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All Journal Jurnal Aplikasi Perpajakan Jurnal Manajemen Kewirausahaan dan Teknologi
Helsa Aprilia H Mamud
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Efektivitas Pajak Coffeeshop sebagai Sumber Pendapatan Asli Daerah di Kota Palangkaraya Helsa Aprilia H Mamud; Tiara
Jurnal Aplikasi Perpajakan Vol. 6 No. 2 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i2.361

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas pajak coffeeshopsebagai sumber Pendapatan Asli Daerah (PAD) di Kota Palangka Raya. Latar belakang penelitian ini adalah pertumbuhan pesat sub-sektor coffeeshopyang belum sepenuhnya tercermin dalam realisasi penerimaan pajak, sehingga diperlukan evaluasi terhadap kontribusi dan efektivitas pengelolaan pajak oleh Badan Pendapatan Daerah (Bapenda). Penelitian menggunakan pendekatan kuantitatif dan kualitatif dengan data sekunder berupa laporan pajak lima tahun terakhir dan data primer melalui wawancara mendalam dengan pejabat Bapenda serta pelaku usaha coffeeshop. Hasil penelitian menunjukkan bahwa penerimaan pajak coffeeshopberpengaruh positif dan signifikan terhadap PAD, sementara efektivitas pengelolaan pajak turut meningkatkan realisasi penerimaan secara optimal. Penelitian ini menegaskan pentingnya integrasi antara pertumbuhan ekonomi sub-sektor modern dan mekanisme pengelolaan pajak yang efektif untuk mendukung kemandirian fiskal daerah.
Etika Administrasi Kepegawaian dan Peningkatan Kualitas Pelayanan Publik: Analisis Profesionalisme ASN pada Dinas ESDM Provinsi Kalimantan Tengah Griselda Okta Viani; Helsa Aprilia H Mamud; Tiara Tiara
Jurnal Manajemen Kewirausahaan dan Teknologi Vol. 2 No. 4 (2025): Desember: Jurnal Manajemen Kewirausahaan dan Teknologi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jumaket.v2i4.1078

Abstract

This study examines the interrelationship between the implementation of administrative ethics in civil service, the professionalism of State Civil Apparatus (ASN), and the quality of public service delivery at the Provincial Department of Energy and Mineral Resources of Central Kalimantan, employing a qualitative case study approach. Through in-depth interviews, structured observations, and document analysis, the research finds that integrity, transparency, and ethical accountability function not merely as moral norms but as structural foundations that reinforce ASN professionalism in performing service functions, particularly within licensing processes that demand administrative certainty and responsiveness. Empirical findings indicate that professionalism—reflected in technical competence, procedural discipline, and ethical commitment—acts as a catalyst linking ethical values to effective and adaptive public service performance. Nevertheless, the study also identifies structural and cultural impediments, including regulatory inconsistencies, fragmented coordination, and limited training opportunities, all of which hinder the internalization of ethical principles and professional practice within the bureaucracy. Theoretically, the study posits that harmonizing administrative ethics and professionalism is a prerequisite for achieving key indicators of good governance, such as responsiveness, service effectiveness, and institutional accountability. Practically, the study recommends strengthening ethics training, enhancing ASN professional capacity, and advancing managerial reforms grounded in modern governance as strategic efforts to sustainably improve public service quality.
Co-Authors Griselda Okta Viani Tiara Tiara Tiara