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Epistemik: Indonesian Journal of Social and Political Sciences
Published by Epistemik Press
ISSN : -     EISSN : 2807811X     DOI : https://doi.org/10.57266/epistemik.v3i2
Core Subject : Social,
Social Sciences
Epistemik: Indonesian Journal of Social and Political Sciences is an open access, and peer-reviewed journal. Epistemik main goal is to disseminate current and original articles from researchers and practitioners on various contemporary social and political issues, e.g.: identity politics, civil society, social movement, social development, citizenship & public management, public policy & innovation, politics & security, media, political economy, and governance & democracy. All articles have been published in Bahasa and English. Submissions are open year-round on April and October. Before submitting, please ensure that the manuscript is in accordance with Epistemik focus and scope, written in Bahasa and English, and follows our author guidelines & manuscript template.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 62 Documents
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Pengelolaan Administrasi Perpajakan pada Pajak Bumi dan Bangunan Perdesaan dan Perkotaan oleh Badan Pendapatan Daerah Kota Serang Tahun 2022-2023 Juliana; Cadith, Juliannes
Epistemik: Indonesian Journal of Social and Political Science Vol 6 No 1: April, 2025
Publisher : Epistemik Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57266/epistemik.v6i1.373

Abstract

This study focuses on analyzing the administration of local taxes related to urban and rural land and building tax (PBB P2) at the Regional Revenue Agency (Bapenda) of Serang City during the period of 2022–2023. The objective of this research is to examine the implementation of local tax administration for PBB P2 in Serang City. A descriptive qualitative method is employed, utilizing the local tax administration theory proposed by M. Ikhsan and Roy V. Salomo, which outlines five key administrative stages: identifying tax subjects and objects, determining the taxable value, collecting and receiving tax payments, recording tax revenues, and enforcing tax laws or regulations. The findings reveal that the administration of PBB P2 in Serang City remains suboptimal, resulting in revenue targets not being fully achieved. Key challenges include discrepancies in PBB P2 object data, inadequate facilities and infrastructure for mobile tax services, limited human resources for tax assessments and the absence of enforcement officers, insufficient public outreach regarding PBB P2 payments, and a lack of strict enforcement of tax sanctions.
Implementasi Kebijakan Pengelolaan Pariwisata pada Situs Citaman Kab. Pandeglang, Banten Nengsih, Yusti; Stiawati, Titi
Epistemik: Indonesian Journal of Social and Political Science Vol 6 No 1: April, 2025
Publisher : Epistemik Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57266/epistemik.v6i1.376

Abstract

This study examines the implementation of cultural tourism policies at the Citaman Site, located in Pulosari District, Pandeglang Regency, Banten Province. The research addresses several key issues, including the limited dissemination of information regarding the site's tourism development, insufficient infrastructure and facilities, and a lack of active involvement from the Pandeglang Regency Tourism and Culture Office in terms of management, oversight, and maintenance. Additionally, there has been no formal assignment requiring the site's custodian to report on tourism development progress. The research applies George C. Edward III’s policy implementation theory, which includes four main indicators: communication, resources, disposition, and bureaucratic structure. Using a descriptive method with a qualitative approach, the findings reveal that the implementation of the cultural tourism policy at the Citaman Site has been ineffective. This is due to the inadequate outreach by the Tourism and Culture Office, poor facility development, limited oversight and maintenance efforts, and the absence of formal reporting duties assigned to the site's custodian.

Page 7 of 7 | Total Record : 62

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