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Pangestoeti, Wahyu
Prodi Administrasi Publik, Fakultas Ilmu Sosial Dan Ilmu Politik Universitas Maritim Raja Ali Haji
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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Efisiensi dan Efektivitas Pengelolaan Penerimaan Pajak untuk Pembangunan Ekonomi di Indonesia Lusia Lestina Halawa; Mira Sukma; Evlin Limbong; Wahjoe Pangestoeti
Kajian Administrasi Publik dan ilmu Komunikasi Vol. 2 No. 2 (2025): Kajian Administrasi Publik dan ilmu Komunikasi
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/kajian.v2i2.396

Abstract

This study aims to analyze the level of efficiency and effectiveness in managing tax revenues in Indonesia and its contribution to national economic development. Taxes are the primary source of state funding and play a crucial role in supporting development programs and welfare distribution. However, there remains a gap between tax potential and realization, indicating the need to evaluate the current tax administration system. This research adopts a descriptive quantitative approach using secondary data from DJP, BPS, and the Ministry of Finance covering the 2019–2023 period. The findings show that tax collection effectiveness has been relatively high in the last two years, as indicated by revenue realization exceeding targets. Nevertheless, efficiency remains low due to suboptimal digital systems and limitations in human resource capacity. Effectiveness is also strongly influenced by information technology and the performance of tax officials. The study concludes that tax reform focused on digitalization and transparency must be strengthened to support sustainable economic development. These findings have important implications for future fiscal policies and suggest opportunities for further research using mixed-method approaches.
Efektivitas Program Jaminan Kesehatan Nasional (JKN) bagi Warga Miskin Lina Sahida Br Sinaga; Kayla Dwi Saputri; Julika Putri; Wahjoe Pangestoeti
Kajian Administrasi Publik dan ilmu Komunikasi Vol. 2 No. 2 (2025): Kajian Administrasi Publik dan ilmu Komunikasi
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/kajian.v2i2.481

Abstract

The National Health Insurance (JKN) program is a strategic initiative by the Indonesian government to ensure accessible and affordable healthcare for all citizens. Based on literature review and analysis of secondary data, the JKN program significantly contributes to reducing direct household health expenditures (Out-of-Pocket/OOP), particularly among low-income and vulnerable populations. However, several challenges remain, including additional outlays for uncovered services such as non-generic medications and inpatient class upgrades, as well as limitations in health infrastructure. Furthermore, the integration of digital technology through the JKN Mobile application demonstrates a high level of effectiveness in administrative efficiency and user participation. This platform has expanded healthcare accessibility and improved user satisfaction, although digital literacy and technological disparities persist. Hence, strengthening technology-based policies and conducting regular evaluations are essential for ensuring the sustainability and equity of the JKN program implementation.
Pengaruh Eksternalitas Negatif dan Positif dalam Kebijakan Ekonomi Publik Gege Laudie; Briean Sandika Arjuna; Fawwaz Ghufran; Wahjoe Pangestoeti
Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara Vol. 2 No. 3 (2025): Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/komunikasi.v2i3.467

Abstract

This study aims to analyze how negative and positive externalities influence the effectiveness of public economic policies at the regional level. Using a qualitative approach and descriptive-analytical method, the research was conducted in Tanjungpinang City through document studies, focus group discussions (FGDs), and content analysis of policy documents and scholarly literature. The findings reveal that negative externalities such as environmental pollution, traffic congestion, and industrial waste have not been optimally addressed due to weak regulation and limited policy evaluation. Conversely, positive externalities like the development of green open spaces and the provision of public education lack adequate fiscal support. Public policy interventions are predominantly disincentive-based, such as taxation and sanctions, while mechanisms to incentivize socially beneficial activities remain limited. These findings are examined through the lenses of Pigouvian Tax and Coase Theorem, emphasizing the need for evidence-based policies that internalize externalities fairly and efficiently. The study recommends improving regulatory frameworks, implementing strategic fiscal incentives, and enhancing public literacy in externality management.
FENOMENA #KABURAJADULU: ANALISIS DAMPAK BRAIN DRAIN TERHADAP PEREKONOMIAN INDONESIA Erlisya, Vyona; Aisyah Aulia; Ferika Clodya; Wahjoe Pangestoeti
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 6 (2025): Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i6.5083

Abstract

The #KaburAjaDulu phenomenon that has gone viral on social media reflects the brain drain trend in Indonesia, where skilled labor and the younger generation choose to leave the country to seek better opportunities abroad. This hashtag symbolizes people's dissatisfaction with the economic, political and social conditions that are considered less supportive of their career development and welfare. Factors such as the high cost of education, limited job opportunities, low wages, and a non-conducive work environment are the main drivers of the movement of skilled workers. This research aims to analyze the impact of the brain drain phenomenon represented by the hashtag #KaburAjaDulu on the Indonesian economy, especially in terms of the loss of superior human resources that have an impact on national productivity and innovation. The research method used is descriptive qualitative through literature studies, social media analysis, and government policy studies. The results show that brain drain has the potential to hamper economic growth and reduce Indonesia's competitiveness at the global level. Therefore, skilled labor retention policies and strengthening the work environment are needed so that human resources can develop optimally in the country.
PERAN PEMERINTAH DAERAH DALAM PENGELOLAAN DANA DESA UNTUK MENINGKATKAN KESEJAHTERAAN EKONOMI MASYARAKAT Kamila, Nazwa Feryal; Ryo Syahputra Wardana; Ramzi Fauzan; Wahjoe Pangestoeti
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 6 (2025): Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i6.5084

Abstract

This study aims to critically analyze the role of local government in the management of Village Funds and its impact on improving the economic welfare of rural communities. The research employs a descriptive qualitative approach with case studies in selected villages representing diverse Village Fund implementation contexts. The findings reveal that local governments play a strategic role in planning (RPJMDes and RKPDes), providing technical assistance and training for village officials, and overseeing the monitoring and evaluation of fund utilization. Nevertheless, several challenges persist, such as limited human resource capacity at the village level, weak vertical-horizontal coordination, and low transparency and accountability in financial management. Despite these issues, Village Fund management has proven to yield positive effects on rural economic development, notably through improved infrastructure and productive economic empowerment. This is evident from the increased number of microenterprises, higher household income, and decreased rural unemployment. These findings are interpreted through the lens of good governance and participatory development theory. The study recommends stronger synergy between local and village governments in implementing participatory, transparent, and accountable financial governance to achieve sustainable community welfare.
Peran Kepatuhan Wajib Pajak Penghasilan dalam Menjamin Keberlanjutan Penerimaan Pajak Nasional Negara Herlinanur, Nanda; Reski Apriyani; Putri Rahmawati; Wahjoe Pangestoeti
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 6 (2025): Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i4.5157

Abstract

This study examines in depth the contribution of income taxpayer compliance to the sustainability of national tax revenue in Indonesia in the context of the self-assessment system. Using a descriptive qualitative approach, this study analyzes the determinants of compliance, such as tax understanding, tax authority service quality, perceived system fairness, and the effectiveness of tax socialization. The results show that increasing compliance not only has a direct impact on optimizing state revenue, but also strengthens public trust in the government and supports sustainable economic development. Digital innovations such as e-filing and e-SPT are proven to accelerate the reporting process and expand the tax base, thus becoming a strategic element in building a tax-aware culture. This research emphasizes the importance of an educative approach and inclusive public services to create a fair, efficient, and sustainable tax system.
PENGARUH BELANJA PEMERINTAH DAERAH TERHADAP PERTUMBUHAN EKONOMI DI INDONESIA Simanjuntak, Gloria Yemima; Maya Yulika; Dewi Nopika Putri; Wahjoe Pangestoeti
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 6 (2025): Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i6.5158

Abstract

Regional government spending plays a crucial role in driving sustainable economic growth in Indonesia, particularly within the framework of fiscal decentralization. This study analyzes the impact of different expenditure components including direct and indirect expenditures, capital spending, education, and health on economic growth using a quantitative approach based on panel data and time series analysis. The findings reveal that direct and capital expenditures have a positive and significant effect on economic growth. In contrast, indirect spending and social expenditures such as education and health do not exhibit a strong direct impact, although they are still considered crucial for long-term development outcomes. Regional disparities in impact highlight the importance of fiscal capacity and sound budget management. Moreover, the quality of human capital plays a pivotal role in amplifying the effectiveness of public spending in promoting inclusive development. These findings underscore the necessity for regional fiscal reforms that prioritize efficiency, long-term planning, and the integration of infrastructure investment and human capital development.
Analisis Peran Pemerintah dalam Perekonomian Nasional melalui Tiga Fungsi Utama Fiskal: Alokasi, Distribusi, dan Stabilitas Putra, Sendi Kurnia; Wahyu Setiani; Dinda Astuti; Wahjoe Pangestoeti
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 6 (2025): Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i6.5380

Abstract

This study analyzes the government's strategic role in the national economy through the three main functions of fiscal policy according to Richard A. Musgrave, namely the allocation, distribution, and stabilization functions. Using a descriptive qualitative approach and literature study method, this study highlights how fiscal policy is used to provide public goods and services, create social justice, and maintain economic stability. The study results show that the effectiveness of the implementation of these three functions still faces implementation challenges, such as fiscal constraints, uneven budget distribution, and global economic dynamics. This study emphasizes the importance of adaptive, transparent, and equitable fiscal governance in supporting sustainable national development.
TANTANGAN DAN PELUANG DALAM PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) SEBAGAI SUMBER PEMBIAYAAN PEMBANGUNAN DAERAH: STUDI DI PROVINSI KEPULAUAN RIAU Cahyani, Ni Luh Viya Anggun; Nur Syofi Shahirah; Inggrid Sisilia Lumban Raja; Wahjoe Pangestoeti
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 7 (2025): Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i7.5597

Abstract

Pendapatan Asli Daerah (PAD) merupakan indikator penting dalam mengukur kemandirian fiskal suatu daerah, khususnya dalam konteks otonomi daerah yang menuntut pemerintah daerah untuk mampu membiayai pembangunan secara mandiri dan berkelanjutan. Provinsi Kepulauan Riau sebagai wilayah yang strategis dan kaya sumber daya memiliki potensi besar dalam meningkatkan PAD, namun masih menghadapi berbagai tantangan seperti lemahnya sistem pemungutan, rendahnya kesadaran pajak masyarakat, keterbatasan sumber daya manusia, dan ketergantungan terhadap sektor-sektor tertentu yang bersifat fluktuatif. Studi ini bertujuan untuk menganalisis tantangan dan peluang dalam peningkatan PAD di Provinsi Kepulauan Riau, serta merumuskan strategi optimalisasi yang dapat diterapkan oleh pemerintah daerah. Metode yang digunakan adalah pendekatan kualitatif dengan analisis deskriptif berdasarkan data sekunder dan tinjauan kebijakan fiskal daerah. Hasil penelitian menunjukkan bahwa meskipun terdapat berbagai kendala struktural dan operasional, pemerintah daerah masih memiliki peluang besar untuk meningkatkan PAD melalui digitalisasi pelayanan pajak, pengembangan sektor pariwisata dan maritim, peningkatan kerja sama dengan sektor swasta, serta reformasi tata kelola fiskal berbasis transparansi dan akuntabilitas. Dengan strategi yang tepat dan kolaboratif, peningkatan PAD di Kepulauan Riau tidak hanya akan memperkuat kapasitas fiskal daerah, tetapi juga mendorong pembangunan ekonomi lokal yang inklusif dan berkelanjutan.
Optimalisasi Penerimaan Negara di Tengah Kesenjangan Kepatuhan Pajak: Analisis Kritis terhadap Strategi Ekstensifikasi dan Intensifikasi Pajak Ardita Wahyu Hidayah; Femilia Putri Hendriani; Suci Ramadhanti; Wahjoe Pangestoeti
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 2 (2025): Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i2.1179

Abstract

State revenue from taxes plays a vital role in financing national development. However, tax realization often faces challenges in the form of low levels of taxpayer compliance, which creates a gap between potential and actual revenue. This study aims to analyze the implementation of tax intensification and extensification strategies in optimizing state revenue, including policy effectiveness, obstacles in the field, and alternative approaches to improve compliance and tax potential. This article discusses efforts to optimize state revenue through two main strategies, namely tax extensification and intensification, with reference to case studies and data from various institutions and regions. Extensification focuses on broadening the tax base through attracting new taxpayers, while intensification refers to improving the efficiency and effectiveness of collection from existing taxpayers. The analysis shows that the main obstacles in implementing these two strategies include low tax awareness, weak monitoring systems, and inconsistent data between agencies. Therefore, a more comprehensive, data-driven, and taxpayer education-oriented policy integration is needed to reduce the compliance gap and promote sustainable revenue growth.
Co-Authors A, Abraham A, Arniya Agus Hendrayady Aisyah Aulia Akbar, Muhammad Rizky Alia Anggita Paramasari Amandha Shafitri Annisa Putri Jufani Annissa Valentina Aphira, Gery Ardita Wahyu Hidayah Arniya Assyfa Futri Ananta Ayu Astri Solissa Ayu Astri Solissa Ayyasi, Sofi Briean Sandika Arjuna Cahyani, Ni Luh Viya Anggun Crisdayanti Sinaga Damayanti Simangunsong Darosa, Herayni Darwina, Mely Dea Zailani Lestari Dela Afrilia Desi Aswalida Devi Aryani Saputri Dewi Nopika Putri Dewi Yanti Diah Sara Dina Claudia Purba Dinda Astuti Elsa Sely Rahmayaani Emellya Fridamayanti Erlisya, Vyona Eva Amalia Eva Amalia Eva Amalia Eva Amalia Evlin Limbong Fadiyah Haya Fathur Rahman Ramadhan Fawwaz Ghufran Fazila Shafitri Ananda Femilia Putri Hendriani Ferika Clodya Firman Firman Gege Laudie Hafifa, Nur Handini, Nasya Herlinanur, Nanda Heti Sarlini Heti Sarlini Imelda Eka Maulia Indah Dwi Lestari Inggrid Sisilia Lumban Raja Juliana, Sharfina Julika Putri Jum’iyatul Kamala Junita Mawartina Kamala, Jum’iyatul Kamila, Nazwa Feryal Katanging, Deva Garcia Kayla Dwi Saputri Kevin Andika Putra Khoirunnisa, Afrija Lestari Sitorus Lina Sahida Br Sinaga Lusia Lestina Halawa M, Maharani M, Molisah Maharani, Angelina Marvela, Jana Maya Yulika Maylia Farhan Hariadi Mely Nur Ratman Mely Nur Ratman2 Mira Sukma Miranda Mustika Mochammad Yusuf Wijaya Muhammad Iqbal Muzakki Muhammad Padillah N, Nabila N, Norpaizah Nanda Herlinanur Naomi Boru Tobing Nazwa Feryal Kamila Nisa Nur Amanda Norpaizah Novia Fitri Nur Hidayah Nur Syofi Shahirah Nurain Nurfaizah Salsabillah Nurilawati Nurullaeli Uswatun H Okky Rizki Azizi Patria Lumban Tobing Pratama, Tito Putra, Adrian Kurnia Sobana Putra, Sendi Kurnia Putri Afrillia Putri Octa Ivani Putri Rahmawati Putri Rahmawati Putri Siti Nabila Putri, Dea Hermalia Putri, Dea Pratama Putri, Marzila Putri, Ririn Deswita R, Rifayani R. Nur Hafriza Rahim , Rafidah Ramadhani, Bella Ramzi Fauzan Rangga Rangga perdana Reski Apriyani Reski Apriyani Revany Yuliani Rifayani Rika Sartika Rini Ratnasari Lumbantoruan Rini, Wa Rofii, Eva Amalia Rolisti, Dinda Rudhy Dwi Chrysnaputra Ryo Syahputra Wardana S, Angel Icha Leony Lastiur Safitri, Dian Prima Salsabila, Diva Nayla Salsabilla Putri Lisari Sapitri, Nor Saragih, Puja Wanti Sari, Tiara Ayu Puspita Seftika Syafila Selvi Aulya Salsa Selvira Aryani Septiyanti, Gea Ananda Putri Setiawan, Ramadhani Sharfina Juliana Sheilla Rosalina Silvy Novianty Simanjuntak, Gloria Yemima Simbolon, Lamtio Oktafiana BR Siska Aulia Putri Siti Arieta Siti Maisaroh Siti Maisaroh Siti Wela Aliza Suci Ananda Sitompul Suci Oktapia Suci Ramadhanti Suryaningsih Suryaningsih Syahrani, Andhini Syalsabila, Keysa Dwina Tito Pratama Tito Pratama Umaira, Putri Nabilah Viola Augustia Putri Viona Pramesty Eka Putri Viona, Merry Wahyu Afdillah Wahyu Setiani Wandarizqa, Nabila Putri Wardhana, Rosnendya Wisnu Wayu Eko Yudiatmaja Windah Syahrani Y, Yunita Yahya, Glory Yolanda Yessica Devina Hutabarat Yudistira Yuli Tiurida Yusuf Vedi Velandi Zahmil Husein Zirani, Nanditha Dwi