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Agusman, Yudi
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Journal : SIGn Journal of Social Science

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Fungsi Pengawasan PT ASDP terhadap Penyedia Jasa Penyeberangan di Pelabuhan Kolaka Ningsih, Sudarmi; Agusman, Yudi; Asis, Laode Asrun; Hidayat, Rahmat; Muzakkir, Abd. Kahar
SIGn Journal of Social Science Vol 3 No 1: Juni - November 2022
Publisher : CV. Social Politic Genius (SIGn)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37276/sjss.v3i1.321

Abstract

This research aims to analyze the supervisory function of PT ASDP regarding the services of ferry companies at Kolaka Port. This research uses an inductive qualitative analysis. Inductive analysis is an approach that begins with field facts, analyzes them based on relevant theories and arguments, and ultimately yields a conclusion. The results show the discrepancies between theoretical and practical aspects of PT ASDP supervision, particularly in direct versus indirect supervision within social and economic interactions on ships, notably concerning ongoing mat rental practices despite existing reprimands and routine inspections. Additionally, the lack of regulation for mat rental practices creates legal uncertainties and potential disturbances, suggesting a more comprehensive supervisory approach encompassing preventive, repressive, and internal and external elements to address these issues. The presence of mats in outdoor areas causes passenger discomfort, and interactions between the government and related parties in resolving these issues underscore the necessity for evaluating and refining existing supervision mechanisms. Therefore, it is recommended that PT ASDP enhances the effectiveness of both direct and indirect supervision of ferry services at Kolaka Port by integrating a more comprehensive supervisory approach, including preventive aspects to anticipate potential issues and repressive measures for violations. It necessitates reviewing and refining ship regulations to incorporate clear rules regarding mat rental practices and ensure strict supervision of these regulations' enforcement. Related government agencies are advised to collaborate closely with PT ASDP to develop effective policies and supervisory mechanisms and conduct public awareness campaigns to underscore the importance of regulatory compliance. NGOs could play a role in monitoring the implementation of supervision and providing constructive feedback for improvements. The community is also encouraged to monitor and report discrepancies to support collective efforts to enhance future ferry service quality.
Meningkatkan Pendapatan Asli Daerah melalui Pajak Restoran dengan Penerapan Tapping Box Ramadhani, A. Murya; Agusman, Yudi; Ashari, Ashari; Hidayat, Rahmat
SIGn Journal of Social Science Vol 3 No 2: Desember 2022 - Mei 2023
Publisher : CV. Social Politic Genius (SIGn)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37276/sjss.v3i2.326

Abstract

This research aims to explore the contribution of tapping boxes in enhancing Regional Revenue through restaurant taxes. This research uses an inductive qualitative analysis. Inductive analysis is an approach that begins with field facts, analyzes them based on relevant theories and arguments, and ultimately yields a conclusion. The results show that implementing tapping boxes in Kolaka Regency has effectively increased Regional Revenue through restaurant taxes. However, there are shortcomings in the distribution of the devices, resulting in not all qualified restaurants being equipped with tapping boxes. A significant challenge arises from customers adjusting to price changes due to tax transparency, leading to a decrease in customer numbers by up to 30% in some restaurants. Ultimately, although the contribution of restaurant taxes to Regional Revenue has increased significantly, customer satisfaction and the effectiveness of tapping box distribution require further attention to balance fiscal success with the sustainability of restaurant businesses. Therefore, it is recommended that the Local Government and the Regional Revenue Agency of Kolaka Regency improve the effectiveness of tapping box distribution by ensuring that all restaurants meeting the criteria are equipped with the devices while also conducting evaluations and adjusting the installation criteria to avoid discrepancies. Restaurant owners are advised to adopt innovative business strategies to counteract the decline in customer numbers, such as by enhancing service quality or implementing customer loyalty programs. Meanwhile, as customers, the public must be educated about the importance of tax transparency and its contribution to regional development to understand better and accept price changes. Through a collaborative approach among the government, restaurant owners, and the public, a balance between increasing Regional Revenue and the sustainability of restaurant businesses and long-term customer satisfaction is expected to be achieved.
Implementasi Kebijakan Pemungutan Pajak dan Retribusi Daerah Berbasis Daring Said, Achmad Lamo; Hariyadi, Slamet; Agusman, Yudi
SIGn Journal of Social Science Vol 5 No 1: Juni - November 2024
Publisher : CV. Social Politic Genius (SIGn)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37276/sjss.v5i1.345

Abstract

This research aims to analyze the implementation of an online-based policy for local tax and retribution collection by the Regional Revenue Agency in Kolaka Regency. This research uses an inductive qualitative analysis. Inductive analysis is an approach that begins with field facts, analyzes them based on relevant theories and arguments, and ultimately yields a conclusion. The results show that implementing an online-based policy for local tax and retribution collection by the Regional Revenue Agency has made significant progress in several vital variables. The communication variable has been successful and effective, facilitating the acceptance of new technology and enhancing compliance with local taxes. However, the resource variable remains a significant constraint, with the inadequate allocation of human resources and facilities. The disposition variable shows exemplary commitment, but obstacles still exist in achieving tax collection targets and implementing all types of local tax and retribution. Meanwhile, the bureaucratic structure variable has functioned well, demonstrating effective coordination and collaboration that have strengthened the tax collection process and enhanced transparency and accountability in managing local taxes. Therefore, it is recommended that the Regional Revenue Agency enhance coordination with local government to advocate for a more significant allocation in the Regional Budget Revenue and Expenditure. The Regency House of Representatives and the Regent of Kolaka Regency should prioritize the procurement of technological infrastructure in the discussion of the Regional Budget Revenue and Expenditure, ensuring that the resource shortages faced by the Regional Revenue Agency can be overcome. For business operators, it is crucial to comply with tax recording devices during transactions to support local government policies in enhancing the transparency and accuracy of tax data. These improvements will not only support the smooth operation of the Regional Revenue Agency but also contribute to increased Regional Revenue that can be used for further development in Kolaka Regency.
Co-Authors Achmad Lamo Said Ahmad Farouq Mulku Zahari Alauddin, Murni Ratna sari Amelia, Resky Arafat Ashari Ashari Asis, Laode Asrun Asiz R, La Ode Asrun Asrun, Laode Astiantih, Susi Aziz, Laode Asrun Badia, Juslan Djabbar , Isra Emilda, Emilda Fait , Taslim Ferdiansyaha Fetni Firda Firda Firdaus Firdaus Fitri, Andi Hidayat , Rahmat I Rawati Indar Ismail Jamaluddin Irabiah, Irabiah Isra Djabbar La Ode Asrun Azis R Lamo, Achmad Laode Asruna Maulid Muzakkir, Abd. Kahar Najib, Imul Ainun Natasya, Chetrine Ningsih, Sudarmi Nursamir, Nursamir Puji Prio Utomo Rahmat Hidayat Ramadhani, A. Murya Ristiana, Dirna Roynaldo Said, Achmad Lamo Sari, Sherly Puspita Septiana, Anis Ribcalia Slamet Hariyadi Sudirman Baso Sultan Sultan