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All Journal Ilmu Administrasi Publik Jurnal Ad'ministrare: Jurnal Pemikiran Ilmiah dan Pendidikan Administrasi Perkantoran JURNAL PENDIDIKAN TAMBUSAI JAKP (Jurnal Administrasi dan Kebijakan Publik) Jurnal Pengabdian Dharma Laksana Gema Kampus IISIP YAPIS Biak MUKADIMAH: Jurnal Pendidikan, Sejarah, dan Ilmu-ilmu Sosial Jurnal Multidisiplin Dehasen (MUDE) Journal of Innovative and Creativity Journal Governance and Politics (JGP)
Amiruddin Amiruddin
IISIP YAPIS Biak
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Efektivitas Kenaikan Tarif Pajak Bumi dan Bangunan pada Badan Pendapatan Daerah Kabupaten Biak Numfor Djunaedi Djunaedi; Amiruddin Amiruddin; Marlyn Leonita Sroyer
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.3911

Abstract

This study aims to analyze the effectiveness of the policy to increase Land and Building Tax (PBB) rates at the Regional Revenue Agency of Biak Numfor District and to identify the factors that influence it. The policy to increase PBB rates is implemented based on Government Regulation Number 35 of 2023, with the hope of increasing Local Own Revenue (PAD). However, its implementation in the field has not shown optimal results. This research uses a descriptive qualitative approach, with data collection through in-depth interviews, observations, and documentation studies.The results of the study indicate that the effectiveness of the policy to increase PBB rates is still low. Tax revenue achievements have not met the targets set by the local government. Several factors influencing the effectiveness of this policy include the low taxpayer compliance, weak tax administration system, lack of socialization and education for the public, and the perception of unfairness in tariff determination. This finding is reinforced by interviews with officials from Bapenda, which revealed implementation challenges from both technical and social perspectives. This study uses the theory of Devi & Mangoting (2020) as an analytical framework, emphasizing that tax effectiveness is influenced by the administration system, compliance, and public understanding. The results of this study imply that the success of fiscal policies is not solely determined by regulations, but is also significantly affected by social and institutional aspects. Recommendations include enhancing the digitalization of the tax system, expanding education, and adjusting tariffs based on the economic conditions of the community.
Analisis Disiplin Kerja Aparatur Sipil Negara Di Kantor Unit Penerimaan Pendapatan Daerah Samsat Biak Djunaedi Djunaedi; Amiruddin Amiruddin; Yanto Wilfried
Jurnal Multidisiplin Dehasen (MUDE) Vol 5 No 1 (2026): Januari
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/mude.v5i1.9557

Abstract

This study aims to find out and analyze the level of work discipline of the State Civil Apparatus (ASN) and the factors that affect it at the UPPD SAMSAT Office of Biak Numfor Regency. ASN work discipline is one of the main indicators in assessing the performance of public services, especially in technical agencies that are in direct contact with the community. The main focus of this study is to answer two problem formulations, namely how the level of ASN work discipline is and what are the factors that affect it. This study uses a descriptive qualitative approach with data collection techniques through in-depth interviews, direct observation, and documentation studies. The results of the study showed that the level of discipline of ASN was quite good, judging from the indicators of punctuality, utilization of facilities, responsibility for duties, and obedience to office rules. However, there are several weaknesses that still need to be addressed, such as late attendance, the use of a digital work system that is not optimal, and violations of rules that are only acted upon with verbal reprimands. The factors that affect ASN work discipline include: leadership, reward and sanction system, individual ability, fairness in the division of labor, inherent supervision, and leadership firmness. These overall results strengthen the relevance of Alfred R. Lateiner's and Hasibuan's theories in explaining the dynamics of discipline in the local government bureaucratic environment. This study recommends the importance of improving the quality of leadership, continuous technical training, strengthening the reward and punishment system, and implementing more consistent supervision in order to form a professional, fair, and accountable work culture for civil servants.
Co-Authors Baab, Marice Dadang, A Masse Dahyar Daraba Delly Mustafa Djamil Hasim Djamil Hasyim Djunaedi Djunaedi Djunaedi Djunaedi Hamjah Bonso Hermanu Iriawan Infaindan, Herlina Iriawan, Hermanu Islam, Fajrul Karubaba, Yan Sartheis Markus Firdinan Semuel Marlyn Leonita Sroyer Maswati, Rani Moh Sudi Morin, Lazarus Rijal Rijal Rumaropen, Roberth Rumpaidus, Royi Ronald Rusdiyansyah, Rudiyansyah Safitri, Fanika sri handayani Utami, Ayu Kurnia Yanto Wilfried Yarangga, Yuliana Yunita Kmur