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All Journal GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan
Mia Rosmiati
Universitas Padjadjaran
Humanities Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PENERAPAN GREEN BUDGETING DALAM PERENCANAAN ANGGARAN UNTUK MENDUKUNG PEMBANGUNAN BERKELANJUTAN (STUDI PADA DLHK DIY) Astrid Cintya Putri; Mia Rosmiati
GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Vol. 13 No. 6 (2026): 2026 Juni
Publisher : Lembaga Kajian Ilmu Sosial dan Politik (LKISPOL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56015/gjikplp.v13i6.918

Abstract

This study aims to analyze the implementation of green budgeting in budget planning to support sustainable development at the Environmental and Forestry Agency (DLHK) of the Special Region of Yogyakarta. This research employs a qualitative descriptive approach, with data collected through interviews, observations, and document analysis. The findings indicate that the implementation of green budgeting in DLHK DIY is still at an early stage and has not been systematically integrated into the regional budgeting process. Although environmental aspects have been incorporated into planning documents and supported by instruments such as climate budget tagging, environmental indicators, and monitoring systems, their utilization remains limited and has not fully supported evidence-based decision-making. The main challenges include limited budget allocation, data availability, human resource capacity, and suboptimal coordination among government agencies. In addition, the absence of a structured green budgeting framework hinders the comprehensive integration of environmental aspects into the budgeting cycle. Despite these limitations, existing budget planning has contributed to sustainable development, particularly in waste management and pollution control. Therefore, strengthening the integration of policy, budgeting, and program implementation is necessary to enhance the effectiveness of green budgeting. This highlights the need for a transformation in budget governance that is more integrated, adaptive, and oriented toward environmental performance. Consequently, green budgeting should not only function as an administrative tool but also as a strategic policy instrument in improving environmental quality in a sustainable manner.
ANALISIS RENDAHNYA TINGKAT KEPATUHAN WAJIB PAJAK PBJT PERHOTELAN (STUDI KASUS PADA BAPENDA KOTA MADIUN) Widya Kusumaningsih; Mia Rosmiati
GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Vol. 13 No. 6 (2026): 2026 Juni
Publisher : Lembaga Kajian Ilmu Sosial dan Politik (LKISPOL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56015/gjikplp.v13i6.919

Abstract

This study examines the issue of low taxpayer compliance in the hospitality sector under the Specific Goods and Services Tax (PBJT) in Madiun City. Taxes play an important role in supporting regional development, particularly in strengthening local revenue; however, taxpayer compliance remains a key challenge at the local level. In Madiun City, although hotel tax revenue consistently exceeded the target during the 2020–2024 period, the level of taxpayer compliance remains relatively low. This condition indicates a discrepancy between revenue performance and compliance behavior among taxpayers. This research applies a qualitative approach using a case study conducted at the Regional Revenue Agency (Bapenda) of Madiun City. Data were collected through interviews, documentation, and literature review, and analyzed using qualitative techniques involving data reduction, data display, and conclusion drawing. The findings show that taxpayer compliance is influenced by internal, external, and relational factors. Internal factors such as negligence, lack of discipline, and weak administrative management are identified as the main causes of low compliance. Meanwhile, external and relational factors tend to function as supporting conditions rather than primary determinants. Therefore, improving taxpayer compliance requires more focused efforts, particularly in encouraging behavioral changes and strengthening administrative practices to support sustainable regional fiscal capacity.
Co-Authors Astrid Cintya Putri Widya Kusumaningsih