Implementation of Data Collection Policy and Tax Information on Directorate General of Taxes

The Directorate General of Taxation has the authority to collect data and information related to taxation from agencies, institutions, associations, and other parties (ILAP) through Government Regulation No. 31 of 2012. Data and information collected from the ILAP, including transaction, identity, licensing, and non-transactional data, are used to build tax databases and explore potential taxation. This study aims to analyze the implementation of data and information collected in the context of taxation and investigate the factors that support and inhibit the implementation by using the variable implementation of the hybrid policy model. This work is qualitative research with a post-positivist approach. Data collection was done by conducting in-depth interviews and literature reviews. Data analysis was carried out through data reduction, presentation, conclusions, and verification. The study showed that the implementation of data collection and information related to taxation has helped the Directorate General of Taxation build a tax database and taxpayer profile. However, there are still obstacles, such as the unavailability of an information system to monitor data use and barriers in incomplete data received. The inhibiting factors affecting implementation are the non-target setting of policy objectives and standards, lack of resources, and inadequate communication and coordination. The factors that support the implementation of this policy are the high motivation of policy implementers, the active role of policy implementers, and the adaptability of implementers.

Holistic Approach in Risk and Security Management on Public Information

Public information is one of the government's efforts to provide public information regarding their performance and activities. However, even some regulations guide them, practice in public information management has not been optimal considering the information risks and threats, such as disclosing inappropriate information. For this reason, the literature study seeks to explore some efforts that can be made in information management, especially in Indonesia. This qualitative study tries to categorize and describe the management of public information in risk management and public information security in terms of technological management, process management, and human resource management. Technological management is expected to have an information system capable of providing a sense of security from threats, both malware and in building an effective system. Process management includes procedures, auditing, and a holistic approach to realizing effective public information management. Finally, human resource management emphasizes the importance of improving the quality of agents through training and leadership to act not only as a leader but also as a navigator and a translator of public information management. This study proposes a conceptual model based on those themes to minimize the effects of risks and threats on public information. Limitations and suggestions for future research are also discussed.

Preface JBA Vol. 17, No. 3, 2021

It contains Call for Paper, Indexer list where JBA is indexed in, copy of Accreditation Certificate, Editorial Team, Content of this edition, and From Editor greeting.

Indigeneous Public Administration: A Review and Deconstruction of the Idea, Concept, and Theory of Government and Governance

Indigenous Public Administration (IPA) has attracted researchers' attention and awareness of the importance of developing contextual theory and practice of public administration, especially in developing countries such as Indonesia. IPA emerges in many developing countries since the concept, theory and practice of Western Public Administration (WPA) have failed to respond to local issues, and therefore WPA practice is considered irrelevant. Basically, IPA is a constructed concept to fill a vacant space that unoccupied by Western Public Administration (WPA). This descriptive qualitative study aims to explain and criticize the theory and practice of IPA and WPA. The data were gathered from books, journals, institution reports, regulations and other relevant writings of organizations, professionals, and academicians. The technique of data analysis was based on a data analysis spiral. It reveals that IPA applies to countries such as Indonesia and China. In both countries, the practice of IPA helps to overcome public issues concerning social, economic, and political. It is expected that the findings of this study will pave the way for developing both concept and theory of IPA and responding to more complex society and government's demands and needs.

Current Content 2021

It contains published articles in JBA and list of reviewers who have reviewed both published and unpublished manuscripts received by JBA throughout 2021.

Networks in the Implementation of Illegal Gold Mining Countermeasure Policy in Kuantan Singingi Regency

This study aims to determine the implementation of the Illegal Gold Mining (IGM) Countermeasure policy in the Kuantan Singingi Regency. This study uses a multi-sectoral multi-organizational network model consisting of a Contextual Assessment approach to understanding the environmental context and identifying stakeholders in policy implementation and joint visioning. This study critically examines the IGM in the regency in qualitative perspective from various related articles. A systematic literature review was used to analyze national and international journal articles from nine managed databases based on these concerns. From the literature review, 22 relevant research-based articles in the last 15 years from 2007 to 2020 were selected from Google Scholar, Taylor, Francis Outline, Springer Link, Emerald Insight, Science Direct, Sage Journal Online, and Oxford Cambridge. Three stages were carried out: preparation, screening and validation, and content review. The findings include 1) research showing that stakeholders involved from both government and community groups do not play an active and synergistic role in controlling IGM. 2) the implementation model of the IGM countermeasure, the government, the private sector, and the community must support each other in controlling and supervising IGM.

Strategic Aspects of Professional Position Development: Implications for Adjustment from Administrative to Professional Positions in Indonesia

The mandate of government policy is to flatten bureaucracy structure through transferring administrative positions to professional ones. Such policy has caused many issues. Thus, it is necessary to develop professional positions. This research analyses three strategic aspects of professional position development that include legal, technical, and welfare aspects using a systematic literature review method. It shows that the legal aspect requires certain policies to accelerate the implementation of flat bureaucracy and problem-solving in organizational structure as well as in personnel management. The government's commitment is required by the planning system related to the development of professional positions both at the central and regional levels. In the technical aspect, the analysis shows competency development become mandatory for agencies to solve the competency gap between administrative positions and professional positions. Then on the welfare aspect, there is an income gap between administrative positions and several professional positions. The government has to make a regulation about allowance to resolve the income gap.

Government Capacity in Coping with Covid-19 in Bandung City

This article analyzes the capacity of the Bandung City Government to handle the COVID-19 pandemic. There is a gap between the policies implemented and the high curve of the spread of the virus in Bandung city. This study used a qualitative approach, and the data sources were from various documents, observations, and interviews. This article finds two factors that influence the capacity of the Bandung City Government: (i) the relationship between the central government and regional governments and (ii) the capacity of individuals to process information and exercise discretion. The weak capacity of the Bandung City Government affects trust, which has implications for the low participation of Bandung City residents. The article that elaborates on the state (government) capacity approach from Williams (2019) shows that individual capacity directly affects government capacity in crisis conditions, such as the COVID-19 pandemic.

Collaborative Governance on Ecotourism: Towards Sustainable Tourism Development

This study analyses collaborative governance in sustainable ecotourism development in Magelang Regency, Central Java province. Strengthening the collaboration of the three actors is needed in developing ecotourism because it comprehensively regulates natural destinations responsible for the sustainability of natural life, economic activity, and community welfare simultaneously. To explain further the fundamental phenomena that occur in sustainable development. The goal is to create a new environmental friendly concept while also improving people's welfare, the economy, and peaceful social activities. Data were collected from in-depth interviews and observations. Interviews were conducted with 8 local government staffs, 22 ecotourism managers, and 42 communities around the destination. Then an analysis was carried out with Nvivo12+ to see the collaboration of sustainable Ecotourism governance in Magelang Regency. Three variables become benchmarks in the study: planning, implementation, and utilization. Each was measured by using six indicators. The study results showed significant local communities and businesses/private involvement in managing and developing ecotourism. Meanwhile, the local government actors need to strengthen their involvement and response in ecotourism development. So far, the response has been relatively slow and waiting for the independent development of destinations that the community has carried out. Therefore, in the future, it is necessary to strengthen collaboration to ensure effective management of natural resources in ecotourism, which can be achieved through the support and cooperation of local government agencies, businesses/private, and the communities.

The Implication of Law No. 11 of 2020 concerning Job Creation towards Regulation on the Permit to Open Land State in East Kalimantan

Four regions in East Kalimantan province, including Balikpapan, Kutai Kartanegara, Penajam Paser Utara, and Samarinda, have local regulations known as Perda concerning the permission to open land state (IMTN). As a licensing instrument, IMTN has closely related to other sectors, such as investment, public services, and regional government. The policy's dynamics and changes in those sectors will impact the land sector, including the IMTN regulation. This article aims to examine two issues. First, the status of IMTN norms in licensing law regimes. Second, the conformity of the Perda along with the development of the higher regulations. In particular, the implication of Law No. 11/2020 to Perda IMTN in East Kalimantan and formulate alternative solutions to address the dynamics of land policy at the national level. This research applies normative legal analysis (doctrinal) to examine the relationship between norms within related regulations. This paper reveals that IMTN norms in licensing law regimes are unclear. De jure is a permit, and it means that IMTN should be given before the activities to open state land are conducted (constitutive). De facto, IMTN has more value as an instrument to reaffirms the existing land (declarative). Thus, for its relation to higher regulations, the Perda has not accommodated some provisions on administrative efforts as stipulated in Law No. 30/2014, complaint management as mandated by Law No. 25/2010, and the risk-based approach in business licensing as introduced by Law No. 11/2020. Therefore, Perda on IMTN should be amended or replaced to adjust to higher regulations' norms.