Articles
<![CDATA[DEFICIENCY PRINSIP KEADILAN DALAM IMPLEMENTASI E-TAX KOTA MALANG BERDASARKAN PRINSIP KEBIJAKAN PAJAK YANG BAIK ]]>
<![CDATA[Damas Dwi Anggoro]]>;
<![CDATA[Yudha Alief Aprilian]]>
<![CDATA[ JURNAL PAJAK INDONESIA Vol 3 No 1 (2019): Perpajakan dalam Keuangan Negara ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.31092/jpi.v3i1.229
<![CDATA[Self assessment system menuntut peran aktif dari wajib pajak dalam pemenuhan kewajiban perpajakannya. salah satu sarananya adalah melalui penerapan e-tax di kota Malang. E-tax merupakan sistem pajak online yang bertujuan untuk mengurangi potensi kebocoran pajak dengan menghubungkan segala transaksi dari customer dengan server. Tujuan penelitian ini adalah untuk menganalisis tentang penerapan e-tax di kota Malang dengan berdasarkan sepuluh prinsip kebijakan pajak yang baik. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data menggunakan studi pustaka (data sekunder). Hasil penelitian ini menjelaskan bahwa secara umum telah memenuhi prinsip kebijakan pajak yang baik yaitu mengedepankan asas penerimaan dan memberikan kemudahan serta kenyamanan bagi wajib pajak dalam pemenuhan kewajiban perpajakannya. Akan tetapi dari segi prinsip keadilan belum dapat dikatakan memenuhi karena belum optimalnya pendataan wajib pajak di beberapa sektor pajak.]]>
<![CDATA[EXPLORING THE CONCEPTUAL MODEL OF PUBLIC PRIVATE PARTNERSHIP FOR LOCAL TOURISM DEVELOPMENT ]]>
<![CDATA[Damas Dwi Anggoro]]>;
<![CDATA[Hanifa Maulani Ramadhan]]>;
<![CDATA[Rispa Ngindana]]>
<![CDATA[ DIA: Jurnal Administrasi Publik Vol 20 No 01 (2022): PUBLIC ADMINISTRATION ]]>
Publisher : <![CDATA[Program Studi Doktor Ilmu Administrasi, FISIP, Universitas 17 Agustus 1945 Surabaya ]]>
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DOI: 10.30996/dia.v20i01.5829
<![CDATA[The concept of Public-Private Partnerships (PPPs) has been accepted as one viable alternative to promote infrastructure development. Yet, recently some government institutions have applied PPPs for developing local tourism sites for their region. The situation is going to be more complex when the PPPs deal with some non-physical attributes and generate several shortcomings. Therefore the need for a specific model to cover PPPs as the concept and tourism development as its substance becomes essential. This research attempts to explore the model by using a specific review of the recent kinds of literature and theories. It is conducted by contextual approaches intended to adjust to Indonesian tourism development. The result of this research has described the specific model which is constructed from a series of literature discussions from previous studies. It has been designed to minimize the weakness and vulnerable points of PPPs for tourism development.]]>
<![CDATA[Analysis of Regional Tax Potential of Pamekasan Regency ]]>
<![CDATA[Anggoro, Damas Dwi]]>;
<![CDATA[Indriani, Indriani]]>;
<![CDATA[Wilopo, Wilopo]]>
<![CDATA[ BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 29, No. 1 ]]>
Publisher : <![CDATA[UI Scholars Hub ]]>
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<![CDATA[Fiscal decentralization is a critical element in the implementation of regional autonomy where the central government gives authority to local governments to manage their finances independently. Pamekasan regency is one of the region that has succeeded in increasing the ratio of local own-source revenue (Pendapatan Asli Daerah/PAD) by rising the potential of its regional tax sector. However, several problems arising may cause inaccuracies in collecting local tax revenues. This study aims to analyze the potential loss of local taxes in Pamekasan regency. A qualitative approach sourced from primary data (interviews or filling the questionnaires) and secondary data (obtained and recorded by other parties, secondary data are the realization of Pamekasan Regency's original revenue) was adopted in this study. Results showed several potential tax leakages have occurred in Pamekasan regency with tax gap of 43% was sourced from total hotel tax revenue realization, 60.4% of total restaurant tax realization, 86% of total entertainment tax realization, 81% of total parking tax realization, and 32% of the total in groundwater tax realization. This study provides several policy recommendations for local governments to increase the potential for local tax revenues in the future.]]>
<![CDATA[Public Private Partnership in Tourism: Build Up a Digitalization Financial Management Model ]]>
<![CDATA[Damas Dwi Anggoro]]>;
<![CDATA[Hanifa Maulani Ramadhan]]>;
<![CDATA[Rispa Ngindana]]>
<![CDATA[ Policy & Governance Review Vol 6 No 3 (2022): September ]]>
Publisher : <![CDATA[Indonesian Association for Public Administration ]]>
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DOI: 10.30589/pgr.v6i3.510
<![CDATA[The limitation of the government's budget is sometimes unable to accommodate the overall demand of infrastructure development which requires a large investment. Yet, the Public-Private Partnership (PPP) has been recognized as one of promising tool to build cross-sectoral collaboration to support insfrastructure development within the last few decades. Indonesia has several frameworks of PPP cooperation to accomplish development goals as stated in The Minister of Development Planning Act No. 4/2015. Despite several frameworks provided by the government. This research uses a qualitative approach which is conducted through interviews with several key informants as well as relevant observation. The result of this research shows that PPP has been fully implemented in Lamongan. Through the attractiveness of marine tourism, the local government of Lamongan Regency is looking for investment in tourism development through PPP. Wisata Bahari Lamongan and Mazola (Maharani Zoo Lamongan) are two tourist attractions that implement a private partnership funding system with the Build Operate Transfer (BOT) scheme. This mechanism is used sustainably as an operational effort for Lamongan and Mazola Marine Tourism (Maharani Zoo Lamongan). Revenue from tourism is included in the Regional Original Revenue (PAD) and as private sector income in this project.]]>
<![CDATA[ANALISIS PROGRAM INFRASTRUKTUR KOTA MALANG (TINJAUAN VALUE FOR MONEY) ]]>
<![CDATA[Anggoro, Damas Dwi]]>;
<![CDATA[Kumalasari, Ima]]>;
<![CDATA[Nashihah, Durratun]]>
<![CDATA[ PANGRIPTA Vol. 5 No. 2 (2022): Pangripta Jurnal Ilmiah Kajian Perencanaan Pembangunan ]]>
Publisher : <![CDATA[Badan Perencanaan Pembangunan Kota Malang ]]>
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DOI: 10.58411/qar8x376
<![CDATA[Infrastruktur kota menjadi dasar penunjang untuk mempermudah mobilitas masyarakat. Perencanaan ruang yang terkendali dan terkoordinir dengan baik memberikan kualitas ruang yang memberikan dampak kemakmuran bagi masyarakat. Setidaknya dari program kegiatan yang telah dilaksanakan dengan anggaran yang besar, masih menyisakan beragai permasalahan. Penelitian ini bertujuan untuk menganalisis pengukuran kinerja program kegiatan Dinas Pekerjaan Umum, Penataan Ruang, Perumahan dan Kawasan Permukiman Kota Malang berdasarkan tinjauan Value for Money dari sisi ekonomi, efisiensi, dan efektifitas. Metode penelitian menggunakan pendekatan kualitatif dengan jenis penelitian studi kasus namun untuk memperdalam permasalahan maka analisis data yang digunakan mengacu pada konsep Value for Money. Hasil Penelitian menunjukkan bahwa (1) Hasil pengukuran kinerja dari sisi ekonomis menunjukkan keseluruhan program menunjukkan hasil yang ekonomis, yang ditandai dengan terlaksananya penghematan pada masing-masing program; (2) Hasil pengukuran kinerja yang ditinjau dari sisi efisiensi menunjukan hasil yang efisien, walaupun terdapat 3 program yang meliputi program yang tingkat outputnya tidak sesuai dengan target yang telah ditetapkan, namun hal ini tidak menjadi hambatan untuk mencapai tingkat efisiensinya (3) Hasil pengukuran kinerja yang ditinjau dari sisi efektifitas menunjukkan hasil bahwa hanya terdapat 3 indikator capaian hasil yang dapat dikatakan efektif, yang mana menjadi menarik ketika dilakukan pengukuran namun ketujuh program tidak mencapai sasaran efektivitas.]]>
<![CDATA[Interactive economics learning with audio-visual media (Sales Ratio Assessment case study) ]]>
<![CDATA[Damas Dwi Anggoro]]>;
<![CDATA[Tommy Anggriawan]]>;
<![CDATA[Deni Agus Setyono]]>
<![CDATA[ Inovasi Kurikulum Vol 21, No 2 (2024): Inovasi Kurikulum, May 2024 ]]>
Publisher : <![CDATA[Himpunan Pengembang Kurikulum Indonesia (HIPKIN) ]]>
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DOI: 10.17509/jik.v21i2.68826
<![CDATA[Tax education in secondary or vocational schools has an essential role in forming a good understanding of the tax system. This research aims to increase students' understanding of the Assessment Sales Ratio (ASR) method in economics learning through audio-visual media. ASR, often used in property valuation for tax purposes, was selected as a case study. The audio-visual media used includes video tutorials and interactive quizzes. Video tutorials are designed to explain ASR concepts and applications with engaging animations and diagrams, while interactive quizzes test students' understanding after watching the videos. This research uses a Research and Development (RnD) approach to develop and test the effectiveness of this learning media. The research results show that using audio-visual media can increase students' understanding significantly compared to traditional teaching methods. Student feedback also shows that audio-visual media makes learning more interesting and easier to understand. These findings indicate that integrating audio-visual media in economics learning can effectively overcome difficulties in understanding complex concepts. The recommendation of this research is the further development of interactive educational content for economics and accounting subjects at the secondary school level. AbstrakPembelajaran perpajakan di sekolah menengah atau kejuruan memiliki peranan penting dalam membentuk pemahaman yang baik tentang sistem perpajakan. Penelitian ini bertujuan untuk meningkatkan pemahaman siswa tentang metode Assessment Sales Ratio (ASR) dalam pembelajaran ekonomi melalui penggunaan media audio visual. ASR, yang sering digunakan dalam penilaian properti untuk keperluan perpajakan, dipilih sebagai studi kasus. Media audio visual yang digunakan meliputi video tutorial dan kuis interaktif. Video tutorial dirancang untuk menjelaskan konsep dan aplikasi ASR dengan animasi dan diagram yang menarik, sementara kuis interaktif menguji pemahaman siswa setelah menonton video. Penelitian ini menggunakan pendekatan Research and Development (RnD) untuk mengembangkan dan menguji efektivitas media pembelajaran tersebut. Hasil penelitian menunjukkan bahwa penggunaan media audio visual dapat meningkatkan pemahaman siswa secara signifikan dibandingkan dengan metode pengajaran tradisional. Umpan balik siswa juga menunjukkan bahwa media audio visual membuat pembelajaran lebih menarik dan mudah dipahami. Temuan ini mengindikasikan bahwa integrasi media audio visual dalam pembelajaran ekonomi dapat menjadi solusi efektif untuk mengatasi kesulitan dalam memahami konsep yang kompleks. Rekomendasi penelitian ini adalah pengembangan lebih lanjut dari konten pendidikan interaktif untuk mata pelajaran ekonomi dan akuntansi di tingkat sekolah menengah.Kata Kunci: media audio visual; nilai jual objek pajak; penilaian rasio penjualan (ASR)]]>
<![CDATA[LOCAL ECONOMIC RESILIENCE STRATEGY DURING THE COVID-19 PANDEMIC: DIGITAL BUSINESS ]]>
<![CDATA[Hidayati, Firda]]>;
<![CDATA[Novita, Asti Amelia]]>;
<![CDATA[Anggoro, Damas Dwi]]>
<![CDATA[ Mimbar : Jurnal Penelitian Sosial Dan Politik Vol 11 No 1 (2022): Mimbar Jurnal Penelitian Sosial dan Politik (Juni) ]]>
Publisher : <![CDATA[Faculty of Social and Political Sciences Universitas Prof Dr Hazairin, SH ]]>
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DOI: 10.32663/jpsp.v11i1.2274
<![CDATA[The Covid-19 pandemic has caused an economic crisis in Indonesia. Local businesses are the most affected sector. An efficient strategy is needed to overcome the impact of the pandemic so that Micro, Small and Medium Enterprises (MSMEs) can survive in a crisis. Digital business empowerment is one of the solutions. Digital media is used to support marketing activities, financial management, and product promotion through social media, marketplaces, and websites. The purpose of this study is to determine the process of empowering digital businesses to increase MSME business income as a strategy for local economic resilience. This study uses descriptive qualitative research methods with data analysis Strengths, Weaknesses, Opportunities, Threats (SWOT). The results of the study indicate that the community empowerment process is divided into three stages by looking at the enabling, empowering, and protecting aspects. The enabling process shows the potential of handicrafts. Empowering is done through product marketing digitalization training. And protecting as an effort to protect the new system developed in the marketing process]]>
<![CDATA[Pendampingan Digital Marketing bagi UMKM di Desa Wisata Bumiaji: Digital Marketing Assistance for MSMEs in Bumiaji Tourism Village ]]>
<![CDATA[Rahayu, Sri Mangesti]]>;
<![CDATA[Anjarwi, Astri Warih]]>;
<![CDATA[Anggoro, Damas Dwi]]>;
<![CDATA[Alfandia, Nurlita Sukma]]>
<![CDATA[ PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 9 No. 4 (2024): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat ]]>
Publisher : <![CDATA[Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya ]]>
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DOI: 10.33084/pengabdianmu.v9i4.6314
<![CDATA[MSME owners must employ digital media to promote their products effectively. Micro, Small, and Medium Enterprises (MSMEs) that possess online connectivity, utilize social media platforms and enhance their e-commerce capabilities would attain more incredible business growth and profitability advantages than MSMEs that still need to acquire these skills. The purpose of conducting community service activities in 2023 is to aid MSME owners in the surrounding area with digital-based marketing so that they may stimulate the economy of Bumiaji Tourism Village to become an autonomous and progressive village. The Batu Orange Cake shop based in the Bumiaji Tourism Village is the focus of the internet marketing campaign. The implementation approach elucidates the sequential stages of executing the proposed solution to address partner issues, specifically the planning and execution phases. Community outreach initiatives are scheduled to take place from August to October 2023. This mentorship activity focuses on supporting the proprietor of Oren's Cake company in the Bumiaji Tourism Village, specifically in social media marketing. The service team collaborated in producing a video that will be utilized as Batu Orange Cake's content on Instagram. In addition, support is offered in utilizing Instagram as a platform for digital marketing. The expectation is that upon completing this activity, Instagram account owners and managers will retain the ability to continue using Instagram.]]>
<![CDATA[Pemanfaatan Konten Media Sosial Instagram dan Blog dalam Peningkatan Literasi Penelitian pada Mahasiswa Program Studi Perpajakan ]]>
<![CDATA[Anggoro, Damas Dwi]]>;
<![CDATA[Anjarwi, Astri Warih]]>;
<![CDATA[Alfandia, Nurlita Sukma]]>
<![CDATA[ Alamtana: Jurnal Pengabdian Masyarakat UNW Mataram Vol 6 No 1 (2025): Edisi Mei 2025 ]]>
Publisher : <![CDATA[LPPM UNIVERSITAS NAHDLATUL WATHAN MATARAM ]]>
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DOI: 10.51673/jaltn.v6i1.2447
<![CDATA[Program Pengabdian kepada Masyarakat (PKM) ini bertujuan meningkatkan literasi riset perpajakan melalui media digital, khususnya blog dan Instagram Tax Talks ID sebagai sarana pembelajaran interaktif. Program ini menyajikan konten edukatif berupa artikel, infografis, dan video secara sistematis untuk memperluas akses metodologi riset bagi mahasiswa dan akademisi. Kegiatan dilakukan melalui tahap perancangan, implementasi, dan evaluasi. Hasilnya menunjukkan peningkatan jumlah konten, kunjungan blog oleh 220 pengguna, serta interaksi tinggi di Instagram dengan 249 pengikut. Lebih dari 80% peserta merasa puas dengan materi yang diberikan. Temuan ini menegaskan efektivitas media digital sebagai solusi inovatif dalam mendukung pembelajaran riset perpajakan. Dengan pendekatan berkelanjutan, Tax Talks ID berpotensi menjadi pusat pembelajaran digital yang memperkuat keterampilan penelitian mahasiswa di era digital.]]>
<![CDATA[STRATEGI KEBIJAKAN PENGGALIAN PENDAPATAN ASLI DAERAH ]]>
<![CDATA[Anggoro, Damas Dwi]]>;
<![CDATA[Alfandia, Nurlita Sukma]]>
<![CDATA[ Profit: Jurnal Adminsitrasi Bisnis Vol. 12 No. 2 (2018): Profit : Jurnal Administrasi Bisnis ]]>
Publisher : <![CDATA[FIA UB ]]>
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DOI: 10.21776/ub.profit.2018.012.02.2
<![CDATA[With the implementation of regional autonomy, the regions have the right to manage the finances of their respective regions and impose levies on the community in the form of taxes and regional retribution. Local Taxes and Local Levies are part of Regional Original Income (ROI). Local governments do not have fiscal independence so they are still very dependent on the portion of the Balancing Fund from the Central Government in financing regional expenditures. This research is expected to be able to find a strategy in the form of a policy of extracting local revenue which is considered the most appropriate. The descriptive qualitative approach with the type of descriptive research is used to be able to answer these problems. The results of this study state that the implementation of the ROI excavation policy in several research locations in Indonesia is in accordance with Law No. 28 of 2009. However, there are still limited areas in actively collecting taxes. The results of the SWOT analysis found six strategies for extracting local revenue, namely follow-up of collection actions, simplifying investment permits, conducting censuses and extending Local Tax Subjects, coordinating with related agencies, utilizing information technology for taxes and levies, improving service quality, assisting taxpayers and obligatory Retribution, and provision of technical guidance from the central government. ]]>
