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All Journal JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani NERACA : JURNAL AKUNTANSI TERAPAN Jurnal Pajak Vokasi (JUPASI) Abiwara : Jurnal Vokasi Administrasi Bisnis Jurnal Ilmu Administrasi Publik
Nurmantu, Safri
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Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Evaluasi Kepatuhan Wajib Pajak PPh Orang Pribadi di Kota Sorong Tahun 2020-2023 Sukarmo, Trisno; Nurmantu, Safri
Jurnal Pajak Vokasi (JUPASI) Vol. 6 No. 1: September 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v6i1.4353

Abstract

Penelitian ini bertujuan untuk mengevaluasi kepatuhan wajib pajak PPh orang pribadi di Kota Sorong selama periode 2020-2023. Dengan mengevaluasi kepatuhan ini, diharapkan dapat diidentifikasi berbagai kendala yang dihadapi serta upaya yang telah dilakukan untuk meningkatkan kepatuhan tersebut. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif. Teknik pengumpulan data yang digunakan meliputi kuisioner dan dokumentasi. Peneliti juga melakukan wawancara dan observasi untuk mendapatkan data yang lebih mendalam. Teori yang digunakan dalam penelitian ini mengacu pada pendapat Kirchler (2006) mengenai kepatuhan pajak. Selanjutnya, hasil dari teknik pengumpulan data tersebut dianalisis untuk mengidentifikasi kendala yang ada serta upaya penyelesaiannya. Hasil penelitian menunjukkan bahwa kepatuhan wajib pajak PPh orang pribadi di KPP Sorong selama tahun 2020-2023 mengalami beberapa kendala. Kendala tersebut antara lain keterbatasan pengetahuan wajib pajak terhadap peraturan perpajakan yang berlaku, keterbatasan profil wajib pajak, ketersediaan data dan bahan baku pemeriksaan yang memadai, serta kondisi objek pemeriksaan yang tidak selalu optimal. Untuk mengatasi kendala-kendala tersebut, beberapa upaya telah dilakukan, antara lain dengan memberikan sosialisasi dan edukasi terkait hak dan kewajiban perpajakan kepada wajib pajak, meningkatkan kapasitas pemeriksa pajak, menyediakan data yang berkualitas dan dapat dipertanggungjawabkan, serta meningkatkan kesadaran wajib pajak atas kewajiban perpajakan mereka. Upaya-upaya ini diharapkan dapat meningkatkan kepatuhan wajib pajak di masa mendatang dan mendukung optimalisasi penerimaan pajak negara
Evaluasi Kebijakan Kurikulum Merdeka dalam Mewujudkan Profil Pelajar Pancasila dan Menguatnya Literasi Numerasi di Sekolah Penggerak SMA Negeri Jakarta Utara Sriyono, Sriyono; Nurmantu, Safri
Abiwara : Jurnal Vokasi Administrasi Bisnis Vol. 6 No. 1: September 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/abiwara.v6i1.4219

Abstract

This research is about the Evaluation of the Independent Curriculum Policy in Realizing the Profile of Pancasila Students and the strengthening of numeracy literacy in the driving school of North Jakarta State High School. The purpose of this study is to evaluate the independent curriculum policy in realizing the profile of Pancasila students and the strengthening of numeracy literacy. The research method used is descriptive qualitative. This research uses observation, interviews, and documentation as tools to collect data. The results of this study indicate the success of the Merdeka Curriculum in realizing the profile of Pancasila students and strengthening numeracy literacy in students effectively, efficiently, adaptively, equitably, responsively and according to the demands of needs. In intracurricular learning, the process takes place efficiently or saves time, energy and costs because the discussion of the material is in accordance with learning outcomes. The Strengthening Pancasila Profile Project is less efficient, because it takes up to 25% of the time allocated for the overall curriculum schedule
Evaluasi Kebijakan Penerapan Aplikasi Srikandi di Sekretariat Jenderal Dewan Perwakilan Daerah Republik Indonesia Tahun 2023 -2024 Rizal, Rosdiana; Nurmantu, Safri
Reformasi Administrasi Vol. 12 No. 1: Maret 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v12i1.4692

Abstract

This research aims to: 1) analyze the results of the evaluation of the Srikandi Application implementation at the Secretariat General of the Regional Representative Council of the Republic of Indonesia; 2) analyze the factors that may hinder the implementation of the Srikandi Application at the Secretariat General of DPD RI; and 3) examine the necessary efforts to enhance the quality of the Srikandi Application implementation in supporting the constitutional duties of the DPD RI institution. The research method used in this study is descriptive-qualitative, with informants selected through purposive sampling. Data collection techniques include interviews, literature reviews, observations, and documentation. Data analysis was conducted using the interactive model of Miles, Huberman, and Saldana. The research findings indicate that the Srikandi application has successfully improved administrative effectiveness, efficiency, and real-time document accessibility, although technical challenges and the need for adjustments based on user feedback still exist. The factors hindering the use of the Srikandi application, including technological infrastructure limitations, a lack of training and socialization, and inadequate technical support, have also impacted its effectiveness. To overcome these obstacles and improve the quality of application usage, strategic measures such as increasing server capacity, network improvements, and more structured training are required. Periodic evaluations based on William Dunn's policy evaluation theory are proposed to ensure that the Srikandi application can provide maximum benefits in supporting the constitutional duties of the DPD RI institution and strengthening the electronic government system at at the Secretariat General of DPD RI.
Evaluasi Penerapan Optimasi Pendapatan Melalui Pajak Reklame dalam Meningkatkan Pendapatan Asli Daerah Kota Kendari Tahun 2018-2022 Lutfian, Wa Ode; Nurmantu, Safri
Neraca : Jurnal Akuntansi Terapan Vol. 6 No. 2: April 2025
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v6i2.4658

Abstract

This study aims to determine and evaluate the application of revenue optimization through billboard tax in increasing Kendari City Local Revenue, inhibiting and supporting factors and efforts to overcome inhibiting factors in the application of revenue optimization through billboard tax in increasing Kendari City Local Revenue. The research approach used is descriptive qualitative with data collection techniques through in-depth interviews (In-depth Interview) The informants were determined using a purposive sampling technique, involving three people from the Kendari City Regional Revenue Agency as key informants, one person from academia, and one person from the taxpayer. The research instrument used was the researcher himself, with data collected through field observations, interviews, and documentation. The results showed that revenue optimization through billboard tax aims to increase local revenue through more efficient and effective tax management and collection by increasing taxpayer compliance and utilization of billboard tax which has not been optimal and is expected to increase significantly to support development and improve public services.
Evaluasi Kebijakan Nilai Jual Objek Pajak (NJOP) Pajak Bumi Dan Bangunan (PBB P2) Dalam Meningkatkan Penerimaan Pendapatan Asli Daerah (PAD) Pada Badan Pendapatan Daerah (BAPENDA) Kota Bekasi Tahun 2019-2023 Widuri, Neneng Ira; Nurmantu, Safri
Jurnal Ilmu Administrasi Publik Vol. 4 No. 4: Juli 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i4.4104

Abstract

This Research aims to evaluate the policy, value, sale of objects, taxes land and building tax in increasing revenue, local revenue in Bekasi City regional revenue agencies in 2019-2023. The research method used by the researcher is a descriptive method with a qualitative approach. The data collection techniques used by the researcher are interview, observation and documentation with related details. The data analysis technique in this thesis is data triangulation, which means that this method uses several data sets, methods, theories, and/or researchers to answer a research question. Based on the results of this conclusion, the researcher concluded that, in the evaluation, the sales value policy for tax objects land and building tax in increasing revenue, local revenue in Bekasi City regional revenue agencies in 2019-2023 is still not effective, because the results of the realization of revenues over the five years are still below 100%. These balances can be analysed using the policy criteria model according to William N. Dunn, namely effectiveness, efficiency, adequacy, equity, responsiveness, and accuracy.
Co-Authors Lutfian, Wa Ode Rizal, Rosdiana Sriyono Sriyono Sukarmo, Trisno Widuri, Neneng Ira