta, Awang Darumurti
Good University Governance (GUG) is very relevant to the internationalization of any university and its department. This study compares the strategy of Department of Government Science - Muhammadiyah University of Yogyakarta (UMY), and the Department of Public Policy and Management - Gadjah Mada University (UGM). The research method used is a qualitative approach with the process of collecting data using interview techniques, documentation, observation and Focus Group Discussion (FGD). The results of this research can be seen, the variation of GUG results in encouraging internationalization, namely: focus on international reputation, focus on international networking, and focus on global branding.
{"title":"Good University Governance dan Internasionalisasi Program Studi: Studi Kasus pada 2 (Dua) Program Studi di Perguruan Tinggi Negeri (PTN) dan Perguruan Tinggi Muhammadiyah (PTM)","authors":"Dyah Mutiarin, Suswanta Suswanta, Awang Darumurti","doi":"10.21776/ub.jiap.2019.005.02.8","DOIUrl":"https://doi.org/10.21776/ub.jiap.2019.005.02.8","url":null,"abstract":"Good University Governance (GUG) is very relevant to the internationalization of any university and its department. This study compares the strategy of Department of Government Science - Muhammadiyah University of Yogyakarta (UMY), and the Department of Public Policy and Management - Gadjah Mada University (UGM). The research method used is a qualitative approach with the process of collecting data using interview techniques, documentation, observation and Focus Group Discussion (FGD). The results of this research can be seen, the variation of GUG results in encouraging internationalization, namely: focus on international reputation, focus on international networking, and focus on global branding.","PeriodicalId":31010,"journal":{"name":"Jurnal Ilmiah Administrasi Publik","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44733070","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}
Pub Date : 2019-08-08DOI: 10.21776/UB.JIAP.2019.005.02.5
M. Muluk, M. Solikin
Central government control over local government is necessary In order to ensure achievement of decentralization policy goals. Unfortunately, study about local government control is uncommon in Indonesia. This study aims to describe types of central government control to local government and to explain how those control work in crucial political situation within local government. Most of problematic LGR (Local Government Regulation) were about local government budget. Similar to the problem that was faced by many local governments in Indonesia, Kediri Regency struggle with delay of determination of local government budget. This qualitative research was conducted in 2014-2015 in approval process of 2014 Kediri Regency Budget. McNabb procedures for data analysis (2002) was used in this research. There are three types of administrative control: general, sectoral, and functional control. Another research findings about the cause of determination delay for LGR about 2014 local government budget (APBD) were two things. First source of problem was conflict within and between Kediri Regency Council and Local Government. Second source of problem was lack of control from central government about the overtime budget approval.
{"title":"Administrative Control over Local Government (A Study of Determination of 2014 Kediri Regency Budget)","authors":"M. Muluk, M. Solikin","doi":"10.21776/UB.JIAP.2019.005.02.5","DOIUrl":"https://doi.org/10.21776/UB.JIAP.2019.005.02.5","url":null,"abstract":"Central government control over local government is necessary In order to ensure achievement of decentralization policy goals. Unfortunately, study about local government control is uncommon in Indonesia. This study aims to describe types of central government control to local government and to explain how those control work in crucial political situation within local government. Most of problematic LGR (Local Government Regulation) were about local government budget. Similar to the problem that was faced by many local governments in Indonesia, Kediri Regency struggle with delay of determination of local government budget. This qualitative research was conducted in 2014-2015 in approval process of 2014 Kediri Regency Budget. McNabb procedures for data analysis (2002) was used in this research. There are three types of administrative control: general, sectoral, and functional control. Another research findings about the cause of determination delay for LGR about 2014 local government budget (APBD) were two things. First source of problem was conflict within and between Kediri Regency Council and Local Government. Second source of problem was lack of control from central government about the overtime budget approval.","PeriodicalId":31010,"journal":{"name":"Jurnal Ilmiah Administrasi Publik","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46974814","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}
Pub Date : 2019-08-07DOI: 10.21776/UB.JIAP.2019.005.02.2
Fatikha Floressya Arifin
The aim of this study was to explain the mediating effects of Organizational Citizenship Behavior (OCB) between emotional intelligence and spiritual intelligence on the performance of educational staff at the State University of Malang. In addition, this research is also aims to determine the extent of the influence of these three variables on performance. This type of research is quantitative with a survey method carried out for education staff at the State University of Malang. The sampling technique is proportional random sampling. The results showed that there was a partial mediating effect between emotional intelligence and spiritual intelligence on the performance of educational staff at the State University of Malang. The three variables also have a significant effect on the performance of education staff at State University of Malang.
{"title":"Efek Mediasi Organizational Citizenship Behavior diantara Kecerdasan Emosional dan Kecerdasan Spiritual terhadap Kinerja Tenaga Kependidikan Universitas Negeri Malang","authors":"Fatikha Floressya Arifin","doi":"10.21776/UB.JIAP.2019.005.02.2","DOIUrl":"https://doi.org/10.21776/UB.JIAP.2019.005.02.2","url":null,"abstract":"The aim of this study was to explain the mediating effects of Organizational Citizenship Behavior (OCB) between emotional intelligence and spiritual intelligence on the performance of educational staff at the State University of Malang. In addition, this research is also aims to determine the extent of the influence of these three variables on performance. This type of research is quantitative with a survey method carried out for education staff at the State University of Malang. The sampling technique is proportional random sampling. The results showed that there was a partial mediating effect between emotional intelligence and spiritual intelligence on the performance of educational staff at the State University of Malang. The three variables also have a significant effect on the performance of education staff at State University of Malang.","PeriodicalId":31010,"journal":{"name":"Jurnal Ilmiah Administrasi Publik","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-08-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68322969","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}
Pub Date : 2019-08-07DOI: 10.21776/UB.JIAP.2019.005.02.3
Tri Yuniatin
Financial Management Information System (SIPK) is one of the determinants on the success of a university especially in Universitas Brawijaya (UB). The existence of Government Regulation of the Republic of Indonesia Number 61 of 1999 about the Establishment of Higher Education Institutions (universities) as a Legal Entity has produced a shift in the internal management system of a university. Therefore, SIPK is needed which is expected to simplify and accelerate the working results of employees. This can help to realize UB's vision and mission. A good SIPK is accepted by users. There are several factors that influence the use of SIPK so that it is necessary to identify these factors using Technology Acceptance Model (TAM). By knowing the factors that influence or not in using SIPK, it can be used as an evaluation for further improvement of SIPK in UB.
{"title":"Penggunaan Technology Acceptance Model untuk Mengidentifikasi Faktor-Faktor yang Berpengaruh dengan Penggunaan Sistem Informasi Pengelolaan Keuangan pada Pegawai di Perguruan Tinggi","authors":"Tri Yuniatin","doi":"10.21776/UB.JIAP.2019.005.02.3","DOIUrl":"https://doi.org/10.21776/UB.JIAP.2019.005.02.3","url":null,"abstract":"Financial Management Information System (SIPK) is one of the determinants on the success of a university especially in Universitas Brawijaya (UB). The existence of Government Regulation of the Republic of Indonesia Number 61 of 1999 about the Establishment of Higher Education Institutions (universities) as a Legal Entity has produced a shift in the internal management system of a university. Therefore, SIPK is needed which is expected to simplify and accelerate the working results of employees. This can help to realize UB's vision and mission. A good SIPK is accepted by users. There are several factors that influence the use of SIPK so that it is necessary to identify these factors using Technology Acceptance Model (TAM). By knowing the factors that influence or not in using SIPK, it can be used as an evaluation for further improvement of SIPK in UB.","PeriodicalId":31010,"journal":{"name":"Jurnal Ilmiah Administrasi Publik","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-08-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42917209","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}
Pub Date : 2019-08-07DOI: 10.21776/UB.JIAP.2019.005.02.4
M. Diah
Kediri Regency is a podang mango center in East Java. Tiron village located on the slopes of Wilis mountain is one of the largest areas of podang mango. It was utilized by local communities to make fresh podang mango into products that have high economic selling value. The women’s farmer group "Budidaya" is one of the pioneers who start up the podang mango processing business which received the assistance from Japan International Cooperation Agency, Faculty of Agriculture Technology Universitas Brawijaya and Kediri Regency Local Government. This research was conducted to use the qualitative descriptive approach with data retrieval technique through the observation, interview and documentation. The results revealed that the lack of creativity and innovation from the women’s farmer group “Budidaya” makes the business run decline. It was also supported by the lack insight of the leader in developing business management so the business was to be bankrupt. The support of stakeholders were needed to develop the women’s farmer group“Budidaya” increase the productivity and raise the high income. Moreover, the product could be one of best product from Kediri Regency.
{"title":"Peranan Kreativitas dan Inovasi dalam Peningkatan Produktivitas UMKM Pengolah Mangga Podang (Studi pada Kelompok Tani Wanita “Budidaya” Desa Tiron Kecamatan Banyakan Kabupaten Kediri)","authors":"M. Diah","doi":"10.21776/UB.JIAP.2019.005.02.4","DOIUrl":"https://doi.org/10.21776/UB.JIAP.2019.005.02.4","url":null,"abstract":"Kediri Regency is a podang mango center in East Java. Tiron village located on the slopes of Wilis mountain is one of the largest areas of podang mango. It was utilized by local communities to make fresh podang mango into products that have high economic selling value. The women’s farmer group \"Budidaya\" is one of the pioneers who start up the podang mango processing business which received the assistance from Japan International Cooperation Agency, Faculty of Agriculture Technology Universitas Brawijaya and Kediri Regency Local Government. This research was conducted to use the qualitative descriptive approach with data retrieval technique through the observation, interview and documentation. The results revealed that the lack of creativity and innovation from the women’s farmer group “Budidaya” makes the business run decline. It was also supported by the lack insight of the leader in developing business management so the business was to be bankrupt. The support of stakeholders were needed to develop the women’s farmer group“Budidaya” increase the productivity and raise the high income. Moreover, the product could be one of best product from Kediri Regency.","PeriodicalId":31010,"journal":{"name":"Jurnal Ilmiah Administrasi Publik","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-08-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43255949","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 article reviews a number of factors underlying personal motives to commit crime in order to reveal some socio-economic characteristics attributed with criminal behaviours. It would be beneficial to clarify the spheres in which the state may interfere to prevent and overcome crime actions with a correct knowledge to surpress the tendencies of certain social groups to commit crime or be criminalized. The state has been resolving crime issues by adding police officers, prosecutors and prison cells to ensure punishment. However, proper education along with the enhancement of its resources are now urgent to improve legal awareness which is the essential key of crime prevention. In the end, the criminology perpective on criminal behaviours remains complex since more information on subject's background and history need to be elaborated. A uniform treatment for diverse socio-economic situation is absurd while improving family and environmental wellbeings seem to promise reduction of individual tendency against the law.
{"title":"Pengaruh Faktor Sosial Ekonomi terhadap Perilaku Kriminalitas (Tinjauan Literatur)","authors":"Sandy Adri, Syafruddin Karimi, Indrawari Indrawari","doi":"10.21776/UB.JIAP.2019.005.02.7","DOIUrl":"https://doi.org/10.21776/UB.JIAP.2019.005.02.7","url":null,"abstract":"This article reviews a number of factors underlying personal motives to commit crime in order to reveal some socio-economic characteristics attributed with criminal behaviours. It would be beneficial to clarify the spheres in which the state may interfere to prevent and overcome crime actions with a correct knowledge to surpress the tendencies of certain social groups to commit crime or be criminalized. The state has been resolving crime issues by adding police officers, prosecutors and prison cells to ensure punishment. However, proper education along with the enhancement of its resources are now urgent to improve legal awareness which is the essential key of crime prevention. In the end, the criminology perpective on criminal behaviours remains complex since more information on subject's background and history need to be elaborated. A uniform treatment for diverse socio-economic situation is absurd while improving family and environmental wellbeings seem to promise reduction of individual tendency against the law.","PeriodicalId":31010,"journal":{"name":"Jurnal Ilmiah Administrasi Publik","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45889752","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}
Pub Date : 2019-08-01DOI: 10.21776/UB.JIAP.2019.005.02.9
D. D. Anggoro, Andhyka Muttaqin
Good local tax management is a strategy in optimizing local tax revenues. This can increase Local Own-source Reveneu (PAD), which is a benchmark for regional independence and can provide prosperity to the community through regional development. Analysis of local tax performance is important to determine the condition of the problems that occur at this time regarding the management of local taxes in Tulungagung district. There are four technical analyzes used, namely the analysis of growth, contribution, performance and overlay analysis which is a tool to dissect all objects of regional tax in Tulungagung district. Thus a strategy can be formulated that can provide concrete recommendations to optimize local tax revenues as one of the spearheads in increasing PAD and prosperity in Tulungagung District.
{"title":"Analisis Kinerja Pajak Daerah Tulungagung","authors":"D. D. Anggoro, Andhyka Muttaqin","doi":"10.21776/UB.JIAP.2019.005.02.9","DOIUrl":"https://doi.org/10.21776/UB.JIAP.2019.005.02.9","url":null,"abstract":"Good local tax management is a strategy in optimizing local tax revenues. This can increase Local Own-source Reveneu (PAD), which is a benchmark for regional independence and can provide prosperity to the community through regional development. Analysis of local tax performance is important to determine the condition of the problems that occur at this time regarding the management of local taxes in Tulungagung district. There are four technical analyzes used, namely the analysis of growth, contribution, performance and overlay analysis which is a tool to dissect all objects of regional tax in Tulungagung district. Thus a strategy can be formulated that can provide concrete recommendations to optimize local tax revenues as one of the spearheads in increasing PAD and prosperity in Tulungagung District.","PeriodicalId":31010,"journal":{"name":"Jurnal Ilmiah Administrasi Publik","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47087781","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}
Pub Date : 2019-08-01DOI: 10.21776/UB.JIAP.2019.005.02.11
Renita Ayu Putri, T. M. Putranti
Provisions related to proportional taxes calculation for married filing jointly have already existed since 2008, according to Income Tax Law article 8 verse 2, which also stated specifically on regulation number Per-30/PJ/2017. However, in its implementation nowadays, these couple taxpayers are less concerned about the regulations, both on choosing to do the separate tax filing and the proportional calculation. The purpose of this research is to conduct in-depth analysis about this phenomenon by evaluating the policies and analyzing the obstacles that might occur. The obstacles of the implementation in this research will be observed based on two sides, which are taxpayers and tax authorities side. The result shows that tax policies regarding separated married filing are less effective and efficient due to the considerable effort from tax authorities side related to the supervision of each wife and husband tax filling.
{"title":"Evaluasi Kebijakan Perhitungan PPh Orang Pribadi Bagi Suami Isteri yang Memilih untuk Menjalankan Hak dan Kewajiban Perpajakannya Sendiri-Sendiri","authors":"Renita Ayu Putri, T. M. Putranti","doi":"10.21776/UB.JIAP.2019.005.02.11","DOIUrl":"https://doi.org/10.21776/UB.JIAP.2019.005.02.11","url":null,"abstract":"Provisions related to proportional taxes calculation for married filing jointly have already existed since 2008, according to Income Tax Law article 8 verse 2, which also stated specifically on regulation number Per-30/PJ/2017. However, in its implementation nowadays, these couple taxpayers are less concerned about the regulations, both on choosing to do the separate tax filing and the proportional calculation. The purpose of this research is to conduct in-depth analysis about this phenomenon by evaluating the policies and analyzing the obstacles that might occur. The obstacles of the implementation in this research will be observed based on two sides, which are taxpayers and tax authorities side. The result shows that tax policies regarding separated married filing are less effective and efficient due to the considerable effort from tax authorities side related to the supervision of each wife and husband tax filling.","PeriodicalId":31010,"journal":{"name":"Jurnal Ilmiah Administrasi Publik","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42339261","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}
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