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PENGELOLAAN PAJAK KENDARAAN BERMOTOR DI PROVINSI MALUKU UTARA S. Awal, Fridayati; Hadi Sirat, Abdul; Hadady, Hartaty
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 7 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i7.3071

Abstract

The purpose of the study was to analyze the effectiveness and efficiency of Motor Vehicle Tax (PKB) management in North Maluku Province. This study uses a qualitative descriptive method through case studies, in-depth interviews, and secondary data analysis for the period 2019–2023. The results of the study indicate that in general the realization of PKB revenue in the three study areas is included in the effective to very effective category, especially Samsat Ternate City and Tidore City. However, the realization of arrears is still relatively ineffective, especially in North Halmahera Regency. In terms of efficiency, all UPTDs showed efficient performance with consistent collection costs at 20%. Meanwhile, the contribution of fines to PKB revenue is still low, especially for annual taxes. The main inhibiting factors include low taxpayer awareness, limited operational facilities, document constraints such as BPKB, and limited technology. However, programs such as Mobile Samsat, e-Samsat, and Sidola Batagi have begun to have a positive impact on increasing tax compliance and revenue. This study recommends optimizing service digitalization, increasing public education, and synergy between agencies as strategic steps to improve PKB management in North Maluku.
Digital Leadership and Dynamic Managerial Capabilities M.T. Ali, Nirwan; W. Jabid, Abdullah; Hadady, Hartaty; Hadi Sirat, Abdul
International Journal of Business, Law, and Education Vol. 4 No. 2 (2023): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v4i2.229

Abstract

The purpose of this research is to examine the influence between digital leadership and dynamic managerial capabilities. This research itself was conducted in the City of Ternate. The population in this study are all business actors both online and offline in Ternate City. Determination of the sample in this study using purposive sampling with a judgment sampling approach with the condition that the respondent is intended to have the capacity as a business leader and the business has a net worth of more than 50 million rupiahs up to a maximum of 500 million rupiahs. Besides that, only businesses are traded online. This aims to measure leadership digitally and dynamically the ability of a leader, totaling 106 people. Testing the hypothesis in this study using simple linear regression. The results of hypothesis testing indicate that the hypothesis proposed in this study is supported. Next, recommendations for future research are discussed.