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All Journal BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Jurnal ASIK: Jurnal Administrasi, Bisnis, Ilmu Manajemen & Kependidikan
Putra, Adhy Kusuma
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Economics, Econometrics & Finance Social Sciences Other

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Projecting the Roles of the Indonesian State Revenue Authority toward Tax Administration's Performance Hapsari, Nidya; Putra, Adhy Kusuma
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 32, No. 1
Publisher : UI Scholars Hub

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Abstract

This study analyzes the impact of the Indonesian State Revenue Authority (SRA) on tax ratio and/or tax administration performance. The upcoming establishment of SRA, which is projected to take the semi-autonomous form under the direct command of the President, is part of tax reform in Indonesia. Using interpretive analysis and comparative research methods, the study finds that the idea of merging the Directorate General of Taxes, Directorate General of Customs and Excise, and Directorate of Non-Tax State Revenue into the SRA may contribute positively to increased state revenue and tax administration performance in Indonesia, which fiscal system is characterized by a high reliance on tax revenue to fund government expenditure and maintain economic stability. First, personnel and managerial autonomy gain perceptions of fairness and competence among taxpayers, thereby positively impacting the credibility of the tax authority. Second, state revenue affairs deserve a ministry-level organizational structure, and the 1945 Constitution of Indonesia binds the mandate. Third, the collection-function centralization on taxes (and other similar-character levies or social contributions) will reduce calculation gaps due to different definition standards. Fourth, it expands the opportunity for professional-based, transparent, and accountable judgment. Fifth, personnel, financial, and operational policy autonomy will improve tax administration operations and increase personnel work motivation and flexibility. However, the government needs to adopt the integrated semi-autonomous model gradually, continue improving the core governance of the revenue administration, assign the highest leadership positions to experienced professionals, and utilize digital technology to facilitate seamless coordination between revenue and expenditure functions.
THE INFLUENCE OF MOTIVATION AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE AT PERUMDA AIR MINUM TIRTA SEWAKADARMA DENPASAR CITY Putra, Adhy Kusuma
JURNAL ASIK Vol 2 No 2 (2024): Jurnal ASIK: Jurnal Administrasi, Bisnis, Ilmu Manajemen & Kependidikan
Publisher : BAIK Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59639/asik.v2i2.65

Abstract

The purpose of this study was to determine the influence of motivation and work environment on the performance of employees of Perumda Air Minum Tirta Sewakadarma Denpasar City. The research method used in this research is descriptive with a quantitative approach. The population amounted to 63 people, so the sampling technique was used with the saturated sample method and the number of samples obtained in this study were 63 respondents. Data analysis techniques using multiple linear regression.             The results showed that: (1) There is a positive and significant influence of motivation variables on the performance of employees of Perumda Air Minum Tirta Sewakadarma Denpasar City. This is evidenced by the value of tcount > ttable, namely 7.050 > 2.000 with a probability value (significance) = 0.000, which is below 0.005. (2) There is a positive and significant influence of work environment variables on the performance of employees of Perumda Air Minum Tirta Sewakadarma Denpasar City. This is evidenced by the value of tcount > ttable, namely 11.076 > 2.000 with a probability value (significance) = 0.000, which is below 0.005. (3) There is a positive and significant influence of motivation and work environment variables on the performance of Perumda Air Minum Tirta Sewakadarma Denpasar City employees. This is evidenced by the value of Fcount > Ftabel, namely 60.589 > 3.15 with a probability value (significance) = 0.000, which is below 0.005.
Co-Authors Hapsari, Nidya