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All Journal Jurnal Inovasi Ilmu Sosial dan Politik Jurnal Pajak Vokasi (JUPASI)
Kalalo, Elisabeth
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Social Sciences

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The influence of public administration science paradigm shift in its realization good governance Kalalo, Elisabeth; Putri, Irma Nurmala; Mariana, Lenny; Arifin, Antoni Ludfi
Jurnal Inovasi Ilmu Sosial dan Politik (JISoP) Vol 5 No 2 (2023)
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jisop.v5i2.20185

Abstract

The emergence of the New Public Service is an approach in public administration that addresses the shortcomings of both the Old Public Administration (OPA) and New Public Management (NPM), particularly in the context of cultural change and good governance. Old Public Administration (OPA) focuses more on bureaucracy oriented towards rules and procedures but is less responsive to cultural changes and societal needs. On the other hand, New Public Management (NPM) emphasizes the use of business management principles in public administration but pays less attention to cultural changes and good governance aspects. In the context of cultural change, the New Public Service offers a more adaptive and responsive approach. This approach recognizes the importance of understanding and adapting to cultural changes within society to provide relevant and effective public services. Additionally, the New Public Service is closely related to good governance. This approach emphasizes values such as fairness, rule of law, public participation, and transparency. By incorporating the principles of good governance, the New Public Service strives to build a sound, efficient, and accountable governance system. In summary, the emergence of the New Public Service is a response to the shortcomings of OPA and NPM in addressing cultural changes and in the context of good governance. This approach combines adaptability to cultural changes with the application of good governance principles to ensure that public services provided by the government are responsive, fair, and transparent.
Efektivitas Pemungutan Pajak Hotel Dalam Meningkatkan Penerimaan Pajak Daerah di Kota Bekasi Tahun Anggaran 2018-2023 Wahyudin, Dian; Kalalo, Elisabeth
Jurnal Pajak Vokasi (JUPASI) Vol 6, No 1: September 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v6i1.4352

Abstract

Hotel tax is a type of tax that has potential in Bekasi City and the contribution to hotel tax revenue can encourage economic growth in Bekasi City. Apart from being a residential area, Bekasi City has also developed into a city of trade, services and industry. This development is in line with the increasing tax potential of the hotel type.This research aims to find out how effective hotel tax collection is in increasing local tax revenue in Bekasi City. This research uses descriptive qualitative methods with data collection techniques through interviews, observation and documentation. The analysis of this research was carried out by considering the Resource Approach, Process Approach and Goals Approach based on the effectiveness theory put forward by (Lubis & Husain, 2009). The results of the research show that hotel tax collection in increasing regional tax revenues in Bekasi City has not been effective. This can be seen from the many obstacles in collecting hotel tax in Bekasi City. Judging from the source approach, the competency of human resources is not evenly distributed and the use of information technology is not yet optimal. Judging from the process approach, there are four indicators, namely tax potential, taxpayer compliance, hotel tax collection system and monitoring and evaluation. An obstacle related to potential hotel taxes is the unavailability of current data containing information about hotel conditions. Another obstacle is the low level of taxpayer compliance and the inadequate use of information technology systems in the hotel tax collection process as well as the monitoring and evaluation process. Furthermore, looking at the target approach, it proves that the realization of hotel tax revenue from 2018 to 2023 has never reached 100% except in 2021, where the hotel tax revenue target was reduced due to the prolonged impact of COVID-19
Co-Authors Arifin, Antoni Ludfi Mariana, Lenny Putri, Irma Nurmala Wahyudin, Dian