scholarly journals Social Control through Public Disclosure on Tax: A New Approach to Enhance Tax Compliance

2021 ◽  
pp. 155
Author(s):  
Neni Susilawati ◽  
Vallencia Vallencia
Keyword(s):  
Social Control ◽  
Online Survey ◽  
Tax Compliance ◽  
Public Disclosure ◽  
The Public ◽  
Cultural Character ◽  
The Government ◽  
Data Collection Technique ◽  
The Right ◽  
Naming And Shaming

The government always strives to boost tax revenue with various instruments and approaches, but the results are often not as expected. Of the various strategies, the tax payer- behavior approach is still rarely applied. The re-emergence of the issue of tax data publication through Pandora Paper after previously being surprised with the Panama Paper, is the right momentum to look back at tax transparency with the naming and shaming instrument. But before that, research is needed on whether the application of this approach is suitable to be applied in Indonesian society with a heterogeneous socio-cultural character. Therefore, the purpose of this study is to explore the level of social control of the community as an initial capital in implementing the public disclosure on tax in an effort to increase tax compliance. Quantitative approach was conducted with online survey as data collection technique. As the result, Indonesian people have strong social control, especially with the existence of social media. The majority of respondents support if the publication of tax data is applied. Public disclosure on tax has a significant role in shaping tax morals.

scholarly journals Fenomenologi Pemahaman dan Makna KIP oleh PPID Dinas Pariwisata Provinsi Sumatera Barat

2020 ◽  
Vol 4 (1) ◽  
pp. 112
Author(s):  
Rahmadhona Fitri Helmi ◽  
Karjuni Dt Maani ◽  
Aldri Frinaldi
Keyword(s):  
Information Disclosure ◽  
Public Information ◽  
Phenomenological Approach ◽  
Public Disclosure ◽  
The West ◽  
The Public ◽  
Disclosure Of Information ◽  
West Sumatra ◽  
The Government ◽  
The Right

The ability of the government to provide the availability of information with a variety of infrastructure and adequate content, accompanied by an attitude of openness and adequate mechanisms and procedures will facilitate the public to contribute or participate positively. The provision of information in the government is carried out by Public Information Management Officers (PPID) in each Public Agency. This research was conducted to find out how the understanding of PPID in the West Sumatra Province Tourism Office towards public information disclosure, knowing the meaning of information applicants and knowing the meaning of public information openness by the PPID in the West Sumatra Province Tourism Office. The method used in this study is a qualitative method with a phenomenological approach. The results showed that the understanding of PPID in the West Sumatra Province Tourism Office towards public information disclosure is quite good. The PPID is able to take responsibility for the mandate of Law Number 14 Year 2008 on Public Disclosure of information, which is responsible for storing, documenting and providing public information by supplying public information data available at the West Sumatra Province Tourism Office to the PPID in West Sumatra Province Government. The meaning of information applicants for PPID in the Tourism Office of West Sumatra Province is as a party that must be served and has the right to obtain public information because they are guaranteed by the Public Disclosure of information Law. While the meaning of public information disclosure for PPID in the West Sumatra Province Tourism Office is the guarantee for the public to get information from public agencies. Keywords: Public Information Disclosure Act, Information Public, Officials Manager of Information and Documentation

Tanggung Jawab Hukum Penilai Publik terhadap Laporan Penilaian Kegiatan Pengadaan Tanah bagi Pembangunan untuk Kepentingan Umum (Studi Atas Kantor Jasa Penilai Publik Toto Suharto)

2020 ◽  
Vol 2 (1) ◽  
Author(s):  
Gagah Yaumiyya Riyoprakoso ◽  
AM Hasan Ali ◽  
Fitriyani Zein
Keyword(s):  
Future Development ◽  
Public Interest ◽  
Legal Responsibility ◽  
Legal Research ◽  
The Public ◽  
The Government ◽  
Conducting Research ◽  
The Right ◽  
The Relationship ◽  
Systematic Explanation

This study is based on the legal responsibility of the assessment of public appraisal reports they make in land procurement activities for development in the public interest. Public assessment is obliged to always be accountable for their assessment. The type of research found in this thesis is a type of normative legal research with the right-hand of the statue approach and case approach. Normative legal research is a study that provides systematic explanation of rules governing a certain legal category, analyzing the relationship between regulations explaining areas of difficulty and possibly predicting future development. . After conducting research, researchers found that one of the causes that made the dispute was a lack of communication conducted between the Government and the landlord. In deliberation which should be the place where the parties find the meeting point between the parties on the magnitude of the damages that will be given, in the field is often used only for the delivery of the assessment of the compensation that has been done.

DIRECTIONS FOR PROVISION OF PUBLIC BODIES’ TRANSPARENCY AND ACCOUNTABILITY IN CONDITIONS OF PARTICIPATORY DEMOCRACY DEVELOPMENT

2018 ◽  
Vol 1 (11) ◽  
pp. 144-154
Author(s):  
Olga Mykhailоvna Ivanitskaya
Keyword(s):  
Public Administration ◽  
Participatory Democracy ◽  
Main Task ◽  
The Public ◽  
State Governance ◽  
Legislative Initiative ◽  
The Government ◽  
Definition Of ◽  
The Right ◽  
Transparency And Accountability

The article is devoted to issues of ensuring transparency and ac- countability of authorities in the conditions of participatory democracy (democ- racy of participation). It is argued that the public should be guaranteed not only the right for access to information but also the prerequisites for expanding its par- ticipation in state governance. These prerequisites include: the adoption of clearly measurable macroeconomic and social goals and the provision of control of the processes of their compliance with the government by citizens of the country; ex- tension of the circle of subjects of legislative initiative due to realization of such rights by citizens and their groups; legislative definition of the forms of citizens’ participation in making publicly significant decisions, design of relevant orders and procedures, in particular participation in local referendum; outlining methods and procedures for taking into account social thought when making socially im- portant decisions. The need to disclose information about resources that are used by authorities to realize the goals is proved as well as key performance indicators that can be monitored by every citizen; the efforts made by governments of coun- tries to achieve these goals. It was noted that transparency in the conditions of representative democracy in its worst forms in a society where ignorance of the thought of society and its individual members is ignored does not in fact fulfill its main task — to establish an effective dialogue between the authorities and so- ciety. There is a distortion of the essence of transparency: instead of being heard, society is being asked to be informed — and passively accept the facts presented as due. In fact, transparency and accountability in this case are not instruments for the achievement of democracy in public administration, but by the form of a tacit agreement between the subjects of power and people, where the latter passes the participation of an “informed observer”.

KUALITAS LAYANAN KETERBUKAAN INFORMASI PUBLIK BERBASIS WEBPORTAL PADA PEJABAT PENGELOLA INFORMASI DAN DOKUMENTASI (PPID) KABUPATEN SLEMAN TAHUN 2019

2020 ◽  
Vol 3 (1) ◽  
pp. 55-66
Author(s):  
Coni Wanprala ◽  
Isnaini Muallidin ◽  
Dewi Sekar Kencono
Keyword(s):  
Information Disclosure ◽  
Central Government ◽  
Public Information ◽  
Descriptive Study ◽  
Field Observations ◽  
Public Agencies ◽  
The Public ◽  
Qualitative Descriptive ◽  
The Government ◽  
Data Collection Technique

At present the development of technology and information has reached a very rapid level. Technology and information are used as a service media in the government environment which is also known as e-Government, one of which is the service of public information disclosure. The central government through Law No. 14 of 2008 concerning Openness of Public Information, encourages all Public Agencies including the Sleman Regency Government to make transparency in the administration of the state by utilizing information technology. This research is a qualitative descriptive study which aims to describe the reality that occurs. The object of research in this study is the official website of the Information and Documentation Management Officer (PPID) of Sleman Regency with the domain https://ppid.slemankab.go.id then the Sleman Regency Communication and Informatics Office as the organizer of the public information disclosure program. The data collection technique itself is carried out by means of interviews, documentation studies, and field observations (observations). After collecting and presenting data, then the data will be reduced first then analyzed and concluded. From the results of the study, in general the researchers concluded that the Sleman Regency PPID website had reached the level of qualification to become a quality website, however there were still some improvements and evaluations that had to be done by the relevant agencies in order to be better, namely (i) the website was still being assessed as a one-way service (ii) There are still many OPDs that are not ready to implement PPID (iii) data and information are still not updated (iv) lack of responsiveness of services in requests for information.

RETHINKING MODEL BISNIS PEMERINTAH DESA: KASUS PADA BADAN USAHA MILIK DESA DI KABUPATEN BANYUMAS, INDONESIA

2018 ◽  
Vol 16 (1) ◽  
pp. 93-102
Author(s):  
Muhammad Husnul Maab ◽  
Shadu S. Wijaya ◽  
Zaula Rizqi Atika ◽  
Denok Kurniasih
Keyword(s):  
Public Administration ◽  
Rural Community ◽  
Fundamental Difference ◽  
Public Enterprise ◽  
Business Sector ◽  
Social Business ◽  
The Public ◽  
Sector Model ◽  
The Government ◽  
The Right

The emergence of rural community owned enterprises khown as BUMDes has been in line with evolution of public administration pradigm, from OPA to NPM who implemented in local government. Local potency development becomes a substantial aspect to improving local competitiveness. Hence, BUMDes formation is one of the models financial capacity to develop local potency in rural level. The aim is comparing traditional and public enterprise based management in local potency management. The results show that there is a fundamental difference in the management of local potency in rural level. Consequently, We argue that has been on the right track, the evolution of the government business model to the public enterprise for the management of local potency in rural level. Evolution of BUMDes is from a bureaucratic to the business sector model, but as a social business not profit maximizing businesses.

The Right to Information in India Implementation and Impact

2015 ◽  
Vol 2 (1) ◽  
pp. 17
Author(s):  
_______ Naveen ◽  
_____ Priti
Keyword(s):  
Public Life ◽  
Public Authorities ◽  
The Public ◽  
Know How ◽  
The People ◽  
The Government ◽  
Right To Information ◽  
The Right ◽  
The Impact

The Right to Information Act 2005 was passed by the UPA (United Progressive Alliance) Government with a sense of pride. It flaunted the Act as a milestone in India’s democratic journey. It is five years since the RTI was passed; the performance on the implementation frontis far from perfect. Consequently, the impact on the attitude, mindset and behaviour patterns of the public authorities and the people is not as it was expected to be. Most of the people are still not aware of their newly acquired power. Among those who are aware, a major chunk either does not know how to wield it or lacks the guts and gumption to invoke the RTI. A little more stimulation by the Government, NGOs and other enlightened and empowered citizens can augment the benefits of this Act manifold. RTI will help not only in mitigating corruption in public life but also in alleviating poverty- the two monstrous maladies of India.

The Challenges to Social Control in Brezhnev’s Soviet Union, 1964-1982

2021 ◽  
Vol 20 (1) ◽  
pp. 160-173
Author(s):  
Fedor L. Sinitsyn
Keyword(s):  
Soviet Union ◽  
Social Control ◽  
Soviet System ◽  
State Archive ◽  
Central State ◽  
The Public ◽  
The Soviet Union ◽  
Russian State ◽  
The Government ◽  
General Secretary

This article examines the development of social control in the Soviet Union under Leonid Brezhnev, who was General Secretary of the Communist Party from 1964 to 1982. Historians have largely neglected this question, especially with regard to its evolution and efficiency. Research is based on sources in the Russian State Archive of Modern History (RGANI), the Russian State Archive of Socio-Political History (RGASPI) and the Moscow Central State Archive (TSGAM). During Brezhnevs rule, Soviet propaganda reached the peak of its development. However, despite the fact that authorities tried to improve it, the system was ritualistic, unconvincing, unwieldy, and favored quantity over quality. The same was true for political education, which did little more than inspire sullen passivity in its students. Although officials recognized these failings, their response was ineffective, and over time Soviet propaganda increasingly lost its potency. At the same time, there were new trends in the system of social control. Authorities tried to have a foot in both camps - to strengthen censorship, and at the same time to get feedback from the public. However, many were afraid to express any criticism openly. In turn, the government used data on peoples sentiments only to try to control their thoughts. As a result, it did not respond to matters that concerned the public. These problems only increased during the era of stagnation and contributed to the decline and subsequent collapse of the Soviet system.

scholarly journals Estrategias del gobierno de España ante la crisis del ébola/Strategies of the Government of Spain facing the Ebola crisis

2015 ◽  
Vol 2 (2) ◽  
pp. 49
Author(s):  
Fco. Gerardo De la Puente Ortas
Keyword(s):  
The Public ◽  
The Government ◽  
Institutional Communication ◽  
The Right ◽  
Communication Errors

La reciente crisis del ébola ha puesto de relieve lo importante que es la comunicación en tiempo de crisis. En este estudio se hace un repaso de los acontecimentos y los errores de comunicación institucional operados para poner de manifiesto que lo importante es el mensaje adecuado para los públicos a los que va destinado, en este caso los ciudadanos. The recent Ebola crisis has highlighted the importance of communication in time of crisis. This study reviews the events and institutional communication errors, to show that what really matters is the right message to the public to whom is addressed, in this case the citizens.

scholarly journals Free and Frank Advice and the Official Information Act

2018 ◽  
Vol 14 (2) ◽  
Author(s):  
Andrew Kibblewhite ◽  
Peter Boshier
Keyword(s):  
Decision Making ◽  
New Zealand ◽  
Government Agency ◽  
Government Officials ◽  
The Public ◽  
Good Government ◽  
Work Programme ◽  
The Government ◽  
The Right ◽  
Official Information

Concern exists that New Zealand hasn’t struck the right balance between two potentially competing principles of good government: officials should provide free and frank advice to ministers, and the public should have opportunities to participate in decision making and hold the government to account. Steps we have taken to address this include: strengthening constitutional underpinnings for free and frank advice (Cabinet Manual changes and issuing expectations for officials); a work programme to improve government agency practice in relation to the Official Information Act; and the Office of the Ombudsman reducing uncertainty about when advice can be withheld by issuing new principles-based guidance and providing more advisory services.

scholarly journals ANALISIS PENERAPAN WILAYAH KERJA PPAT BERDASARKAN PERATURAN PEMERINTAH NOMOR 24 TAHUN 2016 TENTANG PERUBAHAN ATAS PERATURAN PEMERINTAH NOMOR 37 TAHUN 1998 DI PROVINSI DKI JAKARTA

2018 ◽  
Vol 1 (1) ◽  
pp. 267
Author(s):  
Ivandi Setiawan ◽  
Rasji .
Keyword(s):  
Government Regulation ◽  
Property Right ◽  
Public Official ◽  
Legal Certainty ◽  
The Public ◽  
Work Area ◽  
The Government ◽  
The Right

PPAT is a public official authorized to make authentic deeds concerning certain legal acts concerning the right to land or the Property Right of the Flats Unit. Government Regulation No. 24 of 2016 is the latest regulation made by the government to regulate provisions on PPAT. in Government Regulation No. 24 of 2016 in Article 12 paragraph one explained that the scope of work area of PPAT is expanded into one province where in the previous regulation that is government regulation number 37 year 1998 explained that the scope of work of PPAT is only limited to district only. but the fact is now the government regulation number 24 of 2016 has not been applied efficiently, especially in terms of the scope of work of PPAT, it happens because of several factors that hamper causing the loss of effectiveness in Article 12 Paragraph one of Government Regulation No. 24 of 2016 . it is of course also contrary to the legal certainty that the public should have legal certainty with the enactment of the government regulation number 24 of 2016 by the government then the regulation should be applicable in the scope of the working area of PPAT should be applicable in practice in the community. contrary to lex posterior derogate legi priori principle which explains that in the same rules the new rules can replace the old rules. the approach used in this study using the approach of law.

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