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All Journal JURNAL KOLABORASI Jurnal Akuntansi dan Perpajakan Jurnal Public Policy
Nanang Suparman
UIN SGD Bandung
Economics, Econometrics & Finance Social Sciences

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IMPLEMENTASI KEBIJAKAN PEMUNGUTAN PAJAK HOTEL ATAS RUMAH KOS DI KOTA BANDUNG Nanang Suparman; Engkus Engkus; Syamsir Syamsir; Fadjar Fadjar; Mubarok Mubarok
Kolaborasi : Jurnal Administrasi Publik Vol 5, No 3 (2019): Desember
Publisher : Department of Public Administration, Muhammadiyah University of Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/kjap.v5i3.2787

Abstract

Pajak hotel atas rumah kos yang secara potensi penerimaan dapat menambah pendapatan asli daerah Kota Bandung sebagai kota Pendidikan dengan jumlah rumah kosan yang signifikan. Undang-Undang Nomor 28 tahun 2009 tentang Pajak Daerah dan Retribusi Daerah adalah  payung hukum dalam pelaksanaannya oleh daerahnya masing-masing. Merespon undang undang tersebut pemerintah Kota Bandung mengeluarkan peraturan daerah nomor 20 tahun 2011  tentang pajak hotel atas rumah kos. Penelitian ini bertujuan untuk mengetahui tingkat keberhasilan pemungutan pajak hotel atas rumah kos. Metode penelitian kualitatif deskriptif, data primer berupa wawancara dan data sekunder berupa dokumen yang relevan. Hasil penelitian menunjukan bahwa pelaksanaan kebijakan pajak hotel atas rumah kos sudah berjalan sesuai dengan aturan namun belum mencapai target yang ditetapkan. Faktor hambatan dalam implementasi pajak hotel atas rumah kos adalah kurangnya kuantitas dari petugas pajak, sebagian minimnya pengetahuan wajib pajak rumah kos tentang implementasi perda pajak rumah kos, sebagian wajib pajak menghindari kewajiban sebagai wajib pajak dan belum optimalnya  pelayanan pajak melalui sistem online. 
PENGARUH IMPLEMENTASI KEBIJAKAN AUDIT PENERIMAAN NEGARA BUKAN PAJAK (PNBP) TERHADAP KINERJA AUDITOR PADA PUSAT PENGEMBANGAN DAN PENATARAN GURU IPA KOTA BANDUNG Nanang Suparman
Jurnal Akuntansi dan Perpajakan Vol 3, No 1 (2017): March 2017
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v3i1.1326

Abstract

TheNon-Tax Revenue policy as an implementative rules from laws, is an policy in attempt for collection and managing mechanism of non-tax revenue. Consequently, such policy has determined various preventive and repressive rules on deviation behavior toward state financial righats. The effective of audit policy of all activities link that must be applied by such performance.Both from organizational, interpretative, and application aspects.Owned professional ethics of auditors to the adherence to the policy in order to improve the performance of supervisory auditor.Therefore, it is carried out an evaluation on auditor supervisory performance throughout state financial rights security indicators, adherence on auditing administrative policy and process. Research variables consist of activities in implementation of non-tax state revenue audit policy, namely: organizing,interpreting,and application as independent variables, meanwhile its auditor supervisory performance is observed from organizational intern controlling system, namely:protection of state financial rights, adherence on auditing administrative policy and process as dependent variables. DOI: https://doi.org/10.26905/ap.v3i1.1326
Kebijakan Penanggulangan Bencana: Model Kesiapsiagaan Bencana Berbasis Sekolah/ Madrasah di Provinsi Jawa Barat Nanang Suparman
Jurnal Public Policy Vol 7, No 1 (2021): November-April
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jpp.v7i1.3393

Abstract

West java is an area that has the potential for very complex disasters. Based on the data release  the regional disaster management agency there have 6,607 disasters in the period 2015-2019, natural disasters in west jawa including earthquakes, tsunami, landslide, flash floods, and so forth. So that, a guidelines for disaster-preparedeness schools is important to avoid school from any kind of disasters. This study  aims to find out and analysis model disaster-preparedeness schools in west java province and relation of disasters handling. This research using a qualitative method. Data collection, interviews with informants and collection of documents related to the policy guidelines for safe schools from disasters. Data analysis teachniques used are from the miles and Huberman models which include data reduction, data presentation, verification and conclusion. The results of this research indicate that the implementation model of disaster preparedness school policy as a whole has fulfilled the rules of disaster mitigation management by implementing regulations and procedures from both the central and regional levels. However, judging from the basic measures, objectives, policy resources and communication between organizations have not gone well so it has not been able to cope with the negative impacts of disasters in the school environment.
Co-Authors Engkus Engkus Fadjar Fadjar Mubarok Mubarok Syamsir Syamsir