scholarly journals REALITAS PENATAUSAHAAN PIUTANG PAJAK PEMERINTAH

2021 ◽  
Vol 6 (2) ◽  
pp. 139-158
Author(s):  
Dian Pratiwi ◽  
Dwi Martani
Keyword(s):  
Data Exchange ◽  
Qualitative Method ◽  
Business Processes ◽  
Analysis Data ◽  
Units Of Analysis ◽  
Directorate General ◽  
The Republic ◽  
Tax Court ◽  
Multiple Units

The Audit Board of the Republic of Indonesia (BPK) had findings on tax receivables in the last seven years, indicate that the DGT has not managed tax receivables properly. This study aims to analyze problems in the administration of tax receivables at DGT, benchmarking with other countries, and provide suggestions to solve these problems. This study uses a qualitative method with case studies at the DGT and some other tax authorities as multiple units of analysis. Data collection are carried out through interviews and documentation. The results show several problems in the administration of tax receivables at DGT that lead to the system, Taxpayer Account application, regulation, human resource, and exchange of information. Some suggested solutions to solve these problems are integrating existing systems in DGT, developing Taxpayer Accounts, improving the quality of human resources and conducting regular supervision, revised PER-08/PJ./2009 and affirming rules for DGT's recurring business processes, and building a data exchange system between the DGT and the Tax Court as well as the DGT and Directorate General of the Treasury

scholarly journals STRATEGIES TO IMPROVE THE QUALITY OF PASSPORT SERVICES IN IMMIGRATION OF INDONESIA

2020 ◽  
Vol 1 (1) ◽  
pp. 35-54
Author(s):  
Deandra Rizkiara Maheswari
Keyword(s):  
Qualitative Method ◽  
Public Services ◽  
The Public ◽  
Community Needs ◽  
Excellent Service ◽  
Directorate General ◽  
Descriptive Approach ◽  
The Republic ◽  
Service Standards

The Directorate General of Immigration, under the auspices of the Ministry of Law and Human Rights of the Republic of Indonesia as a public organization, should provide public services to the community. Various efforts have been made to provide the best passport services, but there are still some complaints from the public and problems with passport services. Therefore, it is crucial to improve the quality of passport services for Indonesian citizens. The problems discussed in this study are how the strategy in improving the quality of passport-making services can be applied by the Immigration Office in Indonesia and the obstacles faced in improving the quality of passport services in Indonesia. The research method used in this research is a qualitative method with a descriptive approach. The results of this study are that there are 4 (four) steps and strategies to improve the quality of passport services: Improving employee competence in public services, meeting community needs, setting service standards and standard operating procedures, and building a culture of excellent service.

scholarly journals PENGARUH PENGGUNAAN HANDPHONE TERHADAP INTERAKSI SOSIAL REMAJA DI DESA DAYAH MEUNARA KECAMATAN KUTAMAKMUR KABUPATEN ACEH UTARA

2018 ◽  
Vol 4 (2) ◽  
pp. 19
Author(s):  
Muchlis Aziz ◽  
Nurainiah Nurainiah
Keyword(s):  
Social Interaction ◽  
Mobile Phones ◽  
Qualitative Method ◽  
Analysis Data ◽  
Reliable Data ◽  
Face To Face ◽  
Inhibiting Factors ◽  
The Social ◽  
Data Collection Technique

This study entitled the influence of the use of mobile phones on the social interaction of adolescents in Dayah Meunara Village, Kutamakmur District, North Aceh Regency. Mobile is one of the elegant devices that can help make it easier for humans to interact through long distances though. However, the presence of this mobile phone should not be a cause of changes in social interaction for teenagers. The purpose of this study was to determine the effect of using mobile phones on the social interaction of adolescents in Dayah Meunara Village, Kutamakmur District, North Aceh Regency and to understand the factors that hindered the pattern of social interaction in the Dayah Meunara Village, Kutamakmur District, North Aceh Regency. This study uses a qualitative method, where the researcher thoroughly examines the facts found in the research location in accordance with the focus of the problem, by examining directly, then the results of the analysis data are presented and given discussion. To get accurate and reliable data, the data collection technique is done through observation, interviews and documentation. The results of the study explained that mobile phones can influence the social interaction of adolescents in Dayah Meunara Village, both positive and negative influences. Positive influences include making it easy to communicate even when far away. While the negative influences include being able to make teenagers experience dysfunction, when face-to-face interaction decreases immediately, the presence of mobile phones interferes with the quality of direct interactions, mobile phones make hyperpersonal teenagers, mobile phones make consumers consumptive and mobile phones make teenagers less sensitive to the environment. The inhibiting factors for the pattern of social interaction among adolescents in Dayah Meunara Village are family, community, religious, customs and habits. These factors can make social change in adolescents in particular and society in general. Keywords: Mobile, Social Interaction

scholarly journals Peranan Pengeluaran Pemerintah Daerah Kabupaten Lumajang Dalam Peningkatan Kualitas Penduduk

2018 ◽  
Vol 8 (2) ◽  
pp. 72-85
Author(s):  
Suherman Suherman ◽  
Musaiyadi Musaiyadi ◽  
Dika Huriyatul Mukaromah
Keyword(s):  
Health Sector ◽  
Secondary Data ◽  
Economic Education ◽  
Government Expenditures ◽  
Education And Health ◽  
Directorate General ◽  
Fiscal Balance ◽  
The Republic ◽  
Quality Of The Population

This study describes the effect of government expenditures in economic, education, and health sectors toward the quality index of the population in Lumajang regency. Jenis data yang digunakan dalam penelitian ini adalah data sekunder , diperoleh dari Direktorat Jenderal Perimbangan Keuangan Republik Indonesia, Badan Pusat Statistik Jawa Timur dan Kabupaten Lumajang. The type of data used in this study is secondary data, obtained from the Directorate General of Fiscal Balance of the Republic of Indonesia, Central Statistics Agency of East Java and Lumajang District. Metode analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda. Data analysis method used in this research is multiple linear regressions. Dari hasil analisis diperoleh kesimpulan: pengeluaran pemerintah sektor ekonomi dan pendidikan ber pengaruh signifikan statistik From the analysis results obtained conclusion: government expenditures of economic and education sectors have significant statistical influenceterhadap peningkatan kualitas penduduk di Kabupaten Lumajang sedangkan sektor kesehatan tidak berpengaruh dalam peningkatan kualitas penduduk di Kabupaten Lumajang. toward improving the quality of the population in Lumajang district while the health sector has no effect in improving the quality of the population in Lumajang Regency. Rekomendasi yang bisa diajukan dari hasil penelitian ini adalah p emerintah Kabupaten Lumajang tetap mempertahankan nilai pengelu a ran di Recommendations can be submitted from the results of this study are Lumajang government must retains a value of expand in sektor ekonomi dan sek tor pendidikan, dan perlu menambah jumlah pengeluaran di sek tor kesehatan agar pengeluaran ini berpengaruh signifikan terhadap pembangunan kualitas penduduk di Kabupaten Lumajang . economic and education sectors, and they need to increase the amount of spending in the health sector so that this spending significant effect on the development of population quality in Lumajang.

scholarly journals KINERJA APARATUR DALAM MENINGKATKAN KUALITAS PELAYANAN DI BADAN PENGHUBUNG PEMERINTAH PROVINSI KALIMANTAN TENGAH DI JAKARTA

2021 ◽  
Vol 3 (1) ◽  
pp. 82-98
Author(s):  
Ichsan Fravidya Nugraha ◽  
Khasan Effendy ◽  
Dahyar Daraba
Keyword(s):  
Quality Of Service ◽  
Qualitative Method ◽  
Descriptive Analysis ◽  
Analysis Data ◽  
Poor Quality ◽  
Provincial Government ◽  
Central Kalimantan ◽  
Limited Opportunity ◽  
Technical Capability

This study was aimed to investigate the performance of the workers of the Liaison Agency of the Central Kalimantan Provincial Government in delivering their services. This study employed the qualitative method with descriptive analysis. Data used in this studywere obtained through interview, observation, and document analysis. This study examined the performance of the workers in improving the quality of service and focused on the mechanism and strategy that the workers used in conducting their duties andidentification of the factors that affecting their performance. Then, all the datawere analyzed using the SWOT method and Litmust Test. The result of this study shows that the performance of the workers of the Liaison Agency of the Central Kalimantan Provincial Government is not optimal. Some of the difficulties that are found to be the reasons of the dissatisfied performance of the workers are the low level of education and knowledge and the lack of experience. Furthermore, there is only a few numbers of workers that have the technical capability, limited opportunity to improve their capability through education or training either in structural or functional form, and the limited chance to pursue higher education that caused the poor quality of service.

scholarly journals Analysis the Fulfilment of Physical and Psychological Needs of Convicted Criminal From An Islamic Law Perspective

2020 ◽  
Vol 2 (1) ◽  
pp. 49-62
Author(s):  
Safiuddin Safiuddin ◽  
Muhammad Akbar ◽  
Muhammad Syarif Hasyim
Keyword(s):  
Qualitative Method ◽  
Islamic Law ◽  
Analysis Data ◽  
Psychological Needs ◽  
Face To Face ◽  
Family Head ◽  
Sexual Desires ◽  
The Status ◽  
Quality Of Living

This study discusses the implementation of conditional leave (CL) in fulfilling prisoners' physical and phsychological need of  prisoners from Islamic law perspectives. This study used qualitative method with data collection techniques through observation, indepth-interviews and written material analysis. Data was analysed through data reduction, presentation, verification, and drawing conclusions. The results of the study show that obligatory livelihoods for husbands with prisoner status was fulfilled through the efforts made by inmates such as a business that is still moving and producing that can be used by the wife to meet needs. Less implemented, this is based on the still potential of prisoners to provide for their wives needs through the provision of relatives even though the fulfillment of the quality of living needs is not optimal. While the fulfillment of the psychological needs  supported  by inmates, namely giving love, education, and distribution of sexual desires, in the form of face-to-face and joking with his wife, while channeling sexual desires in the effort to fulfill the inner living is rarely done except for prisoners getting conditional leave (CL) ). The livelihood of the husband who is undergoing a period of punishment is not contrary to Islamic law, although on one hand the status remains as a family head who has obligations that must be fulfilled. Islam views this with three legal stipulations, the first is the obligation to make a living, the second is the obligation to earn a living and the third is the obligation to make a living fall.

scholarly journals PENGARUH PENGGUNAAN HANDPHONE TERHADAP INTERAKSI SOSIAL REMAJA DI DESA DAYAH MEUNARA KECAMATAN KUTAMAKMUR KABUPATEN ACEH UTARA

2018 ◽  
Vol 4 (2) ◽  
Author(s):  
Muchlis Aziz ◽  
Nurainiah Nurainiah
Keyword(s):  
Social Interaction ◽  
Mobile Phones ◽  
Qualitative Method ◽  
Analysis Data ◽  
Reliable Data ◽  
Face To Face ◽  
Inhibiting Factors ◽  
The Social ◽  
Data Collection Technique

This study entitled the influence of the use of mobile phones on the social interaction of adolescents in Dayah Meunara Village, Kutamakmur District, North Aceh Regency. Mobile is one of the elegant devices that can help make it easier for humans to interact through long distances though. However, the presence of this mobile phone should not be a cause of changes in social interaction for teenagers. The purpose of this study was to determine the effect of using mobile phones on the social interaction of adolescents in Dayah Meunara Village, Kutamakmur District, North Aceh Regency and to understand the factors that hindered the pattern of social interaction in the Dayah Meunara Village, Kutamakmur District, North Aceh Regency. This study uses a qualitative method, where the researcher thoroughly examines the facts found in the research location in accordance with the focus of the problem, by examining directly, then the results of the analysis data are presented and given discussion. To get accurate and reliable data, the data collection technique is done through observation, interviews and documentation. The results of the study explained that mobile phones can influence the social interaction of adolescents in Dayah Meunara Village, both positive and negative influences. Positive influences include making it easy to communicate even when far away. While the negative influences include being able to make teenagers experience dysfunction, when face-to-face interaction decreases immediately, the presence of mobile phones interferes with the quality of direct interactions, mobile phones make hyperpersonal teenagers, mobile phones make consumers consumptive and mobile phones make teenagers less sensitive to the environment. The inhibiting factors for the pattern of social interaction among adolescents in Dayah Meunara Village are family, community, religious, customs and habits. These factors can make social change in adolescents in particular and society in general. Keywords: Mobile, Social Interaction

scholarly journals PENGARUH MUTU PELAYANAN PERPAJAKAN DAN KEPUASAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAKPADA SISTEM E-FILING PERPAJAKAN DI INDONESIA

2018 ◽  
Author(s):  
Yohanes Mardinata Rusli
Keyword(s):  
Significant Relationship ◽  
Tax Compliance ◽  
Filing System ◽  
Directorate General ◽  
Analytical Research ◽  
Ministry Of Finance ◽  
The Republic ◽  
The Individual ◽  
Positive Effect

<p><em>This study is intended to determine the effect of the tax service quality and satisfaction of taxpayers on tax compliance within the individual educational foundation noble mother.</em><em> This study uses quantitative analytical research method, where the data obtained through the distribution of questionnaires to individual taxpayers in the environment of Bunda Mulia education foundation in Jakarta. Data obtained then processed by using software SPSS 23. The results of this study indicate the existence of: (a) positive and significant relationship between the qualities of tax service tax officer (tax) to the taxpayer compliance of individuals; (b) a positive and significant relationship between the satisfactions of individual taxpayers on individual taxpayer compliance.The results represent that the quality of tax services provided by tax officials (tax authorities) have a positive effect on taxpayer compliance of individuals on the system of e-filing taxation in Indonesia. In addition, the level of personal taxpayer satisfaction in the noble education foundation also has a positive and significant impact on the taxpayer compliance of individuals on the tax e-filing system in Indonesia. This research has contributed in assisting and supporting the implementation of e-filing system organized by the Ministry of Finance of the Republic of Indonesia, especially the Directorate General of Taxation.</em></p><p><em> </em></p><p><strong><em>Keywords</em></strong><strong><em>:</em></strong><em> quality of tax service, taxpayers satisfaction, taxpayer compliance, personal taxpayers,e-filing system of Indonesian taxation.</em></p>

scholarly journals EFEKTIVITAS PELAKSANAAN REFORMASI PERPAJAKAN

2018 ◽  
Vol 11 (3) ◽  
pp. 220
Author(s):  
Oxy Mahendra Prabowo ◽  
Indarto Indarto
Keyword(s):  
Tax Reform ◽  
Employee Performance ◽  
Tax Revenue ◽  
System Management ◽  
Improve Performance ◽  
Excellent Service ◽  
Directorate General ◽  
Service Oriented ◽  
The Republic

<p>Direktorat Jenderal Pajak telah melakukan perubahan yang bersifat menyeluruh dan komprehensif di segala bidang. Salah satunya melalui pelaksanaan reformasi perpajakan dengan pembentukan kantor yang menerapkan sistem administrasi perpajakan modern dengan didukung teknologi informasi terkini. Perubahan organisasi ini diharapkan akan meningkatkan kinerja pegawai serta meningkatkan profesionalisme dan integritas pegawai agar mampu memberikan pelayanan yang prima yang berorientasi pada kepuasan wajib pajak sehingga dapat mempermudah dan membantu wajib pajak dalam memenuhi kewajiban perpajakannya. Penelitian ini difokuskan untuk meneliti efektivitas pelaksanaan reformasi perpajakan di Lingkungan Kantor Pelayanan Pajak Pratama Demak.</p><p>Narasumber dalam penelitian ini adalah pegawai dan wajib pajak di lingkungan Kantor Pelayanan Pajak Pratama Demak, serta Anggota Komisi XI Dewan Perwakilan Rakyat Republik Indonesia. Berdasarkan hasil penelitian, memperlihatkan bahwa pelaksanaan Reformasi Perpajakan di Kantor Pelayanan Pajak Pratama Demak sudah berjalan dengan baik. Melalui upaya-upaya peningkatan kualitas sumber daya manusia, manajemen sistem informasi terpadu, dan edukasi kepada wajib pajak yang berkesinambungan diharapkan Kantor Pelayanan Pajak Pratama Demak dapat meningkatkan kinerja dalam rangka pencapaian kepatuhan dan penerimaan pajak yang optimal.</p><p> </p><p>The Directorate General of Taxation has made changes that are comprehensive and comprehensive in all fields. One of them is through the implementation of tax reform with the establishment of an office that implements a modern tax administration system supported by the latest information technology. This organizational change is expected to improve employee performance and improve the professionalism and integrity of employees in order to be able to provide excellent service oriented to the satisfaction of taxpayers so as to facilitate and assist taxpayers in fulfilling their tax obligations. This study focused on examining the effectiveness of the implementation of tax reform in the Demak Primary Tax Office.</p><p>The interviewees in this study were employees and taxpayers in the Demak Primary Tax Office, as well as Commission XI Member of the People’s Representative Council of the Republic of Indonesia. Based on the results of the study, it was shown that the implementation of Tax Reform in the Demak Primary Tax Office had gone well. Through efforts to improve the quality of human resources, integrated information system management, and education to sustainable taxpayers, it is expected that the Primary Demak Tax Service Office can improve performance in order to achieve optimal compliance and tax revenue</p>

scholarly journals EVALUASI KESIAPAN PEMERINTAH DAERAH DALAM MENERAPKAN PERATURAN PEMERINTAH NO. 71 TAHUN 2010 (STUDI KASUS PADA DINAS PEKERJAAN UMUM KABUPATEN MINAHASA UTARA)

2015 ◽  
Vol 4 (1) ◽  
pp. 123
Author(s):  
Brian Taruna Nugraha ◽  
Sifrid Pangemanan ◽  
Stanley K. Walandouw
Keyword(s):  
Qualitative Method ◽  
Government Regulation ◽  
Accounting Standards ◽  
Public Works ◽  
Accrual Accounting ◽  
Government Accounting ◽  
Financial Governance ◽  
The Republic ◽  
The Government

Changes in financial governance of the Republic of Indonesia has always been done by the government to increase the quality of management, financial accountability and transparency of the country to the fullest. This is evidenced by the issuance of government accounting standards based on Government Regulation 71 of 2010 on the application of accrual-based government accounting standards. Government Regulation No. 71 of 2010 which confirms that the adoption of accrual accounting is implemented at the latest by 2015. This would require careful preparation so that the implementation of accrual accounting can be done well. The object of this research is Department Of Public Works In North Minahasa District. Data analysis methods used in this study is a qualitative method. From the research, explained that Department Of Public Works In North Minahasa District is ready to accrual-based SAP implementation.

scholarly journals THE IMPORTANCE OF LEAN MANUFACTURING AND SIX SIGMA CONCEPT FOR QUALITY MANAGEMENT OF SUPPLY CHAIN BUSINESS PROCESSES

2020 ◽  
pp. 285
Author(s):  
Jovana Stojanović ◽  
Goran Milovanović
Keyword(s):  
Supply Chain ◽  
Supply Chains ◽  
Six Sigma ◽  
Lean Manufacturing ◽  
Business Processes ◽  
Lean Six Sigma ◽  
Key Features ◽  
The Republic ◽  
Lean Supply Chain

The aim of this paper is to evaluate the importance of lean and six sigma concepts and techniques on the basis of systematic knowledge gathered from relevant scientific sources, both for discovering supply chain processes where potential waste can occur and for improving the quality of those processes. The paper will first outline the key features and effects of applying lean and six sigma concepts in manufacturing and supply chains. The focus is on the frameworks and potentials of implementing the lean concept in the Republic of Serbia. Then, the possibilities of integrating these concepts into the lean six sigma concept are presented and its role in eliminating defects in business processes. The penultimate part of the paper outlines the key features of lean supply chain while the final part contains the mathematical frameworks for designing six sigma supply chains.

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