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Journal : Jurnal Administrasi Perkantoran dan Kesekretariatan

DIGITALISASI ADMINISTRASI PAJAK DAN DAMPAKNYA TERHADAP KEPATUHAN UMK DI KOTA BANDUNG Gunardi, Gunardi; Febriani, Eri; Kurniawan, Sandy; Framesthi, Dyah Bayu
Jurnal Administrasi Perkantoran dan Kesekretariatan Vol 3 No 2 (2025): JURNAL ADMINISTRASI PERKANTORAN dan KESEKRETARIATAN
Publisher : LPPM Politeknik Pajajaran ICB Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59820/apk.v3i2.380

Abstract

This study aims to analyze the impact of tax administration digitalization on the tax compliance of Micro and Small Enterprises (MSEs) in Bandung City. Using a Systematic Literature Review (SLR) approach, the research examines the implementation of digital systems such as e-filing, e-billing, and DJP Online, along with the challenges faced by MSEs. The findings show that while digitalization offers improved access and administrative efficiency, the overall tax compliance rate among MSEs remains low—only 38.1% in 2023. Key barriers include low tax and digital literacy, limited outreach and support, unequal access to technology, and negative perceptions of taxation. Conversely, digitally savvy MSEs tend to report higher compliance and enjoy additional benefits, such as access to business financing and enhanced reputation. The study recommends strengthening education, digital infrastructure, and government support to improve compliance. The findings are expected to inform more inclusive policy-making and contribute to optimizing tax revenue from the MSE sector in the digital era.
KAJIAN RENCANA STRATEGIS BKAD KABUPATEN BANDUNG 2025-2029 Kurniawan, Sandy
Jurnal Administrasi Perkantoran dan Kesekretariatan Vol 3 No 2 (2025): JURNAL ADMINISTRASI PERKANTORAN dan KESEKRETARIATAN
Publisher : LPPM Politeknik Pajajaran ICB Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59820/apk.v3i2.407

Abstract

This study examines the preparation of the Strategic Plan (Renstra) of the Regional Finance and Asset Agency (BKAD) of Bandung Regency for 2025–2029 as a key instrument in managing regional finances and assets. The main issues identified are the suboptimal operation of financial and asset management systems, and the limited utilization and legalization of assets as new revenue sources. The research aims to analyze the alignment of BKAD’s Strategic Plan with the 2025–2029 Regional Medium-Term Development Plan (RPJMD), regional vision and mission, and national policies, as well as to formulate performance improvement strategies. A descriptive qualitative method was applied through document review and SWOT analysis. The findings reveal that BKAD’s strengths include consistent Unqualified Opinion (WTP) achievement, functional human resources, and IT infrastructure, while weaknesses involve manual system integration and outdated asset data. Opportunities arise from national regulations and digitalization, whereas threats include rapid regulatory changes, HR competency gaps, and cybersecurity risks. The discussion highlights the urgency of accelerating asset certification, integrating systems, enhancing HR capacity, and strengthening cybersecurity to achieve transparent and accountable regional financial governance.