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All Journal Global Komunika : Jurnal Ilmu Sosial dan Ilmu Politik Indonesian Journal of Public Administration Review ALADALAH: Jurnal Politik, Sosial, Hukum dan Humaniora
Jerry Indrawan
Universitas Pembangunan Nasional "Veteran" Jakarta
Humanities Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Hambatan Implementasi Coretax dalam Reformasi Birokrasi Perpajakan Indonesia Khairunisa Putri; Salma Zulfa Nur Habibah; Aulia Putri Maharani; David Jonathan Kristian Simanjuntak; Fairuz Arkan Fatihah; Aqil Teguh Fathani; Jerry Indrawan
ALADALAH: Jurnal Politik, Sosial, Hukum dan Humaniora Vol. 4 No. 2 (2026): ALADALAH: Jurnal Politik, Sosial, Hukum dan Humaniora
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/aladalah.v4i2.1924

Abstract

Indonesia's tax bureaucracy reform has entered a critical phase with the launch of the Core Tax Administration System (Coretax) by the Directorate General of Taxes (DGT) on December 31, 2024, formally implemented in January 2025. Designed to integrate all taxation processes into a single digital platform, Coretax represents the most ambitious digital transformation in Indonesian tax administration history. However, its early implementation revealed significant technical and institutional obstacles that undermined its intended efficiency gains. This study aims to analyze the barriers to Coretax implementation within the framework of Indonesia's tax bureaucracy reform. Using a qualitative case study method with semi-structured interviews and documentation techniques, data were collected from DGT officials and analyzed through George C. Edwards III's policy implementation theory, encompassing four variables: communication, resources, disposition, and bureaucratic structure. The findings reveal that implementation barriers are multidimensional: communication gaps stem from uneven digital literacy among users; resource readiness claims do not fully reflect real field capacities; institutional framing obscures variation in staff adaptation; and bureaucratic fragmentation impedes coordinated responses across units. These four variables operate simultaneously and reinforce one another, producing systemic institutional dysfunction that hinders optimal Coretax implementation
Efektivitas Pengawasan Bawaslu DKI Jakarta dalam Menangani Pelanggaran Netralitas Aparatur Sipil Negara pada Pilkada 2024 di DKI Jakarta Tiara Julianti Haryanto; Bintang Aura Mayesa Putri; Ismoyo Sekar Prastin; Muhammad Akbar Rahmadhani; Bagus Dwi Andhika; Jerry Indrawan; Aqil Teguh Fathani
Indonesian Journal of Public Administration Review Vol. 3 No. 3 (2026): May
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/par.v3i3.6034

Abstract

Netralitas Aparatur Sipil Negara (ASN) merupakan prinsip fundamental dalam penyelenggaraan pemilihan kepala daerah yang demokratis dan berintegritas. Namun, pelanggaran terhadap prinsip ini masih kerap terjadi di berbagai daerah di Indonesia, sebagaimana tercermin dari 433 laporan dugaan pelanggaran netralitas ASN yang tercatat secara nasional selama Pilkada Serentak 2024. Penelitian ini bertujuan untuk mengidentifikasi bentuk-bentuk indikasi pelanggaran netralitas ASN, menganalisis mekanisme pengawasan Bawaslu DKI Jakarta, serta menilai efektivitas pengawasan tersebut dalam konteks Pilkada 2024 di DKI Jakarta. Penelitian menggunakan metode kualitatif dengan pendekatan deskriptif. Data primer diperoleh melalui wawancara mendalam dengan Anggota Bawaslu DKI Jakarta selaku Koordinator Divisi Penanganan Pelanggaran, sedangkan data sekunder bersumber dari studi pustaka dan dokumen regulasi. Analisis dilakukan menggunakan kerangka teori pengawasan Mockler (1972) dan teori efektivitas organisasi Steers (1977). Hasil penelitian menunjukkan bahwa bentuk pelanggaran netralitas ASN terbagi atas pelanggaran berbasis media sosial dan keterlibatan fisik dalam kampanye. Mekanisme pengawasan Bawaslu DKI Jakarta mencakup penetapan standar, pengukuran kinerja melalui patroli dan pemantauan digital, perbandingan dengan standar regulasi, serta tindakan korektif preventif dan represif. Secara keseluruhan, pengawasan Bawaslu DKI Jakarta dinilai efektif dalam dimensi pencegahan, yang dibuktikan dengan tidak ditemukannya pelanggaran netralitas ASN selama Pilkada 2024. Keberhasilan ini didukung oleh strategi sosialisasi masif, adaptasi terhadap dinamika digital, serta faktor eksternal seperti karakteristik sosial Jakarta dan tingkat kesejahteraan ASN yang relatif tinggi.
Analisis Implikasi Pengesahan RUU TNI Dalam Sinergi Sipil-Militer dan Konsolidasi Demokrasi di Indonesia Yuzak Nur Fathoni; Akhdan Daffa Ahmad; Rana Rau’atur Rushufah; Jose Benrivo Sipayung; Jerry Indrawan
Global Komunika : Jurnal Ilmu Sosial dan Ilmu Politik Vol 8 No 1 (2025): Global Komunika Vol. 8 No. 1 2025
Publisher : FISIP UPNVJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33822/gk.v8i1.10919

Abstract

This study aims to provide an analysis of the impact of the ratification of the TNI Bill on the dynamics of relations between the military and civilians which produces 2 research questions, namely With the ratification of this TNI Bill, how can it change the Synergy between Civil and Military Institutions? And What is the impact of the ratification of the TNI Bill on the sovereignty of Democracy in Indonesia. The above objectives are attempted to be achieved by correlating the theory of Civil-military relations, democratic consolidation, and the concept of civil supremacy which are packaged in the form of descriptive qualitative research. research used to explore and interpret the meaning of a social phenomenon. The results obtained from this study are that the TNI Bill could be a threat to the implementation of democracy in Indonesia, with the revised article of the article which is considered to have changed the democratic order and threatens the division of the military and civilians. Of course, this can be a real threat and it is possible that in the future the power held by the military could increase and will also recreate the concept of ABRI's dual function in regulating bureaucracy in Indonesia. So from this research it can be concluded that the TNI Bill will be one of the policies that has the potential to bring big problems because it has damaged the democratic order, especially regarding public participation in regulating the bureaucracy.
Co-Authors Akhdan Daffa Ahmad Aqil Teguh Fathani Aulia Putri Maharani Bagus Dwi Andhika Bintang Aura Mayesa Putri David Jonathan Kristian Simanjuntak Fairuz Arkan Fatihah Ismoyo Sekar Prastin Jose Benrivo Sipayung Khairunisa Putri Muhammad Akbar Rahmadhani Rana Rau’atur Rushufah Salma Zulfa Nur Habibah Tiara Julianti Haryanto Yuzak Nur Fathoni