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All Journal Jurnal Administrasi dan Kebijakan Publik JURNAL ADMINISTRASI PUBLIK
Kristian Widya Wicaksono
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Humanities Education Social Sciences

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Aplikasi Prinsip-prinsip RIA dalam proses Formulasi Peraturan Daerah Kristian Widya Wicaksono
Jurnal Administrasi Publik Vol. 5 No. 2 (2008): Jurnal Administrasi Publik, Volume 5, Nomor 2, Oktober 2008, ISSN 1412 - 70405
Publisher : Centre for Public Policy and Management Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1773.277 KB)

Abstract

One of the implementations of good governance can be reflected in the capability of local government in making good regulations. In Public Administration science, such capability is often referred to as good regulatory governance. This means that people as taxpayers deserve quality service from local government, one of them is through local regulation  that benefits the people. It is because of this that we need to identify some effectives guidelines that could direct local government in issuing regulations.One of the guidelines is called Regulation Impact Assessment (RIA). RIA is a policy evaluation tool that would systemically assess the positive and negative influence of a particular policy being currently proposed (Asian Development Bank, 2003). RIA has several principles, among others are Principle of Neutrality in Competition, Principle of Effective Minimum Regulatory Needs, Principle of Participation and Transparancy, and Principle of Budget-Interest Effectiveness.Keywords: Governance, Regulation and Democracy
Kepatuhan Pemilik Restoran Terhadap Peraturan Daerah Kota Bandung Nomor 20 Tahun 2011 Tentang Pajak Daerah (Wilayah Kerja Unit Pelayanan Pajak Bandung Utara) Kristian Widya Wicaksono
JURNAL ADMINISTRASI DAN KEBIJAKAN PUBLIK Vol 9 No 2 (2019): JURNAL ADMINISTRASI DAN KEBIJAKAN PUBLIK
Publisher : Program Studi Ilmu Administrasi Negara, Fakultas Ilmu Sosial dan Ilmu Politik Universitas Islam '45 (UNISMA) Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/akp.v9i2.1799

Abstract

In Bandung, regional regulations relating to local tax are stated in the Regional Regulation Number 20 of 2011. Restaurant tax is a part of the local tax which has a promising impact to increase local government income. Restaurant tax administration is a series of activities ranging from planning, collecting to controlling. The purpose of this study is to explore the compliance of restaurant owners in the northern region of Bandung City with Regional Regulation No. 20 of 2011. To measure the level of compliance, the authors used three aspects namely regulatory knowledge, willingness to comply and the ability to comply. The urgency of this research is to find the facts behind the violations committed by some restaurant owners. The approach of this research is qualitative research. In addition, the author uses case studies as a research design. Data were obtained through interviews, field observations, and document studies and the researchers analyzed it by using qualitative data analysis methods introduced by Miles and Huberman. The results of this study shows that restaurant owners in the northern part of Bandung City do not fully comply with the restaurant tax payment mechanism because they do not know information about the requirements for tax payments due to passive Regional Government socialization of restaurant taxes and the number amount of tax is overburdened. Therefore, the burden becomes a market disincentive for restaurant owners coupled with the atonic tax controlling carried out by Local Government Agencies (Disyanjak).
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