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BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
Published by Universitas Indonesia
ISSN : 08543844     EISSN : 23557826     DOI : https://doi.org/10.20476/jbb
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
The scope includes but is not limited to: public policy, administrative reform, local government studies, public and private governance, digital governance and business, digital finance, innovation, entrepreneurship, small businesses, people and culture in organization, knowledge management, organizational behavior, fiscal policy, tax administration, international tax, and the politics of taxation.
Arjuna Subject : Umum - Umum
Articles 319 Documents
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Pengaruh Kualitas Layanan terhadap Kepuasan Pelanggan dalam Membentuk Loyalitas Pelanggan ARYANI, DWI; ROSINTA, FEBRINA
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 17, No. 2
Publisher : UI Scholars Hub

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Abstract

The aim of the research is to analyze how the service quality can affect customer’s satisfaction in shaping costumer’s loyalty. The research is quantitative and uses non-probability purposive sampling technique. The instrument of the research uses questionnaires which were analyzed with Structural Equation Modeling. The result of the research shows that the five dimensions, i.e. physical evidence, empathy, reliability, quickness, and guaranty positively affect the service quality. The other results show that customer’s satisfaction is a preceding factor of customer’s loyalty. The direct effect of service quality on customer’s loyalty does not sustain the research, since the researcher did not find any significant direct relation between service quality and customer’s loyalty.
Harmonisasi Pajak Tidak Langsung atas Konsumsi di Negara-Negara Anggota ASEAN Gunadi, GUNADI; NURCHAMID, TAFSIR; SETYOWATI, MILLA SEPLIANA; JATI, WISAMODRO
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 17, No. 2
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Abstract

This research discusses the possibility of harmonizing indirect consumption tax system in the ASEAN member countries, inter alia, Indonesia, Vietnam, Malaysia and Singapore with three principal goals: (1) to explain the provision of indirect consumption tax system in that four countries, (2) to describes the process of indirect consumption tax system in the EU, and (3) to analyze the alternative of indirect consumption tax system in the ASEAN member countries. In order to encourage the operational of AFTA aiming at the free movement of goods and services within this region, indirect consumption tax becomes important phenomenon to talk about because despite her contribution to the state revenues, this kind of tax may conctitute an obstacle of this cross- border free movement of goods and services. To overcome this problem, with the reference of what has been done in the European Union, it appears that it is the appropriate time to discuss the harmonization of indirect consumption tax. However, it is no doubt that some problems may arise due to the differences in the applicable law of each country, including rates, and formal law as well. Furthermore, the different in administrative systems may also lead to difficulties in administering the tax and control over tax harmonized system. The introduction of a single standard rate and an acceptable ”uniform system” become issues to be much discussed, especially related to revenue, uniform model policy and implementation, including mechanism to minimize tax fraud.
Analisis Perlakuan Pajak Penghasilan Bagi Wajib Pajak Wanita Kawin ANGGARSARI, SUSI DIAH
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 17, No. 2
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Abstract

The research aims to analyze the income tax application for married women who fulfill their tax rights and obligations by themselves in the context of gender and taxable unit. The data in this qualitative research were collected through literature study and in-depth interview. In addition there is a comparison with Malaysia in terms of tax rights and obligations for married women taxpayers who fulfill their tax rights and obligations by themselves. The result of the research shows that there is limitation on the right of the married women to fulfill their tax rights and obligations by themselves, i.e. there is a restriction for the fulfillment of the tax rights of a married woman who becomes the head of the family. More over, in practice, the rule concerning the married women taxpayers who have to fulfill their income tax by themselves still sets problems for both the taxpayers and tax-officers. Therefore we need a socialization process in order to make known the stipulations concerning married women who have to fulfill their tax rights and obligations by themselves.
Kajian terhadap Pelaksanaan Kebijakan Subsidi Minyak Goreng untuk Rumah Tangga Miskin di Kota Depok PRIANTO, SIGIT INDRA
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 17, No. 2
Publisher : UI Scholars Hub

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Abstract

The subsidy program of cooking oil for underprivileged households in Depok Municipality consists of two liters cooking oil per each underprivileged household with subsidy value of IDR 2.500 per liter. This research is qualitative, descriptive, and interpretive. The purpose of this research is to describe the problems which emerged in the implementation stage of cooking oil subsidy program in Depok Municipality. The result of this research shows that Depok Municipality encountered disparity problem of subsidy allocation with the amount of underprivileged household targets. Moreover, the other problems included technical and managerial aspects which were faced by local government in Depok Municipality. These problems also influenced the effectiveness of the program implementation.
Analisis Pemberdayaan Peran dan Fungsi Camat KHAIRI, AKMAL
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 17, No. 2
Publisher : UI Scholars Hub

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Abstract

. The legal foundation change on the local governance affects the change of status, role, and function of the sub-district’s head. In the past a sub-district’s head is the person in full charge of an area, however now he is only part of local apparatuses who get his authority if there is a delegation from the Regent/Mayor. To increase the role of the sub-district head in its area, the local government of Depok did some empowerment efforts. The research aims to analyze the sub-district head empowerment done by the local government of Depok by doing case study in three sub-districts in Depok, i.e. Beji, Sukmajaya, and Pancoran Mas. The paradigm of the research is positivistic with qualitative technique of data collecting thorugh in-depth interview and literature study. The result of the research shows that the empowerment done by the local government of Depok is not optimal. The sub-district organization is merely considered complimentary, therefore has les strategic authority.
Evaluasi Pendahuluan terhadap Aspek Fisik dan Kelembagaan Program Pengembangan Destinasi Percandian Muaro Jambi CHOIRINNISA, SARAH
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 17, No. 2
Publisher : UI Scholars Hub

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Abstract

The aim of the research is to conduct an initial evaluation on the physical and institutional aspects of the destination development program of Muaro Jambi temples. The research uses quantitative approach by referring to the concept of tourism destination quality, of tourism organizational competence, and institutional competence indicator. The result of the research shows that Muaro Jambi temples have not been sustained by the availability of adequate amenitas amenity and transportation, even though they have great historical, geological, and agricultural attractiveness. Institutionally, the program becomes the responsibility of tourism organizations in the level of central, provincial, and regency governments with vertical relation mechanism and coordination. However, the condition of tourism-supporting private sectors and the quality of human resources have become challenges for the government to accomplish the vision of Muaro Jambi temples as a world’s tourism destination based on historical site and the center of Buddhism culture in Asia.
How ‘Pro Corporate Cash-Flow Tax’ Design May Promote The Development Of Telecommunication Industry Rosdiana, Haula
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 17, No. 3
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Abstract

Telecommunication industry (‘the industry’) plays an important role in economic growth. Therefore, it is beneficial when the Government prepares policies enhancing the development of this industry. This study offers an alternative design of income tax system namely Pro Corporate Cash-flow Tax (PCCFT). The PCCFT is developed from the angle of Supplyside Tax Policy concept. This policy encourages the private sector to increase its supply of products by possibly removing the provisional withholding tax system (i.e., Art 23 Income Tax).1 As withholding tax on business income absorbs industry’s fund, its removal effectively injects the industry with working capital. In addition thereto, the recharacterization of income may jointly reduce cost of taxation and therefore improving the business climate. This research employs constructivism paradigm with mixed approaches. PCCFT appears to be able to minimize opportunity costs, while offering the industry some advantages (including potential revenue). For the Government, it may increase potential tax revenue as well as non-tax revenue (e.g. radio frequency fee and dividends), universal service obligation fee, penetration facilities and teledencity fees. Moreover, this design may create job opportunities and alleviate poverty as well as improve prosperity.
Welfare State, The 1945 Constitution, and Industrial Relations Pakpahan, Muchtar
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 17, No. 3
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Abstract

Welfare state is the goal of KSBSI since its declaration on 25th April 1992. Unions which are members of the ITUC (International Trade Union Confederation) as the basic Social Democracy, their goal must either be welfare state or KSBSI. In other occasion, when Soekarno spoke before court in 1937, he stated that the goal of the proclamation the independence of Indonesia was to build a welfare state. In addition, when the founding fathers declared the 1945 Constitution, they placed welfare state as a state goal for the interest of the peoples. Without the implementation of a welfare state, the welfare of the peoples will never be realized.
Development of Dynamic Capabilities of Education Service Policy Processes in Jembrana, Bali Anwar, Rozan
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 17, No. 3
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Abstract

The paper believes that dynamic capabilities of public organizations, founded upon able human resources and agile process, shall result on adaptive public policies, thus forming dynamic governance. The paper adopts the model developed by Neo and Chen (2007) in their study on the government of Singapore. The study object of this paper is public services in Jembrana, Bali. The paper combines both quantitative (SEM structural equation test) and qualitative approaches. The qualitative method consists of in-depth descriptive analysis of interview responses and Soft System Methodology (SSM) to devise the public policy development process model. SEM structural equation test provides the correlation of (i) able people to thinking-again, (ii) agile process to thinking-ahead, (iii) agile process to thinking-across, (iv) thinking-again to thinking-across, and (v) thinking-again to thinking-ahead. Conceptual development model using qualitative SSM suggests complementary relations to SEM structural equation test, where dynamic capabilities are concentrated in the thinking-again aspect whereas thinking-ahead and thinking-across are concentrated in the initiative of Jembrana Regent. The qualitative-descriptive analysis suggests that the behaviour of the Jembrana Regency governance reflects the skills of developing dynamic capabilities: thinking ahead, thinking again, and thinking across.
The Effects of Bureaucracy Internal Politics towards Citizen Satisfaction Lanin, Dasman
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 17, No. 3
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Abstract

The contradiction between the point of view of organization-internal political games in bureaucracy and professional behaviour of bureaucrats has been a general issue of public service in Indonesian local government. Some researchers, as Mintzberg, have viewed organization-internal politics games in a bureaucracy as a certainty. Organization-internal politics has naturally existed in an organization with its positive impacts. The political games phenomena in a government bureaucracy could be a mechanism of dynamic changes of a status-quo. Meanwhile, some researchers have viewed that professional bureaucracy should be free from political party interests and cliques. In other words, they should be neutral and fair toward citizen in their services. The problem is whether this organization-internal politics can be a significant influence as a drive or determinant factor for citizen satisfaction with local government service. This article tries to reveal the influence of internal politics bureaucracy towards citizen satisfaction, in an effort to test the two variables in providing the basic needs of citizens. Quantitative approach is used in this study. The findings of this study indicate that the two variables were negatively correlated. Therefore, organization-internal politics could be an absolute predictor that has to be considered to citizen satisfaction with local government service as an outcome of service and democratic accountability of local public service provider.

Page 15 of 32 | Total Record : 319

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