scholarly journals KONSEP PENGELOLAAN PAJAK YANG ADIL PERSPEKTIF IBNU KHALDUN

2017 ◽  
Vol 1 (2) ◽  
Author(s):  
Jirhanuddin Jirhanuddin
Keyword(s):  
Tax Burden ◽  
Literature Study ◽  
Business World ◽  
Ibn Khaldun ◽  
Modern Economy ◽  
Library Research ◽  
The People ◽  
Tax Management ◽  
Fiscal Pressure ◽  
Secondary Materials

This research is motivated by the thought of Ibn Khaldun regarding taxes. According to Ibn Khaldun if the tax is too low, can not lead a government function, if the tax is too high, fiscal pressure becomes too strong, so the profits traders and producers declined and there goes their incentive to work.The purpose of this study was to learn the concept of a fair tax management perspective by Ibn Khaldun in order to build a modern economy that is equitable and to find out how the tax relevance according to Ibn Khaldun with today's modern economy.This research method used literature study (library research) with descriptive qualitative type of research. The data source consisted of Muqaddimah books as primary sources, work or theory that discussed of primary materials as secondary materials and the complement of primary and secondary materials as tertiary material. The approach in this study was a historical approach and philosophic. Data collection method used existing literature and data analysis used content analysis and the hermeneutic.The study concluded that the concept of fair tax perspective of Ibn Khaldun is a tax that is withdrawn from the taxpayer in accordance with the ability of taxpayers to pay and the money tax collection should be used properly and fairly as possible, according to Ibn Khaldun when the tax burden lighter, people have an incentive to try to be more active. Therefore, the business world become more advanced, leading to greater satisfaction among the people, because of the low tax burden while tax revenue will also increase, judging from the overall resources of land tax, the thought of Ibn Khaldun regarding taxes is very relevant to be applied to the condition of modern economy of this time where the economic situation is less stable, the situation of society more complicated, the prices of expensive life needs make people’s life difficult.

scholarly journals Ibn Khaldun's Economic Thought; The Fair Tax And Its Relevance To The Modern Economy

2019 ◽  
Vol 3 (2) ◽  
pp. 73
Author(s):  
Ahmad Maulidizen
Keyword(s):  
Primary Source ◽  
Economic Thought ◽  
Economic Conditions ◽  
Tax Burden ◽  
Philosophical Approach ◽  
Business World ◽  
Ibn Khaldun ◽  
Modern Economy ◽  
The Government ◽  
Fiscal Pressure

This research is motivated by Ibn Khaldun's thoughts on taxes. According to Ibn Khaldun, if the tax is too low, the government cannot carry out its function, if the tax is too high, the fiscal pressure becomes too strong, so the profits of traders and producers decrease and their incentives to work are lost. The purpose of this study is to find out the concept of tax management that is fair to Ibn Khaldun's perspective in order to build a modern economy that is just and to know how the relevance of taxes according to Ibn Khaldun with today's modern economy. This research method uses library research methods with a type of descriptive qualitative research. The data source consists of the Muqaddimah as a primary source, work or theory that discusses primary material as a secondary and complementary material from primary and secondary materials as tertiary materials. The approach in this study is a historical and philosophical approach. The method of data collection uses existing literature and analysis of data used by analysis and hermeneutical content. This study concludes that the concept of a fair tax perspective Ibn Khaldun is a tax drawn from taxpayers in accordance with the ability of taxpayers to pay it and tax withdrawal money must be used properly and fairly, according to Ibnu Khaldun when the tax burden is light, people have incentives to try to be more active. Therefore, the business world is developing, which leads to greater satisfaction among the people because of the low tax burden, while tax revenues will also increase, judging from the overall source of tax land, Ibn Khaldun's thinking about taxes is very relevant when applied to modern economic conditions nowadays, where the economic conditions are less stable, the condition of society is increasingly difficult, the prices of expensive necessities of life add to the difficulties of people's lives.

scholarly journals Pemikiran Ibnu Khaldun Tentang Kebijakan Fiskal Khusus Pajak Dan Relevansinya Dalam Menghadapi Resesi Di Indonesia

2021 ◽  
Vol 6 (1) ◽  
pp. 90
Author(s):  
Dwita Sukmalia ◽  
Ida Yuliana Saputri ◽  
Nurul Hak ◽  
Amimah Oktarina
Keyword(s):  
Secondary Data ◽  
Tax Revenue ◽  
Analysis Method ◽  
Business World ◽  
Ibn Khaldun ◽  
Library Research ◽  
The People ◽  
Content Analysis Method ◽  
Data Source ◽  
The Relationship

Ibn Khaldun is an Islamic scholar with various works, especially in the muqaddimah book which explains the principles of taxation. According to Ibn Khaldun, the imposition of low taxes on the people will make the people more incentivized to do business and develop the business world. On the other hand, the imposition of high taxes on the people will be reluctant to pay taxes so that the production done by the people will decrease and affect the tax revenue itself. The purpose of this study was to determine the relationship between Ibn Khaldun's theory and the current downturn in economic growth. This research method is library research research with a descriptive qualitative approach with the data source used is secondary data consisting of the book "muqaddimah" and other theories derived from books, journals, and official websites that are relevant to the research. The data that has been collected is analyzed using the Content Analysis Method. This study concludes that Ibn Khaldun's thoughts are very relevant when applied in facing the recession in Indonesia.

scholarly journals PENERAPAN PENGELOLAAN SAMPAH BERBASIS MASYARAKAT (CBSWM) DI KOTA MANADO SEBAGAI PEMENUHAN HAK ATAS LINGKUNGAN HIDUP YANG BAIK DAN SEHAT

2021 ◽  
Vol 2 (2) ◽  
pp. 167-170
Author(s):  
Yoan Barbara Runtunuwu
Keyword(s):  
Waste Management ◽  
Environmental Health ◽  
Deterrent Effect ◽  
Residential Areas ◽  
Literature Study ◽  
Community Based ◽  
Library Research ◽  
Integrated Waste Management ◽  
The Government ◽  
Secondary Materials

The purpose of this study is an action to study and analyze the problems of waste management in residential areas and residential waste management and community-based waste management. In this study, we use a study based on literature study which is a legal norm, where the secondary materials obtained through library research are only library materials and legal secondary materials. The essence of this discussion is the implementation of integrated waste management in Manado City based on the provisions regarding waste. It is clearly stated that waste management is not only the responsibility of the government. As a waste producer, the community has to maintain cleanliness and environmental health. In this case, an administrative disposition must be applied to continue any problems found. As mentioned in this field, compliance is low and can provide a deterrent effect for those who are not aware of the importance of waste management.

scholarly journals Syarat Kesihatan Fizikal Bagi Ketua Negara Dalam Islam: Suatu Ijtihad

2018 ◽  
Vol 16 ◽  
pp. 117-139
Author(s):  
Abdul Halim Harun ◽  
Sharifah Hayaati Syed Ismail
Keyword(s):  
Qualitative Study ◽  
Physical Health ◽  
Ibn Khaldun ◽  
Library Research ◽  
The People ◽  
Head Of State ◽  
Islamic Politics ◽  
Descriptive Method ◽  
Ibn Hazm

Previous scholars of Islamic politics discussed the prerequisites that must be fulfilled by someone to be appointed as a head of state and the number of requirements set was different from one scholar to another. It is observed that al-Mawardi put seven requirements, Ibn Khaldun with five requirements, al-Ghazali with ten requirements, al-Baghdadi with four requirements, and Ibn Hazm suggested eight requirements. These differences arose because some scholars set the requirements in more detail whereas some of them lumped up several in one requirement. There are also some requirements that they agreed and some requirements they did not agree. Physical health requirement or no defects senses is one of the disagreements among some scholars. This difference is due to the lack of clear text (nas sarih) either in al-Quran or in al- Hadith, however it shall be based on ijtihad to the interpretation of certain Quranic text. Therefore, this research aims to analyze the differences in views and strength of ijtihad on health requirement during the current different application. This is a qualitative study by using the library research and data was analyzed using descriptive method. The study found out that physical health requirement for the head of state is an ijtihad to benefit the people and the current needs of a particular country. Abstrak Para sarjana siasah syar’iyyah terdahulu telah membahaskan syarat-syarat yang wajib dipenuhi oleh seseorang yang akan dilantik menjadi ketua negara dengan jumlah senarai persyaratan yang berbeza antara satu dengan yang lainnya. al-Mawardi meletakkan tujuh syarat, Ibn Khaldun lima syarat, al-Ghazali sepuluh syarat, al-Baghdadi empat syarat, dan Ibn Hazm lapan syarat. Perbezaan ini timbul kerana beberapa ulama lebih mendetailkannya, dan sebahagian mereka meringkaskannya dalam satu syarat. Terdapat juga syarat yang mereka sepakati dan tidak disepakati. Syarat kesihatan fizikal atau tiada kecacatan pancaindera adalah salah satu syarat yang mereka tidak sepakati. Perbezaan ini adalah kerana tidak terdapat nas yang jelas (sarih) daripada al-Quran mahupun hadis, tetapi ia ditetapkan lebih berdasarkan ijtihad kepada tafsiran beberapa nas.Penulisan ini bertujuan menganalisis perbezaan pandangan dan kekuatan ijtihad syarat kesihatan terhadap aplikasi semasa yang berbeza tuntutannya. Penulisan ini menggunakan metode keperpustakaan yang dianalisis dengan menggunakan metode analisis deskriptif. Kajian mendapati bahawa meletakkan syarat kesihatan fizikal bagi ketua negara merupakan hasil ijtihad bagi kemaslahatan umat dan keperluan semasa sesebuah negara.

The Concept of Al-Syāṭibī’s al-Ta‘āruḍ wa al-Tarjīḥ: Scientific Faith and Methodology Solution to Legal Istinbāṭ

2018 ◽  
Vol 12 (1) ◽  
pp. 105-118
Author(s):  
Farkhani Farkhani ◽  
Elviandri Elviandri ◽  
Sigit Sapto Nugroho
Keyword(s):  
Literature Study ◽  
Library Research ◽  
The People ◽  
The Law

Al-Ta‘āruḍ wa al-tarjīḥ is a methodology offered by al-Syāṭibī to overcome problems that often arise in fiqh issues faced by the people. This study is a descriptive literature study (library research) aims to determine how the concept of al-Ta‘āruḍ wa al-tarjīḥ offered, with fahm al-naṣṣ methods that exist in its al-Muwāfaqāt. To al-Syāṭibī, no at-ta‘āruḍ (contradiction) in texts but there is a contradiction among mujtahids (Muslim jurists) in understanding the texts. Then, the mujtahids (jurists) should not be in a hurry to do istinbāṭ al-ḥukm (taking out the law) which originated from the ẓāhir contradictory arguments. A depth and universal study toward contradictive postulates seems needed by mujtahid both using their precision and intelligence. Because of the precision and intelligence mujtahids are varying, it causes the appearance of a conflict between mujtahids in looking at the arguments. To find a solution to the problem, the offer is the use of tarjīḥ method, looking for the most powerful arguments, and then serving them as the basis to take a single istinbāṭ al-ḥukm.

scholarly journals REPRESENTASI KHILAFAH DALAM PEMERINTAHAN REPUBLIK SPIRITUAL

2018 ◽  
Vol 23 (2) ◽  
pp. 283
Author(s):  
Nurkhalis Nurkhalis
Keyword(s):  
Public Space ◽  
Literature Study ◽  
Religious Knowledge ◽  
Ibn Khaldun ◽  
The Public ◽  
Library Research ◽  
Ibn Taymiyya ◽  
The Government ◽  
Critical Interpretation ◽  
Modern Era

Abstract Khilafah cut off after the Ottoman Caliphate so that is no longer found of the Islamic government in the modern era. Then al-Afghani and M. Abduh reappeared the khilafah to the expression of wahdat al-Islamiyah which idea’s Rashid Ridha turned to a new term into Pan Islamism. This study is a literature study (library research) where the source data obtained from books of khilafah and Islamic government thinkers. Data were analyzed using critical interpretation analysis methods from Khomeini and al-Juwaini's thoughts including data reduction, data exposure, and conclusion. Based on the accumulation of theory among others Al-Mawdudi made it possible to divert Islamic rule to democracy. Hasan al-Banna socialized the return system of the khilafah. Ibn Khaldun hinted that the breaking of the Caliphate signifies that every state has a final period of government so that the caliphate system will not be permanent until the state fell in the territorial nations. Iqbal criticizes Islam not nationalism and even imperialism but the commonwealth nations without racial and demarcation. Al-Shatibi maintains the spirit of the maqashid shari'ah in the Islamic government. Imam Khomeini switched to the wilayat al-faqih. Ibn Taymiyya states that the complexity of establishing the Islamic Government is as complex as determining Islamic scholars. Al-Juwaini offers a solution to the concept of ghiyatsi namely the government that emphasizes the shari'ah that continues to be discussed in searching for the best format. The modern era is certainly running the Islamic Government only through the government of the spiritual republic by not lifting ahlu zimmah (non Muslim), ahlu kitab, munafiq (hipocrit), zindiq (orientalist), dayyus, musyrik (idolatry), dahriyyun (atheis), ashab'ah (naturalist) become government leaders. Preferred leaders who have be ahl muruwwah (authority) ie people who have previous life records in a measurable and open goodness in the public space for executive, legislative and judicial candidates performed fit and proper test by people who have the same religious knowledge with the fuqaha. Keywords: Khilafah, Islam, Government, and Spiritual Republic   Abstrak Khilafah terputus pasca Khalifah Utsmaniyah sehingga hampir tidak ditemukan lagi bentuk Pemerintahan Islam di era modern. Kemudian al-Afghani dan M. Abduh merekonstruksi khilafah kepada Wahdat al-Islamiyah yang kemudian Rashid Ridha mengalihkan ke istilah baru menjadi Pan Islamisme. Kajian ini dilakukan melalui studi kepustakaan di mana sumber datanya diperoleh dari buku dan kitab dari pemikir khilafah dan pemerintahan Islam. Data dianalisis dengan menggunakan metode analisis interpretasi kritis dari pemikiran Khomeini dan al-Juwaini meliputi reduksi data, pemaparan data dan penarikan kesimpulan. Akumulasi teori pemerintahan Islam dari beberapa intelektual Islam diantaranya Al-Maududi memungkinkan pergeseran pemerintahan Islam ke demokrasi. Hasan al-Banna mengajak mensosialisasikan pengembalian sistem khilafah. Ibnu Khaldun mengisyaratkan terputusnya khilafah menandakan setiap negara memiliki masa akhir pemerintahan menyebabkan sistem khilafah tidak akan permanen hingga terbentuk negara dalam territorial bangsa-bangsa. Iqbal mengkritisi Islam bukan nasionalisme bahkan imperialisme melainkan bangsa-bangsa persemakmuran tanpa rasial dan demarkasi. Al-Shatibi mempertahankan adanya ruh maqashid syari‘ah dalam pemerintahan Islam. Imam Khomeini beralih berpedoman kepada wilayah al-faqih. Ibnu Taimiyah menyatakan bahwa dharurat mendirikan Pemerintahan Islam sebagaimana dharurat menentukan ahli Islam. Al-Juwaini menawarkan solusi kepada konsep ghiyatsi yakni pemerintahan yang mementingkan syari‘at yang terus didiskusikan dalam mencari format yang terbaik. Era modern kepastian menjalankan Pemerintahan Islam hanya melalui pemerintahan republik spiritual dengan tidak menjadikan ahlu zimmah (non muslim), ahlu kitab, munafiq, musyrik, dahriyyun (atheis), ashab’ah (naturalis) menjadi pemimpin pemerintahan. Pemimpin diutamakan yang mempunyai ahl muruwwah (kewibawaan) yakni orang yang memiliki catatan hidup sebelumnya dalam kebaikan yang terukur dan terbuka di ruang publik bagi kandidat eksekutif, legislatif dan yudikatif dilakukan fit and proper test oleh orang yang memiliki religius yang sama ilmunya dengan fuqaha. Kata Kunci: Khilafah, Islam, Pemerintahan, dan Republik Spiritual

نُدرة الموارد وعلاقتها بالبيئة من وجهة نظر إسلاميّة The Issue of Scarcity of Resources and Its Relationship to the Environment

2014 ◽  
Vol 11 (1) ◽  
pp. 01
Author(s):  
حسن بن إبراهيم الهنداوي (Hassan Hendawi)
Keyword(s):  
Natural Resources ◽  
Human Existence ◽  
Economic Resources ◽  
Human Beings ◽  
Human Needs ◽  
Modern Economy ◽  
The People ◽  
The World ◽  
Scarcity Of Resources ◽  
Economic Dilemma

الملخّصإنّ الفقر والإملاق من المشكلات الرئيسة التي يواجهها العالم اليوم، ومن أسبابها ندرة الموارد الاقتصادية الشديدة وندرة الغذاء والماء. فندرة الموارد وقلتها كانت ذات أثر مباشر في قتل الملايين من الأنفس البشريّة. وتعدّ ندرة الموارد عند الاقتصاديين الخطر الأساس الذي يهدد الوجود البشري في هذا العصر. ويعتبرها الاقتصاديّون كذلك معضلة اقتصادية ناتجة عن رغبات الإنسان غير المتناهية مقابل موارد محدودة ومتناهية. ومن الأمور التي يقترحها الاقتصاديون من اجل التغلب على هذه المشكلة أن النّاسن ينبغي عليهم أن يختاروا الموارد الضرورية والحاجية لتلبية رغباتهم. فمفهوم الندرة من منظور الاقتصاد التقليدي يعني موارد محدودة في العالم مقابل حاجات ورغبات غير محدودة. وسبب ذلك عند الاقتصاديين أن الطبيعة لا توفر موارد كافية لتلبية حاجات الناس ورغباتهم غير المتناهية. ونظرة الإسلام التي يمثلها القرآن الكريم والسنة النبوية الشريفة لمسألة الندرة نظرة مختلفة تماما عن نظرة الاقتصاد التقليدي. ويعنى هذا البحث ببيان أن الندرة ليست مشكلة الطبيعة التس سخّرها الله تعالى للإنسان،  ولكن المشكلة في أخلاقيات الناس وتصرفاتهم في الموارد الطبيعية وطريقتهم في الانتفاع بها التي أدت إلى إدخال الضرر والفساد على الموارد الموجودة.الكلمات المفتاحية: الإسلام، ندرة الموارد، الاقتصاد المعاصر، الموارد الطبيعية، الطبيعة. **************************************               AbstractAmong the main problems that the world is facing today are poverty and destitution caused by severe scarcity of economic resources and the scarcity of food and water. The lack of resources has already caused the death of millions of human beings. The scarcity of resources is counted by economists as the primary danger that threatens the human existence. Economists also consider it an economic dilemma caused by infinite human desires against limited and finite resources. In order to overcome this problem among the suggestions made by economists is that human beings should choose only necessary resources to satisfy their desires. The conventional concept of scarcity is that the resources in the world are limited vis-à-vis the unlimited human needs and desires. The reason for that according to economists is that the nature does not provide sufficient resources to meet people’s endless needs and desires. Islamic approach as represented by the Holy Qur’an and the Sunnah to the issue of scarcity is essentially different from the conventional viewpoint of economists. This paper proposes and explains that the problem is not in the nature which Allah has made subservient to man, but it is in the ethics of the people and their behaviour and way of utilization of natural resources, which ultimately damage and corrupt the available resources.Keywords: Islam, Scarcity of Resources, Modern Economy, Environmental Resources, Nature.

Analisis Manajemen Pajak Pada Industri Penyedia Jasa Telekomunikasi

2010 ◽  
Vol 2 (1) ◽  
pp. 57-69
Author(s):  
Iim Ibrahim Nur
Keyword(s):  
Income Tax ◽  
Tax Compliance ◽  
Transformation Method ◽  
Tax Burden ◽  
Tax Allowance ◽  
Straight Line ◽  
Tax Management ◽  
Family Gathering ◽  
Straight Line Method ◽  
Depreciation Methods

Tax Management must be done throughout the company’s activities. In principle, tax management can be done via good tax compliance and minimizing tax burden. The latter can be achieved by transforming non-deductible expenses into deductible expenses. For example, PT Nyambung Teruuusss Tbk. (PT. NT) must change income Tax Art. 21 paid by the company into tax allowance with gross-up method, pooling company's cars at the office instead of letting these cars brought home by the employees, outbound training for employees instead of family gathering, and other methods including converting fringe benefits into allowance. Another method to minimize tax burden is to change depreciation methods into double-declining method instead of straight-line method. With nondeductible transformation method have saved PT NT Rp 5.26 billion of corporate income tax, while depreciation methods transformation is predicted to save the company Rp 735.66 billion for an eightyear period

Implication Juridical Decision of The Constitutional Court No. 18/PUU-XVII/2019 Concerning Wanprestasi In the Fiducia Agreement

2021 ◽  
Vol 3 (1) ◽  
pp. 12-21
Author(s):  
Soleh Hasan Wahid ◽  
Harum Mudrikah Mahsun
Keyword(s):  
Legal Protection ◽  
Court Decision ◽  
Constitutional Court ◽  
Literature Study ◽  
Breach Of Contract ◽  
Library Research ◽  
Security Holder ◽  
Approach Method ◽  
Data Collection Technique ◽  
Research Type

The purpose of this paper is to criticize the Constitutional Court Decision Number 18 / PUU-XVII / 2019, which determines that the phrases "executorial power" and "are the same as court decisions having permanent legal force" in Article 15 paragraph (2) of Law Number 42 of 1999 concerning The Fiduciary Guarantee contradicts the 1945 Constitution. From the norms contained in this article, there is a power of execution that the fiduciary security holder can carry out (creditors), which then causes many problems, both related to the constitutionality of norms and implementation. Thus, the authors question two things, first how is the juridical analysis of the Constitutional Court decision No. 18 / PUU-XVII / 2019 regarding breach of contract in the fiduciary agreement? Second, what is the juridical implication of MK Decision No. fiduciary? The writer's research type is library research, a literature study (library research) with a descriptive qualitative research type. The data collection technique used was documentation techniques, and the approach method used in this study was juridical normative. The results of this study conclude that 1) The Constitutional Court's decision has not provided a sense of justice as in Article 27 paragraph (1) and Article 28D paragraph (1) of the 1945 Constitution, because in this Constitutional Court decision gives more exclusive rights to the debtor because in this case, the creditor does not get legal protection rights in the event of undesirable things (2) This decision has implications for various parties, namely the Court, which now often receives requests for execution and the process will be lengthy, for notaries must add and clarify default clauses in detail. For business people whose creditors (fiduciary recipients) cannot carry out unilateral execution of the object of fiduciary security but must submit a request for performance to the Court. There is a concern that lousy faith will occur from the community's debtor when the creditor is submitting a request for execution to the Court.

INOVASI APLIKASI SAMSAT RAME (SAMSAT RAMAH MERAKYAT) DALAM OPTIMALISASI PELAYANAN DI KANTOR BERSAMA SAMSAT GRESIK

Publika ◽  
2021 ◽  
pp. 185-200
Author(s):  
Shifani Fitri Sauli ◽  
Trenda Aktiva Oktariyanda
Keyword(s):  
Data Collection ◽  
Public Service ◽  
Public Services ◽  
Poor Quality ◽  
Literature Study ◽  
The People ◽  
Collection Data ◽  
Technological Developments ◽  
One Stop ◽  
Service Application

Pelayanan publik menjadi suatu tolok ukur kinerja pemerintah yang paling kasat mata. Seiring dengan perkembangan teknologi dan banyaknya tantangan yang harus dihadapi maka pelayanan publik harus diselaraskan dengan terobosan atau inovasi. Salah satu pelayanan publik yang perlu dioptimalkan adalah Sistem Administrasi Manunggal Satu Atap (SAMSAT). Oleh karena itu, Kantor Bersama Samsat Gresik membuat aplikasi yang diresmikan pada tanggal 14 Juli 2020 adalah SAMSAT RAME (Samsat Ramah Merakyat) yaitu sebuah aplikasi pelayanan pajak serta informasi terkait pengurusan perpanjangan masa berlaku surat tanda nomor kendaraan (STNK) bermotor. Tujuan penelitian ini yaitu untuk mengetahui bagaimana optimalisasi pelayanan Kantor Bersama Samsat Gresik melalui Inovasi Aplikasi Samsat Rame (Samsat Ramah Merakyat) sehingga mampu menjawab beberapa permasalahan pelayanan publik Teknik analisis data dengan pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan/verifikasi. Teknik pengumpulan data melalui wawancara, observasi, dokumentasi dan studi literatur.  Hasil dari penelitian ini menunjukkan bahwa aplikasi Samsat Ramah Merakyat (Samsat Rame) belum efisien karena input pelayanan masih memberatkan para pengguna jasa. Belum efektif karena tidak berhasil mencapai tujuan yang dikehendaki oleh penyelenggara. Serta kualitas hasil yang buruk dikarenakan faktor pendukung terkesan membuat aplikasi Samsat Rame di lakukan karena mendesak tanpa memikirkan jangka panjang. Sedangkan faktor penghambat lebih berpengaruh pada keberhentian inovasi Samsat Rame. Salah satu saran yang dapat diajukan yaitu meningkatkan sosialisasi dan promosi kepada masyarakat Kabupaten Gresik. Kata Kunci : Pelayanan Publik, Inovasi Pelayanan Pajak, Samsat Rame (Samsat Ramah Merakyat)   Public service becomes the most visible measure of government performance. Along with technological developments and the many challenges that must be faced, public services must be aligned with breakthroughs or innovations. One of the public services that need to be optimized is the One-Stop One-Stop Administration System (SAMSAT). Therefore, the Samsat Gresik Joint Office made an application that was inaugurated on July 14, 2020, namely SAMSAT RAME (Samsat Ramah Merakyat), which is a tax service application as well as information related to the extension of the validity period for motorized vehicle registration certificates (STNK). The purpose of this study is to find out how to optimize the services of the Samsat Gresik Joint Office through the Samsat Rame Application Innovation (Samsat Ramah Merakyat) so that it is able to answer several public service problems. Data analysis techniques are data collection, data reduction, data presentation, and conclusion / verification. Data collection techniques through interviews, observation, documentation and literature study. The results of this study indicate that the Peoples Friendly Samsat application (Samsat Rame) is not efficient because service inputs are still burdensome for service users. Not yet effective because it failed to achieve the goals desired by the organizers. As well as the poor quality of results due to supporting factors that seem to make the Samsat Rame application done because it is urgent without thinking about the long term. While the inhibiting factor has more influence on the discontinuation of the Samsat Rame innovation. One of the suggestions that can be put forward is to increase socialization and promotion to the people of Gresik Regency. Keywords: Public Service, Tax service innovation, Samsat Rame (Samsat Ramah Merakyat)

Sign in / Sign up

Export Citation Format

Share Document