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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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Gay Group Fighting For SOGIE: Policy Advocacy of The Elimination of Sexual Violence Bill by Gaya Nusantara Organization Hidayati, Lutfia Nurul; Nurany, Fierda
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 29, No. 1
Publisher : UI Scholars Hub

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Abstract

The aim of the research was to discover the importance of the agenda of the gay group in fighting for SOGIE towards the bill draft on the Elimination of Sexual Violence (ESV) through policy advocacy. In Indonesia, LGBTIQ groups remain getting violence and discrimination based on SOGIE. The problem was regarded as fight of the actors in a policy framework from the integrated advocacy theory which said by Roem Topatimasang. Integrated policy advocacy provides an important device for practitioner to make a policy change that was helped by an interested group. This research used a qualitative research method with a descriptive approach. Research location was the Gaya Nusantara foundation. The informant consisted of four informants involved in the advocacy struggles. The result of the research showed that the Gay group incorporated in the Gaya Nusantara foundation in fighting for SOGIE to be included in the specific bill had not produced positive result in favor of them who insisted on the importance they brought.
The Urgency of Sugar Sweetened Beverages Excise Policy: A Literature Study for Implementation in Indonesia Hambali, Mohamad Luhur
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 29, No. 1
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Diabetes diseases should become an alert for all people around the world, including Indonesia. Being one of the ten diseases that are classified as dangerous diseases, diabetes is estimated to infect 700 million people by 2045. Strategic steps must be taken by the Indonesian government, one of them is through the implementation of fiscal policy on the collection of Sugar Sweetened Beverages (SSB) Excise. Using secondary sources data through literature review by looking for information about countries that have implemented the SSB Excise, this paper goals are to analyze the urgency of implementing a SSB Excise that can be applied by the Indonesian government, by reflecting on the implementation of policies that have been implemented in other countries around the world. This paper is limited to the number of extensive and in-depth related research, and still not describe yet using a full detail research method about the evidence which related to the urgency of this excise policy, so it would be beneficial for other researcher, especially in Indonesia who would make it depth. The result of this paper is that the SSB Excise policy is appropriate and should be implemented in Indonesia, in the form of implementing the Excise Tax in the sugar sweetened beverage industry, which can imitate the excise policies of the UK & Thailand. So that the results of this SSB Excise revenue can be earmarked for the benefit of overcoming health costs caused by diabetes, as well as improving health-based public facilities.
Analysis of Regional Tax Potential of Pamekasan Regency Anggoro, Damas Dwi; Indriani, Indriani; Wilopo, Wilopo
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 29, No. 1
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Abstract

Fiscal decentralization is a critical element in the implementation of regional autonomy where the central government gives authority to local governments to manage their finances independently. Pamekasan regency is one of the region that has succeeded in increasing the ratio of local own-source revenue (Pendapatan Asli Daerah/PAD) by rising the potential of its regional tax sector. However, several problems arising may cause inaccuracies in collecting local tax revenues. This study aims to analyze the potential loss of local taxes in Pamekasan regency. A qualitative approach sourced from primary data (interviews or filling the questionnaires) and secondary data (obtained and recorded by other parties, secondary data are the realization of Pamekasan Regency's original revenue) was adopted in this study. Results showed several potential tax leakages have occurred in Pamekasan regency with tax gap of 43% was sourced from total hotel tax revenue realization, 60.4% of total restaurant tax realization, 86% of total entertainment tax realization, 81% of total parking tax realization, and 32% of the total in groundwater tax realization. This study provides several policy recommendations for local governments to increase the potential for local tax revenues in the future.
Unveiling The Impact of Covid-19 And The Policy Implications On Indonesian Small Businesses: Where Do They Hurt The Most? Wahyuni, Sri; Ikasari, Novita
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 29, No. 1
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Abstract

The catastrophic impact of COVID-19 Pandemic on micro, small and medium enterprises (MSMEs) is well-presented across countries featured on a helicopter view. However, studies on business activities as proxies to business functions that are exclusively affected by the pandemic are scarcely found, which in turn might cause ineffective recovery policy. Using Indonesia as a case in point, this study aims at codifying the particular business activities to proxy the functions that have been impacted across the sectors and business owners’ perception on the government’s policy. The study uses indicators for three business functions that are qualitatively constructed from previous studies to ensure their robustness. Data from the 220 respondents across Indonesia are collected using a non-probability sampling technique and the questionnaire is distributed online. The results are presented in descriptive statistics along with Kruskal-Wallist test to detect any difference across industries and duration of business. The study finds that production is the most severely impacted on creative sectors, whilst human resources issues are rampant for manufacturing and financial issues remain the center of the conundrum for all sectors. Notwithstanding the fatalistic result of downfall in demand of goods and services, the second most impacted business activity is productivity due to the reduced working hour of employees. In terms of COVID-19 Pandemic policy, financing facilities and health protocol are equally impactful for small businesses. These findings provide unambiguous evidence on specific business activities that are impacted, that is beneficial for evidence-based policy making.
The Antecedents and Consequences of Individual Adaptive Performance: A Systematic Literature Study Nandini, Widya; Gustomo, Aurik; Sushandoyo, Dedy
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 29, No. 2
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Abstract

The emergence of industry 4.0 and the dynamic changes in the market have urged organizations to be more agile. An organization demands that its employees have a high adaptive performance to be agile. Existing research on individual adaptive performance, however, emerges from various contexts, including the context of an employee’s develop-ment process and organizational capabilities. Thus, a systematic literature study to identify the topics addressed in the existing studies and the research gap as the foundation for future research direction is scarce and needed. This study analyzes fifty-nine highly relevant papers based on the topics and research approaches/methods. From the analysis, it is found that learning and training strategies are the topics that are less investigated; therefore, such issues are suggested to be conducted in future studies to fill the knowledge gap.Moreover, it is also proposed in this paper a conceptual model that is built based on learning and training strategies. The model can be used to enhance our understanding of the mechanism of individual adaptive performance. Regarding the research approach, it is found in this study that much of the existing research employed a quantitative research approach. Therefore, it is suggested that future research use other research approaches, including a mixed-method approach. Such an ap-proach is argued powerfully in delivering the result of a study that is both thorough and broad in addressing the top-ic of the mechanism of individual adaptive performance.
Transfer Pricing Settlement in Indonesia: A Note for Tax Authority, Tax Court, and Taxpayers based on the Tax Court Decisions Tambunan, Maria R.U.D.
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 29, No. 2
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Abstract

Transfer pricing disputes have been quite high and have been considered as an important issue in taxation system in Indonesia. The high level of these disputes should be a common concern, especially to examine how the dispute process occurred and how to resolve it. This study aims to discuss the tax auditor, taxpayer, and tax court judge behavior’s prior to the transfer pricing issue and how to reduce the dispute. This study uses tax court decisions settled year 2015-2019 as the locus of the study. The research uses qualitative approach and qualitative method. The data was collected from the study documentation, literature review and interview to the key informants. The research shows that the increase of transfer pricing disputes might be caused by the aggressive tax audit behavior. This aggressive tax audit behavior resulted the less reliable audit finding that lead the taxpayer to submit the appeal to the tax court. Unfortunately, for many cases, the tax court decision seemed inconsistent. No certain indicators stated by the judges that a transaction has or has not satisfied the arm’s length principle. Thus, tax court decision could not sufficiently be considered as a reference for future potential case. With this phenomenon, the tax auditor needs to increase the competence and comply with the tax audit guideline. Similarly, the taxpayer also needs to fully disclose their transfer pricing documentation. Finally, the judges should improve their expertise on transfer pricing and follow the international business dynamics.
Collaboration Between Jimbaran Indigenous Village Government and Civil Society in Addressing Impacts of Covid-19 Crisis Antari, Ni Putu Bayu Widhi; Lestari, Ni Luh Yuni
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 29, No. 2
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This paper aims to explain the collaboration between the Jimbaran indigenous village government and civil society in addressing the impacts of the COVID-19 Crisis. Additionally, it also explains why collaboration between those actors occurred. Utilizing an interpretive approach, this phenomenological study uncovers the collaboration between the indigenous village government and civil society in Jimbaran Regency, Bali. The data is collected through desk study, observation, and semi-structured interviews. Based on the data analysis, collaboration is initiated by civil society through their creative ideas. It was then discussed and supported by the legitimate actor from the regency, the ward, and the indigenous village government. This collaboration, which occurred in economic and health activities, can be carried out thanks to the existence of rules, actors' understanding of citizens' needs, religious values and actors' principles, complementary roles between the indigenous village government and civil society, strong actors' commitment, understanding of the benefits of collaboration, stakeholders' appreciation, and the roles of the head of the citizen empowerment unit (CEU) as an enabler of this collaboration. According to these findings, it is understood that the involvement of organizations with informal and formal legitimation is required in carrying out activities to address complex crises such as COVID-19. The actors also should involve in both the economic and health aspects of the crises because these aspects significantly impact livelihood. Local values play significant roles in strengthening collaboration.
The Effects of Business Digitalization and Knowledge Management Practices on Business Performance: Findings from Indonesian Micro, Small, and Medium Enterprises Sijabat, Rosdiana
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 29, No. 2
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Abstract

Studies analyzing the link between business digitalization, knowledge management practices, and business performance are rare, especially within the context of Indonesian Micro, Small, and Medium Enterprises (MSMEs). As such, this study investigates the effects of business digitalization and knowledge management practices on the performance of MSMEs. It thus offers novel insight into the mediative influence of knowledge management on the digitalization and performance of MSMEs. Primary data, collected from 95 entrepreneurs involved in MSMEs, were used to test four hypotheses regarding the effect of business digitalization on knowledge management practices and business performance using a structural equation model. This study finds that digitalization has a positive and significant effect on the knowledge management practices and business performance of MSMEs. It also finds that knowledge management practices have a positive and significant effect on business performance, as it partially mediates the influence of digitalization on business performance. This mediative influence, thus, is an important factor that should be considered when attempting to accurately describe the link between business digitalization and performance. These findings indicate that MSMEs in Indonesia should better explore the potential benefits of digitalization. Likewise, entrepreneurs and managers should attempt to better understand, adopt, and implement digital business and knowledge management practices. These practical recommendations stem from the theoretical findings of this study, i.e., that knowledge management plays an important role in the digitalization of business activities, thereby improving business performance.
Enhancing Citizens’ Participation in Planning and Budgeting in Kibaha Town Council, Tanzania Malipula, Mrisho M
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 29, No. 2
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Citizens’ participation is deemed key in the planning and budgeting of developmental activities, but grassroots participation in such endeavors has proven problematic. Against such a backdrop, this study examined citizens’ participation in planning and budgeting processes in local governments. It explores the nature and level of citizens’ participation in planning and budgeting, as well as challenges impeding their participation in the same KTC. The study employed a qualitative stakeholder analysis that involved a sum of 42 interviewees. 24 participated in 3 FGDs involving women, youth, and farmers, and 18 as Key Informants purposively picked among Councillors, WDC members, CSO leaders, and KTC officials with knowledge of planning and budgeting processes. A desk review was employed to triangulate FGDs and KIIs findings. The data garnered in this study underwent thematic content analysis and was descriptively discussed. The study unveils that space for local participation in KTC is diminutive and most of the Kibaha inhabitants neither have a proper understanding of their Council’s planning and budgeting processes nor the ability to informally participate in the same. Equally, procedures and structures for community engagement for effective citizens’ participation in the monitoring and evaluating of development interventions hardly exist. Such a situation constrains the promotion of effective, responsive, and responsible government at the local level. In light of the weaknesses highlighted, this article calls for deliberate efforts to build capacities and create space for citizen participation to meet the objective of decentralization and fast-track improved public service delivery in Tanzania.
How is the Transfer Pricing Concept “Arm’s Length Principle” Applied in Indonesia? Tambunan, Maria R.U.D.
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 29, No. 3
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The research is aimed at analyzing how the arm’s length principle has been applied to transfer pricing cases in Indonesia. The arm’s length principle has become a global formula used by entities to ascertain that the transaction value has been done in an acceptable manner. The arm’s length principle has also become a fundamental basis in Indonesian tax regulations to assess the fairness of price for transactions undertaken by multinational entitles with their affiliation located outside the Indonesia’s jurisdiction. This research used qualitative approach and qualitative research method. The research shows that the manufacturing entities in Indonesia are mostly contract manufacturers which have less risks and non-sophisticated functions. The contribution to global value chain is not substantial. However, the way it has been assessed with regard to its affiliated transaction does not follow its function. The tax authority selected a certain method, transaction net margin method (TNMM) that may be flawed to test the price fairness for such a condition. The test was performed at the level of operating profit of the company without being affected by differences in transactions at the level of operational costs and functions. This behavior could be done differently among individual tax auditors. Therefore, the tax authority may consider institutionalizing a unit to specifically deal with transfer pricing issue.

Page 27 of 32 | Total Record : 319

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