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All Journal Al-Ijtima`i: International Journal of Government and Social Science
Friskila, Octavia Alva
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Religion Humanities Law, Crime, Criminology & Criminal Justice Social Sciences

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Optimalisasi Coretax sebagai Instrumen Reformasi Birokrasi Fiskal: Perspektif Digital Era Governance Kania Larissa; Esterlin, Stevani; Friskila, Octavia Alva; Frins, Viola Valencia
Al-Ijtima`i: International Journal of Government and Social Science Vol. 11 No. 2 (2026): Al-Ijtima'`i: International Journal of Government and Social Science
Publisher : Fakultas Ilmu Sosial dan Ilmu Pemerintahan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jai.v11i2.9810

Abstract

The digitalization of tax administration has become a strategic agenda in modern fiscal governance reform. Indonesia addressed this challenge through the launch of the Core Tax Administration System (Coretax) in January 2025, integrating 21 tax administration modules into a single digital platform with an investment of IDR 1.2 trillion. Coretax is positioned as a primary instrument of fiscal bureaucratic reform within the Directorate General of Taxes. However, its implementation has encountered significant challenges, including technical disruptions, low user adoption, limited digital literacy, and stakeholder resistance. These issues reveal a gap between policy design and the practical realities of digital tax reform. This study aims to analyze the implementation of Coretax as an instrument of fiscal bureaucratic reform through the lens of Digital Era Governance (DEG), focusing on its three pillars: reintegration, needs-based holism, and digitization change. The study employs a systematic literature review with content analysis, drawing on national academic journals, tax regulations, and official reports from the Directorate General of Taxes. The analytical framework is grounded in Digital Era Governance, supported by New Public Management and Good Governance perspectives. The findings indicate that Coretax has achieved progress in system reintegration but continues to face deficits in service holism and comprehensive digital transformation. Optimizing Coretax requires strengthened change management, enhanced organizational capacity, and strategies to build public trust and fiscal legitimacy. This study contributes conceptually to the development of Digital Era Governance theory in the context of tax administration in developing countries while offering strategic recommendations for digital-based fiscal bureaucratic reform.
Peran Dinas Pariwisata dalam Pengelolaan Kebersihan Lingkungan sebagai Upaya Mendukung Pariwisata Berkelanjutan di Kampung Wisata Kereng Bangkirai Winey, Viona Okvelin; Sintha, Deasy Eka; Friskila, Octavia Alva; Santoso, Yonatan Ari
Al-Ijtima`i: International Journal of Government and Social Science Vol. 11 No. 2 (2026): Al-Ijtima'`i: International Journal of Government and Social Science
Publisher : Fakultas Ilmu Sosial dan Ilmu Pemerintahan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jai.v11i2.9834

Abstract

Environmental cleanliness plays an important role in supporting sustainable tourism, as it affects destination perception, tourist satisfaction, and environmental sustainability, especially in tourist areas that are directly adjacent to local communities. This study aims to examine the role of the Palangka Raya City Tourism Office in managing environmental cleanliness in the Kereng Bangkirai Tourism Village as part of efforts to realize sustainable tourism. The results of the observation show that cleanliness management differs between the front area and the inner part of the tourist area. It also shows that inter-agency coordination and community participation are not yet optimal. This study conducted descriptive qualitative research using interviews, observation, and documentation. The results show that the tourism sector is responsible for acting as a regulator, dynamizer, facilitator, and motivator in environmental cleanliness management. However, its implementation has not been fully optimal due to low collective awareness in some communities, inconsistent participation of the Tourism Awareness Group (Pokdarwis), and a lack of cross-sector coordination. Supporting factors include policy support and the availability of sanitation facilities, while inhibiting factors include limited resources and a lack of coordination among stakeholders.
Co-Authors Esterlin, Stevani Frins, Viola Valencia Kania Larissa Santoso, Yonatan Ari Sintha, Deasy Eka Winey, Viona Okvelin