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All Journal Journal of Governance Journal of Mathematics Instruction, Social Research and Opinion MIMBAR INTEGRITAS Jurnal Pengabdian Nusantara
I Gusti Ayu Agung Dewi Sucitawathi Pinatih
Universitas Pendidikan Nasional
Religion Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences

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Is Higher Better - Evaluating VAT Rate Hikes Through Buoyancy In Indonesia Grace Sicilia Muchtar; I Gusti Ayu Agung Dewi Sucitawathi Pinatih
Journal of Mathematics Instruction, Social Research and Opinion Vol. 5 No. 1 (2026): March
Publisher : MASI Mandiri Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58421/misro.v5i1.1270

Abstract

This study investigates the effectiveness of Value Added Tax (VAT) rate increases in Indonesia by analyzing VAT revenue buoyancy and examining the key factors that influence its performance. Employing a quantitative research approach, the study utilizes secondary time-series data from 2019 to 2024, sourced from the Directorate General of Taxes, Statistics Indonesia, and the Ministry of Finance of the Republic of Indonesia. A regression-based analysis is conducted to measure the responsiveness of VAT revenue to economic growth, taxpayer compliance, inflation, and tax administrative policies. Tax buoyancy serves as the primary indicator for evaluating the effectiveness of the 2022 VAT rate increase policy. The findings demonstrate that the VAT rate increase has proven effective in the short to medium term, with buoyancy values consistently exceeding one since policy implementation, indicating that VAT revenue growth has outpaced economic growth. Nevertheless, the sustainability of this effectiveness depends not only on rate adjustments but also on structural factors, including taxpayer compliance, administrative reforms, and the broadening of the VAT base. The planned selective increase of the VAT rate to 12 percent in 2025 reflects the government’s cautious approach to balancing revenue generation with fairness considerations, although its impact on VAT buoyancy is expected to be moderate. Empirical results further highlight the critical role of taxpayer compliance in ensuring the success of VAT policy. The introduction of the Coretax system by the Directorate General of Taxes is identified as a strategic step to strengthen administration and enhance compliance. Despite the regression analysis showing multicollinearity among some variables, the overall direction of the relationships remains consistent. The study concludes that VAT revenue performance is shaped by the interplay of tax rates, compliance levels, and structural reforms, and it recommends future research with expanded datasets and refined analytical techniques to provide deeper insights into the long-term effectiveness of VAT policies.
ECO FRIENDLY, BRIGHTER FUTURE, THROUGH SUSTAINABLE WASTE MANAGEMENT: EDUKASI PENGELOLAAN SAMPAH BERKELANJUTAN DI SMP NEGERI 3 MANGGIS, DESA ANTIGA, KABUPATEN KARANGASEM I Gusti Ayu Agung Dewi Sucitawathi Pinatih; Made Kalpika Pradnyaswari; Katarina Maria Gelu Unaraja
MIMBAR INTEGRITAS : Jurnal Pengabdian Vol 4 No 1 (2025): JANUARI 2025
Publisher : Biro Administrasi dan Akademik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/mimbarintegritas.v4i1.5713

Abstract

Sampah merupakan salah satu permasalahan yang saat ini melanda hampir seluruh wilayah di Provinsi Bali. Pengelolaan sampah berkelanjutan (sustainable waste management) menjadi solusi yang digencarkan berbagai negara di seluruh dunia. Pengelolaan sampah berbasis hulu tersebut menekankan pada kemampuan masyarakat untuk mengolah sampah menjadi produk inovatif. Proses edukasi dalam pengelolaan sampah tersebut harus dimulai sejak dini, terutama di bangku sekolah. Observasi lapangan telah menunjukkan bahwa sebagian besar siswa SMP Negeri 3 Manggis belum memiliki pengetahuan dan ketrampilan dalam mengelola sampah berkelanjutan melalui metode Ecobrick. Melalui kegiatan penyuluhan dan praktik pengelolaan sampah berbasis Ecobrick diharapkan semakin meningkatkan pemahaman, kepekaan, dan ketrampilan pengelolaan sampah secara berkelanjutan.
Effectiveness of Regional Cooperation Implementation in Enhancing Public Service Delivery: Evidence from Jembrana Regency Gd Indra Willy Nugraha; I Gusti Ayu Agung Dewi Sucitawathi Pinatih
Jurnal Pengabdian Nusantara Vol. 4 No. 4 (2026)
Publisher : Konsorsium Nasional Pengelola Jurnal Pengabdian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jpn.v4i4.236

Abstract

This study aims to analyze the effectiveness of regional cooperation in improving public service delivery in Jembrana Regency. Using a qualitative approach with a case study design, data were collected through in-depth interviews, documentation, and observation. The findings reveal that regional cooperation has contributed positively to enhancing public service accessibility, responsiveness, and institutional capacity. However, its effectiveness remains moderate and uneven across sectors. Several challenges were identified, including weak coordination among institutions, sectoral ego, limited financial and infrastructural resources, and inadequate monitoring and evaluation mechanisms. Furthermore, some cooperation initiatives tend to be formalistic and lack strong operational implementation, resulting in a gap between policy objectives and actual outcomes. The study also finds that improvements in public service quality are not solely driven by regional cooperation but are also influenced by internal bureaucratic reforms. Therefore, regional cooperation should be positioned as a complementary mechanism within a broader governance framework. Strengthening coordination, institutional capacity, and evaluation systems is essential to optimize the effectiveness of regional cooperation in supporting sustainable public service improvement.
Implementation of Green Politics in Asia: A Systematic Literature Review I Gusti Ayu Agung Dewi Sucitawathi Pinatih
Journal of Governance Volume 11 Issue 1: (2026)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62870/jog.v11i1.35926

Abstract

Environmental issues are a major issue faced by various countries in the world, which requires policies to address climate change and carbon emissions. This study aims to explain the implementation of green politics in Asian countries and understand the role of the state in promoting green politics in Asia by comparing it with the European model. The research method uses a systematic literature review (SLR) through three important stages, namely (1) PICO (2) Prism Flowchart, and (3) Data extraction and analysis. The results of the study found that the implementation of green politics in Asian countries has different policy variations, ranging from the Green Silk Road policy, the elimination of nuclear energy, the Emissions Trading System, SSTC and CASE, urban green space policies, reforestation, and strengthening regional cooperation with UNEP. The role of the state in green politics in Asia functions as a regulatory state that compiles, unifies, and enforces rules, while the European state model functions as an orchestrating state, namely a state that plays a role in facilitating cooperation with non-state actors.
Co-Authors Gd Indra Willy Nugraha Grace Sicilia Muchtar Katarina Maria Gelu Unaraja Made Kalpika Pradnyaswari