Article Per Year (5 Year)
p-Index From 2020 - 2025
0.659
P-Index
This Author published in this journals
All Journal Jurnal Manajemen Keuangan Publik JURNAL PERSPEKTIF BEA DAN CUKAI Educoretax
Dharmakarja, I Gede Made Artha
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Pengaruh Partisipasi Masyarakat dan Akuntabilitas Keuangan Desa Terhadap Persepsi Anggaran Pendapatan dan Belanja Desa Dharmakarja, I Gede Made Artha; Kusuma, I Gede Komang Chahya Bayu Anta; Putra, Chandra Maulana
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 4 No 2 (2020): Pengelolaan Keuangan Negara Dari Berbagai Sisi
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v4i2.1021

Abstract

This study aims to determine the perceptions of rural communities in village financial management in the form of APBDes. How perceptions affect the level of participation of village communities in the preparation of APBDes and accountability for their use. The object of this research is the villagers who are involved and attend the discussion of APBDes management. Primary data in this study is data collected through questionnaires and interviews with respondents. Meanwhile, the secondary data of this research comes from village fund report data. The sampling technique chosen was Stratified Random Sampling, with a total sample of 49 people. This research technique uses multiple linear regression data analysis. The results showed that first, community participation and village financial accountability had a simultaneous effect on the perception of the village income and expenditure budget. Second, community participation does not have a partial that effect on perceptions of village income and expenditure budgets. Third, village financial accountability has a partial effected on perceptions of village income and expenditure budgets
A STUDY OF DWELLING TIME AT TANJUNG PERAK HARBOR SURABAYA INDONESIA Dharmakarja, I Gede Made Artha; Wardana, Dzulham Faruq Rifqi
JURNAL PERSPEKTIF BEA DAN CUKAI Vol. 8 No. 1 (2024): JURNAL PERSPEKTIF BEA DAN CUKAI
Publisher : Unit Penerbitan Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpbc.v8i1.2631

Abstract

The research aims to determine the factors that influence dwelling time at Indonesian ports so that the government can make policies for releasing imported goods at ports more quickly and efficiently. This study uses secondary data obtained from KPPBC TMP Tanjung Perak quantitative data in the form of monthly pre-clearance, customs clearance, post-clearance, and dwelling time processing times from January 2020 to December 2022. Statistical analysis using the linear regression method uses the application SPSS. Based on the results of the analysis of the factors that influence dwelling time, it is concluded that the pre-clearance, customs clearance, and post-clearance processes simultaneously have an influence on dwelling time at the port of Tanjung Perak. Meanwhile, partially, the pre-clearance and post-clearance processes have a positive and significant effect on dwelling time, while the customs clearance process does not affect dwelling time. Currently, the customs clearance process is faster due to new policies and improved facilities. This research only discusses the management of imported goods, so other research using export variables is needed to increase the accuracy and efficiency of government trade policies.
Identification of direct reporting of individual taxpayers to the tax service office using the Ishikawa diagram Dharmakarja, I Gede Made Artha; Kusuma, I Gede Komang Chahya Bayu Anta; Andriana, Nina
Educoretax Vol 5 No 4 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i4.1462

Abstract

Filing the Individual Taxpayer’s Annual Tax Return (WPOP SPT) is designed to be a straightforward process that can be completed independently using an application. However, many taxpayers face difficulties in calculating, filling out, and submitting their Individual Taxpayer Annual Tax Return for Personal Income Tax (SPT PPh OP), leading to a high volume of in-person visit queues to Tax Offices (KPP). This study aims to identify the root causes of these challenges and their impact on tax administration, particularly the increasing service demands and long queues at tax offices. The research was conducted through observations and interviews with taxpayers (WP) at the Pondok Aren Tax Office. A fishbone (Ishikawa) diagram was used to analyze the causes of these issues, while a literature review applied the MECE (Mutually Exclusive, Collectively Exhaustive) method and the 5M framework (Man, Materials, Machines, Methods, Money), supplemented by considerations of information and time factors. The findings indicate that the primary issue lies in the human factor (Man), specifically, taxpayers’ limited knowledge and understanding of tax procedures. Other technical factors are difficulties in operating the application (Machines) and the completeness of report preparation support (Materials). Prior research frequently recommends that tax officers improve taxpayers’ education and promote the use of digital tax reporting platforms. Tax officers remain essential in providing education and support. Additionally, tax volunteers can play a crucial role in assisting taxpayers, particularly during peak reporting periods. To improve service quality, tax officers should receive training in customer service excellence, while tax offices must enhance computer infrastructure and internet capacity to prevent system disruptions.
Co-Authors Kusuma, I Gede Komang Chahya Bayu Anta Nina Andriana, Nina Putra, Chandra Maulana Wardana, Dzulham Faruq Rifqi