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All Journal Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance Indo-Fintech Intellectuals: Journal of Economics and Business
Hallan, Markus A.K.B
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Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGATURAN PAJAK KENDARAAN BERMOTOR DI KOTA KUPANG Ngau Lobo, Ferdinandus; Hallan, Markus A.K.B; Putra Seran, Eusebius Samudra; Odjan, Theresia Denisa Saraswati; Moru, Rosalia; B.Cermeta, Amelia Leni; Haba, Apriyanto Huki; Hoar, Ayuni Adelbertha; Paskalis Maggi, Yahyadi Agung; Echa Kelen, Aurelia Agatha; Edgardo, Filigon Jerby; Buan, Okran Donatua; Primayogi Sola, Petrus Vincentius
Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance Vol. 5 No. 2 (2025): Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bureau.v5i2.695

Abstract

The Motor Vehicle Tax (PKB) is one of the important sources of revenue for local governments in order to support development and strengthen fiscal independence. This study aims to analyze legal arrangements related to PKB in Kupang City and identify factors that affect the level of community compliance in paying the tax. The method used is a juridical-normative and empirical approach by examining the applicable laws and regulations and implementation data in the field. The results of the study show that the PKB regulation in Kupang City is in accordance with national provisions such as Law Number 28 of 2009 and Law Number 1 of 2022, and is strengthened by Kupang City Regional Regulation Number 1 of 2024 which regulates the collection of PKB and BBNKB options. Although legal tools have been available, the level of public compliance is still low due to various factors, including low legal understanding, negative perception of tax rates, less effective administrative sanctions, and suboptimal public services. For this reason, it is necessary to increase legal socialization, evaluate the implementation of regional regulations, and improve the quality of services to support the effectiveness of tax policies at the regional level.
ANALISIS EFEKTIVITAS DAN EFISIENSI ALOKASI DANA DESA DAN DANA DESA DI DESA TOHE KECAMATAN RAIHAT KABUPATEN BELU Ximenes, Eldarida; Hallan, Markus A.K.B; Tameno, Nikson
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 3 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i3.4063

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas dan efisiensi alokasi Dana Desa dan Alokasi Dana Desa (ADD) di Desa Tohe Leten, Kecamatan Raihat, Kabupaten Belu selama periode 2020–2023. Dana Desa dan Alokasi Dana Desa merupakan instrumen penting dalam mendukung pembangunan dan pemberdayaan masyarakat desa. Namun, tantangan geografis, keterbatasan infrastruktur, serta fluktuasi jumlah penduduk dan anggaran menjadi faktor yang mempengaruhi optimalisasi pengelolaan dana tersebut. Penelitian ini menggunakan pendekatan campuran (mixed method) dengan analisis kuantitatif melalui perhitungan rasio efektivitas dan efisiensi, serta analisis kualitatif berdasarkan data wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa tingkat efektivitas dan efisiensi pengelolaan Dana Desa dan Aokasi Dana Desa di Desa Tohe Leten mengalami variasi setiap tahun, dengan beberapa indikator menunjukkan pelaksanaan program belum sepenuhnya optimal. Temuan ini diharapkan dapat menjadi dasar evaluasi dan perbaikan bagi pemerintah desa dalam merumuskan strategi pengelolaan dana yang lebih baik, transparan, dan berkelanjutan di masa mendatang.
Co-Authors B.Cermeta, Amelia Leni Buan, Okran Donatua Echa Kelen, Aurelia Agatha Edgardo, Filigon Jerby Haba, Apriyanto Huki Hoar, Ayuni Adelbertha Moru, Rosalia Ngau Lobo, Ferdinandus Odjan, Theresia Denisa Saraswati Paskalis Maggi, Yahyadi Agung Primayogi Sola, Petrus Vincentius Putra Seran, Eusebius Samudra Tameno, Nikson Ximenes, Eldarida