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All Journal Innovative: Journal Of Social Science Research Journal of Innovative and Creativity
Sihira, Serly
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Humanities Computer Science & IT Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Implementasi Kebijakan Pemungutan Pajak Bumi Dan Bangunan Di Desa Kokobuka Kecamatan Tiloan Kabupaten Buol Dunggio, Rusli; Sihira, Serly; Baharuddin, Alhamid
Innovative: Journal Of Social Science Research Vol. 5 No. 1 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i1.18019

Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis implementasi kebijakan pemungutan Pajak Bumi dan Bangunan (PBB) di Desa Kokobuka, Kecamatan Tiloan, Kabupaten Buol. Fokus penelitian ini mengacu pada teori implementasi kebijakan Edward III yang mencakup empat aspek utama, yaitu komunikasi, sumber daya, disposisi, dan struktur birokrasi.  Metode penelitian yang digunakan adalah pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa implementasi kebijakan pemungutan PBB di Desa Kokobuka masih menghadapi berbagai tantangan. Pada aspek komunikasi, sosialisasi kebijakan kepada masyarakat belum optimal sehingga masih banyak wajib pajak yang kurang memahami prosedur dan manfaat pembayaran pajak. Dari sisi sumber daya, keterbatasan tenaga pemungut pajak, kurangnya fasilitas pendukung, dan minimnya alokasi anggaran menjadi faktor penghambat utama. Dalam aspek disposisi, meskipun aparatur desa memiliki sikap positif terhadap implementasi kebijakan, kurangnya koordinasi dan kesadaran masyarakat menghambat efektivitas pemungutan pajak. Sementara itu, struktur birokrasi yang kurang efisien dan sistem administrasi yang panjang menyebabkan hambatan dalam proses implementasi. Kata Kunci: Implementasi Kebijakan, Pajak Bumi dan Bangunan, Komunikasi, Sumber Daya, Struktur Birokrasi
Peran Kecerdasan Emosional Aparatur Sipil Negara dalam Meningkatkan Kualitas Pelayanan Publik di Dinas Kependudukan dan Pencatatan Sipil Kabupaten Buol: studi pada Aparatur Sipil Negara di Dinas Kependudukan dan Pencatatan Sipil Kabupaten Buol Sihira, Serly; UM. Armen, Sri Yanti; pattajani, Sutra
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.4891

Abstract

This study aims to analyze the role of emotional intelligence among civil servants (ASN) in improving the quality of public services at the Population and Civil Registration Office (Disdukcapil) of Buol Regency. The background of this research stems from the phenomenon of public service challenges, such as unresponsive attitudes of officials and suboptimal communication. This study employs a descriptive qualitative approach using in-depth interviews, observations, and documentation. The research informants consist of the head of the office, the head of the service division, ASN service staff, and members of the public using the services. The findings show that emotional intelligence plays an essential role in improving professionalism and the quality of interactions between officials and the community. Officials with strong self-awareness, empathy, and emotional regulation can deliver more effective, friendly, and satisfying services. Conversely, poor emotional control diminishes the public service image. This study emphasizes that developing emotional intelligence must be an integral part of human resource development to achieve quality, humanistic, and citizen-oriented public services. Keywords: Emotional Intelligence; Civil Servants; Public Service; Service Quality; Population and Civil Registration Office.
Co-Authors Baharuddin, Alhamid Dunggio, Rusli pattajani, Sutra UM. Armen, Sri Yanti