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All Journal Jurnal Natapraja : Kajian Ilmu Administrasi Negara NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Devotion: Journal of Research and Community Service
Libing, Zet Sony
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Economics, Econometrics & Finance Education Other

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BUREAUCRACY REFORM IN TAX SERVICES ONLINE IN THE KUPANG CITY Adam, Cataryn Vlantyna; Seran, Sirilus; Kerihi, Anthon Simon Yohanis; Libing, Zet Sony
Natapraja Vol 11, No 1 (2023): Policy Reform
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/natapraja.v11i1.54601

Abstract

This study examined the factors behind the advancement of bureaucratic reform in online tax services at the Regional Technical Service Unit (RTSU) of Regional Income for the City of Kupang, or Unit Pelaksana Teknis Daerah (UPTD). This investigation employed a qualitative method with an interpretive paradigm. This analysis discovered five factors from the internal and external dimensions of the bureaucracy that affect the quality of online tax revenue. From internal sources, this article found that the lack of leadership commitment, the weak capacity and professionalism of implementing actors, and the lack of budget allocations contributed to the weak progress of bureaucratic reform in online tax services. Meanwhile, on the external dimension, this study uncovered that the lack of public pressure and the existence of business practices in the service process contributed to strengthening the low quality of online tax services. To increase the quality of online tax services, the government must ensure that the public managers appointed firmly commit to the bureaucratic reform agenda. Additionally, the government needs to increase front-line implementers' professionalism and capacity to learn information technology. Finally, the government needs to minimize the occurrence of business practices in the process of public services.
Bureaucracy Reform in Improving the Quality of Licensing Services Manbait, Jasinta Juwita; Sayrani, Laurensius Petrus; Libing, Zet Sony
Devotion : Journal of Research and Community Service Vol. 3 No. 10 (2022): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/dev.v3i10.202

Abstract

This study aims to describe the implementation of Bureaucratic Reform and the Quality of Licensing Services at the Investment and One Stop Service Office of East Nusa Tenggara Province. This study uses a qualitative descriptive approach with data analysis techniques using an interactive model developed by Miles and Huberman. This research was conducted at the Investment Office and the One Stop Service Office of East Nusa Tenggara Province with a number of 20 informants consisting of employees and permit applicants as users of licensing services. The sources of data in this study are primary data and secondary data with data collection techniques through interviews, document studies, and observations with validation of research results using triangulation techniques. The results of the study indicate that from the aspect of structuring Human Resources, bureaucratic reform has not been carried out optimally, but from the aspect of structuring management, institutional structuring and accountability, bureaucratic reform has been carried out despite budget constraints. Meanwhile, the quality of licensing in terms of tangible, reliability, responsiveness, assurance, and empathy, has mostly met the expectations of service users despite budget constraints in optimally utilizing technology. Overall, the bureaucratic reforms implemented can improve the quality of licensing services at the Investment and One Stop Service Office of East Nusa Tenggara Province.
STRATEGI PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) DARI SEKTOR PAJAK HOTEL DAN RESTORAN DI KOTA KUPANG PADA MASA PANDEMI COVID-19 Sabuna, Adelheid; Kellen, Pius Bumi; Libing, Zet Sony
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 9, No 2 (2022): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v9i1.2022.170-181

Abstract

PAD ialah pendapatan wilayah yang berasal dari pajak wilayah, hasil pemisahan pengelolaan kekayaan wilayah, dan pendapatan wilayah lainnya yang sah. Pajak hotel dan rumah makan termasuk dalam 11 pajak wilayah yang dipungut oleh Pemerintah Kota. Penelitian ini bertujuan untuk mengetahui tingkat pertumbuhan, efektivitas dan kontribusi perpajakan hotel dan rumah makan di Kota Kupang sebelum dan selama pandemi COVID-19, diikuti dengan pengembangan strategi perencanaan peningkatan PAD Kota Kupang selama era pandemi. Analisis akan dilakukan dengan memakai 4 rasio keuangan dan analisis SWOT untuk menemukan strategi peningkatan pendapatan asli wilayah dari dinas pajak hotel dan rumah makan selama era pandemi COVID-19. Jenis data yang dipakai ialah data bekas dan utama berupa pendapatan asli wilayah dari tahun 2017 sampai dengan tahun 2020 di Kota Kupang, serta lolos survei kuisioner yang disebarkan yang dipakai untuk menganalisis data.Hasil kajian menemukan bahwa rata-rata tingkat kemandirian keuangan wilayah hanya sebesar 22,52% yang menunjukkan bahwa Kota Kupang masih sangat bergantung pada dana dari pemerintah pusat dan provinsi. Kontribusi pajak wilayah terhadap PAD Kota Kupang fluktuatif. Rasio efektivitas perpajakan hotel dan rumah makan menunjukkan bahwa kinerja keuangan Pemerintah Kota Kupang dalam mengelola perpajakan hotel sangat efektif. Rasio pertumbuhan PAD terhadap total penerimaan pajak hotel dan rumah makan juga menunjukkan pertumbuhan yang fluktuatif. Kontribusi pajak hotel dan rumah makan terhadap pendapatan asli wilayah dalam empat tahun tidak memberikan kontribusi yang signifikan. Di era pandemi COVID-19, strategi peningkatan PAD melalui departemen perpajakan hotel dan rumah makan ialah strategi strength-opportunity (SO), yang memanfaatkan keunggulan internal untuk memanfaatkan kesempatan eksternal yang ada.
Co-Authors Adam, Cataryn Vlantyna Kellen, Pius Bumi Kerihi, Anthon Simon Yohanis Manbait, Jasinta Juwita Sabuna, Adelheid Sayrani, Laurensius Petrus Seran, Sirilus