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All Journal JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Jurnal Pajak dan Bisnis (Journal of Tax and Business) Jurnal Pajak Vokasi (JUPASI)
Hasan Rachmany
Unknown Affiliation
Economics, Econometrics & Finance Education Social Sciences Other

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Kualitas Pelayanan Penerimaan Beras Sejahtera (Rastra) Di Desa Binangga Kecamatan Parigi Tengah Kabupaten Parigi Moutong Tri Wahyuni; Slamet Riadi; Suasa Suasa; Haedar Akib; Hasan Rachmany
Jurnal Pajak dan Bisnis Vol 1 No 1 (2020): Jurnal Pajak dan Bisnis
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (507.523 KB) | DOI: 10.55336/jpb.v1i1.7

Abstract

This study aims to determine the quality of receiving services for Prosperous Rice in Binangga Village, Central Parigi District. The basis of the research used is qualitative and type of research that is descriptive. Where the withdrawal for informants is done by Purpossive techniques. Data types are primary and secondary data. Data collection techniques used are library research, field research (observation, interviews, and documentation). While the informants numbered 9 people. The aspects used in the study consisted of 5 indicators proposed by Zeithami, Parasuraman, Berry, (Harbani Pasolong) which were used to measure service quality. where the five indicators are Tangibles (Physical Appearance), Reability (Reliability), Responsiveness (Reaponsive) (Assurance), Assurance (Guarantee), Emphaty (Treatment or Attention). Based on the results of the research obtained, it can be concluded that the Prosperous Rice Service Quality in Central Parigi District, Parigi Moutong District has not run well seen from the five indicators used in terms of Tangibles, Reability, Responsiveness, Assurance, Emphaty (Treatment or Attention). In terms of physical appearance in terms of facilities and infrastructure in the village it is not yet adequate, in terms of responsiveness in providing services that have not been appropriate and fast in serving the community, and in terms of empathy or attitude of justice provided by the officers who are responsible for distributing prosperous rice have not fully applied fair in providing services to the community.
Pengaruh Kepemimpinan, Kompetensi Sumber Daya Manusia, dan Budaya Organisasi Terhadap Pengelolaan Risiko Pemeriksaan Oleh Badan Pemeriksa Keuangan Republik Indonesia Bety Erlya Putri; Hasan Rachmany
Reformasi Administrasi Vol. 12 No. 2: September 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

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Abstract

The risk identified by the Audit Board (BPK) of the Republic of Indonesia in conducting its duties and responsibilities is audit risk, which refers to the risk of failing to meet audit standards. The Audit Team must collectively possess the necessary knowledge, experience, and competence for conducting audits. This research aims to evaluate the combined effect of leadership, human resource competence, and organizational culture on audit risk management at the Audit Board (BPK) of the Republic of Indonesia. The research approach used is quantitative, with the method involving a survey where the researcher distributed questionnaires to collect data. The conclusion of this research is that leadership, human resource competence, and organizational culture have a strong relationship with audit risk management, and together they show a positive and significant impact. Leadership had a statistical variable result of 61%, human resource competence had a statistical variable result of 56%, and organizational culture had a statistical variable result of 70% on audit risk management. Based on partial testing, it can be concluded that the effect of leadership, human resource competence, and organizational culture on audit risk management is 91%, while the remaining 9% is affected by other factors not included in this research.
Evaluasi Kebijakan Pemberian Insentif Pajak Bagi Wajib Pajak yang Terdampak Covid-19: Studi Kasus di KPP Wajib Pajak Besar Satu Heri Hendrianto; Hasan Rachmany
Jurnal Pajak Vokasi (JUPASI) Vol. 7 No. 2: Maret 2026
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

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Abstract

The Covid-19 pandemic has caused a major shock to the national economy, prompting the government to issue tax incentive policies to ease the burden on taxpayers. This study evaluated the tax incentive policy for taxpayers affected by covid-19 at the Large Tax Office One (KPP Wajib Pajak Besar Satu) using the six public evaluation criteria by William Dunn: effectiveness, efficiency, adequacy, equity, responsiveness, and appropriateness. The research adopts a qualitative approach, with data collected through in-dept interviews and document analysis. The problem formulation includes questions regarding the background of the tax incentive regulation implementation, obstacles that hinder optimal execution, and proposed actions to prevent the recurrence of similar phenomena. The objectives of the study include understanding the policy background, identifying the causes of suboptimal implementation, and formulating appropriate recommendations. The results show that the implementation of the tax incentive policy was relatively effective and efficient, although there were administrative barriers, limitations related to business field classification (KLU), and a lack of public outreach. This study recommends simplifying procedures and expanding the scope of incentives in the future as part of an emergency fiscal response. Keywords: Policy Evaluation; Tax Incentives; Covid-19; Taxpayer; Large Tax Office
Co-Authors Bety Erlya Putri Haedar Akib Heri Hendrianto Slamet Riadi Suasa Suasa Tri Wahyuni