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ANALISIS KEPATUHAN PEMBAYARAN PAJAK BUMI DAN BANGUNAN DI KABUPATEN BOGOR (STUDI BERDASARKAN SURAT PEMBERITAHUAN PAJAK TERHUTANG DESA LIGARMUKTI)
Full text linkLand and Building Tax is a tax imposed on individuals who own land, whether managed or unmanaged. Land and Building Tax is a standalone tax, and its revenue belongs to the largest category. This research aims to analyze the compliance with Land and Building Tax payment in Bogor Regency, specifically in Ligarmukti Village. In this study, the researcher aims to determine the extent of tax compliance among residents residing in Ligamukti Village and identify factors preventing the compliance rate in Ligamukti Village from reaching 100%. This is a qualitative research with a descriptive approach. Data collection techniques include observation, interviews, and documentation. The results of this research indicate that there is a significant number of residents who are negligent in paying taxes, and there is a lack of socialization regarding the importance of tax payment
ANALISIS STRATEGI SISTEM PEMUNGUTAN PAJAK REKLAME DALAM UPAYA MENINGKATKAN PENERIMAAN PAJAK DAERAH KOTA DEPOK
Full text linkLocal taxes and levies are the important sources of revenue for the regional government in organizing governance and community services. High local revenue reflects good resources management and can be used to develop public facilities and social activities. According to Koteen (in Salusu, 1996), there are several strategies such as organizational strategy, program strategy, supporting resources strategy, and institutional strategy. SWOT (Strengths, Weaknesses, Opportunities, Threats) analysis was used to evaluate the institution condition. The aim of this research is to find out which strategies used by the regional financial agency (Badan Keuangan Daerah—BKD) of Depok to deal with obstacles and efforts that can be made related to the billboard tax billing system in the city of Depok. Based on the analysis, organizational and institutional strategies had been run well, but the program strategy needed to improve its billboard tax socialization. Supporting resources strategy needed additional training for the employees, and the monitoring and administration in internal and external factors had to be tightened to improve the legal compliance and effectiveness, the realization of billboard tax in the last 4 years, namely from 2019 to 2022, had continued to increase, and the most significant is the revenue in 2022 which was Rp 36,909,071,794 however the realization of bilboard tax revenue had decreased, so that there needed several special strategies to escalate the realization of revenue in the regional financial agency (Badan Keuangan Daerah—BKD) of Depok. Obstacles dealt with included billboard tax objects installed without permission, lack of bilboard taxpayers in fullfillingthe billboard tax obligations, public non- compliance in paying billboard taxes. Efforts made were to continue conducting socialization and education on billboard tax billing to increase taxpayers’ awareness, to improve resources by conducting training and optimizing the owned technology and to carry out regular evaluation to amend errors occured
Implementasi Kebijakan Sistem Zonasi Dalam Penerimaan Peserta Didik Baru (PPDB) Studi Kasus di SD Negeri Balekambang 01 Pagi Kecamatan Kramat Jati
Full text linkThis study aims to analyze the implementation of the zoning system policy in New Student. Admissions (PPDB) at State Elementary School of Balekambang 01 Pagi, Kramat Jati District, based on George Edward III’s theory. This policy is based on the Ministry of Education, Culture, Research, and Technology Regulation No. 1 of 2021, the Special Region of Jakarta Governor Regulation No. 15 of 2024, and Decree of the Head of the Special Region of Jakarta Provincial Education Office No. 92 of 2024. This study examines the success of policy implementation through the four key elements of Edward III’s theory: communication, resources, disposition, and bureaucratic structure. The findings indicate that the policy implementation has supported the equitable access to education; however, several challenges were identified, including suboptimal policy socialization, limited school facility capacity, and resistance from the community. The solutions implemented by the school include enhancing socialization efforts, utilizing a digital system for registration, and proposing infrastructure capacity improvements. This study also provides recommendations to improve the effectiveness of the zoning policy, such as improving cross-sector communication, increasing school capacity, and ensuring equitable quality education. These findings have important implications for the future development of the zoning policy to create more inclusive and equitable access to education
Pengaruh Gaya Kepemimpinan Transformasional, Hubungan Kerja Dan Tupoksi Pegawai Terhadap Kinerja Pegawai Pada Kecamatan Cibarusah Di Bekasi
Full text linkTransformational leadership style, harmonious working relationships, and effective implementation of duties and functions are seen as elements that play a significant role in improving employee performance. This study aims to analyze the effect of transformational leadership style, working relationships, and main tasks and functions (tupoksi) of employees on employee performance in Cibarusah District, Bekasi Regency. Employee performance is an important factor in realizing optimal public services. The research approach used is quantitative descriptive. Primary data were obtained by distributing questionnaires to 46 respondents who were employees in Cibarusah District. The data analysis technique used simple and multiple linear regression analysis to determine the effect of each independent variable on the dependent variable. The results of the study indicate that the magnitude of the influence of transformational leadership style on employee performance is 83%, work relationships are 82.90%, and the implementation of duties and functions contributes significantly to 80.60%. Simultaneously, these three variables have a significant influence on employee performance in Cibarusah District of 88.50%. This study provides recommendations to Cibarusah District to continue to improve the quality of leadership, build harmonious work relationships, and ensure that the implementation of employee duties and functions runs well in order to encourage increased performance and more optimal public services
Implementasi Kebijakan Pemerintah dalam Pengawasan Pangan Olahan Setelah Beredar di Indonesia
Full text linkOne of the functions of BPOM (the National Agency of Drug and Food Control) is to supervise processed food products after they are distributed. The objective of this study is to describe the implementation of Government Policies (BPOM) in Supervising Processed Food Products After They Are Distributed in Indonesia. According to BPOM’s 2022 Annual Report, routine inspections were conducted on 11,410 food distribution facilities, resulting in 8,221 (72.05%) facilities meeting the requirements (MK) and 3,140 (27.52%) facilities not meeting the requirements (TMK) in terms of applying Good Distribution Practices for Processed Foods (CPerPOB). The type of research used by the researcher is descriptive qualitative research, which studies existing issues and the established procedures. Based on the research findings, it shows that the implementation of BPOM policies has been conducted well, although there are some challenges. These challenges include the lack of available training or seminars for food inspectors, inadequate facilities and infrastructure, and the lack of networking across sectors.The solution provided by BPOM is to organize seminars or similar training sessions to align the understanding and perspectives between BPOM and business operators. The recommendation given in this study is to strengthen coordination between BPOM and business operators. This research can provide important information to the public,encouraging consumers to remain vigilant by frequently checking KLIK (Packaging, Label, Distribution Permit, and Expiry Date
Pengaruh Kompetensi Pegawai, Sarana Prasarana dan Koordinasi Terhadap Kinerja Pegawai di Badan Pengelolaan Aset Daerah Provinsi DKI Jakarta
Full text linkBerdasarkan observasi awal, permasalahan kinerja pegawai di Badan Pengelolaan Aset Daerah (BPAD) Provinsi DKI Jakarta terutama terkait dengan pengelolaan dan pengamanan aset daerah. Dengan kata lain, permasalahan kinerja SKPD yang belum mencapai standar yang ditetapkan berkaitan dengan permasalahan Kepuasan Kerja Pegawai. Tujuan penelitian ini adalah untuk menganalisis dan mengevaluasi pengaruh kompetensi pegawai, sarana prasarana dan koordinasi secara bersama-sama terhadap kinerja pegawai di Badan Pengelolaan Aset Daerah Provinsi DKI Jakarta. Populasi dan sampel dalam penelitian berjumlah 63 orang yang merupakan Pegawai Badan Pengelolaan Aset Daerah Provinsi DKI Jakarta. Berdasarkan hasil pengolahan data menggunakan program statistik SPSS ver. 25.0, terbukti variabel kompetensi (X1), sarana prasarana (X2) dan koordinasi (X3) secara bersama-sama berpengaruh positif dan signifikan terhadap kinerja pegawai (Y). Hasil uji yang ditunjukkan dengan nilai F hitung adalah 39,988 dan tingkat signifikansi 0,00 sementara nilai F tabel sebesar 2,67. Karena nilai F hitung (229,576) lebih besar dari F tabel (2,77) dan tingkat signifikansi 0,00 lebih kecil dari probabilitas signifikansi α =0,05, maka H0 ditolak dan H1 diterima, sehingga dapat dikatakan bahwa kompetensi, sarana prasarana dan koordinasi secara bersama-sama berpengaruh positif dan signifikan terhadap kinerja pegawai dan persentase pengaruh variabel kompetensi pegawai, sarana prasarana, koordinasi terhadap kinerja pegawai adalah sebesar 92,1% dan sisanya sebesar 7,9% dipengaruhi oleh variabel lain yang tidak dimasukkan kedalam model.  
Marketing Analysis of Kopi Kenangan: Enhancing Customer Purchase Decisions
Full text linkThis research examines the marketing strategy of Kopi Kenangan, a Grab-and-Go coffee brand founded in 2017. On its first day, it sold 700 cups of coffee, showing strong market interest. The company uses the 4P marketing mix (Product, Price, Place, Promotion) effectively, supported by product innovation and active social media promotion. Kopi Kenangan targets Millennials and Gen Z, who often visit coffee shops to relax and socialize. The brand offers a unique customer experience through tasty, affordable drinks, modern café designs, and free WiFi. This research uses a qualitative narrative method, based on secondary data from journals, articles, and market reports. The analysis includes content analysis and SWOT analysis. The results show that Kopi Kenangan has strong brand recognition and market opportunities, but also faces competition and potential risks. Its success lies in building a positive brand image, maintaining high product quality, and using smart marketing strategies. While image attracts interest, product quality is a key factor in actual purchasing decisions. To sustain growth, Kopi Kenangan must continue to innovate, maintain quality, and stay connected with the preferences of young consumers. This study gives valuable insights for businesses aiming to thrive in the competitive coffee market by appealing to the younger generatio
Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan dan Sanksi Perpajakan Terhadap Keapatuhan Wajib Pajak (Studi kuantitatif di Yayasan Islam Al-Qudwah Depok)
Full text linkPajak daerah mempunyai peranan yang sangat penting bagi perkembangan pembangunan daerah. Permasalahan mengenai tingkat kepatuhan wajib pajak di Indonesia menjadi salah satu permasalahan yang sangat penting. Karena jika kepatuhan wajib pajak rendah, maka wajib pajak cenderung menghindari pembayaran pajak. Penghindaran pajak ini akan menimbulkan kerugian bagi negara yaitu berkurangnya penerimaan negara yang bersumber dari pajak, sehingga akan menyebabkan perkembangan Indonesia menjadi terhambat. Metode penelitian yang penulis gunakan adalah metode kuantitatif, dengan mengambil sampel sebanyak 82 responden. Penelitian ini menggunakan teknik proposional random sampling. Variabel bebas penelitian ini adalah kesadaran, kualitas dan sanksi. Variable terkaitnya adalah kepatuhan. Analisis yang digunakan dalam penelitian ini menggunakan SPSS 28 yang berisi Uji Validitas, Uji Reliabilitas dan pengujian Hipotesis yang berisi korelasi, Uji Korelasi, Uji Koefisien Determinasi, Uji Regresi Linier Berganda, Uji f dan Uji t. Nilai koefisien korelasi R mencapai 0.576. Artinya nilai tersebut menjelaskan bahwa hubungan kesadaran wajib pajak, kualitas pelayanan pajak dan sanksi perpajakan dengan kepatuhan wajib pajak adalah sedang. Besar pengaruh kesadaran wajib pajak, kualitas pelayanan pajak dan sanksi perpajakan secara simultan terhadap kepatuhan wajib pajak karyawan Yayasan Islam Al-Qudwah Depok sebesar 33,2%. Dengan demikian semakin baik kesadaran wajib pajak, kualitas pelayanan pajak dan sanksi perpajakan maka dapat lebih meningkatkan kepatuhan wajib pajak.  
Kebijakan Fasilitas PPN Yang Dibebaskan Atas Jasa Keuangan Perbankan Dalam Kemudahan Pelaksanaan Administrasi Perpajakan
Full text linkThe HPP Law changes the tax provisions related to VAT on banking financial services from the previous provisions which were the delivery of services exempted from VAT to the delivery of taxable services exempted from VAT. This has caused a reaction from the banking industry because it is considered to increase administration for banking financial service actors. The purpose of this study is to determine the policy of VAT facilities exempted from banking financial services in facilitating the implementation of tax administration and to determine the problems caused by the implementation of this policy. The method in this study uses a descriptive qualitative method with documentation and interviews with several sources. The results of the study indicate that the policy of VAT facilities exempted from banking financial services has not met the principles of efficiency and simplicity. This is a consequence of the emergence of administrative fulfillment obligations due to changes in the status of banking financial services from Non JKP to JKP which is exempted, resulting in ineffective and inefficient administration in terms of time and costs incurred
Analisis Kualitas Pelayanan Perizinan Usaha Restoran Melalui Penerapan Online Single Submission (OSS) di Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Provinsi DKI Jakarta
Full text linkPenelitian ini bertujuan untuk menganalisis kualitas pelayanan perizinan usaha restoran melalui sistem Online Single Submission (OSS) di Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu (DPMPTSP) Provinsi DKI Jakarta. Dengan penerapan OSS, diharapkan proses perizinan menjadi lebih transparan, efisien, dan cepat. Metode penelitian yang digunakan adalah pendekatan deskriptif kualitatif dengan pengumpulan data melalui observasi, wawancara, dan kuesioner kepada pelaku usaha restoran yang menggunakan layanan OSS. Hasil penelitian menunjukkan bahwa penerapan OSS memberikan beberapa manfaat, seperti kemudahan akses layanan secara daring dan peningkatan transparansi dalam prosedur perizinan. Namun, terdapat beberapa kendala yang mempengaruhi kualitas pelayanan, antara lain masalah teknis dalam sistem OSS, keterbatasan sumber daya manusia yang belum sepenuhnya siap, serta kurangnya pemahaman dari pelaku usaha terhadap penggunaan sistem tersebut. Di samping itu, kecepatan dan responsivitas petugas juga masih menjadi perhatian utama dalam upaya peningkatan kualitas layanan. Penelitian ini menyarankan beberapa langkah perbaikan, seperti peningkatan pelatihan bagi petugas, peningkatan sosialisasi kepada pelaku usaha, serta pembenahan infrastruktur teknologi untuk mendukung kinerja OSS. Dengan mengatasi kendala-kendala tersebut, diharapkan DPMPTSP Provinsi DKI Jakarta dapat meningkatkan kualitas pelayanan perizinan secara menyeluruh, mendukung iklim usaha yang lebih kondusif, dan mendorong pertumbuhan sektor bisnis di DKI Jakarta