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All Journal Jurnal Ilmiah Manajemen Kesatuan
M., Rudin
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Economics, Econometrics & Finance Social Sciences

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Assessing the Effectiveness of Goods and Service Tax Collection in Palu’s Food and Beverage Sector M., Rudin; Bakarbessy, Maria Lea Frensy
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 4 (2025): JIMKES Edisi Juli 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i4.3561

Abstract

Regional revenue from Certain Goods and Services Tax (PBJT) plays a crucial role in supporting development financing, particularly in productive sectors such as food and beverages. This study aims to examine and analyze the effectiveness of PBJT collection in the food and beverage sector in Palu City. A quantitative research approach was used, relying on secondary data from 2020 to 2024, including annual PBJT revenue targets and actual realization figures specifically for the food and beverage industry. This analysis revealed three main findings. First, PBJT collection was categorized as very effective in 2020, 2021, and 2022, but became ineffective in 2023 and 2024. Second, the effectiveness of tax collection in the early years was supported by a conducive investment climate in Palu City, which helped increase regional revenue, particularly from the food and beverage sector. Third, the main obstacles to effective tax collection include the limited number and capacity of human resources in the regional tax authority, as well as low public awareness and use of the PBJT online payment system. These findings indicate the need to improve administrative capacity and digital literacy to improve tax compliance and regional revenue performance in the future.
Effectiveness of Additional Employee Income Policy at the Central Sulawesi Provincial DPRD Secretariat M., Rudin; Bakarbessy, Maria Lea Frensy
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 5 (2025): JIMKES Edisi September 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i5.3716

Abstract

The study examines the effectiveness of employee income allowances at the Secretariat of the Regional People’s Representative Council of Central Sulawesi Province, addressing a research gap where prior studies mainly focused on technical budget distribution without linking it to performance in legislative institutions. This study aims to at evaluating this policy within a holistic framework covering budget realization, employee performance, and Civil Servants’ behavioral responses it applies a qualitative descriptive method using observations, interviews with six key informants, and document analysis. Effectiveness was measured by comparing budget realization and plans in line with the Decree of the Minister of Home Affairs Number 690,900,327 of 1996. Findings indicate that from 2021 to 2024, budget realization consistently exceeded 100%, demonstrating strong administrative alignment between planning and employee needs. However, this fiscal efficiency did not fully translate into improved performance quality due to challenges such as inadequate performance appraisal mechanisms, limited technology, and weak supervision. The study concludes that allowance effectiveness depends not only on budget absorption but also on integrated evaluation systems, adaptive leadership, and sufficient supporting infrastructure.
Co-Authors Bakarbessy, Maria Lea Frensy