Garuda - Garba Rujukan Digital

Pengaruh Kualitas Pelayanan, Kemudahan Sistem E-Filing, dan Kompetensi Petugas terhadap Kepuasan Wajib Pajak Orang Pribadi Pada KPP Pratama Jayapura Silaban, Adriano; Muhdiarta, Untung; Aedah, Nur
Jurnal Inovasi Global Vol. 4 No. 4 (2026): Jurnal Inovasi Global
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jig.v4i4.535

Penelitian ini dilatarbelakangi oleh pentingnya evaluasi kebijakan digitalisasi pelayanan pajak melalui sistem e-Filing sebagai bagian dari reformasi administrasi perpajakan, khususnya dalam meningkatkan kepuasan Wajib Pajak Orang Pribadi pada KPP Pratama Jayapura. Penelitian ini bertujuan untuk menganalisis implementasi kebijakan digitalisasi pelayanan pajak melalui sistem e-Filing, mengevaluasi pengaruh kualitas pelayanan terhadap kepuasan wajib pajak, mengidentifikasi faktor-faktor yang memengaruhi kepuasan wajib pajak, serta merumuskan upaya peningkatan kepuasan wajib pajak. Penelitian ini menggunakan pendekatan mixed methods dengan jenis penelitian evaluatif. Data kuantitatif diperoleh melalui penyebaran kuesioner kepada 395 Wajib Pajak Orang Pribadi yang dipilih dengan teknik simple random sampling, sedangkan data kualitatif diperoleh melalui wawancara terhadap 5 informan kunci. Data kuantitatif dianalisis menggunakan regresi linear berganda, sedangkan data kualitatif dianalisis dengan model Miles dan Huberman. Hasil penelitian menunjukkan bahwa implementasi kebijakan digitalisasi pelayanan pajak melalui sistem e-Filing di KPP Pratama Jayapura telah berjalan melalui integrasi antara sistem digital dan dukungan pelayanan petugas. Secara parsial, kualitas pelayanan, kemudahan sistem e-Filing, dan kompetensi petugas berpengaruh positif dan signifikan terhadap kepuasan wajib pajak. Secara simultan, ketiga variabel tersebut juga berpengaruh signifikan terhadap kepuasan wajib pajak dengan nilai koefisien determinasi sebesar 40,5%. Kompetensi petugas merupakan faktor yang paling dominan dalam memengaruhi kepuasan wajib pajak,

Policy Innovation Strategies of Local Government to Enhance Regional Competitiveness: A Study in Jayapura City, Papua Province Muhdiarta, Untung; Anangkota, Muliadi; Ilham, Ilham; Susanto, Djoko
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 5 No. 2 (2026): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v5i2.2079

Regional competitiveness in the era of global economic competition increasingly depends on the capacity of local governments to implement policy innovations. In Jayapura City, such innovations are crucial to overcome structural constraints and to optimize the potential of regional development. This study aims to examine the policy innovation strategies implemented by the Jayapura City Government, identify supporting and inhibiting factors, and assess their contribution to economic growth, human resource quality improvement, and investment climate enhancement. Employing a qualitative case study approach, the research involved in-depth interviews, field observations, and policy document reviews. Key informants included local government officials, micro, small, and medium enterprise (MSME) actors, academics, and community leaders. The findings indicate that the digitalization of licensing services, the establishment of the Regional Innovation Forum, and human resource training programs have positively impacted public service efficiency, ease of doing business, and cross-sector collaboration. However, challenges such as limited digital literacy, uneven infrastructure development in peripheral areas, and a shortage of innovative human resources still hinder policy optimization. Overall, the policy innovations of the Jayapura City Government have contributed to strengthening regional competitiveness, but their sustainability requires strategies to ensure equitable benefits, enhance human resource capacity, and maintain consistent data-driven evaluation.

PERAN BADAN MUSYAWARAH KAMPUNG DALAM PENGAWASAN KINERJA PEMERINTAH KAMPUNG IFIA-FIA Syabana, Rifai Nur; Ohoiwutun, Yosephina; Muhdiarta, Untung; Aedah, Nur; Sapioper, Hiskia C.M.; Renyaan, Dorthea
JURNAL KEBIJAKAN PUBLIK Vol 9 No 1 (2026): April 2026 [in press]
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31957/jkp.v9i1.5551

Supervision of village governance is an important aspect in achieving accountability and transparency. The Village Consultative Body (Bamuskam) has a strategic role in supervising the performance of the Village Government, particularly in the stages of planning, implementation, and reporting. However, in practice, this role has not yet been optimally carried out in Ifia-Fia Village, Arso Barat District, Keerom Regency. This study aims to analyze the role of Bamuskam in supervising the performance of the Ifia-Fia Village Government and to identify the factors influencing the implementation of such supervision. This research uses a qualitative approach with a descriptive method. Data were collected through in-depth interviews, observation, and documentation involving informants from Bamuskam members, village government officials, and the community. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The findings show that the supervisory role of Bamuskam has not been optimally implemented. In the planning stage, supervision has not been effective due to the absence of Village Deliberation as a key stage, resulting in the failure of preliminary supervision. In the implementation stage, supervision remains individual, not institutionally coordinated, and not comprehensive. Meanwhile, in the reporting stage, supervision has not been conducted due to the absence of accountability reports, evaluation forums, and adequate feedback mechanisms. The influencing factors include limited human resource capacity, insufficient understanding of regulations, low community participation, and unstable village governance conditions. Thus, it can be concluded that Bamuskam supervision has not been effective, systematic, and sustainable in supporting accountable, participatory, and transparent village governance.

PERAN BADAN MUSYAWARAH KAMPUNG DALAM PENGAWASAN KINERJA PEMERINTAH KAMPUNG IFIA-FIA Syabana, Rifai Nur; Ohoiwutun, Yosephina; Muhdiarta, Untung; Aedah, Nur; Sapioper, Hiskia C.M.; Renyaan, Dorthea
JURNAL KEBIJAKAN PUBLIK Vol 9 No 1 (2026): April 2026 [in press]
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31957/jkp.v9i1.5551

Supervision of village governance is an important aspect in achieving accountability and transparency. The Village Consultative Body (Bamuskam) has a strategic role in supervising the performance of the Village Government, particularly in the stages of planning, implementation, and reporting. However, in practice, this role has not yet been optimally carried out in Ifia-Fia Village, Arso Barat District, Keerom Regency. This study aims to analyze the role of Bamuskam in supervising the performance of the Ifia-Fia Village Government and to identify the factors influencing the implementation of such supervision. This research uses a qualitative approach with a descriptive method. Data were collected through in-depth interviews, observation, and documentation involving informants from Bamuskam members, village government officials, and the community. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The findings show that the supervisory role of Bamuskam has not been optimally implemented. In the planning stage, supervision has not been effective due to the absence of Village Deliberation as a key stage, resulting in the failure of preliminary supervision. In the implementation stage, supervision remains individual, not institutionally coordinated, and not comprehensive. Meanwhile, in the reporting stage, supervision has not been conducted due to the absence of accountability reports, evaluation forums, and adequate feedback mechanisms. The influencing factors include limited human resource capacity, insufficient understanding of regulations, low community participation, and unstable village governance conditions. Thus, it can be concluded that Bamuskam supervision has not been effective, systematic, and sustainable in supporting accountable, participatory, and transparent village governance.

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