Andi Anugrah Mahyuddin
Universitas Indonesia Timur

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Tax And Local Retribution Management And Its Impact On Local Own-Source Revenue And Regional Economic Growth: Evidence From North Luwu Regency, Indonesia Nur Widia Nengsi; Andi Cudai Nur; Muh. Darwis; Andi Anugrah Mahyuddin
International Journal Of Public Policy and Bureaucracy Vol. 3 No. 2 (2026): International Journal Of Public Policy and Bureaucracy
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1234/t20vjm70

Abstract

Local Own-Source Revenue (Pendapatan Asli Daerah/PAD) is an important indicator of regional fiscal capacity within the framework of fiscal decentralization. Although regional taxes and regional retributions are institutionally recognized as major components of PAD, empirical conditions in North Luwu Regency indicate that the contribution of PAD to total regional revenue remains relatively limited. This condition reflects broader challenges in local fiscal capacity and regional revenue management. Therefore, this study explores the relationship between regional tax management, regional retribution management, and PAD within the fiscal context of North Luwu Regency. This study adopts a quantitative explanatory approach using secondary annual time-series data from 2020 to 2024 obtained from Statistics Indonesia and relevant government institutions. Data were analyzed using descriptive statistics and multiple linear regression analysis. The limited number of observations reflects the availability of official regional fiscal data and therefore the findings are interpreted contextually rather than as broad statistical generalizations. The findings indicate that regional tax management and regional retribution management demonstrate relatively limited statistical relationships with PAD during the observation period. The coefficient of determination (R² = 0.055) suggests that variations in PAD are more strongly associated with other structural and regional economic factors beyond local revenue administration. These findings imply that regional fiscal dynamics in North Luwu Regency are influenced not only by administrative aspects of local taxation and retribution management, but also by broader structural conditions such as limited regional tax bases, economic capacity, and dependence on intergovernmental fiscal transfers. Accordingly, regional revenue policies should emphasize strengthening institutional capacity, expanding the local revenue base, improving fiscal governance, and supporting productive economic sectors to encourage more sustainable regional fiscal capacity.
Implementation of Police Discipline Policies to Improve the Professionalism of Police Officers in the Bidpropam of South Sulawesi Regional Police Nurul Hidayatun Nikmah; Herman H; Novayanti Sopia Rukmana; Andi Anugrah Mahyuddin
International Journal Of Public Policy and Bureaucracy Vol. 3 No. 2 (2026): International Journal Of Public Policy and Bureaucracy
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1234/q2fyqw66

Abstract

This study analyzes the implementation of police disciplinary policy and its contribution to enhancing police professionalism at the Internal Affairs Division (Bidpropam) of the South Sulawesi Regional Police. The study is motivated by the persistence of disciplinary and ethical violations despite the presence of formal regulatory frameworks, indicating a gap between normative expectations (das sollen) and empirical realities (das sein). It aims to examine how disciplinary policies are implemented, identify the factors influencing implementation, and explain how implementation affects professionalism outcomes. A qualitative case study design was employed using the policy implementation framework of Sabatier and Mazmanian. Data were collected through in-depth interviews, observation, and document analysis involving internal officers, oversight institutions, and community members. The findings reveal that while regulatory clarity and institutional structures provide a strong formal foundation, implementation effectiveness is primarily shaped by behavioral compliance, leadership commitment, and the policy environment. Uneven supervision, limited internalization of ethical values, and variations in enforcement consistency constrain policy effectiveness. The study demonstrates that the policy environment particularly the interaction between internal supervision and external public scrutiny plays a decisive role in strengthening accountability. Policy implementation contributes to improvements in integrity, competence, and service orientation; however, these outcomes remain uneven and dependent on individual commitment and organizational culture. The study concludes that effective implementation requires not only regulatory adequacy but also sustained preventive supervision, ethical internalization, and adaptive governance. It is recommended that institutional reforms prioritize leadership-driven enforcement, continuous professional training, and integrated internal and external oversight mechanisms to ensure sustainable police professionalism.