scholarly journals Implementasi Penagihan Pajak Dengan Surat Paksa Dan Penyitaan Dalam Upaya Optimalisasi Penerimaan Pajak Di Kantor Pelayanan Pajak Pratama Binjai

2020 ◽  
Vol 2 (2) ◽  
pp. 201-208
Author(s):  
Kartika Dewanty Sitepu ◽  
Marlina Marlina ◽  
Jelly Leviza

This article discusses the Implementation of Forced Tax Collection and Confiscation in an Effort to Optimize Tax Receipts at the Binjai Pratama Tax Office. Answering these problems used normative and empirical juridical research methods. The data used are primary data and secondary data. Field studies by conducting interviews with informants namely Bailiffs and Taxpayers. Data analysis was carried out qualitatively. From the results of the study showed that the implementation of tax collection with forced letters and seizures carried out by the Bailiff at the Binjai Primary Tax Service Office had been carried out in optimizing tax revenue. In reality, there are still some obstacles, namely the low compliance of taxpayers paying taxes, the address of registered taxpayers is difficult to find, the lack of supporting data, the number of bailiffs, and legislation. To overcome these obstacles, socialization and outreach activities to the public are carried out intensively and continuously, improving the address of registered taxpayers, adding bailiffs and human resources, increasing cooperation with third parties and clarifying the laws and regulations on active billing actions in order to achieve targets and realize tax revenues.

2020 ◽  
Vol 5 (2) ◽  
pp. 219-228
Author(s):  
Edy Sudaryanto

This study aims to identify and analyze opportunities, challenges, constraints and efforts of vocational high school or Sekolah Menengah Kejuruan (SMK) to create graduates especially accounting programs that are able to manage village funds. The object of the study are accounting program students of SMK PGRI 2 Cibinong. Data used in this study are primary data and secondary data. Data is collected using interviews, observation, and documentation. Data analysis methods use data reduction, data display and conclusion drawing/verification. The results of this study show that the SMK PGRI 2 Cibinong Bogor aware of the opportunities for SMK graduates of the accounting program to fill the scarcity of skilled human resources to manage village funds. But teachers have less experience in the practice of village fund accounting so that they do not have confidence in  teaching. Other constraints are less discussion of government accounting in the accounting syllabus and the absence of a standard handbook/module for teachers to teach accounting subjects.


2020 ◽  
Vol 1 (1) ◽  
pp. 35-42
Author(s):  
Nurfatma Asriyanti ◽  
Arif Nugroho ◽  
Racmi Yulianti

This study aims to determine Public Services through the E-filling System at the Cilegon Primary Tax Service Office and to determine the supporting and inhibiting factors. The research used is a descriptive qualitative approach. The data sources used are primary and secondary data. To deepen the data analysis interviews, observation, and documentation were carried out. The theoretical basis used is public service. The results showed that the public service through the e-filling system was running well-reviewed with the theory of public service. But there are several supporting and inhibiting factors found. Supporting factors 1) employee upgrading, 2) socialization. The inhibiting factors are 1) lack of human resources, 2) e-filling applications are down or error


2021 ◽  
Vol 29 (2) ◽  
pp. 24
Author(s):  
Pangeran Teguh Anugrah ◽  
Abdul Kadir ◽  
Pin Pin

District is part of the government organization that is closest to dealing directly with the community and spearheading the success of regional development, especially in Medan, where the District will be seen directly in planning and controlling development and services, and a reflection of good governance in Medan. The objectives of this study are as follows: (i) to describe the Good Governance implementation in the District, especially in the District of Medan Helvetia, (ii) to analyze the factors that support and inhibit the implementation in the District, especially in the District of Medan Helvetia.The form of descriptive research using a qualitative approach, this research was conducted in the District of Medan Helvetia. The informants consisted of key informants, namely the Head of District and their apparatus as many as 4 people who were determined purposively and the Main informant namely the community who were taken accidentally as many as 20 people at the time of the study. Primary data comes from interviews and secondary data from literature studies and other written documents. After the data and information needed has been collected, the researcher then sifts through the data and information into the research indicators that have been determined. After the data and information are grouped, the researcher then presents the data and analyzes the data qualitatively.Research Results: The good governance implementation in Medan Helvetia District Office refers to the Decree of the District of Medan Helvetia number 138/19-17/SK-MH/IX/2015 on Standard Operating Procedures (SOP) in Medan Helvetia District Environment. In general, the implementation analysis as follows: (i) Standards and Policy Objectives: public servants have attempted to achieve the public service goals they have set, (ii) Resources: human resources and support resources or facilities, researchers see still shortcomings, (iii) Inter-Organizational Relations: inter-organizational relationships implemented in Medan Helvetia  District are good, (iv) Characteristics of the Implementing Agent: the characteristics of the existing implementing agent can already be applied by the implementor of public services in both the public service in Medan Helvetia district, (v) Social, Political, and Economic Conditions: on the variable social, economic and political conditions, the implementors of public services in providing public services do not discriminate between each other, (vi) Implementor Disposition: the attitude given by the implementor of public services is friendly and courteous when providing public services. Supporting factors are cooperation with stakeholders, commitment of the head district (Camat), and the economic potential of the region and opportunities of private CSR, while the Inhibitor Factors are Lack of community participation, lack of human resources apparatus, lack of funds and some damaged road and drainage infrastructure.


2018 ◽  
Vol 1 (2) ◽  
pp. 351
Author(s):  
Sunardi Sunardi ◽  
Sri Kusriyah Kusriyah

In this study the issues to be discussed are: Implementation of the National Police's role in conducting oversight and enforcement of the law against Society. Any barriers faced by the police in doing supervision and enforcement of the law against Social Organization. Police made solutions in overcoming these obstacles above. The methodology used by researchers is the approach empirical juridical, as for sources and types of data in this study are primary data obtained from field studies withway direct communication with the respondent or informant (CJS), And secondary data obtained from the study of literature. Based on the results of research that: the application of the national police role Indramayu in conducting oversight and enforcement of the law against Social Organization that efforts emptive, ie policing effort in order to provide guidance to the public through the development activities of the community that runs from the function Unit Binmas, such as providing information to the public, placement Bhabinkamtibmas in every village one member the Police; Barriers faced is insufficient budget for operations; In the displacement of the secretariat of CBOs, CSOs are rarely reported to the Police Indramayu; Shortage of Human Resources in terms of the establishment of the superintendent; Solutions to overcome these obstaclesthat Bakesbangpol only as a facilitator who records a list of community organizations and in coordination with the central government, while the direct supervision of the CSOs do not have the authority expressly in supervision, coaching, and dissolution of CSOs. Keywords: Implementation; Monitoring; Enforcement; Community Organizations.


2018 ◽  
Vol 1 (3) ◽  
pp. 807
Author(s):  
Timbul Mangaratua Simbolon

The problems of this study are 1) What is the role BAPAS of prisoners who have gained parole? 2) Any constraints faced by BAPAS in conducting guidance to inmates who obtain parole? The method used in this study using qualitative analysis, that takes into account the facts that exist in the field of practice which are then compared with the description obtained from the study of literature. From this analysis it can be seen the effectiveness of the criminal system that is instructive to the child as a criminal. Data obtained from both primary data and secondary data then analyzed qualitative diskritif troubleshooting procedures examined by exposing data have been obtained from the library studies and field studies were analyzed with the form of conclusions. The results using this sociological juridical methods conclude that: 1) Implementation guidance is felt still far from the expectations of the client, because the guidance conducted by the social counselor counsels are only just so monotonous at all. Whereas in the implementation of the Directive No. E-39-PR.05.03 of 1987 regarding Correctional Client Guidance was mentioned about the forms of activity, so that what has been a guide in the implementation of forms of activity can not run properly, 2).Constraints can be divided into two factors, namely the constraints caused by internal factors and constraints caused by external factors. As the constraints caused by the internal factor is the perception that the client to obtain a conditional release will apply to both the public, As for the problems caused by external factors is the client's premises much an obstacle for the client to do a report that it was his duty, so sometimes it is supervising the relevant social grant a dispensation for the client to do the report at a certain time.Keywords: Strategy; Correctional Centers (BAPAS) Non-Conditional.


2018 ◽  
Vol 5 (1) ◽  
pp. 1
Author(s):  
I Wayan Dedy Karnawan ◽  
I Gusti Agung Oka Mahagangga

The existence of a tourist attraction required improving the welfare of the surrounding community. This study aims to find out how many contributions of rafting tourist attraction in society Kedewatan village, in order to contribute positively to the welfare of local communities. Therefore, this research is expected to provide benefits to related parties. This researchused of primary data and secondary data sources, while the type of data used quantitative and qualitative data. Data were collected through observation, interview and literature study. Determination of informants in this research usedpurposive sampling technique. The data analysis used is qualitative data analysis techniques and restricted by contribution concept, the concept of community participation, and the concept of community-based tourism. The results obtained are the company's contribution to Kedewatan society been running smoothly, which contributes to the Kedewatan village in the form of donations which pay each month, contributing directly to the public in the form of add job vacanciesfor local people, contributing indirectly to the local communities that helping local community businesses. To optimizie job vacanciesfor local communities,it is necessary to co-operation between companies and Kedewatan communities in recruitment labor. Keywords: Contributions, rafting, Kedewatan village community


Jurnal Akta ◽  
2020 ◽  
Vol 6 (4) ◽  
pp. 789
Author(s):  
Kirana Asmitha Dewi ◽  
Maryanto Maryanto

The purpose of this study was to: 1) To determine the form of non-tax state revenues (non-tax) in the transfer of land rights under Act No. 9 in 2018 at the National Land Agency of Semarang. 2) To determine the barriers and solutions in implementing the collection of non-tax state revenues (non-tax) in the National Land Agency of Semarang In the transition of land rights. The data used this research is primary data, secondary data, and data that can support tertiary study, which is then analyzed by the method of empirical juridical approach in this research means is that in analyzing the problems made by combining the ingredients of the law (which is a secondary data) with the primary data collected in the field is about voting Non Tax Revenue Office Bada National Land Semarang city. This approach is implemented by conducting direct research of the respondents and narasumbr in the field with the aim to collect objective data, which is referred to as primary data.Based on the results of data analysis concluded that: 1)Lodging Tax State Revenue for the transfer-usually collected through intermediaries Deed Official Land (PPAT), although the edges remain submitted to the National Land Agency, and it could have been through a formula or a look of Value Zone Land is there, but at the time of calculation Land Deed official typically does not have any land value zone or commonly called Zoning Value of Land, it is estimated only through the ground's Value Zone only. Because all for the sake of security clien to avoid underpayment. And with the Non Tax Revenue This brings several benefits to the State, the institutions and the community itself. 2) With the non-tax state revenue has not run optimally, so there must be some rules and systems are modified so that it runs with optimal collection.Keywords: Non Tax Revenue; Transfer of Rights to Land; Buy and sell.


2020 ◽  
Vol 3 (1) ◽  
pp. 81
Author(s):  
Zaenul Arifin ◽  
Sukarmi Sukarmi

Group fights criminal acts defined as crimes of violence together as provided for in Article 170 of the Criminal Code. Data from Blora Regency police indicate that a fight between youth always the case in every year in the Blora Regency. This study aims to determine the role of the police in handling and overcoming a fight between youth, barriers and solutions in realizing the public order in Blora. The method used is the juridical sociological, descriptive analytical research specifications. The data used are primary data and secondary data, while the data collection method is field studies and literature. Using data analysis methods of qualitative analysis. The analysis used as knife crime prevention theory, theory and the theory of the role of law enforcement. The results showed that the role of the police in handling and overcoming a fight between youth in realizing the public order in Blora is through the efforts of non penal (preventive) and attempts penal (repressive). Barriers arising in the treatment and prevention of fights between youth to realize the public order in Blora is the number of police personnel limited, the police difficult to present witnesses so that not all the perpetrators can be arrested, the third party to interfere in the settlement of the problem, and the lack of awareness Public.Keywords: Role; National Police; Prevention; Fights Between Youth.


Author(s):  
Johannes H. De Kock ◽  
Basil J. Pillay

Background: South Africa (SA) has been facing serious challenges in providing human resources for the delivery of essential mental health (MH) services. The majority of its prescribing MH specialists, psychiatrists, practise in private, urban and peri-urban areas. The findings of a situation analysis audit of psychiatrist human resources in the public rural primary healthcare (PRPHC) sector are presented in this paper.Method: This audit was based on both primary and secondary data. The primary data were obtained from key informant interviews with the clinical heads of 160 PRPHC facilities, while the secondary data comprised a literature review.Results: The results indicate that psychiatrists are severely underrepresented, employed at a rate of 0.03 per 100 000 population in SA’s PRPHC settings.Conclusions: Because of a lack of MH nurses and medical officers dedicated to MH in PRPHC facilities, recommendations are made that the current task shifting strategy be revisited to include more cadres of MH professionals with specialised psychopharmacological training, as non-medical prescribers at PRPHC level. It is advised that visiting psychiatrists and family physicians be involved in the construction of training and supervision programmes for non-medical prescribers at the primary healthcare level.


Author(s):  
Samuel Atsibh Gebreyesus

In civilized societies taxation is one of the oldest activities, which has been playing a key role for thousands of years. Public expenditure in developing countries like Ethiopia plays an important role in the process of economic development. The general objective of the study was to make a Comparative analysis of government tax revenue and expenditure budget of the federal government of Ethiopia. To conduct the study both primary and secondary data were used. Primary data were collected from the ministry of finance and economic cooperation and the tax authority using questionnaire and interviews. The collected data were analyzed using SPSS 21 version. The findings show that the tax authority has limitations in using technologies to modernize the tax administration, poor the tax collection capacity. The Tax to GDP ratio of the country is low as compared to the sub-Saharan countries. There are different factors for the poor tax collection performance; weak enforcement and low tax audit coverage, and lack of strong cooperation with stakeholders. The government has weaknesses in the management public resources. The tax authority should use different Medias to create taxpayers awareness about tax, should strengthen its tax enforcement department to bring non taxpayers to the tax net.       


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