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All Journal ARISTO Jurnal Ilmiah Universitas Batanghari Jambi Sawala : Jurnal Administrasi Negara Ganaya: Jurnal Ilmu Sosial dan Humaniora PubBis : Jurnal Pemikiran dan Penelitian Administrasi Publik dan Administrasi Bisnis Jurnal Ilmiah Wahana Bhakti Praja The Journal of Society and Media Al-Kharaj: Journal of Islamic Economic and Business Responsive: Jurnal Pemikiran dan Penelitian Administrasi, Sosial, Humaniora dan Kebijakan Publik Jurnal Ilmiah Ilmu Administrasi Jurnal Ilmu Administrasi Negara ASIAN (Asosiasi Ilmuwan Administrasi Negara) Community Empowerment Mitra Mahajana: Jurnal Pengabdian Masyarakat Jurnal Abdimas Ekonomi dan Bisnis International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Sosiologi Dialektika Sosial jurnal administrasi politik dan sosial Journal of Business, Social and Technology Jurnal Adijaya Multidisiplin Jurnal Media Ilmu IPSSJ
Katriza Imania
Universitas Sriwijaya, Indonesia.
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Transportation Other

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IMPLEMENTATION OF REGIONAL INNOVATION POLICIES THROUGH THE ROLE OF REGIONAL DEVELOPMENT PLANNING AGENCY (BAPPEDA) RESEARCH AND DEVELOPMENT OF PALEMBANG CITY Fajar Sentana; M. Nur Budiyanto; Katriza Imania
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 3 (2026): FEBRUARY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18939247

Abstract

This research aims to analyze the implementation of regional innovation policy in Agency of Planning and Regional Development, Research and Development (Bappeda Litbang) Palembang City. The problem is paying attention to how Bappeda Litbang Palembang City can implement regional innovation policies in Palembang City. In order to approach this problem, theoretical references from George C. Edward III with four dimensions that affect policy implementation, such as communication, resources, disposition, and bureaucratic structure or bureaucratic system. The data were assembled through literature study, observation, and analyzed qualitatively with a descriptive approach. This study deduced that the four dimensions, such as, the communication dimension, the resource dimension, the disposition dimension, and the bureaucratic structure dimension show positive results. However, there are still obstacles discovered, such as the need to strengthen the socialization and education, strengthen the human resources, commitment of regional apparatus leaders and evaluation of innovation implementation
REDESIGN OF MSME TAX POLICY IN INDONESIA: CHALLENGES AND EFFORTS TO IMPROVE TAX COMPLIANCE Rio Nugraha Pratama; Andries Lionardo; Katriza Imania; Raniasa Putra
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 6 (2026): MAY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22146713

Abstract

This article aims to identify the factors causing the resistance of MSME taxpayers to transition from fulfilling tax obligations based on turnover to fulfilling tax obligations based on net profit, which requires bookkeeping, and then formulate solutions to these problems. The problem is focused on the causes of MSME taxpayers' resistance to using bookkeeping. To approach this problem, the theoretical reference from Robert B. Seidman and Nalin Abeysekere is used, namely the Rule, Opportunity, Capacity, Communication, Interest, Process, and Ideology (ROCCIPI) method. Data were collected through literature studies and interviews with MSME taxpayers and tax officials, which were then analyzed qualitatively. This study concludes that additional actions from the tax authorities are needed to change taxpayer behavior so that they are interested in maintaining bookkeeping and calculating their taxes in accordance with general tax provisions. These incentives can be in the form of special additional tariff adjustments for MSMEs, the provision of integrated bookkeeping support facilities, continuous assistance and socialization, and improving the government's image in building trust and awareness among taxpayers.
Co-Authors Achmad Rama Dandy Adventy, Maria Immaculata Yovita Adzan, Galuh Efnol Agung Dwi Rizky Ahmad Pajri Pahlevi Aji Pangestu Aji Pangestu Alfitri Alfitri Ammar, Abdillah Khoirul Andini Sakilla Candra Andy Alfatih Angel Lauren Ani Santia Anisa Bella Annisa Euis Andhini Annisa Rahmawati Arika Nafisa Artanti, Cheryl Amelia Askiah Takaba Asmaraida, Leni Atrika Iriani Atrika Iriani Aulia Hidayatullah Aulia Turrahmi Aulia Utami Putri Aulia Utami Putri Ayu Apriyani Azhar Azhar Damayanti , Suryani Djunaidi Efrilia Wanda Saputri Efrilia Wanda Saputri Ermanovida Ermanovida Fajar Sentana Immaculata Yovita Adventy, Maria Indah Permatasari Indriani, Tarissa Amelia Iriani, Atrika Izzudin, Muhammad Lili Erina Lionardo, Andries M Imam Maulidandy M. Husni Thamrin M. Nur Budiyanto Magdalena Nababan, Natalia Maulidya, Ade Mery Yanti Muhammad Giri Ramanda Nazaputra Kiemas Muhammad Nur Budiyanto Muhammad Nurbudyanto Munawir, Irsad Mutiara Nazarani, Monica Nabila Trisya Fathiyah Nabilla Dwi Maharani Nabilla Dwi Maharani Nengyanti Nengyanti Nengyanti, Nengyanti Nopiyanti, Neka Novasari, Romi Oktarian Nur Shadrina A’dani Penina Lambai Pratiwi, Novitry Rahma Diana Oktavia Ningsih Raniasa Putra Raniasa Putra Rio Nugraha Pratama Riza Adelia Suryani Rizka Azzahri Rizka Azzahri, S.Sos.,M.Si Rusmiati Mahu Saptawan, Ardiyan Saptawan Sasfiani, Serly Selvi Ramawati Shelly Aulia Ramadhanti Sinta Aryani Sriati Sriati, Sriati Syahrudin, Ade Tarisa Amelia Indriani Tarizah, Dhiya Alfiyah Tuty Khairunnisyah Veronika Tri Jayanti Wulandari, Putri Uzdah Yosefin Eurolia, Ratna