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All Journal Ilomata International Journal of Tax and Accounting JAMBIS : Jurnal Administrasi Bisnis Jurnal Ilmu Administrasi Publik

Citra Novlyani

Institut Ilmu Sosial dan Manajemen STIAMI

Author-ID : 5338303

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 4 Documents Claim Missing Document

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Articles

Implementation of Earmarking Tax Policy on Motor Vehicle Taxes in Bekasi City Citra Novlyani
Ilomata International Journal of Tax and Accounting Vol. 2 No. 2 (2021): April 2021
Publisher : Yayasan Ilomata

The phenomenon in the research is that there are still many congestion points due to the lack of road construction, lack of infrastructure related to road maintenance, and inadequate transportation modes. This study aims to analyze the Implementation of Earmarking Tax Policy on Vehicle Tax Collection in Bekasi City along with the constraints and efforts in implementation. The theory used in this study is the implementation theory of Ripley and Franklin with 3 indicators of implementation, the level of compliance, smooth routines and functions, and the realization of desired performance and impact. The research method used a qualitative approach with descriptive specificity.The result of the research is the implementation of the Earmarking Tax Policy on the Collection of Motor Vehicle Tax in Bekasi City for the compliance of the implementer in the matter of levying already in accordance with the regulation, but the allocation has not been maximal yet. Functional routine implementers are not yet maximal because there are still few technical issues and separation of funding post / account in the allocation, and no further regulations regarding technical and standard operating procedure (SOP) for earmarking tax funds cannot be seen and controlled. The realization of the performance and the desired impact is also not optimal because there are still many congestion points and road structures that are still not good and adequate public transportation for the entire reach of the City of Bekasi.

Effectiveness of Collection of Land and Building Tax in the Rural and Urban Sector (PBB-P2) Receivables in Increasing the Realization of Revenue in the Revenue Agency of Bekasi City Area in 2019-2021 Citra Novlyani; Dinda Annisa Darmawan
Ilomata International Journal of Tax and Accounting Vol. 3 No. 3 (2022): July 2022
Publisher : Yayasan Ilomata

Local taxes are taxes collected and managed by local governments to fund all government functions and local development. The Local Revenue Board is a local apparatus that functions to manage all types of revenue and local wealth income, one of which is Land and Building Tax in the Rural and Urban Sector (PBB-P2). The high amount of PBB P2 receivables in Bekasi City is due to problems in the implementation of tax collection. This research was conducted to determine the effectiveness of the PBB-P2 Receivable Collection in Bekasi City and the obstacles and efforts done in the collection of PBB-P2. The researcher used research methods descriptive qualitative. Data collection from this research is by interview, observation, and documentation. The result of this research shows that the effectiveness of Land and Building Tax in the Rural and Urban Sector collection of receivables in increasing the realization of Revenue is less effective when viewed from the non-achievement of the revenue target in 2021 with a percentage of 77.46% and the high number of PBB-P2 receivables which continues to increase every year. Less effective collection of PBB-P2 receivables in the City Bekasi is caused by several obstacles that occur such as lack of awareness of taxpayers, uneven socialization, lack of quality and quantity of human resources, and limited facilities and infrastructure. The efforts made by the Local Revenue Board of Bekasi City are to socialize along with banks to make it easier for taxpayers to make payments and cooperate with the Executive Unit for Integrated Service of sub-districts, villages, and neighborhood/hamlets.

Efektivitas Penertiban Nota Hasil Intelijen Dalam Rangka Pengawasan Barang Ekspor Di Kantor Pelayanan Utama Bea Dan Cukai Tipe A Tanjung Priok Tahun 2024 Novlyani, Citra; Rizkiansyah, Ahdiat; Malik, Deni
JAMBIS : Jurnal Administrasi Bisnis Vol. 5 No. 3: Juni 2025
Publisher : JAMBIS : Jurnal Administrasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jambis.v5i3.5191

Supervision of export activities plays a crucial role in maintaining exporter compliance and preventing potential violations that may lead to state revenue losses. One of the strategic instruments employed by the Directorate General of Customs and Excise is the Nota Hasil Intelijen (NHI), which serves as an early detection tool for potential violations in export activities. This study aims to analyze the effectiveness of export goods supervision based on NHI at the Main Customs Office (KPUBC) Type A Tanjung Priok in 2024, using the effectiveness framework proposed by Martani and Lubis in Hermawan (2017), which includes the resource approach, process approach, and goals approach. This research adopts a qualitative method with a case study approach. Data were collected through in-depth interviews with six key informants from internal DJBC personnel and business actors, supported by secondary data such as performance reports (LAKIN), standard operating procedures (SOP), and NHI export statistics. The research findings indicate that NHI-based export supervision at KPUBC Tanjung Priok is highly effective, with a 95,83% follow-up rate and various forms of enforcement, including export cancellation, investigation, and seizure of goods by the state. The challenges identified include limitations in human resources, facilities, and technical disruptions in the field. To address these issues, several efforts have been made, such as technical training, inter-unit coordination, and the use of digital documentation tools. In conclusion, the implementation of NHI has significantly improved export compliance and violation prevention, although further strengthening is needed in terms of human resources and operational infrastructure.

EFEKTIVITAS PELAYANAN REEKSPOR BARANG IMPOR DALAM MENINGKATKAN KEPATUHAN KEPABEANAN DI KANTOR PELAYANAN UTAMA BEA DAN CUKAI TIPE A TANJUNG PRIOK TAHUN 2023 – 2024 Ahmad Dhabith Jihaduddin Shabran; Citra Novlyani
Jurnal Ilmu Administrasi Publik Vol. 6 No. 1: Januari 2026
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/6vcgxq89

Re-export services for imported goods constitute a customs instrument used to handle imported goods that do not comply with prevailing regulations, particularly those related to prohibitions and restrictions. In practice, a notable phenomenon at the Type A Main Customs and Excise Office of Tanjung Priok is the increase in re-export service activities accompanied by fluctuations in customs enforcement cases. This condition indicates that re-export services function not only as an administrative mechanism but are also closely linked to supervision and the development of customs compliance among service users. This study aims to analyze the effectiveness of imported goods re-export services in enhancing customs compliance at the Type A Main Customs and Excise Office of Tanjung Priok during the 2023–2024 period. The research employs a qualitative approach, with data collected through in-depth interviews, observation, and document analysis. The analysis of effectiveness is based on Duncan’s organizational effectiveness theory, which comprises goal achievement, integration, and adaptation indicators. The findings indicate that re-export services have been implemented with a reasonable level of effectiveness in gradually improving customs compliance. However, the effectiveness has not yet been fully optimal due to administrative constraints, suboptimal inter-agency integration, and varying levels of readiness among service users in adapting to regulatory and system changes. Therefore, strengthening inter-agency integration, enhancing user compliance guidance, and optimizing re-export service systems are necessary. Keywords Service Effectiveness, Re-Export Services, Customs Compliance, Customs and Excise, Tanjung Priok.

Co-Authors Ahmad Dhabith Jihaduddin Shabran Dinda Annisa Darmawan Malik, Deni Rizkiansyah, Ahdiat

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