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All Journal Transparansi Jurnal Ilmiah Ilmu Administrasi Jurnal Pajak Vokasi (JUPASI) Abiwara : Jurnal Vokasi Administrasi Bisnis Journal Research of Social Science, Economics, and Management
Firzah, Muhammad
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Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Evaluasi Kebijakan Kualitas Layanan Administrasi Kependudukan Dan Pencatatan Sipil Secara Online(Alpukat Betawi) Pasca Masa Pandemi Covid- 19 Di Wilayah Kecamatan Tambora Febriyandi, Arihan Yudistira; Firzah, Muhammad
Abiwara : Jurnal Vokasi Administrasi Bisnis 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/abiwara.v6i1.4217

Abstract

Pada tahun 2023 pasca pandemi covid-19 penerapan pelayanan administrasi kependudukan dan pencatatan sipil secara online melaui aplikasi Alpukat Betawi (Akses Langsung Layanan Kependudukan Cepat, Akurat) masih di lakukan namun sampai saat ini aplikasi alpukat betawi masih banyak menerima ulasan yang tidak baik dari masyarakat,adanya keluhan dari masyarakat menimbulkan pertanyaan terkait kualitas layanan secara online. Tujuan penelian ini adalah untuk mengevaluasi Kualitas Layanan Administrasi Kependudukan Dan Pencatatan Sipil Secara Online Pasca Masa Pandemi COVID-19 Di Wilayah Kecamatan Tambora. Penelitian pada tesis ini menggunakan penelitian deskriptif kualitatif dengan studi penelitian lapangan menggunakan teknik observasi dan wawancara. Hasil dari penelitian ini adalah Pelaksanaan kebijakan layanan administrasi kependudukan dan pencatatan sipil secara online pasca masa pandemi covid- 19 di wilayah Kecamatan Tambora belum berjalan dengan baik dikarenakan kualitas layanan administrasi kependudukan dan pencatatan sipil secara online masih terdapat kekuranga dan belum sesuainya kebijakan dengan kebutuhan masyarakat karena masih ditemukan masyarakat yang lebih memilih pelayanan secara offline
Analisis Efektivitas Pelaksanaan Pemeriksaan Pajak Terhadap Surat Pemberitahuan Tahunan (SPT) Pajak Penghasilan (PPH) Wajib Pajak Badan di KPP Pratama Padang Sidempuan Kanwil DJP Sumatera Utara II Kholiek, Akhmad Akhsan; Firzah, Muhammad
Jurnal Pajak Vokasi (JUPASI) Vol. 6 No. 2: Maret 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v6i2.4650

Abstract

Pemeriksaan terhadap wajib pajak merupakan salah satu cara untuk meningkatkan penerimaan pajak. Namun faktanya pemeriksaan pajak tiap tahunnya belum memenuhi target serta terdapat banyak koreksi-koreksi fiskal yang berasal dari pendapatan dan biaya-biaya perusahaan yang tidak sesuai dengan ketentuan perpajakan yang berlaku.tujuan penelitian ini adalah untuk menganalisis dan mengevaluasi Efektivitas Pelaksanaan Pemeriksaan Pajak Terhadap Surat Pemberitahuan Tahunan (SPT) Pajak Penghasilan (PPH) Wajib Pajak Badan Di KPP Pratama Padang Sidempuan Kanwil DJP Sumatera Utara II. Penelitian pada tesis ini menggunakan penelitian deskriptif kualitatif dengan studi penelitian lapangan menggunakan teknik observasi dan wawancara. Hasil penelitian didapati bahwa Pelaksanaan Pemeriksaan Pajak Terhadap Surat Pemberitahuan Tahunan (SPT) Pajak Penghasilan (PPH) Wajib Pajak Badan di KPP Pratama Padang Sidempuan Kanwil DJP Sumatera Utara II belum sepenuhnya efektif karena dalam pencapaian tujuan sasaran target tidak dapat tercapai dimana jumlah realisasi penerimaan pajak pemeriksaan SPT PPH mengalami penurunan dan banyaknya wajib pajak badan yang tidak melaporkan SPT selain itu adaptasi tidak berjalan dengan maksimal karena kurangnya jumlah pegawai pemeriksa pajak yang tidak sebanding dengan luasnya wilayah kerja pemeriksaan dan banyaknya target pemeriksaan pajak yang menyebabkan banyak pemeriksaan pajak SPT PPH yang belum mampu di kerjakan. Akan tetapi pemeriksaan pajak SPT PPH memiliki integritas yang baik dalam mengembangkan proses pelaksanaan pemeriksaan pajak dengan pelaksanaan yang sudah sesuai dengan kemampuan pegawai dan peraturan perpajakan. Selain itu komunikasi yang efektif, terbuka, transparan serta kegiatan sosialisasi secara langsung yang dilakukan seluruh pegawai, serta kemampuan pegawai dalam menyelesaikan masalah dan dukungan fasilitas sarana prasarana yang memadai
Effectiveness of the Implementation of the Ship Inspection Report Programme (SIRE) in Improving Ship Safety at PT Pertamina International Shipping Tri Ambaryani, Dewi; Firzah, Muhammad
Journal Research of Social Science, Economics, and Management Vol. 5 No. 2 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i2.1015

Abstract

The adoption of the Ship Inspection Report Programme (SIRE) by PT Pertamina International Shipping demonstrates the company's commitment to enhancing maritime safety and adhering to international standards set by the OCIMF. In practice, however, its implementation encounters several obstacles, including limited assimilation of program objectives, insufficient resources, and less-than-optimal internal communication and safety culture. This research evaluates the effectiveness of SIRE implementation across five dimensions of organizational effectiveness: clarity of goals, efficiency in resource utilization, organizational characteristics, internal communication, and adaptability to change. A descriptive qualitative method was applied, using purposive sampling to select five key informants directly involved in the program, with data gathered through in-depth interviews and analyzed thematically. The results indicate that although SIRE has been implemented effectively overall, significant challenges remain, particularly the lack of comprehensive understanding of its core purpose, as it is often viewed only as a vetting preparation tool. Other issues include the limited number of internal inspectors, weak inter-unit coordination and communication, and the absence of an adaptive roadmap to anticipate regulatory developments and external risks. To ensure sustained effectiveness, this study suggests enhancing case-based training, digitizing the inspection system, forming cross-functional teams, and formulating risk-based adaptive strategies.
Effectiveness of the Marine Terminal Safety Inspector (MTSI) in Improving Ship Safety During Berthing (A Case Study at Pertamina Integrated Terminal Tanjung Uban Jetty) Wijayanto, Wahyu; Firzah, Muhammad
Journal Research of Social Science, Economics, and Management Vol. 5 No. 2 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i2.1016

Abstract

Indonesia, as an archipelagic country, relies heavily on maritime distribution, especially for oil and gas, making ship safety during anchorage critical. PT Pertamina Integrated Terminal Tanjung Uban has implemented the Marine Terminal Safety Inspector (MTSI) program to enhance safety supervision based on international standards. However, the program’s effectiveness has not been thoroughly evaluated. This study investigates the effectiveness of the MTSI program in improving ship safety during berthing at the terminal. The MTSI program aligns with standards such as ISGOTT and IMO, replacing previous inspections by non-specialist personnel often marked by suboptimal supervision. It aims to ensure stricter, more professional inspections conducted by experienced inspectors. Using a qualitative descriptive approach, data were gathered from in-depth interviews with six key informants, each having over ten years of experience in terminal operations and safety inspections. Thematic analysis supported by the Fishbone diagram identified root causes of existing challenges. Findings reveal that while MTSI has increased regulatory compliance and risk awareness, issues persist, including inefficient resource allocation, limited digital innovation, poor inter-unit communication, and a lack of adaptive performance evaluation. To address these challenges, the study recommends improving competency-based training, digitizing inspections, creating cross-functional safety teams, and implementing adaptive performance indicators. These measures aim to enhance the sustainability and overall effectiveness of the MTSI program, contributing to safer berthing operations at Pertamina Integrated Terminal Tanjung Uban.
Efektivitas Pemeriksaan Pajak Penghasilan Badan: Studi pada KPP Pratama Padang Sidempuan: (The Effectiveness of Corporate Income Tax Audits: A Study at the Padang Sidempuan Primary Tax Office) Firzah, Muhammad
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol. 8 No. 1: Juni 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tax audit serves as a strategic instrument in the government’s efforts to enhance state revenue. However, its implementation in the field has not yet fully achieved the established targets, as indicated by the substantial number of fiscal adjustments to income and expense components that do not comply with tax regulations. This study aims to analyze the effectiveness of tax audit implementation on the Annual Income Tax Return (SPT) of corporate taxpayers at the Primary Tax Office (KPP Pratama) Padang Sidempuan, under the Regional Office of the Directorate General of Taxes (DJP) North Sumatra II. The research method employed is a descriptive qualitative approach through field observations and interviews. The results reveal that the effectiveness of tax audit implementation remains suboptimal. This condition is attributed to the decline in tax audit revenue realization, delays in the submission of tax returns by taxpayers, and the limited number of tax auditors relative to the size of the working area and audit targets. Nevertheless, the implementation of tax audits at KPP Pratama Padang Sidempuan continues to demonstrate a high level of integrity, as reflected in adherence to procedures, transparency, effective communication, and adequate supporting facilities and infrastructure.
Co-Authors Febriyandi, Arihan Yudistira Kholiek, Akhmad Akhsan Tri Ambaryani, Dewi Wahyu Wijayanto