Mariayani O. Rene
Universitas Nusa Cendana

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Customary Land Governance Transformation and Indigenous Public Administration in Border Communities of East Nusa Tenggara Mariayani O. Rene; Syukur Muhaymin Adang Djaha; Ernestus Holivil; Belandina Long
Jurnal Administrasi Publik (Public Administration Journal) Vol. 16 No. 1 (2026): Jurnal Administrasi Publik (Public Administration Journal), June
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jap.v16i1.16286

Abstract

This study examines the transformation of customary (ulayat) rights into individual ownership and its implications for land governance in border communities of East Nusa Tenggara, focusing on Wehali Village, Malaka Regency. Existing studies have primarily examined customary land issues from legal, agrarian, and anthropological perspectives, while limited attention has been given to how the conversion of communal rights into individual ownership affects governance legitimacy and institutional authority in indigenous border communities. Wehali was selected as a strategic case because it remains a major center of customary governance in Timor while experiencing increasing interaction with state-led land administration reforms. Using a qualitative case study approach, data were collected through in-depth interviews, participant observation, and document analysis involving customary leaders, community representatives, and government actors. The findings show that customary institutions continue to regulate communal land through traditional leadership structures such as Liurai, Loro, Nain, and Fukun. However, the expansion of formal land certification has shifted authority toward legal-rational administrative systems that prioritize individual ownership. This transformation has generated institutional dualism, governance fragmentation, declining compliance with adat norms, and uncertainty in land governance. The study further reveals that the sustainability of customary land governance depends on institutional resilience, community compliance, and state recognition. The novelty of this research lies in conceptualizing customary land transformation as a governance transition process and proposing an Integrated Governance framework in which collaborative governance mediates the relationship between customary legitimacy and formal administrative authority. The study contributes to Indigenous Public Administration by demonstrating that indigenous institutions perform key public administration functions related to resource management, dispute resolution, participation, and collective decision-making. The findings highlight the importance of collaborative governance and participatory land administration for sustainable governance in indigenous border regions.
Efektivitas Pemungutan Pajak Reklame dalam Meningkatkan Pendapatan Asli Daerah di Kota Kupang: (Studi Kasus Pada Badan Pendapatan Daerah Kota Kupang) Putera Dimas Boimau; Martina Raga Lay; Yaherlof Foeh; Mariayani O. Rene
Surplus: Jurnal Ekonomi dan Bisnis Vol. 5 No. 1 (2026): Juli-Desember 2026
Publisher : Yayasan Pendidikan Tanggui Baimbaian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71456/sur.v5i1.2238

Abstract

Pendapatan Asli Daerah merupakan sumber utama kemandirian fiskal daerah, namun efektivitas pemungutan pajak reklame di Kota Kupang masih belum optimal. Penelitian ini bertujuan menganalisis efektivitas pemungutan pajak reklame dalam meningkatkan Pendapatan Asli Daerah Kota Kupang. Penelitian menggunakan pendekatan kualitatif deskriptif yang dilaksanakan di Badan Pendapatan Daerah Kota Kupang. Informan dipilih secara purposive sebanyak sembilan orang yang terdiri atas pimpinan, aparatur pajak, petugas lapangan, dan wajib pajak reklame. Data dikumpulkan melalui wawancara semi terstruktur, observasi, dan dokumentasi, kemudian dianalisis menggunakan model interaktif Miles, Huberman, dan Saldaña. Keabsahan data diuji melalui triangulasi sumber, triangulasi metode, dan member check. Hasil penelitian menunjukkan bahwa rata-rata efektivitas pemungutan pajak reklame tahun 2020 sampai 2024 sebesar 78,69 persen dengan kategori kurang efektif, sedangkan kontribusinya terhadap Pendapatan Asli Daerah hanya mencapai rata-rata 2,65 persen. Faktor utama yang memengaruhi kondisi tersebut meliputi rendahnya kepatuhan wajib pajak, keterbatasan kualitas aparatur, lemahnya penegakan hukum, serta sistem administrasi dan pengawasan yang belum terintegrasi. Penelitian ini menyimpulkan bahwa peningkatan efektivitas pemungutan pajak reklame memerlukan reformasi administrasi berbasis digital, penguatan kapasitas aparatur, peningkatan koordinasi antarinstansi, dan penegakan hukum yang lebih konsisten untuk mengoptimalkan penerimaan Pendapatan Asli Daerah.