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All Journal Ekonomi Bisnis Jurnal Pendidikan Sosiologi dan Humaniora Journal of Governance and Public Policy Restorica: Jurnal Ilmiah Ilmu Administrasi Negara dan Ilmu Komunikasi JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Transparansi Jurnal Ilmiah Ilmu Administrasi Academy of Education Journal Jurnal Politik dan Pemerintahan Daerah Ilomata International Journal of Tax and Accounting Community Engagement and Emergence Journal (CEEJ) Ilomata International Journal of Management Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Ilomata International Journal of Management Ilomata International Journal of Social Science Jurnal Administrasi Pemerintahan Desa Media Publikasi Promosi Kesehatan Indonesia (MPPKI) Golden Ratio of Mapping Idea and Literature Format Batara Wisnu : Indonesian Journal of Community Services Jurnal Pajak Vokasi (JUPASI) Jurnal Pendidikan Indonesia (Japendi) Sinergi International Journal of Accounting and Taxation Sinergi International Journal of Law Sinergi International Journal of Economics Politeia : Journal of Public Administration and Political Science and International Relations Jurnal Ilmu Administrasi Publik
Novianita Rulandari
Institut Ilmu Sosial Dan Manajemen STIAMI
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Analysis of Boarding House Entrepreneurs' Perception of Hotel Tax Implementation in Batuceper District, Tangerang Novianita Rulandari; Dian Novita
Sinergi International Journal of Accounting and Taxation Vol. 1 No. 1 (2023): Mei
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v1i1.10

Abstract

This study aims to determine the perception of boarding house business owners, positive perceptions for boarding house entrepreneurs towards the implementation of hotel tax in Batuceper sub-district Tangerang, negative perceptions for boarding house entrepreneurs towards the application of hotel tax in Batuceper sub-district Tangerang. This type of research is qualitative research. Data collection techniques use observation, interviews and documentation. Data analysis techniques use triangulation, data reduction, data presentation, and data verification. The results showed that the perception of boarding house owners in Batuceper District regarding socialization carried out by the local government was not evenly distributed so that the information obtained by boarding house business owners was still unclear and resulted in a lack of understanding related to the tax, the fairness of tax rates was considered burdensome for owners and tenants, tax objects were considered unfair and appropriate so that they could cause tax avoidance actions, The self-assessment mechanism has been effective, but cooperation with all parties involved in implementing this tax is needed, and the quality of service has not been met and there are still complaints and criticisms from boarding house business owners. The convenience and ease of paying taxes is a progress that needs to be improved so that taxpayers, especially boarding house owners, can pay taxes anywhere and anytime.
Efektivitas Sistem Online Pelayanan Badan Pendapatan Daerah (BAPENDA) Jakarta Dalam Optimalisasi Penerimaan Pajak Dan Retribusi Daerah Novianita Rulandari; Nugraha Januar Agung S
Jurnal Politik dan Pemerintahan Daerah Vol 5, No 1 (2023): Juni
Publisher : Universitas Muara Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36355/jppd.v5i1.119

Abstract

Penelitian ini bertujuan untuk mengetahui efektivitas sistem pelayanan pajak pada aplikasi dalam penerimaan pajak daerah dan retribusi daerah, Jenis penelitian ini adalah penelitian kualitatif. Teknik pengumpulan data menggunakan observasi, wawancara dan dokumentasi. Teknik analisis data menggunakan triangulasi, reduksi data, penyajian data, dan verifikasi data. Hasil penelitian menunjukan berdasarkan target penerimaan pajak daerah dan retiribusi daerah dapat dikatakan efektif, akan tetapi berdasarkan jumlah wajib pajak yang memanfaatkan aplikasi tersebut masih sangat minim.
Reformasi Birokrasi Di Indonesia, Sebuah Tinjauan Literatur Gugun Geusan Akbar; Novianita Rulandari; Widaningsih Widaningsih
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 4, No 2: Desember 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/transparansi.v4i2.1981

Abstract

This article presents a review of the latest literature on Bureaucratic Reform in Indonesia and explores the development and changes of bureaucratic reform studies. This review includes 249 articles published in the Journal in the period 1998 to 2020. First, we conducted a bibliometric analysis that highlighted various matters regarding articles published in journals; second, we conducted a literature review that identified context, content, process, results, and topic changes. Our findings concentrate on the lack of detail about change processes and outcomes and the gaps between general theories used to study evolution. We propose an agenda for the study of bureaucratic reform of public organizations that focuses on its complex nature by building theoretical bridges and undertaking more in-depth empirical and comparative studies of change processes.
Government Bureaucratic Behavior in Optimizing Institutional Investment Licensing Services (Case Study in Garut Regency) Widaningsih; Novianita Rulandari; Eliya Fatma
Ilomata International Journal of Social Science Vol 4 No 3 (2023): July 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijss.v4i3.766

Abstract

To improve the economic capability of a region, one of them is by investing in the Endogenous Development paradigm, the strategy is to harmonize natural forces with the strength of human resources. However, we still find many problems when we will make this investment, one of the problems is related to licensing which is still very complicated, requires a very long bureaucratic path, and buys complicated. This is what encourages researchers to research the problem of the still difficult licensing path. Researchers conducted this study using qualitative research methods which analyzed data from interviews through informants related to investment. The results obtained in this study show that there is still a high gap between investment interest and investment realization, which is one of the causes is still There are weaknesses in bureaucratic behavior in implementing policies on investment.
Evaluation of Tax Incentive Policy for MSMEs in the Covid-19 Pandemic Period in Improving Taxpayer Compliance at the Jakarta Kelapa Gading Primary Tax Service Office Novianita Rulandari
Ilomata International Journal of Tax and Accounting Vol. 4 No. 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i4.966

Abstract

Evaluation of Tax Incentive Policy for MSMEs in the Covid-19 Pandemic Period in Improving Taxpayer Compliance at the Jakarta Kelapa Gading Primary Tax Service Office based on evaluation criteria (William N. Dunn) from 6 criteria, namely effectiveness, efficiency, adequacy, equality, responsiveness, and accuracy has been running well and by the regulations. Taxation. Inhibiting entities in the implementation of MSME tax incentive policies are MSME actors, there are obstacles in the use of such incentives, namely in the preparation and submission of realization reports and obstacles also arise from the fissures who have difficulty guiding taxpayers and there are constraints in the administrative system. The driving entity in the implementation of MSME tax incentive policy is socialization through WhatsApp media and mail media by AR, confirmation and appeal of AR to taxpayers immediately submit realization reports, provide AR guidance to taxpayers in delivering realization reports if taxpayers experience obstacles, providing opportunities to TAXPAYERS PP 23/2018 during the December Tax Period to report on the realization of incentive use during 2020.
Analysis of the Effectiveness of Taxpayer Data Security in Implementing Tax Obligations at the Directorate General of Taxes Rulandari, Novianita; Natision, Alian; Kommer, Victor Van; Kesmawan, Andri Putra; Suryanih, Suryanih
Journal of Governance and Public Policy Vol 9, No 3 (2022): October 2022
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jgpp.v9i3.15976

Abstract

Taxpayer data security in carrying out tax obligations at the Directorate General of Taxes has experienced several problems of taxpayer data leakage because the security system is still weak, so that it is infected with malware that is able to steal taxpayers' personal data. This study aims to evaluate the effectiveness of taxpayer data security in carrying out tax obligations with case studies at the Directorate General of Taxes, knowing the obstacles faced by the Directorate General of Taxes in building a taxpayer data security information system and analyzing the efforts made by the Directorate General of Taxes regarding the development taxpayer data security system in carrying out tax obligations. This study uses a descriptive qualitative approach. Data collection techniques through observation, interviews, and documentation studies as well as data analysis techniques using content analysis. The results of this study indicate that after the taxpayer data leak occurred, the Directorate General of Taxes carried out a comprehensive system improvement so that the level of taxpayer data security became better. The participation of taxpayers in using a strong username and password is an important factor that determines the taxpayer's own data. The Directorate General of Taxes seeks to improve the security system and provide socialization to taxpayers to always use usernames and passwords that are not easily guessed and to periodically change E-filing passwords.
THE EFFECTIVENESS OF TAX INCENTIVE POLICIES IN SUPPORTING THE AVAILABILITY OF DRUG AND HEALTH DEVICES IN DUREN PALM HEALTH CENTER Rulandari, Novianita
Jurnal Pendidikan Sosiologi dan Humaniora Vol 13, No 2 (2022): Edisi Oktober 2022
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/j-psh.v13i2.68148

Abstract

This study aims to analyze the effectiveness of incentives, efforts and tax barriers in supporting the availability of medicines and medical devices in handling Covid-19 at the Duren Sawit District Health Center. Data was collected through face-to-face interviews with each research subject. The research method used is a qualitative approach by adopting the theory of Merilee S. Grindle. The results of the study show that the Tax Incentive Policy has been well implemented to support the availability of medicines and medical devices in handling Covid-19 at the Duren Sawit District Health Center. However, this policy has not fully impacted the availability of the desired medicines and medical devices, due to several obstacles that have arisen from both the public and government sides as policy makers. These obstacles caused the community's economic recovery process during the pandemic era to not be optimal, and the realization of the tax incentives achieved was also not optimal. To overcome these obstacles, thorough supervision from the tax authorities is required regarding the implementation of this tax incentive. In addition, socialization activities are needed for the general public regarding tax incentives and their application. Puskesmas also need to plan program target strategies, such as prioritizing integration in service delivery and utilizing information and communication technology. The Ministry of Finance needs to focus more on optimizing the absorption of existing tax incentives.
FISCAL STIMULUS THROUGH INCOME TAX POLICY ARTICLE 21 AT THE KANWIL DIRECTORATE GENERAL OF TAXES Rulandari, Novianita
Jurnal Pendidikan Sosiologi dan Humaniora Vol 13, No 2 (2022): Edisi Oktober 2022
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/j-psh.v13i2.72711

Abstract

This Article 21 Government-borne Income Tax Incentive Policy (DTP) began to be implemented in April 2020 through PMK 23/PMK.03/2020 when the Covid 19 pandemic had spread widely in Indonesia, where many companies were shaken by the economy. Seeing the above conditions, the government carried out fiscal stimulus, one of which was through the Income Tax Incentive Policy Article 21 Borne by the Government (DTP), in order to help the economic recovery of the people affected by the Covid 19 pandemic. This study aims to analyze and evaluate how, obstacles, and efforts to overcome obstacles in the Implementation of Article 21 Government-borne Income Tax Incentive Policy (DTP) at the Tax Service Office of the South Jakarta Regional Tax Office I. This study is a qualitative research that focuses on the success implementation of the Government-borne Income Tax Incentive Article 21 (DTP) policy and the obstacles faced by collecting information through interviews with parties implementing the tax incentive policy. The results of the study found that the implementation of Article 21 Government-borne Income Tax Incentives (DTP) was in great demand by the public (the public) because it helped the community, in this case employees, maintain economic purchasing power in the midst of the Covid 19 pandemic that shook the economy in Indonesia.
Dimensions of Public Services Management Program in Increasing Employee Performance to Realize Service Effectiveness (Case Study: Garut Regency Environmental Service) Widaningsih, M.; Rulandari, Novianita; Muharam, Husni
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.2787

Abstract

Public services running so far still have weaknesses; there are still many complaints from the public. Therefore we researched to examine and analyze the influence of government service program management on employee performance in realizing the effectiveness of achieving public services. This research uses an explanatory method with a survey technique. The research population is employees at the Department of the Environment. The sampling technique uses a census. Methods of data collection using observation, interviews, questionnaires, and documentation studies. Methods of data analysis using the method of path analysis (path analysis). The study results indicate that the management of government service programs is not optimal because there are still problems in determining staff, preparing the implementing structure, and distributing tasks. In employee performance, there are still problems of independence in decision making, work speed, and cooperation. On the effectiveness of achieving government services, there are still problems achieving length of service time, quality of service, and completeness of service. Thus, based on the findings in this study, there are several things that the authors suggest, namely: first, the Regional Government Assistants improve guidance to service providers related to service program management. Second, improve coaching for employees to improve employee abilities. Third, employees should be able to improve their ability to use technology and innovate to carry out services quickly. Fourth, increasing the availability of service facilities through proposals to the district government to increase the service budget.
ANALYSIS OF THE IMPLEMENTATION OF E-TENDER PRE-DIPA PROCUREMENT OF GOODS/SERVICES AT THE GENERAL BUREAU OF THE SECRETARIAT GENERAL OF THE MINISTRY OF HEALTH Rulandari, Novianita; Supriadi, Kenang
Academy of Education Journal Vol. 14 No. 2 (2023): Academy of Education Journal
Publisher : Fakultas Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47200/aoej.v14i2.1872

Abstract

This study aims to determine the Implementation of the Pre-DIPA e-tender for Procurement of Goods/Services at the General Bureau of the Secretariat General of the Ministry of Health so that it is hoped that appropriate steps can be formulated in implementing the Pre-DIPA e-tender, problems and efforts made by Presidential Regulation Number 16 of 2018 concerning Government Procurement of Goods/Services. The research method used in this research is quantitative research. The sampling technique uses data sources from 5 informants. Data collection techniques in this study used observation, interview, and documentation techniques. This research procedure includes the stages before in the field, while in the field, and data analysis. Data analysis was carried out by collecting data, reducing data, presenting data, and drawing conclusions. Based on the results of the research, leadership factors, quality of human resources, planning and management, policies and regulations, system integration, and infrastructure and standardization it can be concluded that the implementation of the e-tender pre-DIPA Procurement of Goods/Services at the General Bureau has been going quite well, there are still problems with server down due to frequent maintenance or updating of the system from LKPP. The suggestion is to communicate more intensively with LKPP to reduce server disturbances.
Co-Authors Abubakar, Ibrahim Achmad Barlian Agus Maulani Ahmad Hidayat Akbar, Gugun Geusan Aldi Saputra Alian Natision Alian Natision Alvin, Guntur Fiqri Amer Shebl Zaya Andri Putra Kesmawan Andriani Andriansyah Andriansyah Andriansyah Andriansyah Aprilia Alfani Cindy Anggraini Cundo Harimurti Dewantoro, Bastian Dian Novita Dian Wahyudi Diana Prihandini Dwi Agustina Dwi Agustina Dwikora Harjo Eddy Bruno Esien Eka Rofiyanti Eka Rofiyanti Eliya Fatma Esien, Eddy Bruno Fathimatuz Zahra Fitriyah, Aidatul Ilham Gemiharto Indrawan, Adi Tya Kommer, Victor Van Kristofer Reflus Kuryadi, K. M. Widaningsih M. Widaningsih Maudy Zuraeva MOHAMMAD SOFYAN Muharam, Husni Muhidin, Bustamin Muksin, Isra Natision, Alian Nirwan, Multy Syaddam Noermina Rossya Novi Tri Ratnasari Nugraha Januar Agung S Nurjanah, Sherly Nurmitae Nurmitae Pandoyo Pandoyo Pardamean Daulay Pebriana Arimbhi Pentanurbowo Pentanurbowo Putri Ayu Lestari Rahardi Pratomo Ratih Kumala Raveedhan Syachlin Razikin, Khairur REDJEKI AGOESTYOWATI Rendy Galih Ardiyanto Sadar Salsabila Rahmayani Sari, Mekar SATISPI, EVI Setya Haryati Sri Mulyani Supriadi, Kenang Suryanih Suryanih Suryanih, Suryanih Talib, Soleman Ulumudin, Aceng Victor Van Kommer Victor Van Kommer Widaningsih Widaningsih Widaningsih, M. Yunita Sari Yusuf, Maryani