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All Journal Al-Zayn: Jurnal Ilmu Sosial & Hukum Studi Administrasi Publik dan ilmu Komunikasi
Nurul Rabiatul Adawiyah
Unknown Affiliation
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Tarif Ppn 12%: Tantangan Dan Masalah Dalam Kebijakan Publik di Indonesia Nurkamiden, Dwi Rahmatia; Raihan A. Hanasi; Nurul Rabiatul Adawiyah; Indah Putri Pakaya; Purnasari Sabubu; Aprilia Latif; Novliana Igirisa
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 1 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i1.3091

Abstract

Kenaikan tarif Pajak Pertambahan Nilai (PPN) menjadi 12% pada tahun 2025 merupakan langkah strategis pemerintah untuk memperkuat penerimaan dan menjaga keberlanjutan fiskal, namun kebijakan ini menimbulkan konsekuensi struktural terhadap konsumsi rumah tangga, stabilitas harga, dan keberlangsungan UMKM. Melalui studi literatur terhadap publikasi ilmiah dan dokumen resmi pemerintah, penelitian ini menemukan bahwa meskipun PPN 12% berpotensi meningkatkan ruang fiskal negara, kebijakan tersebut juga menghadirkan tekanan ekonomi yang signifikan bagi kelompok rentan dan pelaku usaha kecil. Oleh karena itu, efektivitas implementasinya sangat bergantung pada kesiapan kelembagaan, strategi komunikasi publik, dan penyediaan mekanisme kompensasi yang memadai agar tujuan fiskal dapat tercapai tanpa memperburuk ketimpangan sosial–ekonomi.
Analisis Dasar Hukum dan Penerapan Standar Pelayanan Minimal (SPM) dalam Penyelenggaraan Pelayanan Publik Sri Yuliyanti Mozin; Regina Alfanesya Machmud; Regina Rahmadani Ismail; Nurul Rabiatul Adawiyah; Ralda Ivanka A Labino
Studi Administrasi Publik dan ilmu Komunikasi Vol. 3 No. 2 (2026): Mei: Studi Administrasi Publik dan ilmu Komunikasi
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/studi.v3i2.976

Abstract

Abstract This study aims to analyze the legal basis and mechanisms for implementing Minimum Service Standards (MSS) in public service delivery in Indonesia. As a strategic instrument, the MSS is designed to ensure the fulfillment of citizens' constitutional rights through quality basic services. Using qualitative research methods with a juridical-normative approach, this study evaluates the extent to which the implementation of the MSS has been able to create equitable access to services and identifies crucial factors influencing its success. The results indicate that although the MSS has a solid legal basis through Law No. 23 of 2014 and Government Regulation No. 2 of 2018, the reality on the ground still shows significant gaps. Implementation of this policy is often hampered by low organizational capacity at the regional level, limited human resource (HR) competency, inaccurate sectoral data, and weak inter-institutional coordination. This study concludes that the effectiveness of the MSS is highly dependent on strengthening regional fiscal capacity, political commitment of leadership, and the integration of valid data-based planning. This is necessary to achieve social justice and equitable welfare within the framework of a welfare state in Indonesia.
Co-Authors Aprilia Latif Indah Putri Pakaya Novliana Igirisa Nurkamiden, Dwi Rahmatia Purnasari Sabubu Raihan A. Hanasi Ralda Ivanka A Labino Regina Alfanesya Machmud Regina Rahmadani Ismail Sri Yuliyanti Mozin