Transparansi Jurnal Ilmiah Ilmu Administrasi最新文献

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ANALISIS LOYALITAS PELANGGAN DI PT NUTRIFOOD, KOTAMADYA BOGOR 客户忠诚度分析了茂物市政府的PT营养部门
Transparansi Jurnal Ilmiah Ilmu Administrasi Pub Date : 2019-02-06 DOI: 10.31334/TRANS.V1I2.302
S. Samsudin
{"title":"ANALISIS LOYALITAS PELANGGAN DI PT NUTRIFOOD, KOTAMADYA BOGOR","authors":"S. Samsudin","doi":"10.31334/TRANS.V1I2.302","DOIUrl":"https://doi.org/10.31334/TRANS.V1I2.302","url":null,"abstract":"Entering the era of milenimum to 3, each company including PT Nutrifood faced with the burden of a very tight competition, given the flourishing number of similar companies. To be able to still exist, developed and developing, and come out as winners in the era of global competition, every company is required to have comparative and competitive advantages are high. One of them is a strategy on how to keep your customer or customers remain loyal and faithful to the products they offer. Dynamic market conditions, manufacturers incentive to issue new products, and combined with the trend of people who like to try, then it creates loyalty is a very heavy task, because consumers like to try new things. PT Nutrifood feel this phenomenon and there are fears a time when consumers turn to similar products produced by other companies. Moreover, intense competition, often consumers switch to other products from other companies, either because of considerations selection of better quality, prices are relatively cheaper, the quality of the packaging is better, tastes better, and also just try switching curiosity or curious and want to try other products. This study uses quantitative methods.              The study population was a customer PT Nutrifood, Bogor municipality, which amounted to 77 people with acendential sampling method, the sampling is based on the fact that they happen to appear. Each respondent was given 10 questions to answer gradation using a Likert scale, while research conducted around the month of March 2018. From this research it is known that customer loyalty PT Nutrifood categorized as good, which is indicated by a score average achieved penapsiran figure of 3.89. With the results of these studies are expected to PT Nutrifood minimal customer loyalty can be maintained, even need to be improved better by improving customer satisfaction through improved quality of service.","PeriodicalId":263321,"journal":{"name":"Transparansi Jurnal Ilmiah Ilmu Administrasi","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114201553","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
IMPLEMENTASI PROGRAM PEMBERDAYAAN SOSIAL KEGIATAN REHABILITASI SOSIAL RUMAH TIDAK LAYAK HUNI (RTLH) BAGI MASYARAKAT MISKIN DI KABUPATEN PANDEGLANG PANDEGLANG区贫困人口不适合居住的住房社会康复计划(RTLH)的实施
Transparansi Jurnal Ilmiah Ilmu Administrasi Pub Date : 2018-12-21 DOI: 10.31334/TRANS.V1I2.303
Mary Ismowati, Ahmad Subhan
{"title":"IMPLEMENTASI PROGRAM PEMBERDAYAAN SOSIAL KEGIATAN REHABILITASI SOSIAL RUMAH TIDAK LAYAK HUNI (RTLH) BAGI MASYARAKAT MISKIN DI KABUPATEN PANDEGLANG","authors":"Mary Ismowati, Ahmad Subhan","doi":"10.31334/TRANS.V1I2.303","DOIUrl":"https://doi.org/10.31334/TRANS.V1I2.303","url":null,"abstract":"The government in 2012 held a Non-Livable House (RTLH) program for the poor which aims to improve the condition of the house as a whole and partly so as to create a decent home.             In 2017, there were only 227 recipients of the RTLH Program in Pandeglang district (23.03%). This shows the inequality of program assistance. In fact, some regions did not get the program at all. Some are not right on target for the RTLH program. Another problem is due to the limited budget for the RTLH Program, while the number of people who need a lot.             Qualitative research was used in this study. There are 24 informants obtained by Purposive techniques. The focus of this research is how the Implementation of Non-Eligible Houses (RTLH) Program Policies in the villages of the District of Labuan in Pandeglang Regency using the theory of Charles O ’Jones which consists of three dimensions, namely: organization, interpretation and application.             Based on the results of the research and processing of the data, it can be concluded that the Implementation of the Policy for the Non-Eligible Houses (RTLH) Social Rehabilitation Guidelines for the poor in the Pandeglang District Social Service has not gone well. The successful implementation of the Non-Eligible Houses (RTLH) social rehabilitation policy for the poor in Pandeglang District Social Service has not been fully successful. ","PeriodicalId":263321,"journal":{"name":"Transparansi Jurnal Ilmiah Ilmu Administrasi","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132427866","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 4
KOORDINASI DEWAN PERWAKILAN DAERAH DENGAN DEWAN PERWAKILAN RAKYAT DALAM PENYERAPAN ASPIRASI MASYARAKAT (STUDI TENTANG KOORDINASI PERENCANAAN DAN PEMBUATAN KEBIJAKAN PENYALURAN ASPIRASI MASYARAKAT) 区域代表委员会与人民代表委员会的协调协调(一项关于社会抱负分配规划与决策的研究)
Transparansi Jurnal Ilmiah Ilmu Administrasi Pub Date : 2018-07-31 DOI: 10.31334/trans.v1i1.138
S. Sundari
{"title":"KOORDINASI DEWAN PERWAKILAN DAERAH DENGAN DEWAN PERWAKILAN RAKYAT DALAM PENYERAPAN ASPIRASI MASYARAKAT (STUDI TENTANG KOORDINASI PERENCANAAN DAN PEMBUATAN KEBIJAKAN PENYALURAN ASPIRASI MASYARAKAT)","authors":"S. Sundari","doi":"10.31334/trans.v1i1.138","DOIUrl":"https://doi.org/10.31334/trans.v1i1.138","url":null,"abstract":"Ideally, the Regional Representative Council/ DPR should receive the aspirations of the local community and then continue to receive the aspirations to the House of Representatives for consideration in drafting legislation or formulating state policies. However, the reality shows that the aspiration uptake by members of the Regional Representative Council conducted against the constituents in each region, has not been effectively coordinated in accordance with expectations. There has not been an effective coordination yet in receiving aspiration that indicates conflicts of interest between DPR and DPD.The purpose of this research is about the coordination between the DPD and the Parliament in providing services for the absorption of people's aspirations to be conveyed to the state institutions that pay attention to and heed the aspirations of the people; and take those aspirations as input in the discussion of draft laws and regulations.The research method used descriptive qualitative research approach. The informants of this research are the people who really know about the coordination process of DPD with DPR in absorption of community aspiration. Technique of collecting data based on literature study, interview, and observation.The results of the study show that coordination between DPD and DPR includes direct individual coordination, coordination of planning and policy making and ongoing coordination. Ongoing coordination that includes policy coordination and technical coordination of community aspiration absorption necessary to institutionalize coordination pattern of community aspiration absorption among DPD and DPR is still unclear; and so far there has been no pattern of coordination of effective absorption of community aspirations between DPD and DPR.","PeriodicalId":263321,"journal":{"name":"Transparansi Jurnal Ilmiah Ilmu Administrasi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131232941","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
AUTOMATIC EXCHANGE OF INFORMATION SEBAGAI BIG DATA DI BIDANG PERPAJAKAN 信息自动交换,大数据自动交换
Transparansi Jurnal Ilmiah Ilmu Administrasi Pub Date : 2018-07-31 DOI: 10.31334/TRANS.V1I1.144
Selvi Selvi
{"title":"AUTOMATIC EXCHANGE OF INFORMATION SEBAGAI BIG DATA DI BIDANG PERPAJAKAN","authors":"Selvi Selvi","doi":"10.31334/TRANS.V1I1.144","DOIUrl":"https://doi.org/10.31334/TRANS.V1I1.144","url":null,"abstract":"Economic globalization between countries becomes commonplace. Differences in financial rules are used for many parties to practice the Basic Erosion and Shifting Profit (BEPS) which leads to state losses. In tackling it has been agreed to implement Automatic Exchange of Information (AEoI), which automatically converts data into large data in the field of taxation.The research method of this paper is a literature study which combines several related literature and global and national implications using secondary data.Drawing up the conclusion that AEoI challenges have been theoretically overcome by Indonesia as a developing country. However, practically mash has not been able to find out whether it can be overcome or not because Indonesia still has not implemented AEoI","PeriodicalId":263321,"journal":{"name":"Transparansi Jurnal Ilmiah Ilmu Administrasi","volume":"81 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114314596","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 5
PENGARUH PELAYANAN KOPERASI SETJEN DPR-RI TERHADAP KESEJAHTERAAN KARYAWAN PEGAWAI NEGERI SIPIL DPR-RI DI WISMA GRIYA SABHA DPR-RI. 合作社sejen DPR-RI服务对格里亚·萨布尔里民政工作者的福利产生了影响。
Transparansi Jurnal Ilmiah Ilmu Administrasi Pub Date : 2018-07-31 DOI: 10.31334/TRANS.V1I1.139
Martina Safitri, A. Amelia
{"title":"PENGARUH PELAYANAN KOPERASI SETJEN DPR-RI TERHADAP KESEJAHTERAAN KARYAWAN PEGAWAI NEGERI SIPIL DPR-RI DI WISMA GRIYA SABHA DPR-RI.","authors":"Martina Safitri, A. Amelia","doi":"10.31334/TRANS.V1I1.139","DOIUrl":"https://doi.org/10.31334/TRANS.V1I1.139","url":null,"abstract":"In the case of serving a person, the service has standardization to be run by employees in order to create a good influence, and the benchmark used in terms of service is as a reference quality of service to be provided or promised to customers or members. In accordance with the benchmark then the service must be created optimally and prime, which is the excellent service that is good service and even very good done by employees to customers or members. The purpose of this study is to determine the effect of cooperative service of the General Secretariat of the House of Representatives on the welfare of the employees of the DPR RI civil servants in Wisma Griya Sabha DPR RI. This research method using descriptive method. This research was conducted for 3 (Three) months, ie from May to July 2011. The research was conducted at Wisma Griya Sabha DPR-RI with address Jl. Raya Peak kp. Kebon Cau Kopo, Cisarua Sub-district, Bogor Regency. The population of this research is Employee of Civil Servant of DPR-RI at Wisma Griya Sabha DPR-RI Bogor Regency, which amounts to 30 people.             The result of the research shows that the service of the general staff of the secretariat of DPR-RI can be quite good with the percentage of 43.3%. Welfare of the secretariat general staff of DPR-RI get percentage of 4.60% which means bigger than the service level of the General Staff Cooperative of DPR-RI Secretariat Based on regression and correlation analysis it can be seen that there is a positive relationship between Service Cooperative Employees Secretariat General DPRI -RI Against Employees' Welfare Employees.","PeriodicalId":263321,"journal":{"name":"Transparansi Jurnal Ilmiah Ilmu Administrasi","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126917294","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
ECONOMIC VALUE ADDED (EVA) SEBAGAI PENGUKURAN KINERJA KEUANGAN PADA INDUSTRI TELEKOMUNIKASI SUATU ANALISIS EMPIRIK 经济价值附加作为一种实证分析的衡量电信行业财务表现的指标
Transparansi Jurnal Ilmiah Ilmu Administrasi Pub Date : 2018-07-31 DOI: 10.31334/TRANS.V1I1.142
Trinik Susmonowati
{"title":"ECONOMIC VALUE ADDED (EVA) SEBAGAI PENGUKURAN KINERJA KEUANGAN PADA INDUSTRI TELEKOMUNIKASI SUATU ANALISIS EMPIRIK","authors":"Trinik Susmonowati","doi":"10.31334/TRANS.V1I1.142","DOIUrl":"https://doi.org/10.31334/TRANS.V1I1.142","url":null,"abstract":"The company's performance has always been measured based on financial ratios for a certain period. Measurement based on financial ratios is very dependent on the accounting treatment used in the preparation of corporate financial statements. The purpose of a company that is only oriented to the achievement of profits as big as when it is no longer relevant today. Therefore the responsibility of the company not only to the shareholders, but to all stakeholders. Performance appraisal of a company is very important that the assessment process must be in line with the effectiveness and efficiency in achieving competitive advantage in the business world. Since the last ten years has developed a new approach in assessing the financial performance of companies known as Economic Value Added (EVA). EVA model comes from the concept of capital cost (cost of capital), which is the risk faced by the company in making investments. The concept of Economic Value Added (EVA) as an alternative to performance measurement based on the value (EVA) is an approach in assessing the performance of the company by paying fair attention to the expectations of funders or investors. EVA is the profit left behind after deducting the capital cost (cost of capital) invested to generate the profit. Positive EVA values can be interpreted that the company's management has created value (creating value). Conversely, if the value of negative EVA means that there is no economic value added into the company. The goal to be achieved by the authors in this study is To determine the financial performance of Telecommunications Company in review of Economic Value Edded (EVA). And To know Which Telecommunication Company that provides better economic value.This research used qualitative analysis. The qualitative analysis method is used to interpret and analyze the result of EVA calculation, that is to measure the added value of the company by calculating all capital cost, either the capital contribution from the shareholder or from the loan, or the risk faced by the company in making the investment. To measure the company's performance required financial report data in the form of income statement and balance sheet, JCI, stock price and SBI rate data. Data Collection Procedure is the data of financial statements of companies from the telecommunications industry listed on the Indonesia Stock Exchange in the period 2005-2009, obtained from www.idx.co.id. Monthly monthly stock price index (IHSG) monthly from 2005-2009, interest rate of 12 month time deposit from 2005-2009 and stock price data used since 2005.The results show that only PT Telekomunikasi Indonesia Tbk alone can generate positive EVA, while PT Indosat Tbk and PT Bakrie Telecom Tbk generate negative EVA. Negative EVA values are caused by several factors, among others: because of the significant increase in fuel prices, followed by inflation and rising interest rates affecting people's purchasing power, rising capital costs and opera","PeriodicalId":263321,"journal":{"name":"Transparansi Jurnal Ilmiah Ilmu Administrasi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134349451","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
A STUDY ON DIGITAL CURRENCY: THE SAFETY OF FUTURE MONEY 数字货币研究:未来货币的安全性
Transparansi Jurnal Ilmiah Ilmu Administrasi Pub Date : 2018-07-31 DOI: 10.31334/trans.v1i1.145
T. Reza
{"title":"A STUDY ON DIGITAL CURRENCY: THE SAFETY OF FUTURE MONEY","authors":"T. Reza","doi":"10.31334/trans.v1i1.145","DOIUrl":"https://doi.org/10.31334/trans.v1i1.145","url":null,"abstract":"Cryptography, as the most critical aspect of the never-ending evolving information technology era, is being criticized in its privacy aspect. Information outbreaks make users doubtful on relying on their own information in current cryptosystems. this study present professional countermeasures and attempts to define how the existing cryptology functioned being used worldwide by using Bitcoin as the prime. By understanding the current world phenomenon, it would be easier to answer the question of how secure and reliable cryptology actually is.","PeriodicalId":263321,"journal":{"name":"Transparansi Jurnal Ilmiah Ilmu Administrasi","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122289450","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
AN EVALUATION OF A GOVERNMENT PERFORMANCE ACCOUNTABILITY SYSTEM INDONESIAN DISTRICT GOVERNMENTS 2010 政府绩效问责制评估:印尼地方政府2010
Transparansi Jurnal Ilmiah Ilmu Administrasi Pub Date : 2018-07-31 DOI: 10.31334/TRANS.V1I1.141
Toni Triyulianto
{"title":"AN EVALUATION OF A GOVERNMENT PERFORMANCE ACCOUNTABILITY SYSTEM INDONESIAN DISTRICT GOVERNMENTS 2010","authors":"Toni Triyulianto","doi":"10.31334/TRANS.V1I1.141","DOIUrl":"https://doi.org/10.31334/TRANS.V1I1.141","url":null,"abstract":"The goal of this paper is to provide better information of Government Performance Accountability System (SAKIP) implementation in Indonesian District Governments to policy makers. This study utilizes the evaluation result of Government Performance Accountability System (SAKIP) 2010 to analyze the effort of 273 District governments in Indonesia in implementing the SAKIP.The research question of this paper is:  do auditor’s opinion and number of population have significant different to the SAKIP score?  To investigate what factors that determine the score of Government Performance Accountability System (SAKIP), several theories as well as a logical thinking were taken to figure out the research question.  Those theories as well as logical thinking reveal that revenue and spending, seize of population, area, poverty level, human development index, auditor’s opinion, number of government employee and education level government employee tend to correlate the SAKIP score.Two hypotheses have been chosen in this paper: 1) higher level in Auditor’s Opinion more likely will increase the SAKIP score evaluation, and 2) size of Population has significant different to the SAKIP score.  Result shows we have to reject all the null hypotheses.","PeriodicalId":263321,"journal":{"name":"Transparansi Jurnal Ilmiah Ilmu Administrasi","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116954521","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
PENGARUH FAKTOR-FAKTOR PELAKSANAAN PP 46 TAHUN 2013 TERHADAP KEPATUHAN WAJIB PAJAK UMKM (STUDI KASUS UMKM PUSAT GROSIR TANAH ABANG JAKARTA PUSAT) 2013年PP 46实施因素对UMKM(乌姆公里批发中心研究雅加达中心)的影响
Transparansi Jurnal Ilmiah Ilmu Administrasi Pub Date : 2018-07-31 DOI: 10.31334/TRANS.V1I1.137
Endro Andayani
{"title":"PENGARUH FAKTOR-FAKTOR PELAKSANAAN PP 46 TAHUN 2013 TERHADAP KEPATUHAN WAJIB PAJAK UMKM (STUDI KASUS UMKM PUSAT GROSIR TANAH ABANG JAKARTA PUSAT)","authors":"Endro Andayani","doi":"10.31334/TRANS.V1I1.137","DOIUrl":"https://doi.org/10.31334/TRANS.V1I1.137","url":null,"abstract":"This research is an annual background by implementation of PP 46, 2013 to facilitate SMEs Taxpayer with omzet of less than  4,8 M. This research, especialy analyzed the factors’s that effects the complienceness of the implementation of PP 46,2013 on SMEs Taxpayer with variables such as perception of justice, tax knowledge of PP 46, 2013, Tax  Administration, Benefits, Sanctions and Goverment socialization, partially or simultaneously. This research using  quantitative appoach, The data used are primary data, collected using quetionnaires fill by respondents, chosen using non probabilty sampling, and sampling technique by purposive sampling.Data analyzed using multiple linear regression. The population of this study are small business and Enterpreneurships in wholesale center Tanah Abang with annual gross income less than 4,8 M , criteria by gender, education backgrounds, business longevity, incorporated or have a NPWP (Identification Legal Entity Tax Payer Goverment) and monthly average sales . The results of this study indicates that perception of justice of PP 46, 2013, Knowledge of PP 46, 2013, Administration, Benefit, Sanctions and Socialization, takes effect on SMEs tax payer compliance in the wholesale center Tanah Abang . The samples used in this study were 86 respondentsThe results of this  indicates that perception of justice of PP 46, 2013, Knowledge of PP 46, 2013, Administration, Benefit, Sanctions and Socialization, takes effect on SMEs tax payer compliance in the wholesale center Tanah Abang either partially or simultaneously.","PeriodicalId":263321,"journal":{"name":"Transparansi Jurnal Ilmiah Ilmu Administrasi","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122129991","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
ANALISIS KEBIJAKAN PENGENAAN PAJAK ATAS BAHAN BAKAR MINYAK BERSUBSIDI MINYAK SOLAR 税收拨款政策分析与柴油燃料补贴
Transparansi Jurnal Ilmiah Ilmu Administrasi Pub Date : 2018-07-31 DOI: 10.31334/TRANS.V1I1.136
A. Iqbal, R. Salomo
{"title":"ANALISIS KEBIJAKAN PENGENAAN PAJAK ATAS BAHAN BAKAR MINYAK BERSUBSIDI MINYAK SOLAR","authors":"A. Iqbal, R. Salomo","doi":"10.31334/TRANS.V1I1.136","DOIUrl":"https://doi.org/10.31334/TRANS.V1I1.136","url":null,"abstract":"The purpose of this research is to analyze the tax policy on subsidized fuel of diesel oil in Indonesia. Currently, subsidized fuel in Indonesia are taxed Value Added Tax (VAT) by central government and Vehicle Fuel Tax by local government. This research is using post positivist approach with qualitative method of research. The results of this research conclude tax on subsidized fuel oil are taken by goverment with the purpose of revenue productivity for both central governement and local government. Besides, to control the consumption of subsidized fuel in the public. By taxing 2 kind of taxes on subsidized fuel diesel oil incurring the double taxation and resulting those taxes are not neutral for economic since the subsidized fuel are the vital public needs. Government should evaluate the tax policy on subsidized fuel diesel oil by exempting the VAT on subsidized fuel in order to maintain the economic stability and make a strict policy on controlling the consumption on subsidized fuel diesel oil only for them who reserve to get the subsidy.","PeriodicalId":263321,"journal":{"name":"Transparansi Jurnal Ilmiah Ilmu Administrasi","volume":"152 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123443626","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 6
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