Jurnal ilmiah Manajemen Publik dan Kebijakan Sosial

Pengaruh Kenaikan Tarif Pajak Pertambahan Nilai Terhadap Perilaku Kepatuhan Pajak Studi Lapangan Pada Kantor Pelayanan Pajak Pratama Cikarang Utara

Repli Kurniawan, Tubagus Ismail, Andi Harmoko Arifin — Sun, 27 Apr 2025 19:32:39 +0700

Tax revenues provide the largest contribution to the overall revenue of the Indonesian state, In order to increase state revenues from the taxation sector in Indonesia, the government has implemented a policy of raising the Value Added Tax rate from 10% to 11%, which will take effect on April 1, 2022, and increasing the rate again to 12% in 2025. The increase in the VAT rate is considered to be able to affect compliance behavior because it can increase the tax burden that must be paid from the income received by Taxpayers. Therefore, this study was conducted with the aim of determining the effect of the increase in the Value Added Tax rate on the compliance behavior of Taxpayers in fulfilling their Value Added Tax responsibilities. The research was conducted quantitatively with a causality approach to corporate taxpayers registered in the working area of KPP Pratama Cikarang Utara, the sample determination was determined by non-probability sampling with purposive sampling method and 51 respondents were obtained as research samples with primary data obtained from filling out questionnaires online. The independent variable in this study is the increase in Value Added Tax rates and the dependent variable is tax compliance behavior. An analysis of compliance indicators is performed to test changes in compliance behavior, the Wilcoxon Signed Rank Test is used to ascertain the effect of the direction of the increase in Value Added Tax rates on taxpayer compliance, and the Mann-Whitney test is used to assess the effect of the magnitude of the increase in Value Added Tax rates on tax compliance. The results showed that there was no evidence on the behavioral change in tax compliance regarding the increase in the Value Added Tax rate from 10% to 11% and the increase by 12% for Corporate Taxpayers at North Cikarang Tax Office, the results of the analysis of compliance indicators found that respondents tended to comply in implementing the obligation to collect Value Added Tax both before and after the increase in the Value Added Tax rate. At the end, the results of this study are expected to be one of the considerations in making fiscal policy and can be a scientific reference in studies in the field of taxation.

Analisis Pengembangan Badan Usaha Milik Desa (Bumdes) Di Desa Wangisagara

Iis Nina Kartina, Sigit Djalu Purwoko — Mon, 02 Jun 2025 19:40:26 +0700

The development of the Village-Owned Enterprise (BUMDes) in Wangisagara Village, Majalaya Subdistrict, Bandung Regency, serves as a successful example of economic transformation—from a previously underdeveloped village to a self-sufficient one. However, not all business units are running smoothly. The handicraft unit faces challenges in marketing products such as sandals and bags, which are still not being promoted optimally. In addition, the tourism unit is still under development and has yet to make a significant contribution to the village's income.This study aims to determine the analysis of BUMDes development in Wangisagara Village, the existing condition of BUMDes in Wangisagara Village and to determine the supporting and inhibiting factors that influence the development of BUMDes in Wangisagara Village. The research design used in this study is qualitative descriptive research. The study found that BUMDes in Wangisagara Village has been developed through strategies focused on utilizing local potential. While it has a solid foundation supported by the village government and community, challenges like market competition, limited digitalization, and lack of skilled human resources remain. To maximize its potential, improvements in technology use and HR management are needed. Development is supported by factors such as strategic location, infrastructure, and institutional synergy, but hindered by competition and digital challenges. Addressing these issues requires coordinated collaboration among BUMDes, the village government, and other stakeholders.

Kolaborasi Pemkot Surabaya Dan Mahasiswa Dalam Menjalankan Program Sinau Bareng Di Kelurahan Karangpilang

Wahyu Candrawulan, Sri Roekminiati, Sapto Pramono, Aris Sunarya — Mon, 09 Jun 2025 14:49:51 +0700

The Sinau Bareng Program in Karangpilang, Surabaya, is a collaborative initiative involving the Surabaya City Government, university students, the local community, and the media, aimed at enhancing children's educational quality in response to the challenges of the digital era. This study seeks to analyze the program’s implementation through the lens of collaborative governance, emphasizing the government's role as a facilitator, the involvement of university students as educators, and community participation in ensuring the program’s sustainability. Employing a descriptive qualitative approach, this research gathers data through in-depth interviews, participatory observation, and documentation. The findings indicate that the program positively impacts children's learning motivation while strengthening social relationships within the local environment. Key success factors include the government's facilitative leadership, participatory institutional design, and a continuous monitoring and evaluation mechanism. However, challenges such as limited facilities, students' initial lack of understanding, and constraints related to time and environmental adaptation remain obstacles in program execution. These findings affirm that effective multi-actor collaboration can enhance the success of community-based educational programs. This study is expected to serve as a reference for developing more inclusive and sustainable local non-formal education policies.

Digitalisasi Pengelolaan Keuangan BUMDes Mekar Jati Melalui Strategi Peningkatan Kapastitas Sumber Daya Manusia Pengurus

Khoyrul Anwar, Rachmawati Koesoemaningsih, Sangrila Puspita Dewi — Fri, 20 Jun 2025 20:52:03 +0700

BUM Desa Mekar Jati has been able to develop its business units and achieve a proud turnover, but its financial management is still less than optimal because it is done conventionally. Digitalization of financial management through the strategy of improving the quality of management resources is an effort that has been made. The purpose of this research is to describe the implementation of digitalization of financial management through improving the quality of management and what are the implications of digital financial management in BUM Desa Mekar Jati. The method used is qualitative with descriptive analysis. Data collection was done through field studies and literature studies. To analyze the data analysis is done interactively. The results showed that increasing the capacity of human resources through socialization, training and mentoring activities using the excel soft accounting application, has been able to increase the knowledge and skills that the Treasurer and Manager of the BUM Savings and Loan Business Unit need to manage BUM Desa Mekar Jati finances digitally. The existence of BUM Desa Mekar Jati can now be said to be more advanced because it has been able to digitize financial management by utilizing the excel soft accounting application in every transaction activity and preparation of financial reports so as to increase the professionalism of BUM Desa performance. For its ability to make quality financial statements and in accordance with SAK EMKM, BUM Desa Mekar Jati has achieved an unqualified opinion in 2024.