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All Journal Jurnal Penelitian Ilmu Sosial dan Eksakta Jurnal Indonesia Sosial Teknologi
Rusli, Alfa Sari Ode
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Computer Science & IT Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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The Implementation of Regional Regulation Number 2 of 2024 Concerning Regional Taxes and Regional Levies on the Original Regional Revenue of Southeast Sulawesi Province Rusli, Alfa Sari Ode; Nur, Muh.; Sabilalo, Mahmudin A.
Jurnal Indonesia Sosial Teknologi Vol. 6 No. 8 (2025): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v6i8.9102

Abstract

The implementation of regional tax and retribution collection policies is crucial for increasing regional revenue independence and reducing dependence on central government transfer funds. This study aims to analyze the implementation of Southeast Sulawesi Provincial Regulation Number 2 of 2024 Concerning Regional Taxes and Regional Retributions, identify constraints faced, and examine efforts made to overcome these constraints. This research employed a descriptive qualitative method conducted at the Regional Revenue Agency of Southeast Sulawesi Province from January to March 2025. Data were collected through in-depth interviews with key informants, observation, and documentation study. Data analysis used the interactive model of Miles and Huberman. The results show that: (1) policy implementation based on George C. Edward III's model has been running well in terms of communication, resources, disposition, and bureaucratic structure; (2) constraints include low taxpayer awareness and limited human resource quality and quantity; (3) efforts made include massive socialization and education programs, and capacity building through technical training. The study concludes that, while implementation has been effective, continuous efforts are needed to enhance taxpayer compliance and improve human resource capacity for optimal regional revenue collection.
Komunikasi Interpersonal mendukung efektivitas Pelayanan Pemungutan pajak dan Retribusi Daerah di Provinsi Sulawesi Tenggara Mahdar, Mahdar; Rusli, Alfa Sari Ode; Sirait, Adjran
Jurnal Penelitian Ilmu Sosial dan Eksakta Vol. 5 No. 1 (2025): September
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/trilogi.v5i1.1642

Abstract

Pajak Kendaraan Bermotor merupakan salah satu sumber PAD namun faktanya belum optimal,dan perlunya pendekatan berbasis komunikasi efektif dalam pelayanan kepadamasyarkat. Penelitian ini bertujuan  untuk  mengetahui  efektivitas Komunikasi Interpersonal dalam Penyelenggaraan Kebijakan Pemungutan Pajak dan Retribusi Daerah di Provinsi Sulawesi Tenggara. Pendekatan yang digunakan adalah pendekatan deskriptif  kualitatif. Teknik pemilihan informan yang digunakan adalah purposive sampling yaitu pejabat dan petugas pemungut pajak daerah di Bapenda Provinsi Sulawesi Tenggara dan masyarakat wajib pajak. Hasil penelitian menemukan bahwa Pengelolaan administrasi pemungutan pajak dan retribusi daerah yang dilakukan oleh Bapenda Provinsi Sulawesi Tenggara sudah berjalan dengan optimal dilihat dari Teori komunikasi interpersonal yang efektif dijalankan oleh setiap petugas
Co-Authors Mahdar, Mahdar Nur, Muh. Sabilalo, Mahmudin A. Sirait, Adjran