Institut STIAMI Online Journal System (Sekolah Tinggi Ilmu Administrasi Mandala Indonesia)
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IMPLEMENTASI KEBIJAKAN ASAS ULTIMUM REMEDIUM DALAM PENANGANAN TINDAK PIDANA DI BIDANG CUKAI PADA DIREKTORAT JENDERAL BEA DAN CUKAI
Full text linkThe implementation of the ultimum remedium principle on criminal acts in the field of excise at the DGCE emphasizes the reduction of potential state losses due to unscrupulous excise violators with the mechanism of imposing administrative sanctions in the form of fines. ultimum remedium is the concept of applying criminal law handling as the last resort in the problem handling process. This study aims to determine and analyze how the implementation of the ultimum remedium principle in handling excise crimes along with the obstacles and solutions to the implementation of the policy. The research methodology used is a qualitative method involving data collection techniques such as interviews, observations, and document studies to explore the experiences and perceptions of implementers and stakeholders. The results of this study showed that the policy implementation carried out by the Directorate General of Customs and Excise has not been maximized in the dimensions of communication, resources and bureaucratic structure, because there are still obstacles in its implementation. However, despite the obstacles found, this policy has an impact on the return of state revenue rights for violations in the excise sector through the mechanism of administrative sanctions (fines) excise
PENGARUH PELAYANAN PERPAJAKAN DAN KEPATUHAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK PADA KPP PRATAMA JAKARTA SENEN TAHUN 2024
Full text linkThis study aims to analyze the effect of tax services and taxpayer compliance on tax revenue at the Jakarta Senen Pratama Tax Service Office (KPP) in 2024. Tax revenue is a major component in the State Budget (APBN), so its success is highly dependent on the effectiveness of tax services and the level of taxpayer compliance. The problems that occur at the Jakarta Senen Pratama Tax Service Office include fluctuations in tax revenue and the still low level of compliance in reporting Corporate Taxpayer SPTs, which can have implications for not achieving the revenue target. This study used a quantitative approach with a descriptive method. The sampling technique in this study was carried out using simple random sampling with a total of 100 Individual Taxpayers registered with the Jakarta Senen Pratama Tax Service Office. The data was processed using SPSS Version 27, to determine the magnitude of the influence the researcher used the F test, T test and coefficient of determination. The results of the study showed that there was a positive and significant influence of Tax Services on Tax Revenue of 62.4%. There was a positive and significant influence of Taxpayer Compliance on Tax Revenue of 53.7%. Taxation Services and Taxpayer Compliance simultaneously have a positive and significant effect on Tax Revenue at KPP Pratama Jakarta Gambir Senen by 66.7%
Pengaruh Kepemimpinan, Komunikasi Interpersonal dan Lingkungan Kerja Terhadap Motivasi Kerja Pegawai Direktorat Jenderal Perkeretaapian Kementerian Perhubungan
Full text linkThe aim of this research is to find out how much influence Leadership, Interpersonal Communication and the Work Environment have on the Work Motivation of Employees of the Directorate General of Railways, Ministry of Transportation. In this research method, the research approach chosen is associative quantitative, namely research that looks for the relationship between one variable and another variable. This research was conducted at the Office of the Directorate General of Railways, Ministry of Transportation. The research and observations were carried out from May 2024 to August 2024. The sampling technique used in this research was the census method with 166 respondents, and the data analysis technique used was multiple linear regression analysis technique using SPSS version 25 software. Based on From the analysis carried out, it can be concluded that leadership, interpersonal communication and the work environment affect the work motivation of employees of the Directorate General of Railways, Ministry of Transportation, both partially and simultaneously
Proses Implementasi Peran Jabatan Fungsional Analis Legislatif dalam Mendukung Tugas dan Wewenang Dewan Perwakilan Daerah Republik Indonesia
Full text linkPenelitian ini menganalisis implementasi peran Jabatan Fungsional (JF) Analis Legislatif dalam mendukung tugas DPD RI, serta faktor-faktor penghambat dan upaya optimalisasi yang diperlukan. Menggunakan metode deskriptif kualitatif dengan purposive sampling, data dikumpulkan melalui wawancara, studi literatur, observasi, dan dokumentasi, dan dianalisis dengan model interaktif Miles, Huberman & Saldana. Hasilnya menunjukkan bahwa implementasi JF Analis Legislatif di Setjen DPD RI belum optimal, terlihat dari tidak terpenuhinya tiga dari empat aspek implementasi kebijakan menurut Model Thomas B. Smith. Faktor penghambat utama termasuk rendahnya komitmen politik pimpinan, kurangnya kejelasan peraturan tentang tunjangan, subjektivitas dalam penilaian kinerja, terbatasnya jumlah dan kualitas Analis Legislatif, serta kelemahan struktur organisasi. Untuk mengatasi hambatan ini, disarankan pengembangan sistem manajemen talenta, peningkatan kolaborasi antar-fungsional, proaktivitas Analis Legislatif, pembangunan sistem organisasi yang mendukung, dan penerapan sistem penilaian kinerja yang adil. Selain itu, penelitian ini merekomendasikan penetapan peraturan internal tentang Juknis JF Analis Legislatif, dorongan untuk penerbitan peraturan tunjangan, dan pembuatan talent mapping sebagai pedoman penempatan Analis Legislatif
The Influence of ESG and Dividend Policy on Firm Value: The Moderating Role of Financial Performance in Multinational Consumer Goods Companies Listed in Indonesia and Malaysia (2019–2023)
Full text linkThis study aims to test whether there is an influence of Environment, Social and Governance (ESG) and Dividend Policy on Company Value (PBV) with Financial Performance (ROA) as a moderating variable. This study uses samples of Indonesian and Malaysian manufacturing companies respectively during the period 2019-2023. The sample was taken using a purposive sampling method, so the number of samples used in this study was 125 financial reports and sustainability reports from 25 (Indonesia 18 and Malaysia 7) manufacturing companies during the period 2019-2023. Hypothesis testing used in the study uses panel data regression analysis and moderated regression analysis (Moderated Regression Analysis) with the help of E-VIEWS software. The results of the hypothesis test prove that in Indonesia ESG and dividend policy have no effect on PBV. However, there are differences in Indonesia and Malaysia. Then the results of the test together (Indonesia and Malaysia) ROA is unable to strengthen ESG against PBV and ROA is able to strengthen Dividend Policy against PBV
Exploring The Interplay Of Organizational Commitment, Culture, And Job Satisfaction In Enhancing Employee Performance
Full text linkThis study investigates the relationships among organizational culture, organizational commitment, work-life balance, and job satisfaction in Bank XYZ, encompassing employees across various regional offices in/ Indonesia. Utilizing a quantitative research design, a survey was conducted with 304 respondents, including top management and staff. According to the findings, the culture of an organisation has a substantial impact on the level of commitment that employees have to their organisation, which in turn leads to increased job satisfaction. In addition, it has been determined that a healthy balance between work and personal life is a significant component that has a beneficial impact on both organisational commitment and job satisfaction. The results suggest that fostering a strong organizational culture and implementing effective work-life balance initiatives can lead to increased employee satisfaction and engagement, ultimately benefiting organizational performance. In addition to providing useful advice for enhancing employee outcomes, this research makes a significant contribution to the understanding of the significance of these components in the banking industry
Pengaruh Kompetensi, Beban Kerja, Dan Budaya Organisasi Terhadap Kinerja Pegawai Di Direktorat Statistik Harga, Badan Pusat Statistik
Full text linkIn the VUCA Era (Volatility, Uncertainty, Complexity, and Ambiguity), Qualified workers who can deliver strong performance and benefit their organization are needed. According to HR management science, human resources are an organization\u27s most valuable asset and need to be properly maintained. As a non-ministerial government institution whose primary duty is to supply the government and community with data, the Central Statistics Agency of the Republic of Indonesia (BPS RI) must keep enhancing its operations to ensure that the data it produces is of ever-higher quality. One way to do this is by raising employee performance standards. The goal of this research is to examine and assess how competence, workload, and organizational culture affect workers\u27 performance at the Central Statistics Agency (BPS) of the Republic of Indonesia\u27s Directorate of Price Statistics. This study, which was carried out on 58 current employees of the BPS Directorate of Price Statistics, is quantitative in nature. Multiple linear regression, correlation, and descriptive analysis are all used in the analysis. The findings demonstrate that organizational culture, workload, and competence all significantly and favorably affect worker performance. In parallel, it is also known that competence, workload, and culture have a positive and significant influence of 55.6 percent, with other variables not included in this study having an influence on the remaining 44.4 percent
Pengaruh Pengawasan, Koordinasi dan Kompetensi Terhadap Kinerja Pegawai Pada Program Kerja SECAWAN Dinas Pekerjaan Umum dan Penataan Ruang (DPUPR) Kota Depok
Full text linkPenelitian ini mengkaji pengaruh pengawasan, Koordinasi, dan kompetensi terhadap kinerja pegawai dalam program Secawan di Dinas PUPR Kota Depok. Latar belakang penelitian ini adalah pentingnya ketiga variabel tersebut dalam mendukung pelaksanaan proyek infrastruktur yang efektif dan efisien. Metodologi penelitian menggunakan analisis statistik dengan SPSS untuk menghitung koefisien korelasi dan determinasi, serta uji signifikansi. Hasil analisis menunjukkan bahwa nilai koefisien korelasi (R) sebesar 0,777, mengindikasikan hubungan yang sangat kuat antara variabel pengawasan, Koordinasi, dan kompetensi dengan kinerja pegawai. Pengawasan, Koordinasi, dan kompetensi masing-masing berpengaruh positif signifikan terhadap kinerja, dengan koefisien determinasi sebesar 59,7%, 41,4%, dan 20,9% berturut-turut. Secara simultan, ketiga variabel ini menjelaskan 60,3% variasi kinerja pegawai. Kesimpulan dari penelitian ini adalah bahwa peningkatan pengawasan, Koordinasi, dan kompetensi akan meningkatkan kinerja pegawai. Saran implementatif meliputi penguatan sistem pengawasan berbasis kinerja, peningkatan komunikasi dan kolaborasi antar unit kerja, serta program pengembangan kompetensi dan pelatihan berkelanjutan
COLLABORATIVE GOVERNANCE DALAM PEMUNGUTAN RETRIBUSI TERMINAL DI TERMINAL TIPE B KOTA DEPOK TAHUN 2022
Full text linkCollaborative Governance is an approach that involves various stakeholders, including local governments, related agencies, the private sector and the community in the process of policy making and implementation. This research aimed to find out how the form of collaborative governance in collecting terminal fees at Type B Terminals in Depok City, especially at the Terminal Management Service Technical Implementation Unit. The research method used was a qualitative approach with data collection techniques through interviews, observation and documentation. The results of this study showed that the implementation of collaborative governance in collecting terminal fees at Type B Terminals in Depok City still faced obstacles such as lack of coordination between stakeholders and varying levels of compliance of transportation service users in the terminal. Despite facing several obstacles, efforts were made to improve the effectiveness of terminal retribution collection such as conducting socialization, increasing transparency in terminal management and improving services, facilities and security at the terminal. This approach has the potential to improve the effectiveness of terminal management and transparency with the cooperation between local governments, related agencies and the community.
PENGARUH PENGETAHUAN PAJAK DAN PEMERIKSAAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA JAKARTA SAWAH BESAR SATU TAHUN 2023
Full text linkThis study discusses Tax Knowledge and Tax Audit. The purpose of this study is to analyze the effect of Tax Knowledge and Tax Audit on Taxpayer Compliance. The research method used is a quantitative approach. The population in this study were effective Taxpayers in 2023 at the Jakarta Sawah Besar Satu Tax Office. The population of individual taxpayers in 2023 was 1,101 Taxpayers. The number of samples in this study was 92. The data analysis methods used included instrument testing, classical assumption testing, and hypothesis testing. Based on the results of the study, it is known that Tax Knowledge has a significant effect with a t count of 6.396, Tax Audit has a significant effect with a t count of 2.772. The results of the F (Simultaneous) test show an F count of 20.274 with a significance value of 0.000 <0.05 so that the hypothesis of Tax Knowledge and Tax Audit on Taxpayer Compliance is accepted. The simultaneous effect is 31.3%