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All Journal Brilliant International Journal of Management and Tourism Jurnal Akuntansi dan Bisnis Krisnadwipayana
Ramadhan Hasri Harahap
Program Doktor Studi Kebijakan Publik Program Doktor Ilmu Ekonomi Universitas Trisakti
Economics, Econometrics & Finance

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The Implementation of the ISPS Code in Indonesian Ports and its Impact on National Income Ramadhan Hasri Harahap
Brilliant International Journal Of Management And Tourism Vol. 5 No. 2 (2025): : Brilliant International Journal Of Management And Tourism
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v5i2.5163

Abstract

This study aims to measure and analyze: (i) the impact of government policies on the implementation of the International Ship and Port Facility Security (ISPS) Code in ports on state revenue; and (ii) stakeholder expectations regarding the implementation of the ISPS Code in Indonesian ports. The research method used is a mixed methods approach, consisting of a quantitative approach using the 2021 Indonesian Input-Output Table and a qualitative approach through data analysis using NVivo software. Quantitative data was used to calculate the macroeconomic impact of ISPS Code implementation, while qualitative data was obtained from in-depth interviews with various stakeholders such as port authorities, terminal operators, shipping companies, and relevant government agencies. The results show that the implementation of the ISPS Code in Indonesian ports has made a positive contribution to the national economy. Quantitatively, there was an increase in macroeconomic indicators, including an increase in Gross Domestic Product (GDP) of 0.003%, worker income of 0.00003%, revenue from taxes minus product subsidies of 0.017%, and revenue from taxes on production subsidies of 0.002%. This improvement reflects the strategic role of the ISPS Code in strengthening port security, the smooth flow of goods, and the trust of international trading partners. Qualitatively, this study reveals that stakeholders' expectations regarding the implementation of the ISPS Code include the need for the government to address existing obstacles. These obstacles include the persistence of ports that comply with the ISPS Code administratively but not yet meet operational standards, weak coordination and synergy between institutions, the suboptimal role of port authorities, limited human resources, convoluted bureaucracy, and minimal use of advanced technology. This study recommends strengthening regulations, increasing human resource capacity, simplifying bureaucratic procedures, and adopting advanced technology to support the effective implementation of the ISPS Code in Indonesia.
EFEK MODERASI PATRIOTISME ATAS PEMAHAMAN PERATURAN PERPAJAKAN, PELAYANAN PUBLIK DAN PERKEMBANGAN INFORMASI PADA KEPATUHAN WAJIB PAJAK Mishelei Loen; Ramadhan Hasri Harahap
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 2 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v11i2.61

Abstract

This study aims to determine the Understanding of Tax Regulations, Public Services, and Information Development on Taxpayer Compliance moderated by Patriotism. This research was conducted with a quantitative approach with a survey method. The population in this study were taxpayers registered at the cooperative office and as many as 160 respondents with sampling determination, namely purposive sampling. The analysis technique used in this research is SEM through the PLS application. The results of this study indicate that understanding tax regulations, public services, and information development affect taxpayer compliance. Patriotism moderates tax regulations and public services on taxpayer compliance. Meanwhile, information development on taxpayer compliance is not moderated by patriotism. This research is expected to provide a benefit for the government to further socialize information about taxes through brochures, mass media or providing brochures from house to house. And for tax officials to provide better service and provide examples, so that taxpayers can accept positively towards tax officials so that the level of compliance in carrying out tax obligations increases
Co-Authors Mishelei Loen