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Efektivitas Pemungutan Retribusi Tempat Rekreasi Taman Margasatwa Ragunan Terhadap Pendapatan Retribusi Daerah Provinsi DKI Jakarta Tahun 2022 Khoerudin, Miftah Farid; Inayati, Inayati
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i7.17012

Abstract

Penelitian ini menganalisis efektivitas pemungutan retribusi di kawasan rekreasi Taman Margasatwa Ragunan terhadap pendapatan retribusi daerah Provinsi DKI Jakarta Tahun 2022. Pendekatan yang digunakan adalah deskriptif kualitatif dengan metode pengumpulan data melalui observasi, wawancara dan dokumentasi. Purposive sampling digunakan untuk menentukan informan. Temuan menunjukkan bahwa efektivitas pemungutan retribusi Taman Margasatwa Ragunan terhadap penerimaan retribusi daerah DKI Jakarta pada tahun 2022 adalah sebesar 77% yang dinilai cukup efektif. Evaluasi dan perbaikan pemungutan retribusi diperlukan untuk meningkatkan kontribusinya terhadap pendapatan retribusi daerah DKI Jakarta di masa depan.
Tax Incentives For Indonesian Philanthropy: The Balance of Effectiveness of Pull Factor and The Role of The State Rosdiana, Haula; Murwendah, Murwendah; Inayati, Inayati
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol. 11 No. 2 (2019)
Publisher : UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v11i2.11240

Abstract

This study aims to evaluate the tax policy on philanthropy in Indonesia. The data are analyzed using mixed approach. The findings of this study indicate that the lack of dynamics in current tax policy is not in harmony with the rapid development of increasingly varied philanthropic activities. Therefore, the donors and recipients face uncertainty related to taxation on philanthropy including tax treatment and tax incentives that can be obtained from the government. Applicable tax policies have not been able to provide incentives for various types of taxes. In other words, the policy of tax incentives on philanthropy activities has not been a pull factor fo rthe community to be more actively involved in philanthropy activities. Regulatory improvement is necessar y, including accommodation of incentives for all types of taxes on philanthropy in Indonesia. Abstrak:Penelitian ini bertujuan untuk mendorong kebijakan pajak filantropi di Indonesia. Data dianalisis dengan menggunakan pendekatan campuran. Temuan penelitian ini menunjukkan bahwa kurangnya dinamika dalam kebijakan perpajakan saat ini tidak selaras dengan perkembangan pesat kegiatan filantropi yang semakin bervariasi. Oleh karena itu, para donor dan penerima menerbitkan publikasi terkait perpajakan filantropi termasuk perlakuan pajak dan insentif pajak yang diperoleh dari pemerintah. Kebijakan pajak yang berlaku belum dapat memberikan insentif untuk berbagai jenis pajak. Dengan kata lain, kebijakan insentif pajak pada kegiatan filantropi belum menjadi faktor penarik bagi masyarakat untuk lebih aktif terlibat dalam kegiatan filantropi. Selain itu, masalah yang terkait dengan administrasi pajak masih ditemukan dalam implementasinya. Perbaikan regulasi diperlukan, termasuk insentif untuk semua jenis pajak untuk filantropi di Indonesia. 
Efektivitas Kebijakan Digitalisasi Pajak Bea Perolehan Hak Atas Tanah dan Bangunan di Provinsi Daerah Khusus Jakarta Rosadi, Andi Ahmad Marsulin; Inayati, Inayati
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v10i11.62415

Abstract

This study aims to analyze the effectiveness of the digitalization policy of the Land and Building Acquisition Duty (BPHTB) in the Special Capital Region of Jakarta in promoting transparent, efficient, and accountable local tax governance. The research employs a descriptive qualitative approach, collecting data through interviews, observations, and document analysis involving the Regional Revenue Agency (Bapenda), Land Deed Officials (PPAT), and taxpayers using the e-BPHTB system. The findings indicate that the digital tax system has improved administrative efficiency and service transparency. However, its overall effectiveness remains limited due to technological infrastructure issues, uneven human resource capacity, weak inter-agency coordination, and low digital literacy among taxpayers. From the perspective of good governance, the e-BPHTB system fulfills the principles of transparency and accountability, but responsiveness and public participation require further enhancement. The study recommends strengthening system integration across institutions, providing digital training for tax officers and PPAT, improving taxpayers’ digital literacy, and establishing a regular policy evaluation mechanism to ensure the sustainability of digital tax governance effectiveness.
Implementation of the Rural and Urban Land and Building Tax Incentive Policy (PBB-P2) in Bekasi City in 2024 Shalsabila, Amelia; Inayati, Inayati
Economic: Journal Economic and Business Vol. 4 No. 4 (2025): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v4i4.1373

Abstract

The 2024 Rural and Urban Land and Building Tax (PBB-P2) incentive policy in Bekasi City is a strategic step by the local government to improve taxpayer compliance and accelerate the realization of regional revenue. Although in the form of fiscal relief, this incentive is able to encourage tax payments by reducing payment barriers, eliminating administrative sanctions, and stimulating taxpayers who were previously delinquent. Bekasi City's fiscal potential continues to increase along with the expansion of the property sector and increasing land values, thereby strengthening the tax base. This study aims to analyze the implementation of this incentive policy using Edward III's theory, which includes the dimensions of communication, resources, disposition, and bureaucratic structure. The method used is descriptive qualitative through interviews with Bapenda officials, village officials, and taxpayers, as well as analysis of official documents. The results show that the bureaucratic structure and disposition of implementers support successful implementation, but unequal public communication and limited resources hinder the policy's effectiveness. This study emphasizes the importance of strengthening socialization, updating databases, and supporting resources to ensure the continued effectiveness of the PBB-P2 incentive in the era of regional fiscal reform.
Optimalisasi Germas Melalui Kader ‘Aisyiyah dalam Program Eliminasi Tuberculosis Paska Terapi TB Majdawati, Ana; Inayati, Inayati
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 5 No 1 (2021): Volume 5 Nomor 1 Tahun 2021
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v5i1.15547

Abstract

Post TB patients are Tuberculosis (TB) patients who have received anti-TB drugs (OAT) and are declared cured. Evaluation is important, because the chance of relapse is 5-10x compared to non-TB, drug-resistant TB, and Post TB Obstruction Syndrome (SOPT). The data showed that 56.41% post TB was still symptomatic and 88.5% had findings of chest radiographic lesions and 78.2% had fibrosis. The incidence of TB in Mergangsan Yogyakarta District is quite high with dense settlements. This community service involves TB cadres' Aisyiyah who have collaborated with TB-related health centers. The results of the initial interview, the obstacles encountered in the field: 1). TB cadres' Aisyiyah are limited to finding new TB cases, evaluation of post TB patients is rarely done; 2) lack of understanding and the need for refreshing TB, post TB and its complications; 3). Communication limitations. The aim of this community service is to optimize the duties and roles of TB cadres' Aisyiyah in TB cases which includes evaluation of post TB patients. Activities carried out, socialization of community service based on Focus Group Discussion (FGD), training on filling out post TB investigation sheets. Face-to-face activities during the Covid 19 pandemic are limited to 11 representative cadres who can then pass on their knowledge to the public. Evidence of the success of community service is filling out the complete investigation sheet by cadres on 54 post-TB patients. This data can be used as an important follow-up for Mergangsan District stakeholders.