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All Journal The Indonesian Journal of Business Administration PRISMA FISIKA Fakultas Ekonomi Jurnal ULTIMA Accounting OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jurnal Ilmu Komputer dan Bisnis Jurnal Manajemen Bisnis dan Kewirausahaan Jurnal Ilmiah Akuntansi Kesatuan At-Tarbawi : Jurnal Pendidikan, Sosial dan Kebudayaan Jurnal Hukum Adigama Journal of Economics and Business Letters JTechLP Tsaqofah: Jurnal Penelitian Guru Indonesia ANWARUL: Jurnal Pendidikan dan Dakwah MASALIQ: Jurnal Pendidikan dan Sains ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat Tut Wuri Handayani : Jurnal Keguruan dan Ilmu Pendidikan Jurnal Intelek Dan Cendikiawan Nusantara Journal Studies in Indonesian Language and Literature International Journal of Law ADMIT : Jurnal Administrasi Terapan Jurnal Ilmiah Administrasi Publik
Anastasia Anastasia
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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SOSIALISASI PROGRAM BEBAS DENDA DAN DISKON PAJAK KENDARAAN MELALUI LAYANAN DIGITAL DI KANTOR SAMSAT MAKASSAR Yustina Yustina; Renita Ratte; Anastasia Anastasia; Clara Dwiyen Rombeallo; Jumarti Jumarti
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 5 (2025): Oktober - November 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Penelitian ini bertujuan untuk menganalisis strategi sosialisasi Program Bebas Denda dan Diskon Pajak Kendaraan melalui layanan digital Bapenda Sulsel di Kantor Samsat Makassar. Latar belakang penelitian ini adalah upaya pemerintah Provinsi Sulawesi Selatan dalam meningkatkan kepatuhan dan kesadaran masyarakat dalam membayar pajak kendaraan dengan memanfaatkan inovasi pelayanan berbasis digital. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan teknik pengumpulan data berupa observasi, wawancara, dan dokumentasi terhadap pegawai Samsat Makassar serta pengguna layanan. Data dianalisis menggunakan proses reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa strategi sosialisasi yang diterapkan melalui aplikasi Bapenda Sulsel Mobile dan media digital lainnya mampu memperluas jangkauan informasi serta mempermudah masyarakat memahami manfaat program keringanan pajak. Sosialisasi juga dilakukan melalui pemasangan banner, pemberian informasi langsung oleh petugas, serta pendampingan kepada wajib pajak yang belum familiar dengan layanan digital. Meskipun demikian, penelitian menemukan beberapa kendala seperti tingkat literasi digital pengguna yang bervariasi dan penyampaian informasi yang belum merata. Secara keseluruhan, penelitian ini menyimpulkan bahwa sosialisasi berbasis digital efektif dalam mendukung peningkatan layanan dan penyebaran informasi, namun perlu peningkatan edukasi digital serta penguatan koordinasi antarunit layanan untuk hasil yang lebih optimal.
Tradisi Attowana Lemba pada masyarakat Makassar di Desa Boddia Kabupaten Takalar (Analisis Semiotika Roland Barthes): The Attowana Lemba Tradition in the Makassar community in Boddia Village, Takalar Regency (Roland Barthes' Semiotic Analysis) Anastasia, Anastasia; Hajrah, Hajrah; Asri, Aswati
Journal Studies in Indonesian Language and Literature Vol. 2 No. 2 (2025): Journal Studies in Indonesian Language and Literature
Publisher : Journal Studies in Indonesian Language and Literature

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Tradisi Attowana Lemba pada masyarakat Makassar di desa Boddia Kabupaten Takalar (Analisis Semiotika Roland Barthes). Tujuan penelitian ini adalah untuk mendeskripsikan mitos dalam ritual Attowana Lemba masyarakat makassar di desa Boddia Kabupaten Takalar memiliki makna (1) denotasi yaitu unti tekne, bente, kanrejawa buaja, dupa, kaluku, leko passili, jajjakkang, sikuyu, umba-umba, jangang kebo, taibani, bayao. Makna (2) konotasi yaitu unti tekne, songkolok, jajjakkang, jangang kebo melambangkan harapan akan keselamatan, kesehatan, rezeki yang lancar, serta kehidupan yang manis. Makna (3) mitos yaitu beberapa benda diyakini membawa penyakit dan pertanda buruk, seperti rake-rake dimaknakan sebagai pembawa penyakit, unti tekne sebagai tanda bencana berturut-turut, bente menandakan kekurangan rezeki, dan kanrejawa kalotorok sebagai pertanda hal buruk. Namun ada pula yang bermakna positif, seperti dupa sebagai penolak bala dan kaluku sebagai lambang hati yang bersih.
Analisis Pengawasan Direktorat Jenderal Pajak atas Transparansi Pelaporan PPh Orang Pribadi Pengguna Kripto Anastasia, Anastasia; Budi Saptono , Prianto
Jurnal Ilmiah Administrasi Publik Vol. 9 No. 3 (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.2023.009.03.3

Abstract

The imposition of tax on crypto after the issuance of PMK 66 of 2023 with significant revenue realization requires in-depth supervision. This research aims to analyze the control by the DJP regarding transparency regarding the PIT reporting of crypto users. The research theory is the Supervision Theory. The analysis uses qualitative and secondary data collection techniques through literature studies and government agency documentation. The research results show that supervision by the DJP is carried out through CRMBI, exchangers, crypto tax reporting, and collaboration with relevant government institutions in optimizing crypto asset transaction monitoring data. This research concludes that the modernization of supervision by the DGT has been well-designed and implemented in stages. Based on the conclusions of the study that has been carried out, these findings provide suggestions for optimizing supervision for the DJP to prepare an integrated taxation system when reporting crypto users' Annual Income Tax Returns with innovative tax reporting feature applications from exchangers and implementing CRMBI specifically for the crypto asset transaction business process.
The The Impact of Statute of Limitations on Efforts to Recover Corruption Assets and Public Perceptions of Justice anastasia, anastasia; Sulistyanta, Sulistyanta
International Journal of Law Vol. 2 No. 1 (2026): International Journal of Law
Publisher : Badan usaha Milik Desa Berkaho Pungpungan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64084/ijl.v2i1.187

Abstract

Corruption eradication efforts in Indonesia not only focus on punishing offenders but also on restoring state financial losses through asset recovery. However, these efforts face numerous challenges, one of which is the existence of a statute of limitations under the Indonesian Criminal Code (KUHP), which also applies to corruption offenses. As an extraordinary crime that is often uncovered only years after its commission, the application of a statute of limitations creates a potential legal loophole that undermines the objectives of law enforcement itself. This study aims to analyze the juridical and sociological impacts of the statute of limitations in two crucial aspects: the effectiveness of corruption asset recovery and public perceptions of justice. This research employs a socio-legal methodology with a qualitative approach. Primary data were obtained from in-depth normative materials, including academic literature and insights from anti-corruption practitioners. Secondary data were collected from statutory and regulatory analysis, court decisions, scientific journals, and media reports related to corruption cases discontinued due to the statute of limitations. Data were analyzed descriptively and analytically to map the correlation between the statute of limitations, asset recovery failures, and public responses. The findings indicate that the statute of limitations significantly impedes asset recovery efforts, particularly in complex corruption cases involving money laundering and offshore asset concealment, which require lengthy investigative processes. The statutory time limit provides a semblance of legal certainty for perpetrators while hindering the state’s ability to pursue diverted assets. From a sociological perspective, the discontinuation of corruption cases due to the statute of limitations erodes public trust in the judicial system. The public perceives such outcomes as forms of impunity and injustice, whereby the law fails to address crimes that inflict substantial harm on public interests. This study recommends a review or even abolition of the statute of limitations for corruption offenses as a strategic measure to strengthen the anti-corruption regime, maximize state asset recovery, and restore societal perceptions of justice
Co-Authors A, Nurlaili Fitriyah Adhi Wibowo Alfayed, Jonathan Tristan Anjani, Delia Putri Aswar, Hajar Aswati Asri, Aswati Azzahra, Aprilia Budi Saptono , Prianto Buyung Buyung, Buyung Cendany, Nafisa Nuarista Clara Dwiyen Rombeallo Diani Ayu Pratiwi Dylan Aldianza Ramadhan Enda Noviyanti Simorangkir Enzela, Monika Hajrah Hajrah, Hajrah Hariati, Sri Hasrani, Hasrani Ikram, M. Haspedil Jasrudin, Jasrudin John Welly Jumarti Jumarti Lumbantoruan, Novitasari Magdalena, Ina Mudassir Mudassir, Mudassir Nisa’, Diana Khoirun Ni’mah, Wahidatun Novia, Lely Nurchayati, Aan Prihatiningtyas, Nindy Citroresmi PUTRI WAHYUNI Rahmat Rahmat Rahmi Ramadhani Ramadhani Abdul Asis, Rahmi Renita Ratte Riza Adriat Seny Luhriyani Sunusi Simon, Febryanti Slamet Hariyadi Sopiandy, Dede Sparta Sparta Sparta, Sparta Sri Ayem Standy Wico Sulistyanta Sulistyanta Suyudi Suyudi, Suyudi Tjokrosaputro, Miharni Vera W. S. Soemarwi Vindy Kusuma Vivia Chandra Wahyuni, Nabillah Nur Widiastuti, Rosalina Yani Yoga Satria Putra Yulianita, Riska Yustina Yustina Zulfikar Putra Zuliani, Rizki