Pub Date : 2021-04-13DOI: 10.21776/ub.jiap.2021.007.01.6
Asti Amelia Novita
This paper examines environmental governance in climate change adaptation efforts in Indonesia. Climate Change has been a common concern, especially since the signing of 194 countries in the Paris Agreement. Climate change adaptation is one of the points in the Paris Agreement as an effort to implement commitments to tackle global climate change. Climate change adaptation is one of the responses made by humans in facing climate change in addition to mitigation. Adaptation is carried out to reduce vulnerability to the effects of climate change. The Indonesian government has made various climate change adaptation efforts, including preparing national policy documents such as INDC, RAN-API, and related regulations to address the impacts of climate change. However, the research results show that strengthening climate change adaptation efforts needs to be balanced with commitment from sharing parties, strengthening the role of the private sector, and proper budget planning. Committees here are associated with the alignment of central and regional policies and the compliance of local governments in implementing climate change adaptation policies. The private sector's role emphasized the contribution of activities and finance to climate change adaptation efforts through corporate social responsibility programs.
{"title":"Environmental Governance and Climate Change Adaptation in Indonesia","authors":"Asti Amelia Novita","doi":"10.21776/ub.jiap.2021.007.01.6","DOIUrl":"https://doi.org/10.21776/ub.jiap.2021.007.01.6","url":null,"abstract":"This paper examines environmental governance in climate change adaptation efforts in Indonesia. Climate Change has been a common concern, especially since the signing of 194 countries in the Paris Agreement. Climate change adaptation is one of the points in the Paris Agreement as an effort to implement commitments to tackle global climate change. Climate change adaptation is one of the responses made by humans in facing climate change in addition to mitigation. Adaptation is carried out to reduce vulnerability to the effects of climate change. The Indonesian government has made various climate change adaptation efforts, including preparing national policy documents such as INDC, RAN-API, and related regulations to address the impacts of climate change. However, the research results show that strengthening climate change adaptation efforts needs to be balanced with commitment from sharing parties, strengthening the role of the private sector, and proper budget planning. Committees here are associated with the alignment of central and regional policies and the compliance of local governments in implementing climate change adaptation policies. The private sector's role emphasized the contribution of activities and finance to climate change adaptation efforts through corporate social responsibility programs.","PeriodicalId":31010,"journal":{"name":"Jurnal Ilmiah Administrasi Publik","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-04-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46765362","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 : 2021-04-10DOI: 10.21776/ub.jiap.2021.007.01.2
A. Haryanto, Budy P. Resosudarmo
As the Indonesian government issued Omnibus Law to increase investment inflow to Indonesia, this paper tries to figure out investment in what sector that can generate the highest outcome in terms of the macro, micro, and environmental impacts, such that the Indonesian government should prioritize this sector as the investment targeted sector. Three sectors are considered: manufacturing, mining and quarrying, and electricity and gas. Using an I-O model and a microsimulation model, this paper examines the macro, micro, and environmental impacts of each investment scenario. The results reveal that in the short-run, investment in the electricity and gas sector generates the highest macro impacts, while investment in the mining and quarrying sector is better in reducing poverty and inequality, although it has a bigger environmental impact.
{"title":"Comparing The Economy-wide Impact of Omnibus Law: An Input-Output Analysis","authors":"A. Haryanto, Budy P. Resosudarmo","doi":"10.21776/ub.jiap.2021.007.01.2","DOIUrl":"https://doi.org/10.21776/ub.jiap.2021.007.01.2","url":null,"abstract":"As the Indonesian government issued Omnibus Law to increase investment inflow to Indonesia, this paper tries to figure out investment in what sector that can generate the highest outcome in terms of the macro, micro, and environmental impacts, such that the Indonesian government should prioritize this sector as the investment targeted sector. Three sectors are considered: manufacturing, mining and quarrying, and electricity and gas. Using an I-O model and a microsimulation model, this paper examines the macro, micro, and environmental impacts of each investment scenario. The results reveal that in the short-run, investment in the electricity and gas sector generates the highest macro impacts, while investment in the mining and quarrying sector is better in reducing poverty and inequality, although it has a bigger environmental impact.","PeriodicalId":31010,"journal":{"name":"Jurnal Ilmiah Administrasi Publik","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-04-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43435483","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 objective of this research is examines the role of collaborative governance in rural tourism development, especially in the tourist area of "Bumiaji Agrotourism" in Tourist City of Batu. The rapid development of tourism in Batu is still dominated by the artificial tourism destinations, often the highlight in relation to the equitable distribution of welfare and sustainability of tourist development. Until today, the efforts of local governments and communities by presenting a variety of new icon types of community-based tourism destinations in Batu City do not provide assurance that tourism will remain exsist and suistain due to resource limitations in each actor. In accordance with Good Tourism Governance (GTG), tourism management efforts can no longer be charged only to one of the actors. Collaborative governance approach can be used as an alternative solution, especially in rural tourism development in Tourist City of Batu to strengthen the character of tourist destinations as well as tourism network buildings.
{"title":"Collaborative Governance dalam Tata Kelola Pariwisata-Desa (Studi Pariwisata-Desa “Bumiaji Agrotourism” di Kota Wisata Batu)","authors":"Matthoriq Matthoriq, Soesilo Zauhar, Romy Hermawan","doi":"10.21776/ub.jiap.2021.007.01.3","DOIUrl":"https://doi.org/10.21776/ub.jiap.2021.007.01.3","url":null,"abstract":"The objective of this research is examines the role of collaborative governance in rural tourism development, especially in the tourist area of \"Bumiaji Agrotourism\" in Tourist City of Batu. The rapid development of tourism in Batu is still dominated by the artificial tourism destinations, often the highlight in relation to the equitable distribution of welfare and sustainability of tourist development. Until today, the efforts of local governments and communities by presenting a variety of new icon types of community-based tourism destinations in Batu City do not provide assurance that tourism will remain exsist and suistain due to resource limitations in each actor. In accordance with Good Tourism Governance (GTG), tourism management efforts can no longer be charged only to one of the actors. Collaborative governance approach can be used as an alternative solution, especially in rural tourism development in Tourist City of Batu to strengthen the character of tourist destinations as well as tourism network buildings.","PeriodicalId":31010,"journal":{"name":"Jurnal Ilmiah Administrasi Publik","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-04-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49373546","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 : 2021-04-10DOI: 10.21776/ub.jiap.2021.007.01.4
W. Kurniawan, A. Sanapiah
The BPS-Statistics Indonesia tried to take a step to realize good governance, especially in conducting good budget management by implementing an information system of public budgeting management known as the BackOffice Information System. The purpose of this study is to find out how the effectiveness of the implementation of the BackOffice Information System at BPS. This study uses a qualitative method by conducting case studies in BPS Headquarter (Jakarta). Conducting online interview to 59 operators and users, as well as conducting deep interview to 10 key informants. The result shows that the implementation of the BackOffice Information System is effective and practical because this information system is accurate and timely in presenting data and budget information, integrated with several other information systems. Users and key informants also are satisfied with the performance of this information system. The implementation of Back Office also contributes to increasing the realization of the budget and the achievement of BPS performance and to maintaining the Financial Statements performance: Unqualified Opinion (from BPK-the Audit Board of the Republic of Indonesia).
{"title":"How BPS-Statistics Indonesia to Handle The Effectiveness of Information System of Public Budgeting Management?","authors":"W. Kurniawan, A. Sanapiah","doi":"10.21776/ub.jiap.2021.007.01.4","DOIUrl":"https://doi.org/10.21776/ub.jiap.2021.007.01.4","url":null,"abstract":"The BPS-Statistics Indonesia tried to take a step to realize good governance, especially in conducting good budget management by implementing an information system of public budgeting management known as the BackOffice Information System. The purpose of this study is to find out how the effectiveness of the implementation of the BackOffice Information System at BPS. This study uses a qualitative method by conducting case studies in BPS Headquarter (Jakarta). Conducting online interview to 59 operators and users, as well as conducting deep interview to 10 key informants. The result shows that the implementation of the BackOffice Information System is effective and practical because this information system is accurate and timely in presenting data and budget information, integrated with several other information systems. Users and key informants also are satisfied with the performance of this information system. The implementation of Back Office also contributes to increasing the realization of the budget and the achievement of BPS performance and to maintaining the Financial Statements performance: Unqualified Opinion (from BPK-the Audit Board of the Republic of Indonesia).","PeriodicalId":31010,"journal":{"name":"Jurnal Ilmiah Administrasi Publik","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-04-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45402116","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 : 2021-04-09DOI: 10.21776/ub.jiap.2021.007.01.1
Dini Asshaliyah Sagala, Wike Wike, Oscar Radyan Danar
This research aims to reveal the implementation of Disaster risk reduction (DRR) policy in Jayapura city, Papua Province, Indonesia through the socio-ecological system (SES) perspective. It applies descriptive method and uses qualitative approach, which was intended to explore the information correlated to DRR policy directly from its implementing agency. The result of this study shows that implementation of DRR policy in Jayapura city still need to be developed, although it has positive progress in recent years. In social dimension, it has fulfilled the criteria described in SES concept, however, the result is slightly different in ecological aspect. In ecological aspect, some of implementing agencies still lack of technocratic expert to solve technical problem which ecological aspect. Under this circumstance, the structural coordination among implementing agency is difficult to be performed. Thus, the local major of Jayapura still need to establish an emergency’s organization due to critical situation.
{"title":"Analisis Implementasi Kebijakan Pengurangan Risiko Bencana dalam Perspektif Sistem-Ekologi Sosial","authors":"Dini Asshaliyah Sagala, Wike Wike, Oscar Radyan Danar","doi":"10.21776/ub.jiap.2021.007.01.1","DOIUrl":"https://doi.org/10.21776/ub.jiap.2021.007.01.1","url":null,"abstract":"This research aims to reveal the implementation of Disaster risk reduction (DRR) policy in Jayapura city, Papua Province, Indonesia through the socio-ecological system (SES) perspective. It applies descriptive method and uses qualitative approach, which was intended to explore the information correlated to DRR policy directly from its implementing agency. The result of this study shows that implementation of DRR policy in Jayapura city still need to be developed, although it has positive progress in recent years. In social dimension, it has fulfilled the criteria described in SES concept, however, the result is slightly different in ecological aspect. In ecological aspect, some of implementing agencies still lack of technocratic expert to solve technical problem which ecological aspect. Under this circumstance, the structural coordination among implementing agency is difficult to be performed. Thus, the local major of Jayapura still need to establish an emergency’s organization due to critical situation.","PeriodicalId":31010,"journal":{"name":"Jurnal Ilmiah Administrasi Publik","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46416489","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 : 2020-08-01DOI: 10.21776/UB.JIAP.2020.006.02.7
Anisah Anisah
The purpose of this study is to describe and analyze the objective conditions of academic administrative services, service quality based on service quality indicators, and supporting and inhibiting factors in the academic administration service process at the Faculty of Administrative Sciences, Universitas Brawijaya. The results of this study indicate that the service is in accordance with the Standard Operating Procedure (SOP), standardized, to improve the quality of service, it will conduct training of civil service operators and excellent service training. Based on service quality indicators, it shows that the results are sufficient to provide quality service results. The researcher concludes the policy, and physical and non physical resources support each other to achieve the quality of academic administrative services. Researchers suggest that all forms of academic administrative services are carried out on line and there are Standard Operating Procedures.
{"title":"Kualitas Pelayanan Administrasi Akademik di Perguruan Tinggi (Studi pada Fakultas Ilmu Administrasi Universitas Brawijaya)","authors":"Anisah Anisah","doi":"10.21776/UB.JIAP.2020.006.02.7","DOIUrl":"https://doi.org/10.21776/UB.JIAP.2020.006.02.7","url":null,"abstract":"The purpose of this study is to describe and analyze the objective conditions of academic administrative services, service quality based on service quality indicators, and supporting and inhibiting factors in the academic administration service process at the Faculty of Administrative Sciences, Universitas Brawijaya. The results of this study indicate that the service is in accordance with the Standard Operating Procedure (SOP), standardized, to improve the quality of service, it will conduct training of civil service operators and excellent service training. Based on service quality indicators, it shows that the results are sufficient to provide quality service results. The researcher concludes the policy, and physical and non physical resources support each other to achieve the quality of academic administrative services. Researchers suggest that all forms of academic administrative services are carried out on line and there are Standard Operating Procedures.","PeriodicalId":31010,"journal":{"name":"Jurnal Ilmiah Administrasi Publik","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46496042","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 : 2020-08-01DOI: 10.21776/UB.JIAP.2020.006.02.1
Nanda Erlambang, B. Haryono, Romy Hermawan
This study aimed to describe policy implementation of motor vehicle testing and its suporting and inhibiting factors in Transportation Office of Kediri City. This study was descriptive research with qualitative approach by involving all of related parties of motor vehicle testing policy in Kediri City. Data collection techniques used were documentation, observation and interviews directly in actual field. Identification of problems using the theory of Edward III, 1980. Public policy implementation in Transportation Office of Kediri City was in accordance with the theory of policy implementation of Edward III, 1980 which included factors of communication, resources, disposition, and bureaucratic structure. The supporting factors for the policy implementation of motor vehicle testing in Kediri City through the Regional Technical Implementation Unit were the presence of accurate calibrated measurement tools and accreditation of institution with the predicate of B. The inhibiting factor was the absence of socialization activities in Kediri City regarding to the motor vehicle testing policies because there was no budget provided for the activities.
{"title":"Policy Implementation in Transportation Office of Kediri City Regarding to Motor Vehicle Testing","authors":"Nanda Erlambang, B. Haryono, Romy Hermawan","doi":"10.21776/UB.JIAP.2020.006.02.1","DOIUrl":"https://doi.org/10.21776/UB.JIAP.2020.006.02.1","url":null,"abstract":"This study aimed to describe policy implementation of motor vehicle testing and its suporting and inhibiting factors in Transportation Office of Kediri City. This study was descriptive research with qualitative approach by involving all of related parties of motor vehicle testing policy in Kediri City. Data collection techniques used were documentation, observation and interviews directly in actual field. Identification of problems using the theory of Edward III, 1980. Public policy implementation in Transportation Office of Kediri City was in accordance with the theory of policy implementation of Edward III, 1980 which included factors of communication, resources, disposition, and bureaucratic structure. The supporting factors for the policy implementation of motor vehicle testing in Kediri City through the Regional Technical Implementation Unit were the presence of accurate calibrated measurement tools and accreditation of institution with the predicate of B. The inhibiting factor was the absence of socialization activities in Kediri City regarding to the motor vehicle testing policies because there was no budget provided for the activities.","PeriodicalId":31010,"journal":{"name":"Jurnal Ilmiah Administrasi Publik","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43614067","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 : 2020-08-01DOI: 10.21776/UB.JIAP.2020.006.02.19
Candra Setya Nugroho
Knowledge is a strategic asset of an organization which is still largely in the minds of its employees. Therefore the organization needs to make special efforts to catch it. The PKASN LAN Puslatbang LAN attempts to capture this knowledge through knowledge sharing among its employees. Knowledge sharing aims to improve the knowledge and performance of employees. This research aims to find out various knowledge sharing methods applied by PKASN LAN Puslatbang, knowing the supporting factors of implementing knowledge sharing, and knowing the inhibiting factors. The research method that will be used is descriptive qualitative method. Based on the research that has been done, it is obtained that the knowledge sharing in the PKASN Puslatbang is carried out through employee meeting methods, inhouse training, discussions between employees, and other methods. Supporting factors are organizational culture, human resources, and leadership support. The inhibiting factors are institutional, governance, and the absence of rewards for employees who share their knowledge.
知识是一个组织的战略资产，它在很大程度上仍在员工的脑海中。因此，组织需要特别努力来捕捉它。PKASN LAN Puslatbang LAN试图通过员工之间的知识共享来捕捉这些知识。知识共享旨在提高员工的知识和绩效。本研究旨在了解PKASN LAN Puslatbang应用的各种知识共享方法，了解实施知识共享的支持因素，了解抑制因素。将要使用的研究方法是描述性定性方法。基于已经做的研究，可以得出PKASN Puslatbang中的知识共享是通过员工会议方法、内部培训、员工之间的讨论等方法进行的。支持因素包括组织文化、人力资源和领导支持。抑制因素包括制度、治理以及对分享知识的员工缺乏奖励。
{"title":"Knowledge Sharing sebagai Upaya Peningkatan Kompetensi dan Kinerja Pegawai (Studi pada Pusat Pelatihan dan Pengembangan dan Pemetaaan Kompetensi Aparatur Sipil Negara Lembaga Administrasi Negara)","authors":"Candra Setya Nugroho","doi":"10.21776/UB.JIAP.2020.006.02.19","DOIUrl":"https://doi.org/10.21776/UB.JIAP.2020.006.02.19","url":null,"abstract":"Knowledge is a strategic asset of an organization which is still largely in the minds of its employees. Therefore the organization needs to make special efforts to catch it. The PKASN LAN Puslatbang LAN attempts to capture this knowledge through knowledge sharing among its employees. Knowledge sharing aims to improve the knowledge and performance of employees. This research aims to find out various knowledge sharing methods applied by PKASN LAN Puslatbang, knowing the supporting factors of implementing knowledge sharing, and knowing the inhibiting factors. The research method that will be used is descriptive qualitative method. Based on the research that has been done, it is obtained that the knowledge sharing in the PKASN Puslatbang is carried out through employee meeting methods, inhouse training, discussions between employees, and other methods. Supporting factors are organizational culture, human resources, and leadership support. The inhibiting factors are institutional, governance, and the absence of rewards for employees who share their knowledge.","PeriodicalId":31010,"journal":{"name":"Jurnal Ilmiah Administrasi Publik","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42086813","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 : 2020-08-01DOI: 10.21776/UB.JIAP.2020.006.02.20
N. Bintoro
The growth of central government debt in Indonesia is the subject of endless discussion for both economists and experts in other fields. Although the government uses this debt in order to increase Indonesia's competence through infrastructure development, there are problems in the form of previous accumulated debts. This accumulative debt is known as the concept of “debt stock” which is assessed through Indonesia's fiscal resilience (APBN) to measure the repayment capacity of new debts that will be made in the future. This ability will be seen using long-term data from 1990 to 2016 which is reflected in the variables of central government debt, government spending and revenue so that it is known that Indonesia's central government debt can still be said to be sustainable and the Indonesian government should prioritize productive expenditures in order to increase government revenues.
{"title":"The Resilience of Indonesia’s State Budget against Central Government Debt","authors":"N. Bintoro","doi":"10.21776/UB.JIAP.2020.006.02.20","DOIUrl":"https://doi.org/10.21776/UB.JIAP.2020.006.02.20","url":null,"abstract":"The growth of central government debt in Indonesia is the subject of endless discussion for both economists and experts in other fields. Although the government uses this debt in order to increase Indonesia's competence through infrastructure development, there are problems in the form of previous accumulated debts. This accumulative debt is known as the concept of “debt stock” which is assessed through Indonesia's fiscal resilience (APBN) to measure the repayment capacity of new debts that will be made in the future. This ability will be seen using long-term data from 1990 to 2016 which is reflected in the variables of central government debt, government spending and revenue so that it is known that Indonesia's central government debt can still be said to be sustainable and the Indonesian government should prioritize productive expenditures in order to increase government revenues.","PeriodicalId":31010,"journal":{"name":"Jurnal Ilmiah Administrasi Publik","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42660483","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 : 2020-08-01DOI: 10.21776/UB.JIAP.2020.006.02.16
Lukmanul Hakim Al Khoiry, N. Rahayu
The implementation of the tax dispute trial is regulated by the Law of The Republic of Indonesia No.14/2002 concerning Tax Court article 4 which states that the tax dispute trial conducted by the tax court can be held in Jakarta and other regions if it is deemed necessary. The problem arises when local taxpayers whose tax dispute trials are held outside Jakarta hire a tax consultant from Jakarta, the taxpayer must bear the transportation and accomodation costs of the tax consultant team who come to the region where the trial is held, such as airline tickets, hotels, and other costs during the trial. The tax court institution also bear the travel cost of the official team of tax court judges who will lead the trial, because the judge who leads the trial comes from Jakarta. This study aims to analyze the implementation of tax dispute trial held outside Jakarta in terms of the principle of ease of administration. The results show that in terms of the four ease of administration principles, only the principle of efficiency is not fulfilled. This is due to the high costs incurred by taxpayers and tax courts side to conduct tax dispute trials outside Jakarta.
{"title":"Analisis Sidang Sengketa Pajak oleh Pengadilan Pajak yang Dilaksanakan Diluar Daerah Jakarta Ditinjau dari Azas Ease of Administration","authors":"Lukmanul Hakim Al Khoiry, N. Rahayu","doi":"10.21776/UB.JIAP.2020.006.02.16","DOIUrl":"https://doi.org/10.21776/UB.JIAP.2020.006.02.16","url":null,"abstract":"The implementation of the tax dispute trial is regulated by the Law of The Republic of Indonesia No.14/2002 concerning Tax Court article 4 which states that the tax dispute trial conducted by the tax court can be held in Jakarta and other regions if it is deemed necessary. The problem arises when local taxpayers whose tax dispute trials are held outside Jakarta hire a tax consultant from Jakarta, the taxpayer must bear the transportation and accomodation costs of the tax consultant team who come to the region where the trial is held, such as airline tickets, hotels, and other costs during the trial. The tax court institution also bear the travel cost of the official team of tax court judges who will lead the trial, because the judge who leads the trial comes from Jakarta. This study aims to analyze the implementation of tax dispute trial held outside Jakarta in terms of the principle of ease of administration. The results show that in terms of the four ease of administration principles, only the principle of efficiency is not fulfilled. This is due to the high costs incurred by taxpayers and tax courts side to conduct tax dispute trials outside Jakarta.","PeriodicalId":31010,"journal":{"name":"Jurnal Ilmiah Administrasi Publik","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49351461","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：