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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences INVEST : Jurnal Inovasi Bisnis dan Akuntansi Devotion: Journal of Research and Community Service Scientia: Journal of Multi-Disciplinary Science
Sumaryadi, I Nyoman
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Economics, Econometrics & Finance Education Nursing Social Sciences Other

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Influence of the Extension and Tax Service to Complience of Personal Tax in Indonesia (Study through Taxpayers in the Tax Court – Jakarta) Iswanto, Yasir; Sumaryadi, I Nyoman; Achmad, Mansyur; Ruhana, Faria
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4294

Abstract

This research will be limited/limited regarding specific matters relating to government policies (efforts) in increasing compliance, socializing and growing awareness of taxation, to people who are at least approaching "tax minded"; and will be focused on individual taxpayers concerning simplicity, easy to understand and easy to implement, and on the elements of its development (socialization, counseling, communication) in order to increase compliance and awareness of the taxation referred to, which is marked by an increase in the number of taxpayers reporting (intensification) and the number of taxpayers. Registered tax and its reporting figures as an extensification effort in the field of taxation; as well as looking at the aspect of fairness, in the sense that it has been conveyed evenly to all citizens, especially those who have met the subjective and objective requirements, are easy and can be understood and accepted by all. This research uses quantitative research methods; Khasan Effendy in his book "Integrating Quantitative and Qualitative Methods" (2010: 90), writes as follows: "Quantitative research is research that uses theory as a framework for the whole research". The results of the study show that the parties in the end are compliance and awareness to carry out their tax obligations, which means an increase in state revenues, because this involves the livelihood of many people, agencies, certain individuals, the government itself and the general public.
Policy Implementation of The Utilization Priority of Village Fund for Village Development in Bone Regency, South Sulawesi Province Aksa, Andi Syarif Hidayatullah; Sumaryadi, I Nyoman; Rowa, Hyronimus
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 1 (2023): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v4i2.489

Abstract

This study aims to analyze the implementation and utilization of village fund for village physical facilities and infrastructure in Barebbo, Bone regency, South Sulawesi province. This is a qualitative descriptive study that involves data collection techniques of in-depth interview, documentation, and field observation. When data were collected, the analysis was performed consist of data reduction, data display, and conclusion drawing. The results demonstrate how the implementation of village government in Bone regency complies to the applicable policies issued by national government. The implementation mechanism of Village Fund in Bone Regency for physical facilities and infrastructure passes through several steps, namely village development plan, priority setup, implementation of development program, monitoring and evaluation. However, participation of local community is just for a formality, whereas decision making is still dominated by village head and officials. Village Fund is, however, not utilized and distributed transparently and accountably, and involve active participation of the village community when performing priority setup and supervision of development program. The physical facilities and infrastructure are, in general, made up by the village government quite functionally and finally generate positive feedback from local community and, however, are still in a lower level of sustainability.
Pengaruh Penyuluhan dan Pelayanan Perpajakan terhadap Kepatuhan Pajak Orang Pribadi di Indonesia Iswanto, Yasir; Sumaryadi, I Nyoman; Mansyur; Ruhana, Faria
SCIENTIA: Journal of Multi Disciplinary Science Vol. 1 No. 1 (2022): January - June
Publisher : PT. Sangadji Media Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62394/scientia.v1i1.12

Abstract

Tujuan penelitian adalah untuk mengkaji dan mengetahui besarnya pengaruh penyuluhan dan pelayanan perpajakan terhadap Kepatuhan Perpajakan Wajib Pajak Orang Pribadi. Penelitian menggunakan pendekatan penelitian kuantitatif. Sampel penelitian sebanyak 100 responden diambil dari populasi penelitian sebanyak 16.850.000 orang pegawai menggunakan rumus slovin. Teknik pengumpulan data menggunakan studi kepustakaan, teknik kuesiober dan observasi. Analisis data menggunakan distribusi frekuensi, uji validitas dan reliabilitas, analisis regresi sederhana dan regresi berganda. Hasil penelitian menunjukan bahwa besarnya pengaruh penyuluhan perpajakan terhadap kepatuhan perpajakan yang mencapai 12,5 persen ditentukan oleh pengetahuan perpajakan yang di komunikasikan, sikap dan kesantunan, tingkat kejelasan yang dijelaskan, kerjasama dengan institusi/pihak lain, sikap dan kesantunan, tingkat kejelasan jawaban, keramahan, dan arahan yang diberikan (sosial, teknis); besarnya pengaruh pelayanan perpajakan terhadap kepatuhan perpajakan yang mencapai 63,5 persen ditentukan oleh peraturan tentang pemberiran kemudahan penyetoran, peraturan tentang pemberian kemudahan pelaporan, Mobile Tax Unit, piloting mall pelayanan publik (MPP), piloting kios pajak, sikap dan kesantunan, konsultasi dan bimbingan, ketepatan waktu penyelesaian, dan kenyamanan ruang pelayanan; dan terdapat pengaruh positif dan signifikan antara penyuluhan perpajakan dan pelayanan perpajakan secara bersama-sama terhadap kepatuhan perpajakan. Kontribusi pengaruh pelayanan perpajakan (0,556) lebih besar dari kontribusi pengaruh penyuluhan perpajakan (0,398) terhadap kepatuhan perpajakan.
The Policy Implementation of Simplification Bureaucracy For Performance Improvement In The Ministry of Administrative And Bureaucratic Reform Sipayung, Naptalina; Sumaryadi, I Nyoman; Daraba, Dahyar; Lukman, Sampara
Devotion : Journal of Research and Community Service Vol. 3 No. 13 (2022): Special Issue
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/dev.v3i13.295

Abstract

The bureaucratic simplification policy is a direct direction from the President and that policy was the first policy which changed structure massively form structure to functional. Ministry of Administrative and Bureaucratic Reform as a pilot project for that policy implementation. This research aims to know The Policy Implementation of Simplification Bureaucracy For Performance Improvement in The Ministry of Administrative and Bureaucratic Reform and whats is the problems that opportunities and challenges the policy implementation of Simplification bureaucracy for Performance Improvement and what is the ideal model for Bureaucratic Simplification and then find what is the ideal models for optimize policy implementation. This research focuses on functional officers who were transferred from structural officers to functional) and locus in the Ministry of Administrative and Bureaucratic Reform. Research design uses qualitative with description approach. The object of this research is a number of 141 officer structure which transferred to functional (52 from echelon 3 and 89 echelon from 4). Data is obtained by using interview, observation and documentation study from 35 informants . Primary data that was obtained by interview and processed with analyzes on theory Policy Implementation by Edwards George III 1980, Theory and Simplification Bureaucracy with Guollart & Kelly with Development Organization Theory and for increasing performance using Cascio Theory 1992. All primary data especially from interview put in to coding with each informant as formulation regulator (Echelon I), implementor (echelon II) and target group (functional from echelon 3 and 4), but cause of the covid situation, part of officers work from home, I do less observation but do in deep interview via zoom. The result finds that the implementation policy of simplification bureaucracy has not optimize yet in accordance with the goals and objectives or has not brought significant changes especially in increasing performance. To do implementation for this policy needs another policy (lack of policy) especially for reward and punishment, performance appraisal, work mechanism) and changed culture organization (mindset and culture set).
Co-Authors Achmad, Mansyur Aksa, Andi Syarif Hidayatullah dahyar daraba, dahyar Faria Ruhana Iswanto, Yasir Lukman, Sampara Mansyur Rowa, Hyronimus Sipayung, Naptalina