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All Journal Jurnal Civics: Media Kajian Kewarganegaraan Profita : Komunikasi Ilmiah Akuntansi Perpajakan Ilomata International Journal of Tax and Accounting
Mainita Hidayati
Institut STIAMI
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Modernization of Administration of Parking Tax Collection with Tapping Box as A Supervision and Compliance Function of Regional Taxpayers in Bekasi City Mainita Hidayati; Wuwuh Andayani; Ratih Kumala; Agus Subagiyo; Pebriana Arimbhi
Ilomata International Journal of Tax and Accounting Vol. 2 No. 4 (2021): October 2021
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.877 KB) | DOI: 10.52728/ijtc.v2i4.367

Abstract

Tax modernization seems to be very necessary in the current digital era. This considers that taxes are one of the largest sources of tax revenue, both in the central and regional regions. This study focused on the scope of the Regions, one of the sources of Regional Tax is parking tax. The phenomenon that occurred in this study was the low acceptance of Parking Tax on Regional Taxes. In order to increase regional income and prevent any leakage of funds, the Bekasi City Regional Revenue Agency has installed a data management application in several places of business, namely Tapping Box. Tapping Box is a machine or transaction recording device that can record all transaction data that occurs and sends it to the Bekasi City Regional Revenue Agency server through the Global System for Mobile network (GSM). The purpose of installing the Tapping Box is as a means of monitoring and testing taxpayer compliance that displays the financial reports of transaction in a transparent and accountable way. This study used a descriptive type of research with a qualitative approach. Also, the data was analyzed by using qualitative method. The results of this study indicated that parking tax supervision has not gone well because there were still some taxpayers who have not installed the Tapping Box. The result of this Tapping Box installation is that the realization of parking tax receipts has not reached the set target, but the parking tax revenues have increased comparing to those in the previous year. Moreover, if the installation of the Tapping Box is evenly distributed, the parking tax revenue will be maximized.
Virtual Concert as an Alternative to Tax Revenue from Music Concerts During the Covid-19 Pandemic (A Case Study on Music Concerts in DKI Jakarta) Ratih Kumala; Mainita Hidayati
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 15 No 2 (2022)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

The phenomenon in this study was the impact of the spread of the Covid-19 virus causing the holding of music concert entertainment to be cancelled. This caused a potential loss in local tax revenue. An alternative was needed to overcome the potential loss. This study was aimed at analyzing virtual concerts as an alternative to tax revenue from music concerts during the Covid-19 pandemic at music concerts in DKI Jakarta, the obstacles faced, and the efforts that can be made to overcome these obstacles. This research was a descriptive research. The location of the research was carried out at the DKI Jakarta Regional Revenue Agency. The type of data used was primary data and secondary data. Based on the results of the research, virtual concerts were an alternative to tax revenue from music concerts in Jakarta in 2020 as an effort to overcome potential losses which were the impact of the Covid-19 outbreak on entertainment taxes in the province of DKI Jakarta. When the Covid-19 virus began to enter Indonesia, many promotors cancelled music concerts in Jakarta this year and changed the concert schedule in 2021. The revenue of entertainment tax for the organization of music concert entertainment in 2019 that was as much as Rp. 39,386,402,190,00, while for this year the amount of tax revenue for the organization of the concert music decreased only about 8.6 Billion rupiahs. For this reason, innovations such as virtual concerts and drive-ins were needed as an alternative to tax revenue from music concert performances during the Covid-19 pandemic.
Pancasila: The values of integrity and empathy in reconstructing the relationship between state officials and citizens in Indonesia Vandyarman Mulya Priyanda; Mainita Hidayati
Jurnal Civics: Media Kajian Kewarganegaraan Vol. 23 No. 2 (2026)
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jc.v23i2.96269

Abstract

The article examines the rising incidence of corruption and apathetic behaviour among public officials in Indonesia, indicating a moral crisis in state governance. This condition reflects the weak implementation of Pancasila’s core values—particularly integrity and empathy—within bureaucratic practices and public leadership. The study aims to analyse the relevance of the values of integrity and empathy embedded in Pancasila's principles as a moral foundation for preventing corruption and for developing ethical public officials. This research uses a qualitative, descriptive-analytical approach, drawing on library research and content analysis of scholarly literature, official documents, and secondary data from credible sources. The analytical framework draws upon the theory of public integrity, empathic leadership, and ethical leadership theory. The findings indicate that the values of integrity and empathy in Pancasila serve a strategic function as catalysts for reconstructing the relationship between citizens and state administrators. Integrity promotes honesty, accountability, and fairness in decision-making, while empathy strengthens public officials’ social and moral sensitivity to societal conditions. Implementing these values can reinforce the moral legitimacy of governance and foster greater public trust in state institutions.
Co-Authors Agus Subagiyo Pebriana Arimbhi Ratih Kumala Vandyarman Mulya Priyanda Wuwuh Andayani