scholarly journals EKSISTENSI PAJAK BAGI PEMBANGUNAN NASIONAL

2021 ◽  
Vol 17 (1) ◽  
pp. 43-54
Author(s):  
Zakka Pranggapati Janges ◽  
ILHAM AJI PANGESTU
Keyword(s):  
Welfare State ◽  
Social Trust ◽  
Good Governance ◽  
Public Awareness ◽  
National Development ◽  
Tax Compliance ◽  
Tax Collection ◽  
Good Image ◽  
The Public ◽  
Principle Of Justice

Abstract Taxes are mandatory contributions imposed on the public coercively by state without direct reciprocal obtained from the tax payment. The main purpose of such is as state revenue for national development which aims to improve the welfare of its people and is collected based on the principle of justice. This can be observed from 3 perspectives, which is philosophical, juridical, and sociological perspectives. Philosophically, tax collection is fair because it is desired and approved by the public through DPR as the people’s representative who creates law on tax collection. Moreover, the collected taxes are also for national development in order to achieve welfare state. Juridically, the government has made efforys to improve tax regulations to keep up with the times and society since the early days of independence, such as UU KUP that has beed revised several times from 1983 to 2009. In addition, the issued tax regulations also prioritize elements of justice such as PPh which in calculation uses progressive rates and PTKP. Sociologically, public awareness is still lacking. This can be solved by government efforts to create good image of tax by implementing the principles of good governance in order to create social trust and the people themselves want to pay taxes (voluntary tax compliance). Keywords: Tax, National Development, Principle of Justice, Welfare State. Abstrak Pajak merupakan iuran wajib yang dikenakan kepada masyarakat oleh negara yang bersifat memaksa dan tidak ada timbal balik kepada masyarakat secara langsung yang didapatkan dari pembayaran pajak tersebut. Tujuan utama pemungutan pajak yaitu sebagai pendapatan negara guna pembangunan negara yang bertujuan untuk menyejahterakan rakyatnya dan dipungut berdasarkan asas keadilan. Hal ini dapat dilihat dari 3 perspektif yaitu perspektif filosofis, yuridis, dan sosiologis.Secara filosofis pemungutan pajakadil karena dikehendaki dan disetujui oleh masyarakat melalui DPR sebagai perwakilan rakyat yang menciptakan undang-undang mengenai pemungutan pajak sehingga kedaulatan rakyat tetap diagungkan.Selain itu pajak yang dipungut juga untuk pembangunan nasional agar terciptanya welfare state. Secara yuridis, pemerintah telah berupaya memperbarui peraturan perpajakan untuk mengikuti perkembangan zaman dan masyarakat sejak awal masa kemerdekaan, seperti UU KUP yang telah berubah beberapa kali sejak tahun 1983 sampai terakhir 2009. Selain itu peraturan perpajakan yang dikeluarkan pemerintah juga mengutamakan unsur keadilan seperti PPh yang dalam perhitungannya menggunakan tarif progresif dan mengenal adanya PTKP.Secara sosiologis, kesadaran membayar pajak di dalam masyarakat masih kurang.Hal ini dapat diatasi dengan upaya pemerintah mewujudkan good image of tax dengan menjalankan prinsip good governance agar terciptanya social trust dan masyarakat dengan sendirinya ingin membayar pajak (voluntary tax compliance). Kata Kunci: Pajak; Pembangunan Negara; Asas Keadilan; Welfare State.

scholarly journals Modernization of managerial approaches to combating corruption in the context of ensuring the European integration of Ukraine

2019 ◽  
pp. 66-72
Author(s):  
Hanna Pashkova
Keyword(s):  
European Integration ◽  
Financial Stability ◽  
Public Perception ◽  
Good Governance ◽  
Public Awareness ◽  
Public Institution ◽  
Local Conditions ◽  
The Public ◽  
Complex Goal

The article investigates the phenomenon of corruption as a systemic possibility of forbidden actions and violation of established norms in public administration. Corruption is drawn here as a dangerous social and political phenomenon that emerges as one of the key threats and impediments to the successful development and reconstruction of a country on the way of its European integration. It emerges due to such reasons as blurred authority, insufficient publicity and transparency of the public institution and its’ representatives activity, low index of accountability, which leads to the emergence of personal incentives for officials and, above all, the absence of penalties for violations of rules. Accordingly, the fight against corruption and the public perception of this phenomenon should now be based on regular assessments of the situation in the regions. And national and local strategies to reduce the perception of corruption by the population of the country should be targeted for the long term. Such activities should be based today on the clear principles that define the limits of anti-corruption policy on the central level. Therefore, adherence to these principles can serve as a measure of the efficiency of the state’s anti-corruption policy. The prerequisites for the emergence and progression of this phenomenon on the territory of Ukraine have been determined in the article. The following principles include: political will; financial stability; public awareness raising; assessing the context and local conditions; engaging facilitators; problem identification, risk assessment and stakeholders identification; good governance; complex goal setting; a display of trust and stakeholder engagement; message creation and directing; motivating stakeholders and their expectations framing.

scholarly journals Allmänhetens syn på våldsbejakande extremism: En balans mellan sociala, ekonomiska och polisiära åtgärder

2020 ◽  
Vol 107 (3) ◽  
pp. 197-216
Author(s):  
Lars Korsell ◽  
Tomas Axelson ◽  
Jonas Stier
Keyword(s):  
Welfare State ◽  
Social Trust ◽  
Public Support ◽  
Left Wing ◽  
Swedish Population ◽  
The Public ◽  
Swedish Model ◽  
Violent Extremism ◽  
Swedish Society ◽  
Democratic Principles

AbstractThe so-called Swedish model of trust is characterised by strong public support for the idea of an individual-based and extensive welfare state, well-developed state individualism, high levels of social trust, widespread appreciation of the judiciary, openness, tolerance, and a free and independent press. Today, Swedish society faces several challenges. Will the Swedish model of trust be eroded or is it relatively resilient to stress? A Novus survey from 2019 found that a total of 74 percent of the Swedish population were very or quite worried about Islamic extremism, 66 percent very or quite worried about right-wing extremism and 46 percent very or quite worried about left-wing extremism. Other surveys show that the public is also concerned about the deterioration of the welfare state, social gaps, the increased number of refugees to Sweden and xenophobia. Moreover, the Novus survey shows that 65 percent believe that violence-promoting extremism will increase in Sweden in the coming ten-year period. 22 percent indicate that they have become suspicious of people they have encountered in everyday situations and 15 percent  have avoided large crowds, e.g. shopping malls, pedestrian areas and subways. When asked which measures are good for increasing security in society, common answers were to reduce social exclusion, increase camera surveillance in public places and provide more information on democratic principles and values. These answers indicate that Swedish public opinion has a relatively balanced view of public measures against violent extremism, which is consistent withthe Swedish model of trust. In general, the public does not propose the implementation of overly excessive measures against violent extremism. However, given continued public concern over the development of violent extremism, the long term stability of the Swedish model of trust remains in question.

scholarly journals TANTANGAN DALAM PENYELENGGARAAN PELAYANAN PUBLIK YANG EFEKTIF PADA PANDEMI COVID 19

2021 ◽  
Vol 7 (2) ◽  
pp. 459-480
Author(s):  
Winsherly Tan
Keyword(s):  
Health Care ◽  
Public Transport ◽  
Public Services ◽  
Good Governance ◽  
Public Awareness ◽  
The Public ◽  
General Obligation ◽  
Government Capacity ◽  
The Government ◽  
The Welfare State

State or government affairs shall be conducted in accordance with the principles of good governance. This is considered a must in normal times and more so when the government have to deal with the COVID-19 pandemic. This general obligation is also in line with the theory proposed by Muchsan about the welfare state and the government’s obligation to provide public services. But reality shows a different picture. The Indonesian government seems to fail in providing good and reliable services in health care, public transport, social assistance, economy, and security.  One solution proposed is to appoint a person in charge of managing public complaints. The expectation is that this will empower the public, raise public awareness and increase government capacity to provide for public services.

scholarly journals PUBLIC ADMINISTRATION AND THE CHALLENGE OF NATIONAL DEVELOPMENT IN NIGERIA: CHALLENGES AND PROSPECTS

2020 ◽  
Vol 7 (1) ◽  
pp. 39-45
Author(s):  
Dominic Shimawua ◽  
Keyword(s):  
Public Administration ◽  
Public Service ◽  
Large Scale ◽  
Good Governance ◽  
National Development ◽  
Capacity Utilization ◽  
Poor Performance ◽  
Public Servants ◽  
The Public ◽  
High Crime

Contemporary Nigeria is plagued with the problems of widespread poverty, large-scale unemployment, technological backwardness, low capacity utilization, inadequate and decayed social and physicalinfrastructure, high incidence of diseases, high crime rate, among others. These disturbing socio-economicindicators in Nigeria are among the worst in the world. Ironically, these unpleasant indicators exist side-byside the country’s great national wealth and potentials, with an enviable stock of human resources whopossess knowledge, expertise and skills especially in the public service. Unfortunately, it appears these knowledgeable public servants are unable to serve as catalysts in the development of the nation. This situation makes the Nigerian case paradoxical. The objective of this study therefore is to identify the challenges preventing Nigerian public administration from playing its catalyzing role in the development of the country as well as to proffer possible solutions. One of the findings is that bribery and corruption are a bane of Nigerian public administration. In fact, they constitute a serious impediment to national development. The paper recommends, inter alia, the empowering of the anti-corruption institutions and introduction of information and communication technology in public governance. The paper submits that the label of poor performance and absence of excellence in the public service has the tendency to undermine development and good governance in Nigeria.

scholarly journals PENDAYAGUNAAN FREIES ERMESSEN PEJABAT PEMERINTAHAN DALAM KONSEP NEGARA KESEJAHTERAAN

2016 ◽  
Author(s):  
Dyah Adriantini Sintha Dewi ,
Keyword(s):  
Welfare State ◽  
Public Interest ◽  
Good Governance ◽  
Government Officials ◽  
The Public ◽  
The Welfare State

<p>Abstract<br />Freies ermessen is the authority freegiven to government officials in order to provide the best service for citizens , which is a consequence of the concept of the welfare state aimed at the welfare of society . In this case , there is principle that government should not refuse to solve a problem with no reason or no rules , so that the public interest is not harmed , officials were given the authority to interpret and apply its own rule for resolving the problems faced by the community. However , to avoid irregularities freies ermessen then it must comply with the general principles of good governance and required their means of control , control of the judicial , political and administrative .<br /><em>Key Words:Freies ermessen , officials , the welfare state</em></p><p>Abstrak<br />Freies ermessen merupakan kewenangan bebas yang diberikan kepada pejabat pemerintahan dalam rangka memberikan pelayanan yang terbaik bagi warga masyarakat, yang merupakan konsekuensi dari adanya konsep negara kesejahteraan (welfarestate) yang bertujuan untuk mensejahterakan masyarakat. Dalam hal ini dikenal adanya prinsip bahwa pemerintah tidak boleh menolak untuk menyelesaikan suatu masalah dengan alasan tidak atau belum ada aturannya, sehingga agar kepentingan masyarakat tidak dirugikan, pejabat diberi kewenangan untuk menafsirkan dan menerapkan sendiri suatu aturan untuk menyelesaiakan masalah yang dihadapi oleh masyarakat. Namun demikian, untuk menghindari penyimpangan maka freies ermessen itu harus sesuai dengan asas-asas umum pemerintahan yang baik serta diperlukan adanya sarana kontrol, baik kontrol yudisial, politik maupun administratif.<br /><em>Kata Kunci: freies ermessen, pejabat, negara kesejahteraan</em></p>

scholarly journals PENDAYAGUNAAN FREIES ERMESSEN PEJABAT PEMERINTAHAN DALAM KONSEP NEGARA KESEJAHTERAAN

2016 ◽  
Vol 5 (1) ◽  
Author(s):  
Dyah Adriantini Sintha Dewi
Keyword(s):  
Welfare State ◽  
Key Words ◽  
Public Interest ◽  
Good Governance ◽  
Government Officials ◽  
The Public ◽  
The Welfare State

<p align="center"><strong><em>Abstract</em></strong></p><p><em>Freies ermessen is the authority freegiven to government officials in order to provide the best service for citizens , which is a consequence of the concept of the welfare state aimed at the welfare of society . In this case , there is principle that government should not refuse to solve a problem with no reason or no rules , so that the public interest is not harmed , officials were given the authority to interpret and apply its own rule for resolving the problems faced by the community. However , to avoid irregularities freies ermessen then it must comply with the general principles of good governance and required their means of control , control of the judicial , political and administrative .</em></p><p><strong><em>Key Words</em></strong>:<em>Freies ermessen , officials , the welfare state</em></p><p align="center"><strong>Abstrak</strong></p><p><em>Freies ermessen </em>merupakan kewenangan bebas yang diberikan kepada pejabat pemerintahan dalam rangka memberikan pelayanan yang terbaik bagi warga masyarakat, yang merupakan konsekuensi dari adanya konsep negara kesejahteraan (<em>welfarestate</em>) yang bertujuan untuk mensejahterakan masyarakat. Dalam hal ini dikenal adanya prinsip bahwa pemerintah tidak boleh menolak untuk menyelesaikan suatu masalah dengan alasan tidak atau belum ada aturannya, sehingga agar kepentingan masyarakat tidak dirugikan, pejabat diberi kewenangan untuk menafsirkan dan menerapkan sendiri suatu aturan untuk menyelesaiakan masalah yang dihadapi oleh masyarakat. Namun demikian, untuk menghindari penyim- pangan maka <em>freies ermessen </em>itu harus sesuai dengan asas-asas umum pemerintahan yang baik serta diperlukan adanya sarana kontrol, baik kontrol yudisial, politik maupun administratif.</p><strong>Kata Kunci: </strong><em>freies ermessen</em>, pejabat, negara kesejahteraan

scholarly journals IPTEKS PERATURAN PERPAJAKAN, KUALITAS PELAYANAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR PADA BADAN PENGELOLAH PAJAK DAN RETRIBUSI DAERAH PROVINSI SULAWESI UTARA

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Harianti H. Basri ◽  
Sonny Pangerapan
Keyword(s):  
Service Quality ◽  
Motor Vehicle ◽  
National Development ◽  
Tax Compliance ◽  
Tax Collection ◽  
Source State ◽  
Positive Effect ◽  
State Revenues

Taxes are main source state revenues where state activities such as national development financed from taxes are implement the. This study aims know application knowledge, technology about tax regulations, service quality, and tax sanctions to taxpayers, service quality has a positive effect, Compliance with taxpayers in paying greatly determines effectiveness Motor Vehicle Tax collection, regulations, service quality sanctions influence motor vehicle taxpayer registered in Badan Pengelolah Pajak dan Retribusi Daerah Provinsi Sulawesi Utara.Keywords : Vehicle tax, Tax sanctions, Service Quality and Tax Compliance

scholarly journals Religious Radicalism and Pluralism: The Conflict Between Religious People and Relation of Power Industry in Bekasi

2015 ◽  
Vol 2 (2) ◽  
pp. 45-56
Author(s):  
Aden Rosadi
Keyword(s):  
State Government ◽  
Good Governance ◽  
Social Issues ◽  
Public Awareness ◽  
Transition Process ◽  
Legal Framework ◽  
The Public ◽  
Religious Radicalism ◽  
The Government ◽  
The Relationship

Based on category, this program leads to three social issues. First, public awareness about the significance of the view of life that is more tolerant, open and more pluralis amid development of industrialization. Industrialization that developed in centers of growth (growth poles), which prominently still holdsrural-agrarian values, has given rise to what is called the proletarian farmers. "Proletarisation" was preceded by transition process of the function of farmland into industrial land, thus causing economic activity became more intense and integrated into industrial capitalism. This leads to the occurrence of an identity crisis that led to theopposition attitude in most communities, especially those who associated with the existence of other religions. Second, these changes have an impact on the emergence of community with radical attitude by carrying the religious themes. The construction of houses of worship, which is actually the "House of God" for any religions, considering the dangers may threaten the existence of the community and other faiths. The value system was formed, as a society oppressed became one of the motivators and catalysts for the inception of religious radicalism at the low level community. Third, the Government's policy regarding the construction of a harmony is among believers. This last part is related to the concept of good governance. As an institutional approach, the concept of good governance (good governance) is defined as the interaction between the organizers of the State (Government) and groups in the community. According to the World Bank, there are at least four important dimensions of good governance, i.e. example, effective legal framework, information that is in line with the transparency (accountability or Government) and the availability of well-educated workforce. In this context, the position of District Government of Bekasi becomes one of the institutions, which is responsible for the running of the relationship between the Government, employers or investors, religious figures, and the public as the three interest groups that cannot be separated in developing awareness of pluralism in religious life in the community.

scholarly journals BATAS-BATAS NORMATIF PRINSIP PARTISIPASI DALAM PERUNDANG-UNDANGAN SISTEM PERENCANAAN PEMBANGUNAN NASIONAL

2017 ◽  
Vol 4 (1) ◽  
pp. 170
Author(s):  
Syafruddin Muhtamar
Keyword(s):  
Decision Making ◽  
Public Participation ◽  
Good Governance ◽  
National Development ◽  
Development Planning ◽  
Planning System ◽  
Decision Making Process ◽  
The Public

One of the most fundamental principles of Good Governance is the principle of participation. The more substantial public participation in the decision-making process the better the government's policy products. The national development planning system regulated in the form of legislation, has incorporated the principle of participation in such instruments. However, in some respects, the legislation has not been set ideally about the normative limits on the extent to which the public participation is real can be done, so as to guarantee the quality of the resulting product policies. The lack of seriousness of government in applying the principle of participation in the system of development planning finally Positioning society in symbolic participation, not on substantial partisipation.Keyword : Good Governance, Participation, Development PlanningSalah satu prinsip Good Governance yang paling mendasar adalah prinsip partisipasi. Semakin subtansial partisipasi masyarakat dalam proses pengambilan keputusan maka semakin baik produk kebijakan pemerintahan tersebut. Sistem perencanaan pembangunan nasional yang diatur dalam bentuk perundang-undangan, telah memasukkan prinsip partisipasi dalam instrumen hukum tersebut. Namun dalam tataran tertentu, perundang-undangan tersebut belum mengatur secara ideal mengenai batas-batas normatif mengenai sejauh mana partisipasi masyarakat itu secara nyata dapat dilakukkan, sehingga menjadi jaminan kualitas atas produk kebijakan yang dihasilkan.Ketidakseriusan pemerintah dalam penerapan prinsip partisipasi dalam sistem perencanaan pembangunan akhirnya memposisikan masyarakat dalam partisipasi simbolik, bukan pada partrisipasi subtansial.Kata Kunci : Good Governance, Partisipasi, Perencanaan Pembangunan

scholarly journals Influence of Tax Knowledge and Awareness on Tax Compliance Among Investors in the Export Processing Zones in Kenya

2018 ◽  
Vol 6 (10) ◽  
Author(s):  
Obongo Matibe Bernard ◽  
Dr. Florence S. Memba ◽  
Dr. Oluoch Oluoch
Keyword(s):  
Public Awareness ◽  
Tax Compliance ◽  
Primary Data ◽  
Cross Sectional Survey ◽  
Export Processing Zones ◽  
Cross Sectional ◽  
The Public ◽  
Awareness Campaigns ◽  
Laws And Regulations ◽  
Export Processing

The objective of this study was to examine the influence of tax knowledge & awareness on tax compliance among Export Processing Zones investors in Kenya. This research used a cross sectional survey research design. The study population comprised of 152 duly registered and licensed firms by the Export Processing Zones Authority.  Since all the registered investors in the three Kenyan Cities were considered for the study, a census sampling technique was employed. Primary data was gathered using structured questionnaires and captured through a 5-point type Likert Scale questionnaire. Statistical Package for Social Sciences (SPSS) was used in the analysis of data. Data was analyzed by use of descriptive and inferential statistics. Analysis of Variance (ANOVA), multiple regression and correlation analysis was carried out to test the hypothesis. The study established that a significant number of organizations put emphasis on employee training geared at improving their tax knowledge and awareness, thus facilitating tax compliance. The study findings revealed that tax knowledge & awareness has a very close relationship with taxpayers’ ability to understand the laws and regulations of taxation, and their ability to comply with them. It was therefore possible to conclude that firms with well-trained employees on tax issues had a high likelihood of complying voluntarily with tax laws and regulations. The study also led to a conclusion that tax knowledge and awareness had a positive and significant relationship with tax compliance. The study recommends that the Revenue Authorities should embark on public awareness campaigns to educate the public and investors on their role and responsibilities in taxation rather than approaching the matter from a legal obligation perspective. This will create a sense of responsibility in compliance rather than fear for non-compliance. Putting in place active customer oriented information desks as well as client feedback mechanisms is also a necessary tool of increasing tax compliance. Further, more robust measures should be adopted in educating the public and investors on the tax issues and policies through regular training programmes, media advertisements, workshops and seminars.     Key Words: Tax Compliance, Tax Knowledge & Awareness, Export Processing Zones

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