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All Journal Transparansi Jurnal Ilmiah Ilmu Administrasi Jurnal Pajak Vokasi (JUPASI) Abiwara : Jurnal Vokasi Administrasi Bisnis
Muhammad Firzah
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Economics, Econometrics & Finance Social Sciences Other

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Implementasi Peraturan Menteri Perhubungan Nomor 33 Tahun 2018 Tentang Pengujian Tipe Kendaraan Bermotor dalam Penerapan Surat Keputusan Rancang Bangun (SKRB) Online di Direktorat Sarana Transportasi Jalan Wemppy Ardi Yanto; Muhammad Firzah
Jurnal Pajak Vokasi (JUPASI) Vol. 7 No. 2: Maret 2026
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

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Abstract

Penelitian ini bertujuan untuk menganalisis implementasi Peraturan Menteri Perhubungan Nomor 33 Tahun 2018 tentang Pengujian Tipe Kendaraan Bermotor dalam penerapan SKRB Online di Direktorat Sarana Transportasi Jalan. Digitalisasi dalam layanan publik, khususnya dalam sektor transportasi, menjadi kebutuhan mendesak untuk meningkatkan efisiensi dan transparansi dalam pengelolaan pengujian tipe kendaraan bermotor. Sistem SKRB Online diterapkan untuk mendukung percepatan layanan kepada perusahaan karoseri dalam memperoleh pengesahan rancang bangun kendaraan bermotor. Namun, dalam implementasinya masih terdapat kendala seperti keterbatasan sumber daya manusia, keterlambatan sistem akibat gangguan teknis, serta keterbatasan infrastruktur yang memengaruhi efektivitas penerapan kebijakan ini. Penelitian ini menggunakan metode kualitatif deskriptif dengan pendekatan teori Implementasi Kebijakan George C. Edwards III, yang mencakup aspek komunikasi, sumber daya, disposisi, dan struktur birokrasi. Teknik pengumpulan data dilakukan melalui wawancara mendalam dengan pemangku kepentingan, observasi langsung terhadap penerapan SKRB Online, serta studi dokumentasi terkait regulasi dan prosedur pelaksanaannya. Hasil penelitian menunjukkan bahwa implementasi SKRB Online telah berjalan cukup efektif, didukung dengan sarana dan prasarana yang memadai serta operator yang responsif dalam melaksanakan proses pengesahan. Namun, hambatan utama masih berasal dari stabilitas jaringan internet, kurangnya tenaga operator yang terampil, serta disiplin dalam melengkapi dokumen persyaratan yang memengaruhi ketepatan waktu layanan. Sebagai upaya perbaikan, penelitian ini merekomendasikan peningkatan kualitas sumber daya manusia melalui pelatihan teknis aplikasi SKRB Online, perbaikan infrastruktur jaringan internet, serta optimalisasi sistem pengelolaan layanan berbasis digital agar lebih terintegrasi. Evaluasi berkala terhadap implementasi kebijakan ini juga diperlukan guna memastikan efektivitas dan efisiensi dalam penyelenggaraan layanan publik yang berbasis teknologi. Dengan optimalisasi penerapan SKRB Online, diharapkan tata kelola pengujian tipe kendaraan bermotor dapat semakin transparan, cepat, dan sesuai dengan standar yang telah ditetapkan oleh Kementerian Perhubungan.Kata Kunci: Implementasi Kebijakan; SKRB
Perlindungan Konsumen di Indonesia dalam Perspektif Kebijakan Publik (Analisis Kualitatif atas Fragmentasi Kelembagaan, Risiko Digital, dan Kesenjangan Pemulihan Hak Konsumen) Muhammad Firzah
Abiwara : Jurnal Vokasi Administrasi Bisnis Vol. 7 No. 1: September 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

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Abstract

Consumer protection in Indonesia faces a structural transition from conventional market disputes to complex public policy problems driven by digital markets, institutional fragmentation, and weak consumer redress. This article analyzes consumer protection in Indonesia from a public policy perspective using a qualitative descriptive method and policy analysis design. The study relies on documentary research using official regulations, government reports, complaint statistics, and peer-reviewed literature published mainly between 2018 and 2025. Data validity is strengthened through source triangulation by comparing official datasets from the Ministry of Trade/BPS, BPKN, OJK, YLKI, and international organizations. The findings show that consumer protection is challenged by four major issues: the expansion of digital and non-marketplace transactions, institutional fragmentation among regulatory bodies, the emergence of platform-based risks such as dark commercial patterns, and a persistent redress gap. Empirical data show that Indonesia's e-commerce transactions reached Rp1,288.93 trillion in 2024, while 84.21% of the transaction value came from non-marketplace channels. BPKN recorded 1,733 consumer complaints in 2024 with potential losses of Rp424.25 billion, yet recovered losses reached only about Rp44.82 billion. The article argues that consumer protection must shift from complaint-based and sectoral governance toward integrated, risk-based consumer protection. The study recommends Integrated Consumer Protection Governance through legal reform, platform accountability, national complaint data integration, online dispute resolution, collective redress, and digital compliance audit. Keywords: Consumer Protection; Public Policy; Digital Economy; Institutional Fragmentation; Policy Analysis; Indonesia;
Efektivitas Pemeriksaan Pajak Penghasilan Badan: Studi pada KPP Pratama Padang Sidempuan: (The Effectiveness of Corporate Income Tax Audits: A Study at the Padang Sidempuan Primary Tax Office) Muhammad Firzah
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol. 8 No. 1: Juni 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/transparansi.v8i1.5336

Abstract

Tax audit serves as a strategic instrument in the government’s efforts to enhance state revenue. However, its implementation in the field has not yet fully achieved the established targets, as indicated by the substantial number of fiscal adjustments to income and expense components that do not comply with tax regulations. This study aims to analyze the effectiveness of tax audit implementation on the Annual Income Tax Return (SPT) of corporate taxpayers at the Primary Tax Office (KPP Pratama) Padang Sidempuan, under the Regional Office of the Directorate General of Taxes (DJP) North Sumatra II. The research method employed is a descriptive qualitative approach through field observations and interviews. The results reveal that the effectiveness of tax audit implementation remains suboptimal. This condition is attributed to the decline in tax audit revenue realization, delays in the submission of tax returns by taxpayers, and the limited number of tax auditors relative to the size of the working area and audit targets. Nevertheless, the implementation of tax audits at KPP Pratama Padang Sidempuan continues to demonstrate a high level of integrity, as reflected in adherence to procedures, transparency, effective communication, and adequate supporting facilities and infrastructure.
Co-Authors Wemppy Ardi Yanto