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All Journal JPBM - Journal of Policy and Bureaucracy Management MODERAT: Jurnal Ilmiah Ilmu Pemerintahan
Tri Susilowati
Universitas Mulawarman
Humanities Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PELAKSANAAN PUNGUTAN PAJAK SARANG BURUNG WALET OLEH BADAN PENDAPATAN DAERAH KOTA SAMARINDA Fitri Nurani; Enos Paselle; Tri Susilowati
Journal of Policy & Bureaucracy Management Vol 2 No 1 (2021): Journal of Policy and Bureaucracy Management
Publisher : Program Studi Administrasi Publik Fakultas Ilmu Sosial dan Ilmu Politik Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54144/jpbm.v2i1.17

Abstract

East Kalimantan is one of the regions that has the potential for superior non-oil and gas commodities, one of which is swallow’s nest which is currently a leading potential. Tax levies on swallow nest extraction or exploitation activities in Samarinda City have been implemented since 2011. Using a descriptive qualitative type of research, the swallow's nest tax collection implementation by the Regional Revenue Agency of Samarinda City analyzed from the collection and registration of swallow's nest taxpayers, determination of bird's nest tax rates, collection and payment of bird's nest wallet taxes as well as obstacles faced by the Regional Revenue Agency in implementation of swallow's nest tax collection. The results of the research shows that the implementation of swallow's nest tax collection by the Regional Revenue Agency of Samarinda City which refers to the Mayor Regulation Number 27 of 2011 concerning Determination of Rates and Implementation of Swallow's Nest Tax Levies has not been maximized because it still does not meet the standard criteria for implementing tax collection, the less principle of justice in determining swallow's nest tax and there are still many obstacles in implementing swallow's nest tax collection. The obstacles are starting from regulations, understanding of employees, number of employees, employee commitment, field constraints in the data collection process, the potential for swallow's nest, environment, economy, compliance, and compulsory awareness. Taxes are still minimal, up to coordination and cooperation between agencies that handle and are involved in swallow nest business in Samarinda City.
NILAI-NILAI DEMOKRASI DALAM PELAKSANAAN PELAYANAN PUBLIK DI ERA PANDEMIK COVID-19 DI KOTA SAMARINDA Enos Paselle; Chatas Teguh Prakoso; Tri Susilowati
Moderat : Jurnal Ilmiah Ilmu Pemerintahan Vol 7 No 4 (2021): November 2021
Publisher : Program Studi Ilmu Pemerintahan FISIP Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (198.744 KB) | DOI: 10.25157/moderat.v7i4.2549

Abstract

This research is motivated by the widespread spread of the Covid-19 Virus in Samarinda City which has an impact on the government administration process, especially in public services which are ideally able to adapt to environmental changes. The implementation of public services during the Covid-19 pandemic underwent changes with the aim of preventing the spread of Covid-19 in the City of Samarinda. At this time several institutions in Samarinda limit the service process to the people of Samarinda City. Public services during the current Pendmi period experienced a decline in the implementation process. Several offices, such as the Office of Population and Civil Registration, the North Samarinda District Office, and the Office of Investment and One-Stop Integrated Services and other services reduce activities in public services. This study uses a descriptive qualitative research method. The analysis technique uses steps such as data collection, data reduction, data display, verification and confirmation of conclusions. Meanwhile, the credibility check technique used in this research is source triangulation technique. The results of the study show that during the Covid 19 pandemic in Samarinda City, the implementation of public services in Samarinda City still consistently pays attention to democratic values ​​for its citizens so that people get services. The meaning of these democratic values ​​can be observed in the aspects of accountability, responsibility and equality in services by government agencies in Samarinda City.
Co-Authors Cathas Teguh Prakoso Enos Paselle Fitri Nurani