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IMPLEMENTASI SISTEM E-FILLING DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI KASUS KANTOR PELAYANAN PAJAK PRATAMA BADUNG SELATAN) Wahyuningsih, Evi
CITIZEN CHARTER Vol 2 No 2 (2017): Jurnal citizen vol 2 no 2 2017
Publisher : CITIZEN CHARTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (68.301 KB)

Abstract

E-filling system is a realization of government programs to help individual taxpayers or corporate taxpayers to carry out their obligations. E-filling system has been implemented and required to all taxpayers in indonesia since 2014. During the second (2) years of implementation, the use of e-filling system in submitting annual SPT such as has been running quite well, but if viewed from the number of annual notification that entered throught the e-filling system, the number is still not able to improve compliance from individual taxpayers to the maximum. E-filling system only can used by individual taxpayers that know internet and individual taxpayers who have a simple and very simple SPT form. This study must be have an porpuse, the purpose is to invertigate the implementation of e-filling system and obstacles in the implementation of e-filling system. The study used a descriptive qualitative research methodology. In obtaining primary data, the author directly to the field. While to get secondary data, the author use study documentation. And the author also use interviews directly in this study. This study have a conclusion, the conclusion e-filling sytem has been good, but has not been able to improve individual taxpayers compliance to the maximum due to lack of socialization and awareness of individual taxpayer. The obstacles that must be overcome is the socialization is not evenly distributed, the taxpayers do not know the internet and long queue when searching e-fin. Keywords : public policy implementation, public policy, e-filling system
Strategy of the Personnel and Human Resources Development Agency (BKPSDM) in Increasing the Value of the ASN Professionalism Index (IPASN) of the Denpasar City Government Wahyuningsih, Evi; Martini, Oka
Eduvest - Journal of Universal Studies Vol. 5 No. 7 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i7.51634

Abstract

The Civil Servant Professionalism Index (Indeks Profesionalitas Aparatur Sipil Negara or IP ASN) is a statistical measure that reflects the quality of ASN based on qualifications, competencies, performance, and discipline in carrying out their duties. This study aims to analyze the strategies of the Personnel and Human Resource Development Agency (Badan Kepegawaian dan Pengembangan Sumber Daya Manusia or BKPSDM) of Denpasar City in improving the IP ASN value. Using a qualitative descriptive method through interviews with key informants and the distribution of questionnaires to ASN, this research identifies internal and external factors affecting IP ASN. The results show that the competency dimension consistently receives the lowest scores, despite having the highest weight (40%) in IP ASN assessment. The main challenges include a lack of ASNawareness regarding competency development, inadequate data updating in personnel information systems, limited budget allocations for competency development, and incomplete system integration with Badan Kepegawaian Negara (BKN). Through SWOT analysis, this study recommends strategies focusing on strengthening non-classical training programs, intensive socialization, integration of personnel information systems, and optimization of Learning Management Systems (LMS) that are freely accessible. The findings contribute to the development of more effective human resource development strategies for enhancing ASN professionalism.