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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Prosiding Seminar Nasional Sains Dan Teknologi Fakultas Teknik Jurnal Bina Praja Kemudi JURNAL PENELITIAN KESEHATAN Journal of Electronics, Electromedical Engineering, and Medical Informatics Jurnal Ekonomi Manajemen Journal of Robotics and Control (JRC) Jurnal Teknokes Indonesian Journal of electronics, electromedical engineering, and medical informatics Amalee: Indonesian Journal of Community Research & Engagement Community Development Journal: Jurnal Pengabdian Masyarakat Indonesia Berdaya AJAD : Jurnal Pengabdian kepada Masyarakat Dharma: Jurnal Pengabdian Masyarakat Jurnal Manajemen dan Dinamika Bisnis Journal of Artificial Intelligence and Digital Business Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Jurnal Manajemen Riset Inovasi Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Nirta: Studi Inovasi Frontiers in Community Service and Empowerment Jurnal Inovasi Ekonomi Syariah dan Akuntansi PENG: Jurnal Ekonomi dan Manajemen Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Khidmat: Journal Community Service Journal of Maritime Policy Science Indonesian Journal of Electronics, Electromedical Engineering, and Medical Informatics International Journal of Accounting, Management, and Economics Research : Ijamer Jurnal Teknokes
Lamidi, Lamidi
Department Of Medical Electronics Technology, Poltekkes Kemenkes Surabaya, Indonesia
Aerospace Engineering Arts Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Journal : Kemudi

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Designing a Collaborative Compliance Framework for Motor Vehicle and Heavy Equipment Tax Validation in a Gated Industrial Zone: Lessons from Bintan Inti Industrial Estate Kurnianingsih, Fitri; Mayarni; Lamidi
Kemudi Vol 10 No 2 (2026): Kemudi: Jurnal Ilmu Pemerintahan
Publisher : Program Studi Ilmu Pemerintahan Fakultas Ilmu Sosial dan Ilmu Politik Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/kemudi.v10i2.8237

Abstract

The objective of the research is to explain how collaborative tax validation can be structured as a repeatable and auditable mechanism in an industrial-estate environment and to formulate an implementable framework for optimizing local revenue realization. The study employs a qualitative secondary-data design using document-based evidence, including relevant laws and implementing regulations, administrative procedures and SOPs, institutional reports, and publicly accessible industrial-estate documents. Data were analyzed through qualitative content analysis with iterative coding to identify recurring themes and bottlenecks in the validation process, followed by synthesis into a phased implementation model and governance requirements. The results indicate that the main leakage risk is driven less by outright non-payment and more by systematic mismatches between administrative registries and operational reality, compounded by weak evidence standards for confirming asset presence and use inside the estate. Effective collaboration is shown to depend on explicit data governance arrangements purpose limitation, stewardship roles, standardization protocols, audit trails, and dispute-resolution pathways rather than purely technical integration. The study also finds that a phased approach is most feasible: (1) standardizing identifiers and taxable-object categories; (2) piloting data-sharing governance and a minimum viable dataset; (3) implementing a validation workflow with clear exception handling; and (4) scaling through performance metrics and integrity controls. In conclusion, collaborative validation can be strengthened when designed as routine compliance infrastructure that reduces ambiguity, clarifies institutional roles, and produces verifiable evidence for liability confirmation, thereby improving the sustainability and predictability of local revenue collection in industrial regions.
Co-Authors ., Sumber Abd Kholiq Abd Kholiq Abdul Kholiq Abdullayev, Vugar Ahniar, Nur Hasanah Akbar, Ariel Andi Ali, Muslim Alviola, Sharen Aminuyati Amrinsani, Farid Andjar Pudji Anindia Dita Rachmadani Annisa Novantina Eka Fitria Aprilya, Dandy Ariswati, Her Gumiwang Asghari, Mansour Bambang Guruh Irianto Bismar Arianto Darmawan, Dicky Denis Kurniar Wicaksono Desma Rahadhini, Marjam DYAH TITISARI Dyah Titisari Dyah Titisari Dyah Titisari, Dyah ELLY RAHMAWATI Farid Amrinsani Fatmawati, Elia Resha Febri Indiani Febrianur Ibnu Fitroh Sukono Putra Fitri Kurnianingsih Fitria, Annisa Novantina Eka Hamzah, Torib Hariwisana, I D G I Dewa Gede Hari Wisana I, M. Bagus F. Indrato, T B Indrato, Tri Bowo Junti Ayu Ariyani Kholiq, Abd Kholiq, Abd KHOLIQ, ABD. Kinanti Elok Putri Kurniawan, Desi Dwi Kurniawan, Rifqi Leo Agung Saputra Lisa choirunnanda Lusiana Lusiana Lusiana Lusiana M. Ridha Mak'ruf Mahdy, Hafizh Aushaf Mahendra, Reynaldi Krisna Mahmud Mahmud Marjam Desma Marjam Desma Rahadhini Mayarni MD. Rahadhini Misra, Shubhrojit Muhammad Adam Yazid Zinedine Muhammad Syahrul Azam Nampira Murningsih, Setia Muslim Ali Nabilla Putri Amaria Nazaki Nazaki Nazila, Ragimova Nora Bouzeghaia Nova Vauzira Muvidah Novalino, Dicky Nugraha, Priyambada Cahya Nur Inayati Khoiron Nuristadarro, Nuristadarro Okparizan Okparizan Oksep Adhayanto P, Moch Prastawa A T Prastawa Asalim Tetra Putra Priyambada Cahya Nugraha Puspitasari, Dila Anggraeni Puspitasari, Ratna Ika Rahmawati, Triana Ratna Ika Puspitasari Reta, Theana Gita Retno Susanti Risanda Alirastra Budiantoro Riska Fii Ahsani Rizki Andriyanto Roymon Panjaitan Rumzi Samin Sari Luthfiyah Sedigheh Ashgari Baighout Septiawan, Armauliza Setiawan, S Y Sharen Alviola Shubhrojit Misra Sisca Dian Rahmawati Sumber Suprihatmi Sri Wardiningsih Surya Wahyu Prasetya Syaifudin Syaifudin Syaifudin, Syaifudin Syuzairi, Mohammad Tetra Putra, Moch Prastawa Assalim Theana Gita Reta Torib Hamzah Tri Bowo Indrato Triana Rahmawati Triana Rahmawati Triwiyanto Triwiyanto Tsani Said Rahayu Tubagus Achmad Darodjat Utomo, Bedjo Venika Salsabila Ayu Pramarini Vinnasti, Derby Wahyu Ramadhan Putra Yenda Mita Barus Yhuyati, Yhuyati Yuri Nanda, Ilham Zakiyah, Nadiya Fikriyatus