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Journal : INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE

IMPLEMENTATION OF REGENT REGULATION NUMBER 29 OF 2024 ON THE PROCEDURES FOR THE COLLECTION OF NON-METAL AND ROCK MINERAL TAX FOR FISCAL YEAR 2024 IN BATU BARA REGENCY Fadli, Muhammad; Jamaluddin, Yanhar; Sinaga, Rudi Salam
International Journal of Cultural and Social Science Vol. 7 No. 1 (2026): International Journal of Cultural and Social Science
Publisher : Pena Cendekia Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53806/ijcss.v7i1.1282

Abstract

The implementation of Regent Regulation of Batu Bara Regency Number 29 of 2024 constitutes an important instrument in organizing the procedures for the collection of the Non-Metal and Rock Mineral Tax (MBLB) as one of the sources of Regional Original Revenue. This study aims to analyze the implementation of the regulation and to identify the factors influencing its effectiveness in the 2024 Fiscal Year. This research employs a descriptive qualitative approach, with data collected through interviews, observations, and documentation at the Regional Revenue Agency of Batu Bara Regency. Data analysis was conducted using the interactive model of Miles and Huberman. The analytical framework applies George C. Edwards III’s policy implementation theory, which consists of the variables of communication, resources, implementers’ disposition, and bureaucratic structure. The results indicate that the implementation of Regent Regulation Number 29 of 2024 has been carried out, but it has not yet been fully optimal. The aspects of communication and bureaucratic structure have functioned relatively well; however, limitations in personnel resources, weak supervision, low taxpayer compliance, and the prevalence of illegal mining remain major obstacles. The disposition of implementers generally shows good commitment, but it has not been fully supported by adequate systems and facilities. Therefore, strengthening coordination, improving the capacity of personnel, and enhancing supervision and data collection systems are key measures to optimize MBLB tax revenue in Batu Bara Regency.
PUBLIC SATISFACTION WITH THE SERVICE PROGRAM FOR THE SECOND ELIMINATION OF MOTOR VEHICLE TITLE TRANSFER FEES (BBNKB II) AT THE SIMALUNGUN SAMSAT IN 2025 Haricapri, Tri Putra; Jamaluddin, Yanhar; Sinaga, Rudi Salam
International Journal of Cultural and Social Science Vol. 7 No. 1 (2026): International Journal of Cultural and Social Science
Publisher : Pena Cendekia Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53806/ijcss.v7i1.1283

Abstract

In Simalungun Regency, this policy is implemented through the One-Stop Integrated Administrative System (SAMSAT). However, the success of this policy is not determined solely by the elimination of fees, but also by the quality of services and the capacity of the service system to meet public expectations. Therefore, this study aims to analyze the level of public satisfaction and to identify the factors that hinder public satisfaction with the BBNKB II Elimination Program at the Simalungun Samsat in 2025. This study employs a qualitative descriptive approach, with data collection techniques including in-depth interviews, field observations, and documentation. The research informants consist of Samsat officers and members of the public who use the BBNKB II elimination service. Data analysis was conducted using the interactive model of Miles and Huberman through the stages of data reduction, data display, and conclusion drawing. The measurement of public satisfaction was analyzed based on the five dimensions of service quality (SERVQUAL), namely tangibles, reliability, responsiveness, assurance, and empathy. The results show that the level of public satisfaction with the BBNKB II Elimination Program at the Simalungun Samsat is still not optimal. These findings indicate that although the BBNKB II elimination policy provides economic benefits to the community, suboptimal service quality remains the main obstacle to increasing public satisfaction. Therefore, improving the service system, upgrading facilities, and strengthening the competence and attitudes of officers are essential steps to enhance the effectiveness of this policy in the future
Co-Authors Adam Adam Adam Adam ADAM ADAM Adnan Adnan Agnita Yolanda Ahmad Bayu Wasty Maza Aminuyati Amru Zuhri Harahap Angga Saputra Aswin Hasibuan Aulia, Nadira Debi Baskoro Ardi Wibowo Beby Masitho Batubara Beltahmamero Simamora Budi Hartono Cantika, Pratiwi Damayanti, Elok Dwi ramadhinta. A Elika, Cut Fachrozi, Reza Faisal Reza Nasution Faisal Reza Nasution, Faisal Reza Fenny Clara Saskia Manalu Firman Pane H. Riza Sirait Hamdan Hamdan Hanafiah, Ridwan Harianja, Ardiansyah Putra Haricapri, Tri Putra Harmain, Muhammad Hendra Syahputra Heri Kusmanto Humaizi I Gusti Agung Komang Diafari Djuni Hartawan Ira Juliani Ira Modifa Ismail Fahmi Harahap Isnaini Isnaini Isnaini Joko Robedo Sinurat Joko Setyoko Khairunnisa Lubis, Khairunnisa Khairunnisa, Shalsha Khairunnisah Lubis Lawolo, Lestari Mahendra Mahendra Makmur Ginting Maksum Syahri Lubis Marlon Sihombing Matondang, Emmil Mohd Arief Mendrofa, Cindy Salni Miranti Miranti Muhammad Aswin Hasibuan Muhammad Citra Ramadhan Muhammad Fadli Muhammad Fauzi Pulungan Muhammad Sukri Mulkan Sohniat Lingga Muti Sinaga Mutiara Minsih Nainggolan, Leonardo Nina Salmaniah Siregar Nina Siti Salmaniah Siregar Panjaitan, Deffi Erfian Panjaitan, William Alfredo Puji Lestari Putri Marissa Putri Mustabsirah R. Hamdani Harahap Rambe, Adestia Salwa Rambe, Fika Nadya Reza Fachrozi Robert Tua Siregar Ronal Dison Rotua Kristin Simamora Rotua Kristin Simamora, Rotua Kristin Siallagan, Dewi Ivana Maria Sianturi, Putra Felix Pradana Sirait, Riza Siregar, Lindha Siregar, Nina Siti Samaniah Siti Mardiana Siti Mardiana SITI MARYAM Suharno Suharno Sumiati Sumiati Syafruddin Ritonga Tarigan, Ivana Veronica Taufik Siregar Unawi, Rinda Waluyo Handoko Warjio Warjio, Warjio Yanhar Jamaluddin Yuli Ajizah Hasibuan Yusniar Lubis