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All Journal Transparansi Jurnal Ilmiah Ilmu Administrasi Ilomata International Journal of Management Jurnal Manajemen Bisnis, Akuntansi dan Keuangan PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Sinergi International Journal of Economics JAMBIS : Jurnal Administrasi Bisnis Jurnal Ilmu Administrasi Publik
Harjo, Dwikora
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Perceiving Ecotourism Awareness under Regulatory Fit, Volunteering Experience and Lifestyle Pertiwi, Husna Putri; Raga, Ridha Azka; Jasrial; Nurhayati, Syafiqoh; Harjo, Dwikora
Ilomata International Journal of Management Vol. 4 No. 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijjm.v4i4.918

Abstract

Indonesia has high potencies of ecotourism attractions, including its natural biodiversity and traditional values spreading in various regions of the archipelagos. However, the shortcoming remains exhibited by many individuals showing poorly pro-environment behavior in tourism places regarding to environmentally and socially. Therefore, our study aims to observe the effect of regulatory fit manipulation (promotion-focus vs. prevention-focus) on increasing emotional involvement to improve ecotourism awareness and examine the antecedent factors that influence individuals’ attitudes towards ecotourism attitudes, which are volunteering experience and consumptive lifestyle. This research is conducted by experimental research to examine two groups of participants under different regulatory fit manipulations (promotion-focus vs. prevention-focus). Data were analyzed by using the multivariate analysis method. Our study revealed that regulatory fit manipulation affects attitudes towards ecotourism, especially under different volunteering experiences and consumptive lifestyles. Thereby, we reveal that embodying regulatory fit for such an environmental campaign effectively enhances consumers’ attitudes toward pro-environmental and ecotourism.
Analysis Of The Effectiveness Of Collection Of Value-Added Tax On Trade Through Electronic Systems In Efforts To Optimize Tax Revenue In The Covid-19 Pandemi at The Directorate General of Taxes Harjo, Dwikora; Abdullah, Sya’Adan; Arimbhi, Pebriana
Sinergi International Journal of Economics Vol. 1 No. 1 (2023): Mei 2023
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/economics.v1i1.27

Abstract

The Covid-19 pandemic has changed the way people carry out their daily activities; almost all activities are carried out online, leading to the increasingly rapid use of digital media, especially in the Trading through Electronic System (Perdagangan Melalui Sistem Elekronik / PMSE) sector. The Indonesian government sees great potential from the development of the digital economy. This is related to the government's efforts to provide equal treatment to conventional business actors and digital business actors. Therefore, the government enforces a policy of collecting Value Added Tax on Trading through the Electronic System. This study was conducted to determine and analyze the effectiveness of the collection of Value Added Tax on Trading through the Electronic System, along with the obstacles that arise and the efforts made to overcome them. In this study, the author uses a descriptive approach with data collection techniques in the form of literature review and field research. The results show that based on the target accuracy indicator, this policy has not run well because the actors of Trading through the Electronic System who have been appointed by the Directorate General of Taxes to deposit and report Value Added Tax on the use of taxable goods do not do so. In addition, there are providers of taxable services in PMSE from outside the Customs Area through who have not deposited the results of their collection. The problem lies in the supervision and lack of data owned by the Directorate General of Taxes. However, the Directorate General of Taxes has made a series of efforts to overcome obstacles in collecting Value Added Tax on Trading through Electronic Systems.
Analisis implementasi kebijakan sistem electronic customs declaration pada kantor pelayanan utama bea dan cukai tipe c soekarno hatta tahun 2022 sampai dengan 2024 Novlyani, Citra; Harjo, Dwikora
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 8, No 1: Juni 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/transparansi.v8i1.4621

Abstract

(Analysis of the Implementation of the Electronic Customs Declaration System Policy at the Soekarno Hatta Type C Main Customs and Excise Service Office from 2022 to 2024) This research analyzes the implementation of the Electronic Customs Declaration (e-CD) system at the Soekarno-Hatta Customs and Excise Main Service Office in 2022-2024. Soekarno-Hatta in 2022-2024. This research uses a qualitative qualitative method with a descriptive approach. Data was obtained through interviews with Customs officers, service users, and academics, as well as analyzing related documents. related documents. The results showed that implementation of e-CD has increased efficiency and transparency in the process of goods declaration. process of goods declaration. However, there are obstacles in its implementation, such as the low level of passenger awareness of declaration obligations, limited socialization, and technical challenges in the e-CD system. In addition, constraints also arise from the aspect of human resources, such as the number of officers who are still limited, especially during peak hours, as well as the need to increase the number of officers. limited number of officers, especially during peak hours, as well as the need to increase technical competence in managing the system. in managing the system. To overcome these obstacles, Soekarno-Hatta Customs has made various efforts, including increasing socialization through digital media and cooperation with airlines, optimizing the system with improvements to the airlines, optimizing the system by improving features and infrastructure, as well as strengthening training for officers. infrastructure, and strengthening training for officers. This research recommends a more massive socialization strategy and optimization of the verification system to increase service user compliance with regulations. verification system to improve service user compliance with customs regulations. Abstrak Penelitian ini menganalisis implementasi sistem Electronic Customs Declaration (e-CD) di Kantor Pelayanan Utama Bea dan Cukai Soekarno- Hatta pada tahun 2022–2024. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif. Data diperoleh melalui wawancara dengan petugas Bea Cukai, pengguna jasa, dan akademisi, serta analisis dokumen terkait. Hasil penelitian menunjukkan bahwa implementasi e-CD telah meningkatkan efisiensi dan transparansi dalam proses deklarasi barang. Namun, terdapat kendala dalam penerapannya, seperti rendahnya tingkat kesadaran penumpang terhadap kewajiban deklarasi, keterbatasan sosialisasi, serta tantangan teknis dalam sistem e- CD. Selain itu, kendala juga muncul dari aspek sumber daya manusia, seperti jumlah petugas yang masih terbatas terutama saat jam sibuk, serta perlunya peningkatan kompetensi teknis dalam mengelola sistem. Untuk mengatasi kendala tersebut, Bea Cukai Soekarno-Hatta telah melakukan berbagai upaya, antara lain peningkatan sosialisasi melalui media digital dan kerja sama dengan maskapai penerbangan, optimalisasi sistem dengan perbaikan fitur dan infrastruktur, serta penguatan pelatihan bagi petugas. Penelitian ini merekomendasikan strategi sosialisasi yang lebih masif dan optimalisasi sistem verifikasi guna meningkatkan kepatuhan pengguna jasa terhadap regulasi kepabeanan.
Analysis of the Effectiveness of Rural and Urban Land and Building Tax Collection Based on E-SPPT PBB-P2 in Increasing Regional Tax Revenue in the Seribu Islands UPPD in 2021 Purwatomo, Purwatomo; Irwansyah, Iwan; Harjo, Dwikora
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 3 No. 1 (2024): May 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v3i1.9290

Abstract

The effectiveness of P2 PBB collection in increasing tax revenue at the DKI Jakarta Thousand Islands UPPPD in 2021 based on the analysis of the primary and secondary data above shows that the aspect of achieving goals is assessed as not being effective, partly because it is seen from the dimension of effectiveness in the aspect of achieving targets which refers to the parameter Effectiveness shows in the five- year period 2019 - 2021 the performance is still not optimal, the PBB- P2 revenue target has never been achieved, In 2020, the PBB P2 tax revenue experienced a significant 33% decrease in comparison to the previous year, particularly. the main cause of which was due to the covid19 pandemic factor, as well as tax arrears (PBB P2) are also still large in number, and taxpayer compliance is still not optimal in paying taxes as seen from the fact that many SPPT PBB P2 have been issued but have not been paid.
EFEKTIVITAS PENAGIHAN TUNGGAKAN PAJAK KENDARAAN BERMOTOR DALAM RANGKA MENINGKATKAN PENERIMAAN PADA SAMSAT JAKARTA UTARA Harjo, Dwikora; Putri, Elvani
Jurnal Ilmu Administrasi Publik Vol 5, No 2: Maret 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v5i2.4716

Abstract

The background of this research is the unachieved target in revenue and the increase in arrears at the North Jakarta Samsat in 2021-2023. The purpose of this study is to analyze the effectiveness of billing as well as the obstacles and efforts made at the North Jakarta Samsat. The method used in this research is a descriptive qualitative research method. Data collection carried out in this study is by means of interviews, observation and documentation. The theory used is the theory put forward by Harrington Emerson (Handayaningrat, 2017) with 2 dimensions, namely the achievement of goals, and time standards. The results showed that the effectiveness of motor vehicle tax collection in North Jakarta Samsat was not effective as seen from the increase in arrears and realization that had not been achieved. Problems arising from the lack of optimal collection due to lack of socialization, inadequate human resources, low economic capacity and facilities and infrastructure that are not optimal. facilities and infrastructure that are not optimal
Implementasi Kebijakan Pajak Penghasilan Pasal 21 Skema Perhitungan Tarif Efektif Rata-Rata Wajib Pajak Orang Pribadi Roziq, Fajrul; Harjo, Dwikora
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 2 (2025): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i2.802

Abstract

Skema Tarif Efektif Rata-Rata (TER) yang berlaku sejak 2024 sebagai upaya penyederhanaan perhitungan dan administrasi Pajak Penghasilan Pasal 21. Meskipun skema ini bertujuan meningkatkan kepatuhan wajib pajak, tantangan seperti rendahnya pemahaman wajib pajak, resistensi terhadap kenaikan tarif, dan kesulitan adaptasi sistem baru masih menjadi hambatan utama. Penelitian ini bertujuan menganalisis implementasi kebijakan PPh 21 berbasis skema TER di KPP Pratama Jakarta Tanjung Priok dan menilai pengaruhnya terhadap tingkat kepatuhan wajib pajak orang pribadi. Pendekatan yang digunakan adalah kualitatif deskriptif, dengan teknik pengumpulan data melalui wawancara mendalam, observasi partisipatif, dan dokumentasi dari sumber primer dan sekunder. Data dianalisis secara induktif mengikuti model Miles dan Huberman, untuk memahami proses, kendala, dan usaha peningkatan kepatuhan. Teori implementasi menurut George C. Edward III digunakan untuk mengukur efektivitas pelaksanaan kebijakan. Hasil penelitian menunjukkan bahwa, meskipun ada berbagai hambatan, upaya sosialisasi intensif, pelatihan berkelanjutan, dan peningkatan edukasi mampu memperbaiki proses implementasi dan meningkatkan kesadaran wajib pajak akan skema TER.
Evaluasi Penerapan Sistem Digitalisasi Pemungutan Pajak Reklame Dalam Meningkatkan Pendapatan Asli Daerah Kota Bekasi Tahun 2024 Harjo, Dwikora; Nabila, Girotul
JAMBIS : Jurnal Administrasi Bisnis Vol 5, No 2: April 2025
Publisher : JAMBIS : Jurnal Administrasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jambis.v5i2.4967

Abstract

Bekasi City as an autonomous region in West Java Province has great potential in Regional Original Revenue (PAD), one of which is through billboard tax collection. Billboards are media that convey information to the wider community and are installed along roads that contain messages or information. Prior to the implementation of the digitalization system, billboard tax revenue in Bekasi City experienced inconsistencies between target and realization. For this reason, since 2022, the Bekasi City Government began implementing a digital system in billboard tax collection. This study aims to evaluate the implementation of a digitalized billboard tax collection system in increasing Regional Original Revenue (PAD) in Bekasi City in 2024. This research uses William N. Dunn's evaluation theory with the dimensions of effectiveness, efficiency, adequacy, equity, responsiveness, and accuracy. This research method uses descriptive qualitative. The results showed that after the implementation of the digitalization system, the effectiveness of billboard tax collection was quite effective, with a realization achievement of 98.95% in 2024, where the tax target and realization also increased. Obstacles found include low understanding and awareness of taxpayers, lack of literacy, and lack of socialization of the system. Efforts made to overcome these obstacles are continuous education, simplifying procedures, and increasing supervision and technical services.  
Efektivitas Penerapan Program Layanan Informasi Non-MITA di KPUBC Tanjung Priok Pribadi, Jiwa; Shiddiq, Muhammad Ilham; Harjo, Dwikora
JAMBIS : Jurnal Administrasi Bisnis Vol 5, No 3: Juni 2025
Publisher : JAMBIS : Jurnal Administrasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jambis.v5i3.5190

Abstract

The need for fast, transparent, and efficient information services has encouraged the Tanjung Priok Type-A Customs and Excise Main Service Office to implement the Non-MITA Client Information Service Registration Application. This study aims to analyze the effectiveness of the implementation of the program in increasing access to customs, excise and taxation information, identifying the obstacles faced, and the solutions implemented. The method used is descriptive qualitative with data collection techniques in the form of observation, in-depth interviews, documentation, and triangulation. The analysis uses Amitai Etzioni's theory of organizational effectiveness, which includes four dimensions: adaptation, integration, motivation, and production. The research results show that this application is quite effective in improving the quality of information services, although there are still obstacles such as limited quotas, lack of human resources, and user absence from service schedules. The solutions implemented include improved communication, better queue management, and regular service evaluation. Overall, the program implementation is considered to have met most of the effectiveness indicators according to Etzioni, but still requires improvement to be more adaptive to the dynamics of user needs.
Co-Authors Abdullah, Sya’Adan Arimbhi, Pebriana Citra Novlyani Irwansyah, Iwan Jasrial Nabila, Girotul Nurhayati, Syafiqoh Pertiwi, Husna Putri Pribadi, Jiwa Purwatomo, Purwatomo Putri, Elvani Raga, Ridha Azka Roziq, Fajrul Shiddiq, Muhammad Ilham