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All Journal Ilomata International Journal of Social Science Jurnal Publik: Jurnal Ilmiah Bidang Ilmu Administrasi Negara Jornal Of Tourism Sciences (Toursci)
Meliana, Mila
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Religion Humanities Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Hotel Di Kabupaten Garut Meliana, Mila
Jurnal Publik Vol. 15 No. 1 (2021): Jurnal Publik: Jurnal Ilmiah Bidang Ilmu Administrasi Negara
Publisher : Program Pasca Sarjana Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (387.928 KB) | DOI: 10.52434/jp.v15i1.52

Abstract

Penelitian ini bertujuan untuk menganalisis tentang Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Hotel di Kabupaten Garut. Metode yang digunakan dalam penelitian ini adalah metode deskriptif analisis dengan teknik survey. Responden dalam penelitian ini adalah sebanyak 105 wajib pajak hotel yang terdaftar di Kabupaten Garut yang diambil sampel berdasarkan menggunakan teknik sampel jenuh (sensus). Teknik analisis data yang digunakan dalam penelitian ini adalah Confirmatory Factor Analysis (CFA). Dari hasil penelitian dapat diketahui bahwa dari dua puluh lima terbentuk menjadi empat faktor baru yang membentuk kepatuhan wajib pajak hotel di Kabupaten Garut yaitu diantaranya : Faktor pengetahuan pajak terdiri dari: membayar pajak tepat waktu, adanya kegiatan/usaha, memahami peraturan perpajakan, tidak menunggak, sanksi administrasi, sanksi pidana. Faktor kualitas pelayanan terdiri dari: ketepatan waktu pelayanan, tidak diskriminatif, kemampuan pegawai, penyampaian informasi yang jelas, adanya kepastian, kesopan santunan, perhatian, sikap simpatik, penampilan pegawai, sarana dan prasarana. Faktor administrasi perpajakan terdiri dari: sosialisasi pajak, penyuluhan, mekanisme pembayaran pajak yang mudah, melaporkan secara benar dasar pajak, membayar pajak sesuai tagihan. Faktor kesadaran wajib pajak terdiri dari: tanggung jawab, motivasi, kepercayaan pada pegawai pajak, sikap petugas pajak.
Policy Implementation Analysis of Village-Owned Enterprises (Bumdes) in Empowering the Local Economy in Garut Regency Meliana, Mila; Kania, Ikeu; Akbar, Gugun Geusan; Ulumudin, Aceng
Ilomata International Journal of Social Science Vol. 6 No. 2 (2025): April 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijss.v6i2.1674

Abstract

This study aims to explore implementing BUMDes policies in the Garut Regency, which has not yet been fully effective due to various influencing factors. The research adopts a qualitative approach with a descriptive method. Data was collected through interviews with the DPMD and BUMDes managers in the Garut Regency and analysis of relevant documents. Implementing BUMDes policies in Garut Regency demonstrates varying outcomes, influenced by key factors such as stakeholder communication, resource availability, implementer disposition, and bureaucratic structure. Referring to Edward III's theory, the success of BUMDes policy implementation is shaped by four main variables: (1) Communication, which ensures that policies are well understood and accepted by the village community and BUMDes managers; (2) Resources, including funding, human resources, and infrastructure essential for the sustainability of BUMDes; (3) Disposition (Implementer Attitude), reflecting the commitment of local government, BUMDes managers, and the community in executing policies; and (4) Bureaucratic Structure, involving coordination between agencies and administrative procedures that affect the smooth execution of policies. The research findings reveal that despite challenges such as limited human resources and restricted access to capital, well-managed BUMDes have the potential to strengthen the local economy and reduce dependence on central government assistance. Enhancing communication, building human resource capacity, and streamlining bureaucracy are crucial in accelerating village economic empowerment goals through BUMDes.
Multi-Stakeholder Collaboration in the Development of Tourism Villages in Garut Regency: Collaborative Governance Approach Meliana, Mila; Geusan Akbar, Gugun; Kania, Ikeu
Jurnal Toursci Vol 2 No 4 (2025): Vol 2 No 4 February 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/toursci.v2i4.743

Abstract

Background. Garut Regency has more than 20 villages that have been developed into tourist villages with various concepts, such as tourism-based tourism villages, nature tourism, and agrotourism. This uniqueness gives villages in Garut great potential to be developed into tourism villages based on local culture and traditions. The development of tourist villages in Garut is expected to introduce tourists to natural and cultural wealth and become the driving force of the village community's economy through the tourism sector. Aims. This study aims to analyze the application of Collaborative Governance in developing tourist villages in Garut Regency. Methods. This study uses a qualitative approach to analyze multi-stakeholder collaboration in the development of tourism villages in Garut Regency using the Collaborative Governance framework. Data was collected through in-depth interviews, Focus Group Discussions (FGDs), and participatory observations to understand the dynamics and challenges of collaboration between governments, business actors, and communities. Result. The data results were analyzed thematically and content-wise to explore themes related to communication, coordination, and obstacles in collaboration that support the development of tourism villages. The study's results show that although there has been progress in implementing Collaborative Governance, there are still challenges in terms of coordination between actors and fulfilling the community's capacity to play an active role. Conclusion. This study suggests the need to strengthen community participation, increase human resource capacity, and establish a more structured collaboration mechanism to support the sustainable development of tourism villages in Garut Regency. Implementation. These findings are expected to provide insight for policymakers in formulating more effective collaboration-based tourism village development strategies.
Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Hotel Di Kabupaten Garut Meliana, Mila
Jurnal Publik Vol. 15 No. 1 (2021): Jurnal Publik: Jurnal Ilmiah Bidang Ilmu Administrasi Negara
Publisher : Program Pasca Sarjana Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jp.v15i1.52

Abstract

Penelitian ini bertujuan untuk menganalisis tentang Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Hotel di Kabupaten Garut. Metode yang digunakan dalam penelitian ini adalah metode deskriptif analisis dengan teknik survey. Responden dalam penelitian ini adalah sebanyak 105 wajib pajak hotel yang terdaftar di Kabupaten Garut yang diambil sampel berdasarkan menggunakan teknik sampel jenuh (sensus). Teknik analisis data yang digunakan dalam penelitian ini adalah Confirmatory Factor Analysis (CFA). Dari hasil penelitian dapat diketahui bahwa dari dua puluh lima terbentuk menjadi empat faktor baru yang membentuk kepatuhan wajib pajak hotel di Kabupaten Garut yaitu diantaranya : Faktor pengetahuan pajak terdiri dari: membayar pajak tepat waktu, adanya kegiatan/usaha, memahami peraturan perpajakan, tidak menunggak, sanksi administrasi, sanksi pidana. Faktor kualitas pelayanan terdiri dari: ketepatan waktu pelayanan, tidak diskriminatif, kemampuan pegawai, penyampaian informasi yang jelas, adanya kepastian, kesopan santunan, perhatian, sikap simpatik, penampilan pegawai, sarana dan prasarana. Faktor administrasi perpajakan terdiri dari: sosialisasi pajak, penyuluhan, mekanisme pembayaran pajak yang mudah, melaporkan secara benar dasar pajak, membayar pajak sesuai tagihan. Faktor kesadaran wajib pajak terdiri dari: tanggung jawab, motivasi, kepercayaan pada pegawai pajak, sikap petugas pajak.
Co-Authors Akbar, Gugun Geusan Geusan Akbar, Gugun Ikeu Kania Ulumudin, Aceng