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All Journal Jurnal DIALEKTIKA : Jurnal Ilmu Sosial
I Wayan Astawa
Universitas Ngurah Rai Denpasar
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Implementation of tax Sanction Policies to Enhance tax Compliance Among Accommodation Businesses in Denpasar City Anak Agung Ngurah Indrawan; Nyoman Diah Utari Dewi; I Wayan Astawa
Jurnal Dialektika: Jurnal Ilmu Sosial Vol. 24 No. 2 (2026): Jurnal Dialektika: Jurnal Ilmu sosial
Publisher : Pengurus Pusat Perkumpulan Ilmuwan Administrasi Negara Indonesia (PIANI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63309/dialektika.v24i2.1165

Abstract

Increasing Local Own-Source Revenue (PAD) is important for achieving regional fiscal independence. In Denpasar City, accommodation businesses, including hotels, villas, homestays, guest houses, and boarding houses, contribute significantly to local tax revenue. However, taxpayer compliance remains challenging due to delayed payments, inaccurate turnover reporting, and administrative sanctions. This study analyzes the implementation of tax sanction policies, identifies implementation barriers, and formulates solutions to improve taxpayer compliance. Using a descriptive qualitative approach, data were collected through observation, in-depth interviews, documentation, and literature review. Informants included Regional Revenue Agency officials, tax supervision officers, and accommodation business taxpayers. Data were analyzed using the interactive model of Miles, Huberman, and Saldaña, while policy implementation was examined using George C. Edwards III's framework: communication, resources, disposition, and bureaucratic structure. The findings show that sanctions have improved compliance among some taxpayers, although effectiveness remains suboptimal due to low taxpayer awareness, limited personnel, inadequate monitoring technology, and reporting delays. Improvements require stronger outreach, digital monitoring, personnel development, and inter-agency coordination. Keywords: Accommodation Businesses, Denpasar City, Policy Implementation, Tax Sanctions, Taxpayer Compliance
Implementation of Bali Province Regional Regulation Number 6 of 2014 Concerning Child Protection Against Student Bullying Violence in the Environment of State Senior High School 1 Abiansemal I Made Wahyu Pinantara; I Wayan Astawa; Cokorda Putra Indrayana
Jurnal Dialektika: Jurnal Ilmu Sosial Vol. 24 No. 2 (2026): Jurnal Dialektika: Jurnal Ilmu sosial
Publisher : Pengurus Pusat Perkumpulan Ilmuwan Administrasi Negara Indonesia (PIANI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63309/dialektika.v24i2.1169

Abstract

Bali Provincial Regulation Number 6 of 2014 mandates child protection yet bullying still occurs at SMA Negeri 1 Abiansemal. This study aims to analyze the implementation of this policy using George C. Edward III's model (communication, resources, disposition, and bureaucratic structure) through qualitative descriptive methods. Data were obtained through observation, in-depth interviews, and documentation. The results indicate that implementation is suboptimal. Key obstacles include gaps in policy communication, a suboptimal ratio of guidance and counseling teachers, high administrative burdens, and external influences such as family parenting styles and peer pressure. The study concludes that effective child protection requires intensive synergy between schools, parents, and the local government. Strengthening the school-based monitoring system, increasing mentoring capacity, and active collaboration are needed to create a safe and child-friendly school environment. Keywords: Bullying, Child Protection Regulation, Implementation, SMA Negeri 1 Abiansemal.
The Effect of Competency, Work Ethic and Organizational Commitment on Employee Performance at State Special School 1 Tabanan I Nyoman Meiarta Sedana; Made Sumada; I Wayan Astawa
Jurnal Dialektika: Jurnal Ilmu Sosial Vol. 24 No. 2 (2026): Jurnal Dialektika: Jurnal Ilmu sosial
Publisher : Pengurus Pusat Perkumpulan Ilmuwan Administrasi Negara Indonesia (PIANI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63309/dialektika.v24i2.1170

Abstract

One important step toward improving employee performance is to consider the factors that influence it: competence, work ethics, and organizational commitment. Based on this, the research problem formulated is to determine the partial and simultaneous influence of competence, work ethics, and organizational commitment on employee performance at SLB Negeri 1 Tabanan. Data collection was conducted via questionnaires distributed to 58 employees. The collected data were analyzed using multiple linear regression. The analysis concluded that competence has a positive and significant partial effect on employee performance at SLB Negeri 1 Tabanan. This conclusion is supported by a multiple regression coefficient of 0.432 and a correlation coefficient of 0.850 (indicating a very strong correlation); the t-test yielded a significance value of 0.001, which is less than 0.05. This implies that higher levels of competence lead to improved employee performance at SLB Negeri 1 Tabanan. Work ethics also have a positive and significant partial effect on employee performance at SLB Negeri 1 Tabanan; this means that better work ethics result in improved employee performance. This finding is supported by a multiple regression coefficient of 0.661 and a correlation coefficient of 0.887 (indicating a very strong correlation), with a t-test significance value of 0.001 (less than 0.05). Finally, organizational commitment has a positive and significant partial effect on employee performance at SLB Negeri 1 Tabanan, meaning that higher organizational commitment leads to improved employee performance at the school. This conclusion is based on a multiple regression coefficient of 0.393 and a correlation coefficient of 0.887 indicating a very strong correlation—along with a t-test result showing a significance value of 0.018 (less than 0.05). This implies that higher organizational commitment leads to improved employee performance at SLB Negeri 1 Tabanan. Competence, work ethics, and organizational commitment simultaneously exert a positive and significant influence on employee performance at SLB Negeri 1 Tabanan. This is supported by a multiple correlation coefficient of 0.933 indicating a very strong correlation and a coefficient of determination of 87%; furthermore, the F-test yielded a significance value of 0.000 (less than 0.05). This indicates that higher levels of competence, work ethics, and organizational commitment result in improved employee performance at SLB Negeri 1 Tabanan. Keywords: Competence, Commitment, Performance, Work Ethics.
Co-Authors Anak Agung Ngurah Indrawan Cokorda Putra Indrayana Dewi, Nyoman Diah Utari I Made Wahyu Pinantara I Nyoman Meiarta Sedana Made Sumada