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A Thorough Examination of PBB-P2 Potential and Its Pertinence to Local Revenue and Taxpayer Compliance in Badung Regency Subagia, I Wayan Gede Subagia; Dewi, Nyoman Diah Utari; Widnyani, Ida Ayu Putu Sri
Daengku: Journal of Humanities and Social Sciences Innovation Vol. 5 No. 3 (2025)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.daengku3993

Abstract

The objective of this study is to analyze the impact of the Rural and Urban Land and Building Tax Potential (PBB-P2) and its relevance to local revenue (PAD) and taxpayer compliance in Badung Regency, both directly and indirectly. The present study employs a quantitative approach, utilizing the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method. Primary data was obtained through the distribution of questionnaires to 160 respondents who are active PBB-P2 taxpayers in Badung Regency. The findings indicated that PBB-P2 Potential and PBB-P2 Relevance exert a substantial influence on PAD. However, it is important to note that only PBB-P2 Relevance has been demonstrated to have a significant effect on Taxpayer Compliance, both directly and indirectly through PAD. Conversely, PBB-P2 Potential exerts minimal influence on Taxpayer Compliance, either directly or through PAD. PAD has been demonstrated to exert a substantial influence on taxpayer compliance, functioning as a pivotal mediator in the association between PBB-P2 relevance and taxpayer compliance. This finding suggests that taxpayers' perceptions of tax transparency and usefulness play a more significant role in encouraging compliance than the amount of regional fiscal potential. Consequently, the strategy to enhance taxpayer compliance must prioritize initiatives that cultivate public trust, ensure transparency in tax administration, and optimize the practical application of PAD in public services
Integrating Public Policy for Sustainable Tourism Development in Badung Regency, Bali: Enhancing Spirituality, Social Harmony, and Environmental Stewardship Elsa Herlina, Putu; Diah Utari Dewi, Nyoman; Putu Sri Widnyani, Ida Ayu; Hanafiah, Mohd Hafiz
Iapa Proceedings Conference 2025: IAPA 2025 Hybrid Annual Conference & Congress INDIGESNOUS PUBLIC ADMINISTRATION
Publisher : Indonesian Association for Public Administration (IAPA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30589/proceedings.2025.1335

Abstract

This study aims to explore the challenges and potential solutions in advancing sustainable tourism in Badung Regency, Bali Province, with a particular focus on three core elements: spirituality (Parhyangan), social relations (Pawongan), and environmental sustainability (Palemahan). As tourist numbers continue to rise, issues such as a lack of respect for sacred sites, social tensions between visitors and local communities, and negative ecological impacts have become increasingly urgent. Employing a qualitative methodology—including in-depth interviews with government officials (notably from the Tourism Office), tourism stakeholders, community members, and academics, along with field data analysis—this research identifies harmful behavioral patterns and proposes policy recommendations aimed at fostering harmony between tourism, society, and the environment. The findings highlight that education, stricter law enforcement, and enhanced collaboration among stakeholders are essential to cultivating a tourism experience that honors local values, strengthens communities, and safeguards natural resources. Ultimately, this study seeks to contribute to a new paradigm of tourism management—one that goes beyond economic gain to prioritize long-term social and environmental sustainability in Badung Regency as a premier travel destination.
Problems of Tourism Leakage in Badung Regency due to Foreign Tourist Invasion Margayawati, Ni Luh Putu; Dewi, Nyoman Diah Utari; Widnyani, Ida Ayu Putu Sri
Journal of Sustainable Tourism and Entrepreneurship Vol. 6 No. 3 (2025): May
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/joste.v6i3.2651

Abstract

Purpose: Bali Province, a popular tourist destination, is facing challenges due to the "Foreign Tourist Invasion." This term refers to foreign tourists dominating the local economy by establishing illegal businesses, such as restaurants, tour services, and money changers. These operations often evade taxes and negatively affect local enterprises. Research Methodology: This study employed a qualitative descriptive approach using a case study method. Data were collected through in-depth interviews, direct observations, and document analysis in tourism hotspots, such as Kuta, Seminyak, and Nusa Dua. Results: The study reveals that tourism leakage is caused by the weak enforcement of regulations, the dominance of foreign-owned businesses, and minimal local community involvement. Consequently, most tourism revenue benefits foreign investors rather than local residents. Conclusion: To mitigate leakage, this study recommends strengthening community-based tourism (CBT), supporting local SMEs, enforcing tourism-related regulations, and diversifying tourism markets to include more domestic travelers. Limitations: The study's findings are geographically limited to major tourist zones in Badung Regency and rely on qualitative data, which may not fully capture broader statistical patterns across Bali, Indonesia. Contributions: This study provides strategic insights for policymakers and tourism stakeholders by highlighting the need for structural reforms in tourism governance. It also raises awareness of the long-term socioeconomic implications of unmanaged tourism and advocates for sustainable, inclusive tourism development rooted in local participation.
Strategi Komunikasi Kebijakan Pembayaran Iuran Operasional TPS3R di Desa Pejeng (Social Interaction Patterns in Shops I Putu Agus Yamuna Sudiarta; Nyoman Diah Utari Dewi
Jurnal Studi Multidisiplin Ilmu Vol 1 No 2 (2023): Mei
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jasmi.v1i2.2008

Abstract

Purpose: The purpose of this study was to determine the communication strategy for the payment of TPS3R operational fees in Pejeng Village. Methodology: This study uses qualitative research methods with a descriptive approach. The object of this research is the implementation of the TPS3R policy in the village which is devoted to the communication strategy for paying TPS3R operational fees. The collection of data and information was carried out using observation and interview techniques. Data analysis techniques were carried out according to Miles and Huberman's analysis stages. Results: The results of this study are that the communication strategy for TPS3R contribution payment policies in Pejeng Village is carried out with five steps of communication strategy which includes the stage of finding out the characteristics of the community (research), then planning, then executing, namely conducting socialization and payment using QRIS, then do an evaluation (measure), and finally do a report. Limitations: The limitation of this research is that it only focuses on one village, namely Pejeng Village. Contributions: This research contributes specifically to the operation of TPS3R in Pejeng Village and provides information related to the application of appropriate communication strategies to facilitate the withdrawal of contributions related to TPS3R operations, especially in Gianyar Regency, and the results of this study can also be used as a reference for further research, especially in the disciplines of government and communication science.
Efektivitas Peran Pejabat Pengelola Informasi Dan Dokumentasi (PPID) Dalam Meningkatkan Keterbukaan Informasi Publik di KPU Kabupaten Karangasem Ni Made Lestari; Ida Ayu Putu Sri Widnyani; Nyoman Diah Utari Dewi
Journal of Contemporary Public Administration Vol. 3 No. 2 (2023)
Publisher : Program Studi Administrasi Negara, Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jcpa.3.2.2023.76-82

Abstract

Openness of public information is a means of optimizing public supervision of the performance of an institution. PPID is a means to make it easier for the public to obtain the information they need. There are problems related to the effectiveness of the role of PPID which is not yet fully effective, this condition is the background for this research in order to find out the effectiveness, obstacles and efforts made to increase the effectiveness of the role of Information and Documentation Management Officers in increasing information openness in the Karangasem Regency KPU. This research uses a qualitative descriptive method approach. The aim of the research is to determine and analyze the effectiveness of the role of Information and Documentation Management Officers in increasing information transparency in the Karangasem Regency KPU. The research results show that the role of Information and Documentation Management Officers in increasing public information openness in the Karangasem Regency KPU, seen from the indicators of achieving goals, is effective, but seen from the integrity and adaptation indicators, it is not yet fully effective. The obstacles are that the service space is not representative enough, there is still a lack of human resources capable of managing PPID, the budget availability to socialize PPID is inadequate and the infrastructure for website-based e-PPID is inadequate. The efforts made include efforts to disseminate information through socialization both directly and online, fulfill the shortage of human resources and improve the quality of website-based e-PPID infrastructure so that it functions optimally.
Upaya Meningkatkan Partisipasi Pemilih Melalui Literasi Politik Berbasis Digital Pada Pemilihan Umum di Kabupaten Karangasem I Gede Suwenda Suwenda; Nyoman Diah Utari Dewi
Journal of Contemporary Public Administration Vol. 4 No. 1 (2024): Journal of Contemporary Public Administration (JCPA) - Edisi Mei 2024
Publisher : Program Studi Administrasi Negara, Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jcpa.4.1.2024.16-22

Abstract

Political Literacy is knowledge and understanding of political processes and political issues to be able to effectively carry out their role as citizens. Digital-based political literacy has a role in improving the quality of people's opinions and choices to participate in general elections. However, it still appears that not all people use social media for political literacy and the internet network is not adequate so that not all people participate in general elections. The conditions above are the background for this research to find out how to increase voter participation through digital-based political literacy in the General Election in Karangasem Regency as well as the obstacles and efforts to increase voter participation in the general election in Karangasem Regency. This research uses a qualitative descriptive method approach. The aim of the research is to find out and analyze increasing voter participation through digital-based political literacy in the General Election in Karangasem Regency as well as the obstacles and efforts. The research results show that increasing voter participation through digital-based political literacy in the General Election in Karangasem Regency seen from the indicators of need for political information, information communication movements and product evaluation of the final political process is optimal, but the search strategy indicators are not fully optimal. The obstacle is that not all voters take advantage of digital-based political literacy, there are still areas where internet networks are inadequate. The efforts used are to improve internet networks in blank spot areas, create innovations that can attract attention and provide education to the public through social media owned by election organizers, the government and political parties.
Strategies For Handling The Spread Of Covid-19 In Klungkung District Mertasih, Ni Luh; Dewi, Nyoman Diah Utari; Widanti, Ni Putu Tirka
Spirit Publik: Jurnal Administrasi Publik Vol 18, No 1 (2023)
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/sp.v18i1.65150

Abstract

The Village government's strategy in dealing with Covid-19 is based on the Circular Letter of the Klungkung Regent Number 411/176/BPBD concerning the Extension of Restrictions on Village/Kelurahan-Based Micro Community Activities and Optimizing the Covid-19 Handling Post at the Village/Kelurahan level to control the spread of Covid19 in Klungkung Regency . This research is a qualitative descriptive study. The theoretical basis used in this study is the Implementation Theory of Merilee S Grindle (1980) in Subarsono (2021:93) explaining that implementation is influenced by two major variables, namely the content of the policy and the implementation environment (context). The results of the analysis show that the implementation of handling the spread of Covid-19 in the Semarapura Kangin Village, Klungkung District, Klungkung Regency has not run optimally because there are still negative benefits and negative impacts on the implementation of the policy, the low level of community compliance with the policy. Obstacles in implementing the policy are lack of education, low community discipline, lack of socialization and budget constraints, these conditions can be overcome by increasing socialization and education so as to increase public awareness and discipline to comply with health protocols and budget refocusing in handling the spread of Covid19 . The strategy in handling the spread of Covid-19 is carried out with integrated cooperation between the Semarapura Kangin Village government, Klungkung District and the Covid-19 task force, BPBD, PKK, youth organizations and the community.
The Role of Local Government in the Development of Urban Tourism in Bali from the Perspective of New Public Service and Public Service Anak Agung Istri Anom Sri Widya Shanti; Nyoman Diah Utari Dewi; Ni Putu Tirka Widanti
Jurnal Dialektika: Jurnal Ilmu Sosial Vol. 24 No. 1 (2026): Jurnal Dialektika: Jurnal Ilmu sosial
Publisher : Pengurus Pusat Perkumpulan Ilmuwan Administrasi Negara Indonesia (PIANI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63309/dialektika.v24i1.927

Abstract

The development of urban tourism in Bali represents a dynamic process of urban development that requires an active role of local governments in policy formulation and public service delivery. This study aims to analyze the role of local government in the development of urban tourism in Bali from the perspective of New Public Service and public service theory. A qualitative approach with a case study design was employed, focusing on Denpasar City. Data were collected through in-depth interviews, field observations, and document analysis of tourism-related policies and regulations. The data were analyzed thematically by linking empirical findings to the core principles of New Public Service, including public interest orientation, citizen participation, collaboration, and accountability. The findings indicate that local government has played a strategic role in planning and providing supporting facilities for urban tourism; however, the implementation of public services still faces challenges related to institutional capacity, fragmented authority, and limited public participation in decision-making processes. The study concludes that strengthening the New Public Service paradigm is essential to improve the quality of public services and to promote sustainable, inclusive, and equitable urban tourism development in Bali. Keywords: Bali, Local Government, New Public Service, Public Services, Urban Tourism
Urban Tourism in Bali From a Public Administration Perspective I Wayan Budiartawan; Nyoman Diah Utari Dewi
Jurnal Dialektika: Jurnal Ilmu Sosial Vol. 24 No. 1 (2026): Jurnal Dialektika: Jurnal Ilmu sosial
Publisher : Pengurus Pusat Perkumpulan Ilmuwan Administrasi Negara Indonesia (PIANI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63309/dialektika.v24i1.930

Abstract

The development of urban tourism in Bali has become increasingly complex alongside the growth of tourism activities, rising pressure on public services, and mounting demands for social and environmental sustainability. This condition underscores the urgency of studies that view tourism not merely as an economic sector, but also as an arena of public administration and governance. This study aims to analyze the relationship between urban tourism and public administration practices, as well as to identify relevant policy implications within Bali’s urban context. The theoretical framework draws on the concepts of urban tourism, destination governance, and public administration, with particular attention to institutional capacity and cross-sectoral coordination. The research employs a qualitative method using a literature review approach, drawing on academic books, scholarly journal articles, and policy documents. The findings indicate that the effective management of urban tourism is strongly influenced by local government institutional capacity, clarity of roles among stakeholders, and the integration of cross-sectoral policies. These results highlight the importance of strengthening public governance as a prerequisite for the sustainability of urban tourism. Keywords: Destination Governance, Public Administration, Urban Tourism.
Transformation of Urban Tourism in Bali Through the Tri Hita Karana Philosophy as a Model of Sustainable Development Ni Luh Adiani; Nyoman Diah Utari Dewi; Ni Putu Tirka Widanti
Jurnal Dialektika: Jurnal Ilmu Sosial Vol. 24 No. 1 (2026): Jurnal Dialektika: Jurnal Ilmu sosial
Publisher : Pengurus Pusat Perkumpulan Ilmuwan Administrasi Negara Indonesia (PIANI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63309/dialektika.v24i1.941

Abstract

The transformation of urban tourism in Bali has intensified following the significant increase in tourist arrivals in the post-COVID-19 period. The rapid growth of urban tourism in Denpasar and Badung contributes substantially to the regional economy, yet it also generates considerable pressure on environmental carrying capacity, urban infrastructure, and the socio-cultural dynamics of local communities. This study aims to examine the transformation of urban tourism in Bali through the philosophy of Tri Hita Karana as a model for sustainable tourism development. A descriptive qualitative approach was employed, using in-depth interviews, field observations, and policy documentation analysis as primary data collection techniques. The findings reveal that the integration of Tri Hita Karana values into urban tourism governance remains partial. The palemahan dimension is reflected in environmental policies such as restrictions on single-use plastics, although it has not been holistically embedded in urban planning frameworks. The pawongan dimension highlights limited community participation in strategic decision-making processes, while the parahyangan dimension is mainly accommodated through the preservation of cultural rituals without formal integration into spatial and urban development policies. This study emphasizes the urgency of strengthening Tri Hita Karana-based governance to ensure that Bali’s urban tourism develops not only as a globally competitive destination but also as a culturally harmonious and environmentally sustainable model in the long term. Keywords: Urban Tourism, Tri Hita Karana, Sustainable Development, Tourism Governance, Bali
Co-Authors A.A. Gede Raka A.A.Ayu Prabha Duhitasatyani Achluddin Ibnu Rochim Agus Glanar Cahyana amoi, Amoi Rosita Dewi Anak Agung Anggia Dyah Gardewi Anak Agung Gede Rai Anak Agung Gede Raka Anak Agung Gede Willy Kencana Putra Anak Agung Istri Anom Sri Widya Shanti Anak Agung Putu Gede Bagus Ari Susandya Asianingsih, Ni Luh Nyoman Rai Astawa, I Wayan Astawa, Ida Nyoman Ayu Sri Widnyani, Ida Bagus Idedhyana, Ida Bambang Wijonarko Cok Gde Agung Kusuma Putra Cokorda Istri Agung Vera Nindia Putri Darmastuti, Putu Aryadewi Darmayanti, Ida Ayu Made Dwi Astuti Desak Made Trisna Juliantari Dewi Devi Udayani, Ni Putu Dewa Ayu Ratih Adhi Pratiwi Dewa Made Ashadi Cahyadi Dewi, Luh Chandra Dwi Jusnita, Tias Elsa Herlina, Putu Eric Harianto Ermitajani Judi, Tjatur Gede Agung Wijaya Kesuma Suryawan, Tjokorda Gede Wirata Geriadi, Made Ayu Desi Gunarsa, Putu Indayani Madya Hesti Gupta, I Gusti Bagus Wirya Gusti Agung Ayu Komang Sriyanti Hanafiah, Mohd Hafiz I Gede Eka Rupadana I Gede Parwata I Gede Suwenda Suwenda I Gede Suwenda Suwenda I Gusti Agung Alit Suryawati I Gusti Ayu Putu Suharyati I Gusti Bagus Wirya Gupta I Gusti Ngurah Agung Cahya Krishna I Kadek Pande Maha Dwija I Komang Agoes Udayana Putra I Made Buda Yasa I Made Kusna Antara I Made Kuta I Made Sudarma I MADE SUDARMA I Made Sukadi I Made Sumada I Made Sumada I Made Sumada I Putu Agus Yamuna Sudiarta I Putu Angga Darata Zunaeca I Putu Eka Pradipta I Putu Gita Setyawan I Putu Yudi Sumertana I W. Sutapa I Wayan Adi Sedana I Wayan Astawa I Wayan Budiartawan I Wayan Meryawan Ida Ayu Githa Girindra Ida Ayu Putri Riandari Ida Ayu Putu Sri Wahyuni Ida Ayu Putu Sri Widnyani Ida Ayu Putu Sri Widnyani Ida Ayu Putu Sri Widnyani Ida Ayu Putu Sri Widnyani Ida Bagus Idedhyana Kadek Aditya Prasetya Putra Kadek Andika Wira Prayoga Kadek Sintya Agustini, Ni Kamiasih, Ni Wayan Kayuan, Putu Chandra Kinandana Komang Suryaningsih Krishna, I Gusti Ngurah Agung Cahya Luh Putu Dinda Yunita Luh Rahayu Rinitu Luh Riniti Luh Riniti Rahayu Luh Riniti Rahayu Luh Riniti Rahayu Luh Riniti Rahayu Luh Riniti Rahayu Made Gede Wahyu Panditha Made Prastika Pramesti Mahendra, Putu Denny Artina Margayawati, Ni Luh Putu Martini, Putu Mertasih, Ni Luh Meryawan, I Wayan Meryawan, Wayan Meryawan Wayan Ngakan Made Agus Widiartha Ni Kadek Suastini, Ni Kadek Ni Luh Adiani Ni Luh Putu Dyah Manusuari Ni Luh Putu Sri Utami Ni Made Ayu Indah Saraswati Ni Made Lestari NI MADE, SURYANI Ni Putu Ayu Yudanti NI PUTU DIAN PRATIWI UDAYANI Ni Putu Tirka Widanti Ni Wayan Wirati Nyoman Doddy Darmawan Nyoman Trisna Widianti Oka Prajanata I Nyoman Padmayoni, Krisnanda Sukma Pratama, I Gede Bayu Abi Primadani, Ni Made Dwi Putra, I Komang Agoes Udayana Putra, I Made Joni Dwi Putra, I Wayan Sujana Putu Chandra Kinandana Kayuan Putu Doddy Heka Ardana Putu Eka Trisna Dewi Putu Gede Islandy Sentosa Putu Gede Pebriantara Putu Gilang Rio Prayuda, I Gede Putu Indri Marhaeni Dewi Putu Sri Widnyani, Ida Ayu Rahayu, Ni Putu Indah Rai, Anak Agung Gede Rudy Handoko Rupadana, I Gede Eka Sapariati, Anom Saputra, Putu Sandi Sari, Mardiah Kartika Setyawan, I Putu Gita Sriyanti, Gusti Ayu Komang Subagia, I Wayan Gede Subagia Sukadi, I Made Sumada, I Made Sumastra, I Gusti Agung Bagus Rudy Suryani , Ni Luh Putu Sussy Nofita Sari Sutama, I Kompyang Gede Sutama, I Kompyang Gede Sutama Sutama, Kompiang Gede Suwandana, I Made Adi Trisna Juliantari Dewi, Desak Made UNILAWATI, PUTU Wahyu Sri Handono Widnyani , Ida Ayu Putu Sri Widyani, Ida Ayu Putu Sri Wiyasa, I Ketut Ximenes, Rui Yandinata, I Putu Alit Yasa, I Made Buda