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All Journal Al-Zayn: Jurnal Ilmu Sosial & Hukum
Syaroni
Unknown Affiliation
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

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Pengaruh Kepatuhan Pembayaran Wajib Pajak Terhadap Pendapatan Asli Daerah (PAD) Kabupaten Sampang Syaroni; Christine Cicilia Sinaga; Ahmad Zaki; Mohammad Fauzan Al Angsyari; Fellysita Angelina; Muhammad Naufal Firzatulloh Jatmiko; Revienda Anita Fitrie; Melda Fadiyah Hidayat
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 3 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i3.6173

Abstract

Local revenue (PAD) is an important measure for assessing a region’s financial self-reliance, but its contribution in Sampang Regency remains low and has not yet become the primary source of local revenue. This indicates challenges in optimizing local tax revenue, particularly regarding the level of taxpayer compliance. This study aims to examine how taxpayer compliance can improve PAD. The method used is a qualitative approach with a literature review, involving data collection from scientific journals, books, and relevant documents. Data analysis was conducted by qualitatively describing, reviewing, comparing, and interpreting previous research findings to identify patterns of relationships between variables. The results indicate that taxpayer compliance has a positive impact on local tax revenue and PAD. Several factors influencing compliance include tax knowledge, economic conditions, service quality, tax penalties, and public awareness campaigns. The low contribution of local taxes to PAD indicates that the level of taxpayer compliance is still not optimal. Therefore, improving compliance through education, service improvements, and the enforcement of penalties is a critical strategy to support local financial autonomy.
Evaluasi Manajemen Pascabencana Tsunami di Kota Palu, Sulawesi Tengah Syaroni; Arshafa Rayya Maulidya; Christine Cicilia Sinaga; Chelomitha Dini Aprillia Putri; Mohammad Fauzan Al Angsyari; Cahyo Bagus Alfian; M. Noer Falaq Al Amin; Nuh Krama Hadianto
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 3 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i3.6210

Abstract

Bencana tsunami yang melanda Kota Palu pada tahun 2018 menimbulkan dampak multidimensional pada aspek sosial, ekonomi, dan tata kelola pemerintahan. Penelitian ini bertujuan untuk mengevaluasi manajemen pascabencana di Kota Palu menggunakan pendekatan Build Back Better dalam kerangka Sendai Framework 2015–2030. Penelitian menggunakan pendekatan kualitatif dengan metode studi literatur melalui analisis deskriptif-analitis terhadap berbagai jurnal ilmiah, laporan resmi, serta dokumen kebijakan yang relevan. Hasil penelitian menunjukkan bahwa proses rehabilitasi dan rekonstruksi telah dilaksanakan pada berbagai sektor, meliputi pemulihan infrastruktur, sosial, ekonomi, dan tata kelola. Namun, implementasinya masih menghadapi berbagai tantangan, seperti koordinasi antar lembaga yang belum optimal, keterbatasan kapasitas kelembagaan, serta belum terintegrasinya pendekatan berbasis risiko dalam pembangunan daerah. Selain itu, proses pemulihan kelompok rentan, pelaku UMKM, serta penguatan mitigasi berkelanjutan masih memerlukan perhatian yang lebih konsisten. Penelitian ini menyimpulkan bahwa manajemen pascabencana di Kota Palu perlu diperkuat melalui peningkatan koordinasi lintas sektor, penguatan kapasitas kelembagaan, integrasi mitigasi risiko, serta pemberdayaan masyarakat guna mewujudkan pemulihan yang tangguh dan berkelanjutan
Co-Authors Ahmad Zaki Arshafa Rayya Maulidya Cahyo Bagus Alfian Chelomitha Dini Aprillia Putri Christine Cicilia Sinaga Fellysita Angelina M. Noer Falaq Al Amin Melda Fadiyah Hidayat Mohammad Fauzan Al Angsyari Muhammad Naufal Firzatulloh Jatmiko Nuh Krama Hadianto Revienda Anita Fitrie