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All Journal Ekonomi Bisnis Jurnal Pendidikan Sosiologi dan Humaniora Journal of Governance and Public Policy Profita : Komunikasi Ilmiah dan Perpajakan 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 Ilomata International Journal of Tax and Accounting Community Engagement and Emergence Journal (CEEJ) 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 Jurnal Bisnis Mahasiswa Media Publikasi Promosi Kesehatan Indonesia (MPPKI) Golden Ratio of Mapping Idea and Literature Format Golden Ratio of Auditing Research Batara Wisnu : Indonesian Journal of Community Services Jurnal Pajak Vokasi (JUPASI) Jurnal Ilmu Hukum, Humaniora dan Politik (JIHHP) 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 Educational Studies and Research Journal Golden Ratio of Taxation Studies Jurnal Ilmu Administrasi Publik Jurnal Politik dan Pemerintahan Daerah
Novianita Rulandari
Universitas Muhammadiyah Palangkaraya
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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Pengaruh Kualitas Pelayanan Dan Pengawasan Terhadap Kepatuhan Wajib Pajak Badan (Studi Pada Kantor Pelayanan Pajak Pratama Pekanbaru Senapelan Tahun 2017 – 2019) Rulandari, Novianita; Alvin, Guntur Fiqri
Jurnal Administrasi Pemerintahan Desa Vol. 4 No. 1 (2023): Maret 2023
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/villages.v4i1.48

Abstract

Salah satu langkah yang dilakukan pemerintah dalam menyediakan penerimaan negara adalah dengan memaksimalkan penerimaan dari sektor pajak, hal tersebut dilakukan dengan memperbarui kebijakan dalam bidang perpajakan dan memaksimalkan potensi pajak. Setelah dilakukan hal tersebut penerimaan negara yang didapat dari sektor pajak meningkat dan memiliki pengaruh yang sangat besar dalam penerimaan negara. Tujuan penelitian ini adalah Untuk Menganalisis Pengaruh Kualitas Pelayanan dan Pengawasan secara bersama-sama terhadap Kepatuhan Wajib Pajak Badan (Studi Pada Kantor Pelayanan Pajak Pratama Senapelan Pekanbaru 2017 – 2019). Metode yang digunakan dalam penelitian ini adalah menggunakan pendekatan kuantitatif, dengan analisis data menggunakan persamaan regresi berganda. Hasil penelitian menunjukkan Terdapat pengaruh positif dan signifikan Kualitas pelayanan terhadap Kepatuhan Wajib Pajak Badan (Studi Pada Kantor Pelayanan Pajak Pratama Senapelan Pekanbaru Tahun 2017 – 2019), Terdapat pengaruh positif dan signifikan Pengawasan terhadap Kepatuhan Wajib Pajak Badan (Studi Pada Kantor Pelayanan Pajak Pratama Senapelan Pekanbaru Tahun 2017 – 2019), dan Terdapat pengaruh positif dan signifikan Kualitas Pelayanan dan Pengawasan secara bersama-sama Kepatuhan Wajib Pajak Badan (Studi Pada Kantor Pelayanan Pajak Pratama Senapelan Pekanbaru Tahun 2017 – 2019).
Analysis Of The Effectiveness Of Law Enforcement In The Framework Of Improving Taxpayer Compliance At Jakarta Kelapa Gading Service Office Nurjanah, Sherly; Rulandari, Novianita; Abubakar, Ibrahim
Sinergi International Journal of Law Vol. 1 No. 1 (2023): May 2023
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/law.v1i1.45

Abstract

The purpose of this study is to determine the effectiveness of law enforcement in order to increase taxpayer compliance at the Jakarta Kelapa Gading service office. Tax law enforcement is carried out by way of supervision, tax audit, tax investigation, and tax collection. This study uses a qualitative method with a descriptive approach. Based on the results of this study, there are still taxpayers who have not carried out their obligations in reporting SPT and paying their taxes, so that taxpayers are still subject to administrative sanctions.
Evaluation Of Tax Incentive Policy For MSMEs In The Context Of National Economic Recovery At Tanjung Priok Small Tax Office In 2021 Rulandari, Novianita; Sari, Mekar
Sinergi International Journal of Economics Vol. 1 No. 1 (2023): Mei 2023
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/economics.v1i1.28

Abstract

The purpose of this study was to evaluate the policy issued by the government regarding MSME Tax Incentives during the pandemic based on PMK Number 44 of 2020 at Tanjung Priok Small Tax Office Jakarta in the context of National Economic Recovery. The type of study used was a qualitative approach, where the researcher described the results of interviews and analyzed the data obtained in the field. This study was conducted from February to July 2022. The results of this study showed that the taxpayers enthusiastically welcome the policy issued by the government regarding MSME Tax Incentives. However, there are still taxpayers who do not know or have a lack understanding of the policies applied in their tax obligations on this tax incentive, therefore the taxpayers hope to get more detailed information and guidance for this policy
Pengaruh Transparansi Pengelolaan Pajak Dan Keadilan Pajak Terhadap Kepercayan Wajib Pajak Pada Kpp Pratama Tangerang Timur Tahun 2020 Agus Maulani; Novianita Rulandari; Rahardi Pratomo
Jurnal Ilmu Administrasi Publik Vol 1, No 5: September 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i5.2858

Abstract

This research was conducted in Pratama East Tangerang Tax Service Office (KPP), and was intended to gain insight on how tax management transparency andtax equity affects taxpayers' trust. This was a quantitative research and the data was gathered through survey analysis. The research sample was taxpayers of KPP Pratama East Tangerang, from which there were 100 respondents. The data was then analyzed using multiple linear regression. The writer used SPSS 25 for this research. The results showed that Tax Management Transparency (X1) did not significantly affect Taxpayers' Trust (Y) towards KPP Pratama, East Tangerang— 21 ,9%— and the rest (78, 1%) was affected by other factors outside the scope of this research that was not further researched by the writer. Tax Equity (X2) also did not significantly affect Taxpayers' Trust (Y) towards KPP Pratama, East Tangerang, by only 28,4%; the rest (71 ,6%) was affected by other factors outside the scope of this research that was not further researched by the writer. The last, both Tax Management Transparency (X1) and Tax Equity (X2) did not significantly affect Taxpayers' Trust (Y) towards KPP Pratama, East Tangerang, by only 32,7%; the rest (67,3%) was affected by other factors outside the scope of this research that was not further researched by the writer.
Implementasi Kebijakan Insentif Pajak Penghasilan Final Usaha Mikro Kecil Menengah Ditanggung Pemerintah Pada Kantor Pelayanan Pajak Pratama Bekasi Utara Tahun 2020 Rendy Galih Ardiyanto; Novianita Rulandari; Pentanurbowo Pentanurbowo
Jurnal Ilmu Administrasi Publik Vol 2, No 1: Januari 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i1.2899

Abstract

To cope with the impact of the Covid-19 pandemic, it is necessary to extend the time for tax incentive provision during the national economic recovery period so that the policy regulated in the Minister of Finance of the Republic of Indonesia PMK-110/PMK.03/2021 can be used more widely. The tax incentives are also expected to be utilized by UMKM business actors in the context of national economic recovery due to the Covid-19 pandemic. This research was conducted using a descriptive qualitative method, where data were obtained through observations, documentation, and interviews with MSME actors in North Bekasi and employees of the Primary Tax Office of North Bekasi. This study aims to determine the implementation of the government-borne MSME final income tax incentive policy at the Primary Tax Office of North Bekasi in 2020. The theory used was the implementation theory of Merilee S. Grindle. The results of the study show that to date the government-borne final income tax incentive policy for MSMEs affected by the Covid-9 pandemic has been effective in restoring the national economy. However, there are still obstacles in its implementation, such as the low understanding of the taxpayers towards government-borne MSME final income tax incentive and tax digitization, poor internet signal, and the delay or failure of taxpayers in reporting their taxes, resulting in them not getting the tax incentives.
The Impact of the Implementation of Regional Autonomy on the Quality of Public Services at the Population and Civil Registration Service of Palangka Raya City (2020-2024) Mulyani, Sri; Rulandari, Novianita
Politeia : Journal of Public Administration and Political Science and International Relations Vol. 2 No. 4 (2024): October 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/politeia.v2i4.433

Abstract

This study analyzes the impact of regional autonomy policies on the quality of public services at the Population and Civil Registration Service (Disdukcapil) of Palangka Raya City during the 2020-2024 period. The background of this study is related to the significant transformation in post-reform regional governance marked by regulatory changes and variations in the success of regional autonomy implementation across regions, affecting public service quality. Disdukcapil of Palangka Raya City, with a growing population of 293,457 people in 2023, faces challenges in providing quality services, with a public satisfaction index of 78.5% in 2023, still below the national target of 85%. The aim of this study is to analyze how regional autonomy implementation affects public service quality, identify factors influencing service quality, and provide recommendations for optimizing public services within the framework of regional autonomy. The research uses a qualitative approach with a literature review method, including analysis of policy documents, performance reports, academic journals, and official government publications. Data analysis employs qualitative content analysis with an interpretative analysis framework, including coding, categorization, and interpretation stages. The results show a significant increase in the Regional Government Implementation Index from 3.21 (2020) to 3.65 (2023), a digital transformation integrating 24 main public services, and increased service efficiency, marked by a reduction in service time from 45 minutes to 25 minutes and an increase in public satisfaction from 75.5% to 88.7%. The implications of this study make a significant contribution to developing an adaptive and sustainable public service model in the context of regional autonomy, with practical recommendations for strengthening human resource capacity, developing digital infrastructure, and improving inter-agency coordination.
Comparison of Human Resource Management Characteristics between Public Sector and Private Sector in Indonesia in the Era of Digital Transformation Mulyani, Sri; Rulandari, Novianita
Politeia : Journal of Public Administration and Political Science and International Relations Vol. 2 No. 2 (2024): April 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/politeia.v2i2.434

Abstract

This study compares human resource management (HRM) characteristics between Indonesia's public and private sectors in the context of digital transformation. Both sectors face increasing complexity due to digitalization and changing work paradigms. The private sector contributes 58.2% to GDP, while 68% of 4.2 million civil servants face a mismatch between competencies and job demands. The study aims to analyze the differences, challenges, and opportunities in HRM, focusing on regulatory aspects, management practices, and their impact on organizational performance. The novelty lies in the comparative approach that integrates digital transformation in HRM analysis, which has been underexplored in previous studies. Using a qualitative methodology, the research analyzes academic literature and policy documents from 2019-2024, with constant comparative analysis and source triangulation for validity. The findings reveal significant differences in organizational orientation, regulation, recruitment, motivation, and accountability. The public sector focuses on stability and regulatory compliance, while the private sector prioritizes flexibility and adaptability. This study offers theoretical implications for a new conceptual framework in comparative HRD studies and practical recommendations for optimizing HRD in the digital era, such as developing an integrated talent management system, reforming compensation policies, and strengthening cross-sector collaboration. Limitations include the study's geographic and temporal scope, suggesting further research with mixed-methods and longitudinal approaches to explore HRD practices and technological evolution. This study contributes to understanding HRD dynamics and informs the development of adaptive HRD policies in the digital age.
Evaluation of Application of Principles Good Governance in Public Services in Jekan Raya District, Palangka Raya City Andriani; Rulandari, Novianita
Politeia : Journal of Public Administration and Political Science and International Relations Vol. 2 No. 4 (2024): October 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/politeia.v2i4.436

Abstract

Efficient and effective bureaucratic services are essential in creating community welfare and are the main indicators of success in implementing good governance. Regional governments have a vital role in ensuring the principles of good governance to meet community expectations for transparent, accountable, and fair services. This research aims to evaluate the application of the principles of good governance in Jekan Raya District, Palangka Raya City, which is facing challenges in managing public resources and services, including increasing community demands and the need for transparency in budget management. Using a qualitative approach through the case study method, this research analyzes the obstacles, challenges, and strategies needed to increase the effectiveness of exemplary governance implementation. The research results show that although Jekan Raya District has great potential to support development, there are various problems in the implementation of good governance, such as a lack of community participation, limited facilities, and ineffective bureaucratic structures. Therefore, increasing communication between the government and the community, updating facilities, and increasing employee discipline is necessary to improve public service quality. This research provides theoretical and practical contributions to the development of governance at the local level, especially in the Jekan Raya District, as a step towards better and more sustainable regional development.
Implementasi Kebijakan Pelayanan Penyelenggaraan Jaminan Kesehatan Nasional di Kabupaten Gunung Mas Nurmitae Nurmitae; Andriansyah Andriansyah; Novianita Rulandari
Jurnal Pendidikan Indonesia Vol. 6 No. 5 (2025): Jurnal Pendidikan Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/japendi.v6i5.7944

Abstract

Penelitian ini bertujuan untuk mengetahui implementasi Program Jaminan Kesehatan Nasional (JKN) dalam meningkatkan kesehatan ibu dan anak (KIA) di Kabupaten Gunung Mas, Provinsi Kalimantan Tengah, khususnya di Puskesmas Kecamatan Tewah. BPJS Kesehatan sebagai badan hukum publik, dibentuk berdasarkan Undang-Undang Nomor 24 tahun 2011 untuk menyelenggarakan program jaminan kesehatan nasional. Penelitian ini menggunakan pendekatan kualitatif dengan empat variabel utama: komunikasi, sumber daya, disposisi, dan struktur birokrasi menurut George C. Edwards III, serta lingkungan sosial budaya menurut Van Horn dan Carl E. Van Meter. Data dikumpulkan melalui wawancara mendalam, observasi berperanserta, dan studi dokumentasi, dengan analisis data deskriptif yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Keabsahan data diperiksa melalui peningkatan ketekunan, triangulasi, diskusi dengan sejawat, dan pengecekan anggota. Hasil penelitian menunjukkan bahwa meskipun BPJS Kesehatan sudah sering melakukan sosialisasi, masih banyak perusahaan dan masyarakat yang tidak mengetahui manfaat program ini. Kendala utama adalah kurangnya kesadaran masyarakat terhadap program JKN. Selain itu, meskipun program JKN telah diberlakukan selama setahun, tidak ada klaim persalinan karena sebagian besar masyarakat lebih memilih melahirkan di rumah daripada menggunakan fasilitas kesehatan.
The Policy Implementation Of Social Ministry’s Cash Assistance Program During The Covid-19 Pandemic In Jakarta Novianita Rulandari; Alian Natision; Eddy Bruno Esien; Andri Putra Kesmawan
Journal of Governance and Public Policy Vol. 9 No. 1 (2022): February 2022
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jgpp.v9i1.13113

Abstract

The Ministry of Social’s Cash Social Assistance Policy is one of the Government’s programs to maintain the purchasing power of people directly affected by the COVID-19 pandemic. The purpose of this study is to analyze and evaluate the implementation of cash social assistance policies during the COVID-19  pandemic, analyze the factors that hinder the successful implementation of cash social assistance policies during the COVID-19 pandemic, and analyze the factors that support the social assistance policies during the COVID-19 pandemic. The research method used was descriptive qualitative. Informants in this study were bureaucrats, policy implementers, and the community as beneficiaries. This study found non-compliance with policy implementers in the standard and policy targets by deliberately violating them for certain benefits. Factors inhibiting cash assistance policy implementation include ineffective and inefficient policy output to target intended beneficiaries, lack of recipient’s name in the Integrated Social Welfare Data (DTKS), inaccurate redistribution of social assistance benefits, and inappropriate use of social assistance funds to purchase non-basic needs. Supporting factors are strict government supervision and evaluation monitoring on the use of social assistance funds that may reduce cash transfer and impair intended beneficiaries’ access to scarce resources in times of contemporary COVID-19 pandemic crisis-related society.
Co-Authors Abubakar, Ibrahim Achmad Barlian Adi Tya Indrawan 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 Andriansyah Aprilia Alfani Cindy Anggraini Cundo Harimurti Dewantoro, Bastian Dian Novita Dian Wahyudi Diana Prihandini Dwi Agustina Dwi Agustina Dwikora Harjo Dwikora Harjo Eddy Bruno Esien Eka Rofiyanti Eka Rofiyanti Eliya Fatma Esien, Eddy Bruno Fathimatuz Zahra Fitriyah, Aidatul Ilham Gemiharto Indrawan, Adi Tya K. Kuryadi Kommer, Victor Van Kristofer Reflus Kuryadi, K. M. Widaningsih M. Widaningsih Maudy Zuraeva MOHAMMAD SOFYAN Mohd Noorsalim Muhamad Muammar Muharam, Husni Muhidin, Bustamin Muksin, Isra Multy Syaddam Nirwan Muslihul Aqqad Natision, Alian Noermina Rossya Nopritinoadi Nopritinoadi Novi Tri Ratnasari Novi Tri Ratnasari Nugraha Januar Agung S Nurjanah, Sherly Nurmitae Nurmitae Pandoyo Pandoyo Pardamean Daulay Pardamean Daulay Pebriana Arimbhi Pentanurbowo Pentanurbowo Putri Ayu Lestari Rahardi Pratomo Ratih Kumala Raveedhan Syachlin Razikin, Khairur REDJEKI AGOESTYOWATI Rendy Galih Ardiyanto Rofiul Huda 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