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All Journal Pandecta Jurnal Borneo Administrator: Media Pengembangan Paradigma dan Inovasi Sistem Administrasi Negara Erudio: Journal of Educational Innovation Otoritas : Jurnal Ilmu Pemerintahan
Azmi, Ilima Fitri
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Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Penghindaran Pajak Dalam Diskursus Tindak Pidana Pencucian Uang Arifki, Nindi Achid; Azmi, Ilima Fitri
Pandecta Research Law Journal Vol 15, No 2 (2020): December
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/pandecta.v15i2.18667

Abstract

Tulisan ini bertujuan untuk mengkaji tindakan penghindaran pajak terhadap ketentuan formil tindak pidana pencucian uang secara yuridis. Penghindaran Pajak sendiri merupakan subsistem pada objek Tindak Pidana Pajak yang pada dasarnya dapat menimbulkan kerugian pada pendapatan negara sebagaimana tercantum dalam peraturan perpajakan. Kerugian pada pendapatan negara merupakan bagian dari konsep kerugian keuangan negara baik yang diatur dalam Undang-Undang Tindak Pidana Korupsi maupun dalam lingkup Hukum Keuangan Negara. Adanya kerugian pada pendapatan negara dalam tindak pidana perpajakan memunculkan suatu diskursus terkait peruntukan atas hasil kerugian pendapatan negara oleh pelaku Tindak Pidana Pencucian Uang (TPPU). Menggunakan metode yuridis normatif dengan menggunakan penelusuran preskripsi doktrinal serta pendekatan peraturan perundang-undangan, tulisan ini bertujuan untuk mengkaji penghindaran pajak dalam diskursus tindak pidana pencucian uang pada konstruksi hukum tindak pidana pajak sebagai Predicate Crime. Kesimpulan yang diperoleh adalah menempatkan kegiatan penghindaran pajak sebagai kegiatan yang berhubungan dengan tindak pidana pajak dan TPPU karena 2 argumen pokok yaitu sifat dan bentuk dari penghindaran pajak, selain itu dalam penegakan hukum TPPU dan Tindak Pidana Pajak dalam prosesnya menggunakan asas concursus realis dalam memaknai Predicate Crime dan Derivatif Crime. This article aims to study tax avoidance towards formal requirements of money laundering crime juridically. Tax Avoidance is a subsystem on the object of Tax Crimes, which basically can cause losses to state revenues as stated in tax regulations. Losses on state revenues are part of the concept of loss of state finances, whether regulated in the Corruption Act or within the scope of State Finance Law. The loss of state income in tax crimes raises a discourse regarding the allocation of the results of a loss of state income by the perpetrators of Money Laundering (TPPU). Using the normative juridical method using the search for doctrinal prescriptions and the Statute approach, this paper attempts to examine tax avoidance in the discourse of money laundering in the legal construction of tax crimes as the Predicate Crime. The conclusion obtained is to place tax avoidance activities as activities related to tax crime and TPPU because of two main arguments, namely the nature and form of tax avoidance, in addition to the TPPU law enforcement and Tax Crime in the process using the realist concursus principle in interpreting the Predicate Crime and Derivative Crime. 
Enhancing civil servants performance through technical competency development in Provincial Government of  West Sulawesi, Indonesia DP, Muhammad Idris; Rerung, Stevany Dwi Djulya; Mauliana, Deasy; Mustamin, Nur Afifah; Azmi, Ilima Fitri
Otoritas : Jurnal Ilmu Pemerintahan Vol. 15 No. 2 (2025): (August 2025)
Publisher : Department of Government Studies, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/ojip.v15i2.18092

Abstract

This study aims to determine the Technical Competency Development Plan at the Regional Civil Service Agency of West Sulawesi Province. This study uses a qualitative method with a descriptive approach to provide a realistic, logical, factual, and accurate picture of what is happening in the field. Data was collected through document review, observation, and interviews. The data obtained was then analyzed based on the National Institute of Public Administration Regulation No. 10 of 2018 on the Development of Civil Servant Competencies. The results showed that the inventory in the first stage, namely the completion of civil servant profiles, had not yet been carried out. The competency gap analysis as the second stage had also not been carried out because the job competency standards were still in the drafting stage. The third stage is performance gap analysis through the assessment of employee performance targets, where overall civil servants are rated as good, but competency improvement is considered necessary to support civil servant performance in achieving the maximum result, which is an excellent rating. Finally, the verification and validation stage has not been carried out due to the absence of documents outlining the planning needs for competency development.
Collaborative Governance in Indonesia’s Nutritious Food Policy: A Multi-Stakeholder Implementation Model Nugroho, Alih Aji; Sudrajat, Agus; Azmi, Ilima Fitri; Ardiansyah, Fahri; Prasetyanti, Retnayu
Jurnal Borneo Administrator Vol. 21 No. 2 (2025): Agustus 2025
Publisher : Puslatbang KDOD Lembaga Administrasi Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24258/jba.v21i2.1698

Abstract

Indonesia continues to face substantial challenges in achieving food security andnutritional adequacy, with nearly 70% of its population unable to afford healthy diet and childhood stunting rates remaining above 20%. Addressing these complex, interlinked issues requires a coordinated, multisectoral response. This study critically examines the implementation of the National Nutritious Food Policy, focusing on the role of stakeholder collaboration within a proposed model that combines two collaborative perspectives, based on the cluster model and the Ansell & Gash collaborative frameworks. This has made the analysis relevant to both practical and theoretical contexts. By employing a qualitative analysis grounded in a literature review and policy analysis, the research identifies four strategic pillars essential to policy success: governance and policy management, food provision and distribution, inter-organizational collaboration and promotion, and monitoring and evaluation. The study emphasizes the need for an integrated institutional framework that aligns national priorities with local capacities, including the engagement of small and medium enterprises (SMEs), Village-Owned Enterprises (BUMDes), and community organizations. Findings highlight that sustained improvements in food security and public health outcomes depend on solid coordination, infrastructure development, and inclusive stakeholder participation. The study contributes to the growing discourse on collaborative governance in public policy, particularly in thecontext of national nutrition interventions. It offers practical insights for optimizing multi-actor implementation strategies in Indonesia’s food system.
A SYSTEMATIC LITERATURE ANALYSIS ON DIGITAL GOVERNANCE IN DEVELOPING COUNTRIES Azmi, Ilima Fitri; Hermawansyah, Ady; Musdah, Erwin; Kusumasari, Bevaola
Erudio Journal of Educational Innovation Vol 11, No 1 (2024): Erudio Journal of Educational Innovation
Publisher : Faculty of Administrative Science, Universitas Brawijaya

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Abstract

It is imperative to do a thorough literature analysis on digital governance in developing nations to understand how the field is evolving and to identify any gaps in earlier studies. From the Scopus database, information is extracted, processed, and presented in the form of research trends, publication rankings, author affiliation, country affiliation, research funding sponsor, theme/scope, and research location. The information is then interpreted in light of research issues, research orientation/objectives, and research methods. A future research agenda in the area of digital governance in developing nations is produced by this study. Several tendencies can be seen as a consequence of research and analysis of 100 carefully chosen journal articles on e-government and developing nations. In terms of research trends, researchers are progressively studying e government research challenges in developing countries from year to year. The highest level of research scope interest is in digital economy (e-business concerns) and security, both of which are particularly relevant to the current situation. In terms of study topics, there are still numerous research gaps that can be addressed by new studies, particularly research on the e-government process, because there is less research on the process than research on outputs and outcomes.
NUDGE ON SUSTAINABILITY: A BIBLIOMETRIC ANALYSIS Putra, Anhar Dana; Musdah, Erwin; Azmi, Ilima Fitri; Sampe, Valentin Laura; Muhammad, Ashar; Umar, Arif Alauddin; Fattah, Sulaeman
Erudio Journal of Educational Innovation Vol 11, No 1 (2024): Erudio Journal of Educational Innovation
Publisher : Faculty of Administrative Science, Universitas Brawijaya

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Abstract

The success rate of strategies for addressing sustainability issues is increasingly dependent on whether changes in public behavior can and will complement the practical solutions that are currently available. Nudge is a novel behavioral change intervention that is being widely used in the ongoing fight against sustainability issues such as energy conservation, sustainable water, food, and fashion consumption. This article explores the most prolific writers, institutions, and nations, in addition to the most cited papers and publications on Nudge and Sustainability, using the Scopus database. Bibliometric analysis is used to describe the bibliographic data, including the total number of publications and citations for 96 papers published between 2011 and 2022. In addition, the article creates a graphical representation of the bibliographic material by mapping journals, keywords, and institutions with bibliographic coupling and co-citation analysis using the VOS Viewer software. The results of the analysis show that studies about nudge and sustainability are currently more focused on the context of pro-environmental behavior which is mostly micro-behavior such as food consumption behavior. The findings are significant in terms of enriching the growing discourse of nudge in the context of sustainability, as well as providing policy recommendations for governments to better address the issues.
Co-Authors Alih Aji Nugroho Ardiansyah, Fahri Arif Alauddin Umar, Arif Alauddin Arifki, Nindi Achid Bevaola Kusumasari DP, Muhammad Idris Erwin Musdah Fattah, Sulaeman Hermawansyah, Ady MAULIANA, DEASY Muhammad, Ashar Mustamin, Nur Afifah Putra, Anhar Dana Rerung, Stevany Dwi Djulya Retnayu Prasetyanti, Retnayu Sampe, Valentin Laura Sudrajat, Agus