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All Journal Primary: Jurnal Pendidikan Guru Sekolah Dasar Jurnal PAJAR (Pendidikan dan Pengajaran) Jurnal Salaka : Jurnal Bahasa, Sastra, dan Budaya Indonesia Administrativa : Jurnal Birokrasi, Kebijakan dan Pelayanan Publik Prosiding Seminar Nasional Program Pengabdian Masyarakat Jurnal Pengabdian Kepada Masyarakat (JPKM) Langit Biru Jurnal Ilmu Administrasi dan Kebijakan Publik
Nana Mulyana
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Medicine & Pharmacology Social Sciences Transportation Other

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Analisis Tingkat Kepatuhan Wajib Pajak Sebelum, Saat, dan Sesudah Pandemi Covid-19 (Studi Pembayaran Pajak Bumi dan Bangunan Tahun 2019-2024 Di Bandar Lampung) Julia Wulandari; Nana Mulyana; Eko Budi Sulistio
Administrativa : Jurnal Birokrasi, Kebijakan dan Pelayanan Publik Vol 8 No 1 (2026): Administrativa: Jurnal Birokrasi, Kebijakan dan Pelayanan Publik
Publisher : Jurusan Ilmu Administrasi Publik FISIP Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/administrativa.v8i1.377

Abstract

Land and Building Tax (PBB) is a potential source of tax in Regional Original Income (PAD), however its revenue realization remains suboptimal, resulting in increasing tax arrears. This condition is influenced by low tax awareness and the deterioration of economic conditions during the Covid-19 pandemic, which affected taxpayers ability to pay. In response, the local government implemented a fiscal policy in the form of PBB tax rate reductions. This study aims to analyze differences in the compliance levels of taxpayers receiving PBB tax reductions during the period 2019–2024, covering the pre-pandemic, pandemic, and post-pandemic periods in Sukarame District, Bandar Lampung City. This research employs a descriptive comparative design with a quantitative approach, utilizing a paired sample t-test as well as analyses of ability to pay tax and willingness to pay tax. The results indicate significant differences in taxpayer compliance across periods, with an overall declining trend. However, no significant difference was found between the pre-pandemic and pandemic periods (2022) due to similar payment patterns. Although taxpayers’ ability to pay has gradually improved, compliance levels remain fluctuating and stagnant. This stagnation is influenced by suboptimal willingness to pay, low perceived consequences of late payments due to repeated penalty waivers, variations in incentive schemes, limited policy socialization, and payment system preferences. Therefore, improving PBB compliance requires policy strategies that emphasize strengthening tax awareness and ensuring consistent enforcement of tax obligation.
Penerapan Pelayanan Publik Berbasis Kebutuhan Kelompok Rentan pada Pelayanan Administrasi Kependudukan di Dinas Kependudukan dan Pencatatan Sipil Kabupaten Pringsewu Silvia Silvia Silvia; Nana Mulyana; Apandi Apandi
Administrativa : Jurnal Birokrasi, Kebijakan dan Pelayanan Publik Vol 8 No 1 (2026): Administrativa: Jurnal Birokrasi, Kebijakan dan Pelayanan Publik
Publisher : Jurusan Ilmu Administrasi Publik FISIP Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/administrativa.v8i1.385

Abstract

Every citizen has the right to inclusive and equitable public services, including vulnerable groups such as people with disabilities, the elderly, and pregnant women. This study examines the implementation of the principle of public services that are friendly to vulnerable groups in the civil registration administration at the Pringsewu Regency Population and Civil Registration Office and identifies the factors hindering it. The study employs a qualitative case study approach with data collection through interviews, observations, and document reviews. The analysis is based on eight principles outlined in Ministerial Regulation PANRB No. 11 of 2024, including equality of rights, accessibility, professionalism, accountability, transparency, participation, and protection from violence. The research results indicate that the agency has provided accessibility facilities, priority service counters, specialized assistance, and outreach services. However, implementation remains constrained by budget limitations, suboptimal outreach efforts, a shortage of staff with specialized competencies, technical disruptions, and low participation of vulnerable groups in the formulation of service policies.
Co-Authors Aang Abdulah Zein Aceng Nurul Huda Achmad Saefurridjal Ade Tutty R Rossa Ajat Saputra Alfis Syahrin Alfonso Sabatani Quiko Alya Adila Apandi Apandi Aulia Khoirurraman Nasution Azri Nurul Fatonah Bambang Utoyo Dafit Maulana Deti Rostinii Dewie Brima Atika Dian Kagungan Dimas Billi Budiarto Eko Budi Sulistio Erdita Naffisa Eriyani Firsta Yuni Sidabutar Fitri Wahyu Niarseh Hadi Firmanyah IdaTejawiani Iis Farida Zein Ikka Kartika Abbas Fauzi IMAM SANTOSO Iskandar Mirza Julia Wulandari Muhidin Muhidin NurSiaga, Rahmat Outari Diah Paramitha Rachmat Mulyana Rahayu sulistiowati Rahayu Sulistiowati Rahmat Mulyana Rifqih Rizqullah Risa Prayudhi Selvi Diana Meilinda Silvia Silvia Silvia Simon Sumanjoyo Hutagalung Siti Madinah Ladjamuddin Sofyan Sofyan Sri Handayani Suharyanto H. Soro Susana Indriyati Caturiani Syamsul Maarif Syamsul Ma’arif Tantan Hadian Tiurma Mutiara Toni Saidun Ali Triyanto Triyanto Yulianto Yulianto Yulianto Yulianto Yulianto