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All Journal Jurnal Inovasi Bisnis (Inovbiz) BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Jurnal Media Administrasi Terapan Jurnal Vokasi Indonesia
Hapsari, Nidya
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Social Sciences Other

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Optimalisasi Kegiatan Monitoring Dan Evaluasi Di Badan Penelitian Dan Pengembangan Daerah Provinsi Jawa Barat Hapsari, Nidya; Wirjatmi TL, Endang; T. Gedeona, Hendrikus
Jurnal Media Administrasi Terapan Vol. 4 No. 1 (2023): Vol. 4, No. 1, Desember 2023
Publisher : Sekolah Tinggi Ilmu Administrasi Lembaga Administrasi Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31113/jmat.v4i1.90

Abstract

Berdasarkan Peraturan Menteri Dalam Negeri Nomor 17 Tahun 2016 tentang Pedoman Penelitian dan Pengembangan di Kementerian Dalam Negeri dan Pemerintahan Daerah, Badan Litbang Daerah Provinsi memiliki tugas dan fungsi untuk melakukan pemantauan dan evaluasi, dengan tujuan untuk mengamati perkembangan pelaksanaan rencana kerja kelitbangan, mengidentifikasi serta mengantisipasi permasalahan yang timbul dan/atau akan timbul untuk dapat diambil tindakan sedini mungkin, serta melakukan pemantauan dan evaluasi terhadap pemanfaatan hasil-hasil kelitbangan dalam penyusunan kebijakan. Saat ini monitoring dan evaluasi yang dilaksanakan oleh Badan Penelitian dan Pengembangan Daerah Provinsi Jawa Barat yaitu monitoring dan evaluasi pada aspek proses, yang dilakukan setiap bulan, triwulan, dan semester, untuk memantau capaian kinerja serta serapan anggaran. Dari latar belakang permasalahan tersebut, dirancang sebuah model monitoring dan evaluasi untuk rekomendasi dari hasil kelitbangan, sehingga dapat membantu organisasi dalam mengoptimalkan tugas pokok dan fungsinya dalam kegiatan kelitbangan. Penelitian ini menggunakan pendekatan kualitatif dan ini teknik pengumpulan data yang digunakan adalah observasi, wawancara dan telaah dokumen. Dalam penelitian ini, proses analisis data yang akan dilakukan yaitu, menggunakan Soft Systems Methodology dan analisis CATWOE. Berdasarkan hasil wawancara, upaya yang dilakukan untuk permasalahan ini yaitu perbaikan pada proses perencanaan yang dilakukan pada tahun ini, yaitu forum perencanaan, menggunakan teknik desk kepada seluruh pengusul kelitbangan, sehingga diharapkan pelaksanaannya dapat mencapai tujuan yang diharapkan dengan menghasilkan rekomendasi kebijakan berkualitas serta bermanfaat. Berdasarkan hasil penelitian, telah disusun secara sederhana model pelaksanaan monitoring evaluasi terhadap hasil kelitbangan, dengan rekomendasi standar operasional prosedur yang dapat memantau pemanfaatan hasil kelitbangan untuk mendapatkan tindak lanjut.
The Talented Mr. Golden Visa: Indonesia Temporary Tax Resident Hapsari, Nidya
Inovbiz: Jurnal Inovasi Bisnis Vol 12, No 1 (2024)
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/inovbiz.v12i1.3769

Abstract

This study builds on a growing body of research on the territorial taxation of foreign talents with specific skills or expertise by analyzing the compatibility with the immigration policy in Indonesia. It is claimed that both the Golden Visa and Temporary Tax Resident policies will attract skilled foreign workers and foreign investments in Indonesia. However, irrespective of the increase of foreign professional roles over the last 2 (two) years, the study found that combining both policies is yet to be optimum to increase the ease of doing business in Indonesia. This study employs a qualitative approach by examining relevant laws, regulations, published literature, and media articles; and running comparative studies with temporary resident policies in Australia, Japan, and Singapore. In finding the semi-worldwide Income Tax system as relevant to Indonesia and some recommendations to establish harmony between the immigration and tax policies, the study contributes to developing more consistent and competitive residency policies in Indonesia.
Projecting the Roles of the Indonesian State Revenue Authority toward Tax Administration's Performance Hapsari, Nidya; Putra, Adhy Kusuma
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 32, No. 1
Publisher : UI Scholars Hub

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Abstract

This study analyzes the impact of the Indonesian State Revenue Authority (SRA) on tax ratio and/or tax administration performance. The upcoming establishment of SRA, which is projected to take the semi-autonomous form under the direct command of the President, is part of tax reform in Indonesia. Using interpretive analysis and comparative research methods, the study finds that the idea of merging the Directorate General of Taxes, Directorate General of Customs and Excise, and Directorate of Non-Tax State Revenue into the SRA may contribute positively to increased state revenue and tax administration performance in Indonesia, which fiscal system is characterized by a high reliance on tax revenue to fund government expenditure and maintain economic stability. First, personnel and managerial autonomy gain perceptions of fairness and competence among taxpayers, thereby positively impacting the credibility of the tax authority. Second, state revenue affairs deserve a ministry-level organizational structure, and the 1945 Constitution of Indonesia binds the mandate. Third, the collection-function centralization on taxes (and other similar-character levies or social contributions) will reduce calculation gaps due to different definition standards. Fourth, it expands the opportunity for professional-based, transparent, and accountable judgment. Fifth, personnel, financial, and operational policy autonomy will improve tax administration operations and increase personnel work motivation and flexibility. However, the government needs to adopt the integrated semi-autonomous model gradually, continue improving the core governance of the revenue administration, assign the highest leadership positions to experienced professionals, and utilize digital technology to facilitate seamless coordination between revenue and expenditure functions.
Criticizing the Asset Repatriation Policy for Tax Amnesty in Indonesia: An Interpretive and Comparative Study Hapsari, Nidya
Jurnal Vokasi Indonesia Vol. 12, No. 1
Publisher : UI Scholars Hub

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Abstract

Indonesia finds tax amnesty as a reliable funding alternative to develop a sustainable economy. Since 1964, Indonesia has implemented five tax amnesty programs. The latest two programs would offer lower amnesty compensation rates if taxpayers repatriated offshore assets back to Indonesia. However, the tax amnesty repatriation policy merely contributed minimal amounts of repatriated assets and low number of participants. Consequently, it failed to raise sufficient liquidity, fiscal revenues, tax compliance and economic growth. Hence, the study aims to (1) determine the justification and mechanism for the asset repatriation policy and (2) criticize the repatriation policy implementation. Applying interpretive and comparative analysis, the study found four reasons why the policy has yet to be optimally implemented. First, the rates for Compensation Money or final income tax on repatriated assets were excessive and did not differ much from those applied on declared offshore assets. Second, selecting strategic sectors entitled to the lowest repatriation rates worsened the government's inconsistency in energy transition policies. Third, inadequate supervision and enforcement of tax law due to lack of an integrated verification system. Finally, the repatriation program had minimum footing from other government agencies responsible for investments in Indonesia, hindering a stable and attractive investment ecosystem.
Co-Authors Putra, Adhy Kusuma T. Gedeona, Hendrikus Wirjatmi TL, Endang