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All Journal Journal of Administrative and Sosial Science (JASS) Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora (JURRISH)
Cyrilius W. Taran Lamataro
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Tingkat Kesadaran Hukum Masyarakat dalam Membayar Pajak Bumi dan Bangunan Perkotaan di Kelurahan Lasiana Kota Kupang Liliany Tefa; Hernimus Ratu Udju; Cyrilius W. Taran Lamataro
JOURNAL OF ADMINISTRATIVE AND SOCIAL SCIENCE Vol. 6 No. 2 (2025): Juli: Journal of Administrative and Sosial Science (JASS)
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jass.v6i2.1978

Abstract

Land and Building Tax (PBB) is a tax on land and buildings. Earth is the surface of the earth and the body of the earth underneath, including land and waters, as well as the sea in the territory of the Republic of Indonesia. Building is a technical construction that is planted or permanently attached to land and water for residence, place of business, and place of business. This research is an empirical legal research conducted in the Government of East Nusa Tenggara Province, namely in Lasiana Village, and the Regional Revenue Office (Dispenda) of Kupang City, related to the topics discussed in this paper. The data is analyzed descriptively-qualitatively. Based on the results the authors show that There is still a lack of public awareness in paying taxes. Taxpayers view prioritizing basic needs that must be met and prioritized. And view the tax as an extortionist so that many taxpayers complain that the increase in the tax burden is the same as the increase in their burden. In encouraging taxpayers to pay Land and Building Tax because of the inhibiting factors of low public awareness in paying Land and Building Tax.
Fungsi Satuan Tugas Sapu Bersih Pungutan Liar di Kota Kupang : (Studi Kasus Pelabuhan Tenau) Fadel Dwiputra Ali Saini; Yosef M. Monteiro; Cyrilius W. Taran Lamataro
Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora Vol. 4 No. 1 (2025): Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrish.v4i1.5146

Abstract

The formation of the Saber Pungli Task Force was carried out as a firm and real step by the government to restore public trust, so that through Presidential Regulation Number 87 of 2016 concerning the Clean Sweep Task Force for Illegal Levies, all city areas in Indonesia formed the task force to eradicate and enforce the law. This type of research is empirical. After the data is obtained, the researcher will group the data based on the data source and analyze it to get answers to the formulation of the problem in this study. The results of the study show that the Clean Sweep Task Force for Illegal Levies (Satgas Saber Pungli) was formed with the aim of eradicating the practice of illegal levies that occur in various public service sectors in Indonesia, and the Clean Sweep Task Force for Illegal Levies at Tenau Port involves various activities aimed at overcoming and preventing the practice of illegal levies in various public service sectors to create a public service system that is free from extortion and increase public trust in public services. In its implementation, various inhibiting factors are still encountered, namely the weak performance of the task force in the field, aspects of facilities and infrastructure such as the low reporting channels that are friendly and easily accessible to the public, and the budget which is still a real challenge in implementing the Saber Pungli Task Force function, especially in areas such as East Nusa Tenggara Province (NTT) which has geographical characteristics as an archipelago.
Co-Authors Fadel Dwiputra Ali Saini Hernimus Ratu Udju Liliany Tefa Yosef M. Monteiro