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All Journal JURNAL PERSPEKTIF BEA DAN CUKAI Journal of Social and Policy Issues Educoretax Jurnal Ilmiah Administrasi Publik
Utomo, Rachmad
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Adaptation of Directorate General of Taxes employees participating in the Internal Job Vacancy (IJV) program Solikhatin, Lulus; Utomo, Rachmad
Educoretax Vol 4 No 7 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i7.881

Abstract

This research aims to investigate the considerations of employees at the Directorate General of Taxes in participating in the Internal Job Vacancy (IJV) program and their post-placement adaptation practices in the recent workplace. The study adopts a qualitative approach by interviewing individuals who have successfully completed the IJV program and are affiliated with the Directorate General of Taxes. The research describes the various considerations reported by the participants regarding their decision to participate in the IJV program, which are then compared with relevant theories and categorized into four main categories: homebase, passion, organizational policies, and job satisfaction. Furthermore, the research also explores the phenomenon of culture shock and adaptation practices in the recent workplace. The adaptation practices are classified into two categories: job-related and equipment-related adaptation, as well as adaptation with colleagues. Job-related and equipment-related adaptation involves employees participating in training, engaging in self-directed learning, and adopting a "learning by doing" approach. On the other hand, adaptation with colleagues involves open communication and familiarizing oneself with communication practices, including hierarchical communication with managers, within the work environment.
The effect of social media usage and the quality of information from the instagram account @DITJENPAJAKRI on the fulfillment of tax information needs of PKN STAN students Al Aqilah, Muhamad Refkhi; Maharani, Arya Putri; Nagara, Devitama Patria; Gumilang, Gabiela; Sutanto, Meithasya Putri; Setiawan, Prayoga; Utomo, Rachmad
Educoretax Vol 4 No 11 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i11.1186

Abstract

This study aims to analyze the influence of Instagram social media usage and the information quality of the @ditjenpajakri account on fulfilling the tax information needs of PKN STAN students. Using a quantitative method with a survey approach, data were collected from 97 active PKN STAN students through a questionnaire. The analysis results indicate that social media usage and the information quality of @ditjenpajakri significantly influence the fulfillment of PKN STAN students' tax information needs, with an F-test value of 0.0000. The four social media indicators—context, communication, collaboration, and connection—were well-rated by respondents, who agreed that these factors effectively meet their information needs. Most respondents agree that the content uploaded by @ditjenpajakri meets the criteria for high-quality information, including accuracy, timeliness, relevance, and completeness. It is expected that the Directorate General of Taxes will maintain and improve the quality of content on Instagram, particularly in terms of accuracy, timeliness, and relevance of information.
The impact of tobacco excise revenue sharing (DBH CHT) on public health with the number of cigarettes smoked as a moderating variable in East Java Province Nugroho, Edi; Harsoyo, Allamanda Titania; Ilyas, Guntoro; Dewi, Cynthia Atika; Siagian, Maria Florensia; Utomo, Rachmad
Educoretax Vol 5 No 1 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i1.1334

Abstract

This study aims to analyze the effect of Tobacco Excise Revenue Sharing Fund (DBH CHT) on public health in East Java Province with the number of cigarettes smoked as a moderating variable. One of the priorities in the allocation of DBH CHT is in the health sector, which is expected to increase the Public Health Index (IKM) with the right allocation. This study uses a quantitative method with secondary data sourced from the Directorate General of Fiscal Balance and the Central Statistics Agency covering the period 2019-2022. The hypothesis in this study was tested using the Multiple Linear Regression model for panel data. The results showed that DBH CHT had a positive and significant effect on IKM in East Java, while the number of cigarettes smoked did not significantly moderate the relationship. This shows that the allocation of DBH CHT is effective in improving public health, although cigarette consumption is still high. This study concludes that improving health facilities and programs funded by DBH CHT play an important role in improving public health, but controlling cigarette consumption is still a challenge.
Portrait of Public Policy Formulation on Local Taxes in Bekasi City Kusuma, Michael; Utomo, Rachmad; Rebeca, Brigitha Mega
Journal of Social and Policy Issues Volume 5, No 3 (2025) July - September
Publisher : Pencerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58835/jspi.v5i3.471

Abstract

This research aims to analyze the implementation and obstacles in the public policy formulation of local tax regulations in Bekasi City. Employing a descriptive qualitative method with a case study approach, data were collected through interviews with purposively selected policy-formulating informants and analyzed using the Miles and Huberman interactive analysis model. The research results showed that the policy formulation process went through four stages (problem identification, policy agenda, alternative selection, and policy determination) but was marked by four main obstacles: time management, incompetence of human resources, differing actor agendas, and prevailing rules and procedures. This research contributes empirical evidence on how contextual factors, such as legal deadlines and local political dynamics, can impede policy formulation at the regional level, offering practical implications for local governments to improve management capacity and institutional coordination.
EVALUASI DAMPAK FASILITAS KAWASAN BERIKAT MENGGUNAKAN COST-BENEFIT ANALYSIS Nurcahyo, Marsanto Adi; Utomo, Rachmad; Murwani, Sri; Aritonang , Yoke Ruminson; Iriansyah, Nur Firman
JURNAL PERSPEKTIF BEA DAN CUKAI Vol. 9 No. 1 (2025): 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.v9i1.3289

Abstract

This study analyzes the effectiveness of bonded zone facility incentives in generating economic benefits for the country compared to the fiscal costs incurred. Using the Cost-Benefit Analysis method and the Net Present Value (NPV) approach, this research is conducted as a case study on three companies receiving bonded zone facilities, namely PT. A, PT. B, and PT. C. The results show that PT. A have a Benefit-Cost Ratio of 0.238, indicating that the economic benefits generated are still lower than the fiscal costs provided. In contrast, PT. B and PT. C has a Benefit-Cost Ratio of 2.235 and 1.575, demonstrating that this company provides greater economic benefits than the costs incurred by the government. These findings have implications for optimal tax policy, suggesting that fiscal incentives should be more selectively allocated based on long-term economic potential. Therefore, this study recommends periodic evaluations of bonded zone policies to ensure the effectiveness of fiscal incentives, enhance transparency in facility utilization, and design a stricter supervision mechanism. For future research, it is recommended to conduct an analysis of all companies receiving bonded zone facilities to obtain a more comprehensive understanding of the impact of this policy on the national economy.
Community Mobilization Led by Lay Actor, a Directed Participation in Tax Culture Utomo, Rachmad
Jurnal Ilmiah Administrasi Publik Vol. 7 No. 3 (2021): Jurnal Ilmiah Administrasi Publik (JIAP)
Publisher : Badan Penerbitan Jurnal (BPJ) FIA-UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jiap.2021.007.03.2

Abstract

Community leaders indeed become strategic actors for the government. In Pondok Aren, a meatball seller has led the UMKM Sahabat Pajak (USP) or micro, small, and medium enterprises (SME) community tax-friendly, they were successfully directed to mobilize a social movement "We're great at paying taxes" (Bayar Pajak Untung). This study aims to describe how Kantor Pelayanan Pajak (tax office) Pondok Aren seeks lay actors and builds their capacity to become community movers. With the ethnographic research method, the findings show that the government needs to be diligent in looking for them, getting to explore them from the original place every day they are working because persuading citizens with social capital is not enough. The government should not be fascinated by educational and professional backgrounds because it does not guarantee the noble attitude of citizens who voluntarily participate in building a functioning society towards social welfare.
Analisis Jaringan Aktor: Upaya Pemerintah Mendorong Masyarakat Belanja Produk UMKM Lokal : (Studi pada Kantor Pelayanan Pajak Cirebon Satu) Utomo, Rachmad; Slamet, Kuwat; Sulfan, Sulfan; Theodikta, Mohammed Lintang; Dhaniswara, Angga Sukma
Jurnal Ilmiah Administrasi Publik Vol. 9 No. 1 (2023): Jurnal Ilmiah Administrasi Publik (JIAP)
Publisher : Badan Penerbitan Jurnal (BPJ) FIA-UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jiap/2023.009.01.4

Abstract

This study aims to describe the experience of the stages of translation in actor network theory: (1) problematization, (2) interessment, (3) enrollment and (4) mobilization that have been carried out by the Cirebon Satu Tax Service Office in realizing an online shopping day for SME products (Harbolkum) in the city of Cirebon. This study uses a narrative qualitative approach to explore the social experience of a single character or main actor, the Head of the Cirebon Tax Office. The results of this study indicate that at the stage of (1) problematization, the main actor it is special person to be able to formulate the main issues that only possible implemented and also the results are useful with the supporting actors (2) interessment, optimizing strategies to attract and encourage the interest of supporting actors, (3) enrolment, the role of delegation without any disturbing between authority and (4) mobilization, the main actors together with the coalition invite elite figures in built solid frame to reach a broad impact on mobilization.
Co-Authors Al Aqilah, Muhamad Refkhi Aritonang , Yoke Ruminson Dewi, Cynthia Atika Dhaniswara, Angga Sukma Edi Nugroho Gumilang, Gabiela Harsoyo, Allamanda Titania Ilyas, Guntoro Iriansyah, Nur Firman Kusuma, Michael Kuwat Slamet, Kuwat Maharani, Arya Putri Nagara, Devitama Patria Nurcahyo, Marsanto Adi Rebeca, Brigitha Mega Setiawan, Prayoga Siagian, Maria Florensia Solikhatin, Lulus Sri Murwani Sulfan, Sulfan Sutanto, Meithasya Putri Theodikta, Mohammed Lintang