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All Journal JUDGE: Jurnal Hukum Jurnal Administrasi Perkantoran dan Kesekretariatan
Tri Lestari, Ayu
Unknown Affiliation
Economics, Econometrics & Finance Immunology & microbiology Law, Crime, Criminology & Criminal Justice

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KETERAMPILAN KOMUNIKASI EFEKTIF SEKRETARIS SEBAGAI KUNCI PELAYANAN PRIMA DI ERA DIGITAL Myssiliyana Putri, Anggun; Tri Lestari, Ayu; Damayanti, Ine; Salsabila, Nadjwa; Rifani Yulianti; Rahmaningtyas, Wisudani
Jurnal Administrasi Perkantoran dan Kesekretariatan Vol 4 No 1 (2025): JURNAL ADMINISTRASI PERKANTORAN dan KESEKRETARIATAN
Publisher : LPPM Politeknik Pajajaran ICB Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59820/apk.v4i1.347

Abstract

The development of digital technology requires the role of secretaries to not only master administrative skills, but also effective communication skills as a key in realizing excellent service. This research aims to analyze the role of secretary communication skills in supporting excellent service in the digital era, identify relevant forms of communication skills, and formulate development strategies. The method used is a literature study from various scientific sources such as journals, books, and related articles. The study results show that secretaries are required to have verbal and nonverbal communication skills, mastery of digital technology, interpersonal skills, and sensitivity to context and audience. The main challenges faced include limited digital literacy, lack of ethical communication training, and cross-generational communication gaps. Suggested development strategies include blended learning-based training, cross-generational mentoring, and enhancing adaptive culture in the work environment. The integration of communication skills and technology utilization is the main foundation in creating professional and highly competitive service excellence in the digital era.
Perlindungan Hukum Wajib Pajak Dalam Prespektif Asas Kepastian Hukum Purnomo, Panji; Olivia, Maya; Tri Lestari, Ayu
Judge : Jurnal Hukum Vol. 6 No. 10 (2026): Judge : Jurnal Hukum
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/judge.v6i10.2233

Abstract

This study examines taxpayer legal protection from the perspective of the principle of legal certainty in Indonesia, focusing on the integration of norms, practical application by tax authorities, and tax dispute resolution. The study employs a normative legal approach (doctrinal legal research) with a descriptive-analytical method, examining legislation, jurisprudence, and scientific literature as primary and secondary data sources. The analysis is conducted through legislative, case, and conceptual approaches to examine the extent to which taxpayer legal protection aligns with the need for legal certainty and justice in the tax system. The results show that, although legal frameworks such as the 1945 Constitution, the General Provisions and Tax Procedures Law, and their implementing regulations normatively guarantee legal protection and certainty, in practice, there is still unclear formulation of regulations, sudden policy changes, and inconsistent interpretations by tax authorities. This results in uncertainty about obligations, disparities in the treatment of similar taxpayers, and difficulties in utilizing complaint and objection mechanisms. Therefore, this study recommends normative and institutional improvements, such as simplifying and sharpening regulations, increasing policy transparency, and strengthening the independence and quality of tax courts, so that legal protection for taxpayers is truly upheld based on the principles of legal certainty, justice, and citizens' human rights.
Co-Authors Damayanti, Ine Myssiliyana Putri, Anggun Olivia, Maya Purnomo, Panji Rifani Yulianti Salsabila, Nadjwa Wisudani Rahmaningtyas