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All Journal Abdimas Universal JURNAL PUBLISITAS Strukturasi: Jurnal Ilmiah Magister Administrasi Publik Tax Literacy and Leadership Agility: Indigenous Peoples Awareness in Paying Taxes ABDIMASY: Jurnal Pengabdian dan Pemberdayaan Masyarakat Yumary: Jurnal Pengabdian kepada Masyarakat Jurnal Abdimas Indonesia : Jurnal Abdimas Indonesia JURNAL ILMIAH GLOBAL EDUCATION Jurnal Pengabdian Pasca Unisti (JURDIANPASTI)
Arrahman Syafebri
Universitas Sriwijaya, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Implementation of Land and Building Acquisition Duty (BPHTB) Tax Policy at the Regional Revenue Agency of Palembang City Muhammad Hamka Akbar; Andries Lionardo; Muhammad Nur Budiyanto; Arrahman Syafebri
Jurnal Ilmiah Global Education Vol. 7 No. 1 (2026): JURNAL ILMIAH GLOBAL EDUCATION
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v7i1.5384

Abstract

The purpose of this research is to find out The implementation of the Acquisition Duty of Rights on Land and Buildings (BPHTB) policy serves as an essential fiscal instrument in increasing the locally generated revenue (PAD) of Palembang City. This study aims to analyze the implementation of the BPHTB policy based on Regional Regulation Number 4 of 2023 using the Thomas B. Smith implementation model, which consists of four variables: idealized policy, target group, implementing organization, and environmental factors. The research employed a qualitative approach with data collected through in-depth interviews, observation, documentation, and triangulation to ensure the validity and reliability of findings. The results indicate that Palembang City has established a strong regulatory foundation and clear Standard Operating Procedures (SOPs) to support the acceleration of BPHTB services. However, the implementation still faces several challenges, including digital system disruptions, inconsistencies in taxpayer-submitted data, a high verification workload, and dependence on specific officials for document authorization. On the taxpayers’ side, low administrative and digital literacy, the tendency to report transaction values below market price, and limited understanding of BPHTB requirements often hinder the service process. From the implementing organization’s perspective, variations in staff competence, suboptimal internal coordination, and inconsistent service responses remain significant obstacles. Meanwhile, environmental factors such as fluctuations in property market prices, the economic capacity of taxpayers, and coordination with PPAT, the National Land Agency (BPN), and banking institutions also influence the effectiveness of implementation.This study concludes that the success of BPHTB policy implementation is strongly determined by the synergy between a solid regulatory framework, technological readiness, human resource quality, data accuracy, and the level of taxpayer participation and compliance. Therefore, the study recommends strengthening digital governance, enhancing the capacity of public officials, optimizing inter-agency coordination, and improving socialization strategies for taxpayers to enhance the overall effectiveness of BPHTB implementation in Palembang City.
Studi Banding PASA FISIP Unsri – Himagara FISIP Unila: Strategi Pertukaran Gagasan dan Pembelajaran Organisasi Pamungkas, Pandu; Hapsari, Rindy Putri; Wijayanti, Zetia; Masruroh, Ina; Suryani, Riza Adelia; Syafebri, Arrahman
Abdimas Universal Vol. 8 No. 1 (2026): April
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Balikpapan (LPPM UNIBA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/abdimasuniversal.v8i1.2752

Abstract

The comparative study activity between PASA Unsri - Himagara Unila student associations is a form of community service in the realm of higher education that aims to encourage the exchange of ideas, organizational learning, and improve the quality of student human resources. This article describes the mentoring activities in a comparative study between two student associations from different universities, namely PASA Unsri – Himagara Unila. The mentoring focused on facilitating formal forums such as introductory sessions, presentations of excellent work programs, open discussions, and questions and answers related to organizational practices, academic activities, and human resource development. This research used a descriptive qualitative approach with participatory observation and interview methods. The results showed that this comparative study was able to open new perspectives between associations, strengthen student networks, and foster a spirit of collaboration in organizational management. This activity is recommended as a model for sustainable capacity building of student organizations. In addition, this activity is expected to strengthen synergy between organizations, create a collaborative climate, and provide tangible benefits for all members and the academic community.
Implementasi Peraturan Ombudsman No. 26/2017 dalam Penyelesaian Laporan di Ombudsman Sumatera Selatan Arrahman Syafebri; Andries Lionardo; Raniasa Putra; Muhammad Nur Budiyanto; Rudy Chendra
Strukturasi: Jurnal Ilmiah Magister Administrasi Publik Vol 7, No 2 (2025): STRUKTURASI: JURNAL ILMIAH MAGISTER ADMINISTRASI PUBLIK, SEPTEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/strukturasi.v7i2.6558

Abstract

Reformasi 1998 menjadi tonggak penting dalam memperkuat tata kelola pemerintahan di Indonesia, termasuk melalui pembentukan Ombudsman Republik Indonesia (ORI) sebagai lembaga independen pengawas pelayanan publik. Peraturan Ombudsman Nomor 26 Tahun 2017 mengatur tata cara penerimaan, pemeriksaan, dan penyelesaian laporan maladministrasi. Namun, implementasinya di tingkat daerah, khususnya di Perwakilan Ombudsman Provinsi Sumatera Selatan, menghadapi berbagai kendala. Penelitian ini bertujuan menganalisis implementasi peraturan tersebut dengan menyoroti tingkat kepatuhan administratif, kelancaran fungsi rutin, serta dampaknya terhadap pelayanan publik. Metode penelitian yang digunakan adalah kualitatif deskriptif, melalui wawancara dengan aparat Ombudsman dan pelapor masyarakat, serta analisis dokumen pendukung. Hasil penelitian menunjukkan bahwa meskipun prosedur penerimaan, pemeriksaan, dan penyelesaian laporan telah sesuai regulasi, pelaksanaannya sering melebihi batas waktu ideal akibat keterbatasan sumber daya manusia, anggaran, serta kurangnya respons dari instansi terlapor. Kondisi ini berdampak pada efektivitas penyelesaian laporan, meski masyarakat tetap menilai kehadiran Ombudsman positif sebagai saluran pengaduan publik. Penelitian ini merekomendasikan penguatan kelembagaan melalui penambahan personel, digitalisasi sistem kerja, serta penguatan regulasi yang memberikan sanksi lebih tegas bagi instansi yang tidak kooperatif.
Co-Authors Adam, Ryan Aji Pangestu Alamsyah Alamsyah Alvina Sevtiani Andries Lionardo Andries Lionardo Andries Lionardo Andries Lionardo, Andries Anisa Devandi Anjani Laras Badzlin Zata Yumni Deskia Firsatara Shalihat Desta Natalia Devita Fatria Sari Dian Kurnia Sari Djunaidi Djunaidi Eko Aryansyah, Januar Fathuurrahmaan, Amma Fazli Randa Hani Mardiana Hapsari, Rindy Putri Hatta. M Saleh Imanuddin Abdurrahman Jibril Irsad Munawir Ivana Ivana Joel Harold Habinsaran Siagian Juliantina Juliantina Lionardo, Andries M. Firli M. Nur Budiyanto M. Saleh, Hatta M. Sultan Fayyaz Sakha Masruroh, Ina Maulidya, Ade Muhammad Adri Hadiyan Muhammad Hamka Akbar Muhammad Muhammad Muhammad Nur Budiyanto Muhammad Rizky Alatas Nisyak, Hoirun Pamungkas, Pandu Randi Randi Raniasa Putra Raniasa Putra Ratna Yosefin Eurolia Riza Adelia Suryani Rizky Ghoffar Rosnita Asri Rudy Chendra Ryan Adam Sri Suwitri Tasya Aulia Nisa Trecy Austin Widyawati Hafsari Wijayanti, Zetia Yuni Antika