Development Policy and Management Review (DPMR)最新文献

Multi Aktor Dalam Proses Perumusan Kebijakan Tarif Taksi Online Di Sulawesi Selatan 南苏拉威西州网络出租车运价政策制定过程中的多方参与者

Development Policy and Management Review (DPMR) Pub Date : 2024-07-10 DOI: 10.61731/dpmr.v4i1.34536

Amar Ma’ruf, Amril Hans, Rizal Pauzi, W. Chandra

{"title":"Multi Aktor Dalam Proses Perumusan Kebijakan Tarif Taksi Online Di Sulawesi Selatan","authors":"Amar Ma’ruf, Amril Hans, Rizal Pauzi, W. Chandra","doi":"10.61731/dpmr.v4i1.34536","DOIUrl":"https://doi.org/10.61731/dpmr.v4i1.34536","url":null,"abstract":"Dalam studi kebijakan publik, proses perumusan kebijakan dapat dilihat dari dua sudut pandang, yaitu sudut pandang administrasi dan sudut pandang politik. Sudut pandang administrasi menjelaskan tahapan-tahapan perumusan kebijakan. Sudut pandang politik menjelaskan pengambilan keputusan dalam proses kebijakan yang melibatkan banyak aktor-aktor kebijakan. Penelitian ini berfokus membahas proses perumusan kebijakan tarif taksi online di Sulawesi Selatan. Terdapat banyak pro-kontra pada hasil kebijakan ini. Hal itu menunjukkan adanya masalah dalam perumusan kebijakan. Penelitian ini bertujuan untuk mendeskripsikan dan menganalisis bagaimana peran multi aktor dalam proses perumusan kebijakan Tarif Taksi Online di Sulawesi Selatan. Metode penelitian ini menggunakan pendekatan kualitatif bersifat deskriptif dengan sumber data primer diperoleh melalui observasi dan wawancara. Adapun data sekunder diperoleh dari data Pemerintah Sulawesi Selatan, Dinas Perhubungan Provinsi Sulawesi Selatan dan DPRD Komisi D Provinsi Sulawesi Selatan. Penelitian ini menggunakan analisis teori Jaringan Aktor Kebijakan Kingdon (2014) yang terdiri dari 2 klasifikasi aktor, yakni aktor government dan aktor outside government. Hasil penelitian ini menunjukkan perumusan kebijakan tarif batas bawah dan batas atas taksi online di Sulawesi Selatan melibatkan multi aktor. Namun tidak semua aktor berperan aktif dalam perumusan kebijakan. Aktor-aktor yang terlibat tidak merepresentasikan kepentingan yang ada, terutama konsumen. Sehingga esensi dari perumusan kebijakan ini tidak tercapai.","PeriodicalId":511648,"journal":{"name":"Development Policy and Management Review (DPMR)","volume":"23 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141835809","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

Dinamika Pemungutan Pajak Bumi Dan Bangunan: Studi Kasus Kabupaten Majene 土地和建筑税征收动态：马耶内摄政区案例研究

Development Policy and Management Review (DPMR) Pub Date : 2024-07-06 DOI: 10.61731/dpmr.v4i1.33235

Anastasia Ummu Kalsum, Hamsinah Djaing, M. Rusdi

{"title":"Dinamika Pemungutan Pajak Bumi Dan Bangunan: Studi Kasus Kabupaten Majene","authors":"Anastasia Ummu Kalsum, Hamsinah Djaing, M. Rusdi","doi":"10.61731/dpmr.v4i1.33235","DOIUrl":"https://doi.org/10.61731/dpmr.v4i1.33235","url":null,"abstract":"Efektivitas pemungutan Pajak Bumi dan Bangunan (PBB) merupakan faktor kunci dalam meningkatkan Pendapatan Asli Daerah (PAD), yang berperan penting dalam pembangunan dan pelayanan publik. Penelitian ini mengkaji efektivitas pemungutan PBB di Badan Pendapatan Daerah (Bapenda) Kabupaten Majene, dengan fokus pada tantangan yang dihadapi dalam proses pemungutan dan strategi untuk meningkatkan kontribusi PBB terhadap PAD. Metodologi penelitian yang digunakan adalah kualitatif dengan pendekatan deskriptif, menganalisis prosedur pemungutan pajak, kesadaran wajib pajak, akurasi data Surat Pemberitahuan Pajak Terhutang (SPPT), dan kebijakan insentif fiskal. Hasil penelitian menunjukkan bahwa, meskipun proses pemungutan pajak telah mengikuti prosedur yang berlaku, masih terdapat kendala signifikan seperti rendahnya kesadaran wajib pajak, kurangnya pembaruan data, dan masalah dalam SPPT. Kontribusi PBB terhadap PAD Kabupaten Majene masih di bawah 5%, menunjukkan ruang yang besar untuk peningkatan. Penelitian ini menyarankan strategi untuk meningkatkan efektivitas pemungutan PBB, termasuk peningkatan kesadaran masyarakat, optimalisasi penagihan pajak, dan penerapan insentif fiskal yang lebih efektif. Temuan ini memberikan wawasan penting bagi pemerintah daerah dalam merumuskan kebijakan yang dapat meningkatkan kontribusi PBB terhadap PAD, yang pada akhirnya mendukung pembangunan dan pelayanan publik yang lebih baik.","PeriodicalId":511648,"journal":{"name":"Development Policy and Management Review (DPMR)","volume":"27 5‐6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141836873","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

Kinerja Makro Pembangunan Daerah Sebagai Daya Tarik Migrasi Masuk Provinsi di Pulau Sulawesi 苏拉威西岛省吸引外来移民的区域发展宏观表现

Development Policy and Management Review (DPMR) Pub Date : 2024-07-06 DOI: 10.61731/dpmr.v4i1.32808

Sultan Suhab, Sharlyna Sharlyna

引用次数: 0

Multiple Taxation And Business Survival in Anambra State, Nigeria 尼日利亚阿南布拉州的多重税收与企业生存

Development Policy and Management Review (DPMR) Pub Date : 2024-07-04 DOI: 10.61731/dpmr.v4i1.35364

Ezeanokwasa Francisca Nkiru, Nwagbala Stella Chinelo, Nwachukwu Raphael, Ani Anthony Ejike

{"title":"Multiple Taxation And Business Survival in Anambra State, Nigeria","authors":"Ezeanokwasa Francisca Nkiru, Nwagbala Stella Chinelo, Nwachukwu Raphael, Ani Anthony Ejike","doi":"10.61731/dpmr.v4i1.35364","DOIUrl":"https://doi.org/10.61731/dpmr.v4i1.35364","url":null,"abstract":"The study investigated the relationship between multiple taxation and business survival in Awka, Anambra state. The specific objective was to evaluate the effectiveness of existing tax policies in fostering a conducive environment for business survival and to analyze the coping strategies businesses employ in response to multiple taxations. A survey research design was employed on a population of 330 from 11 small-scale entrepreneurs in Awka Anambra State. Taro Yamane’s formula was used to obtain a sample size of 319. This study employed primary data gathered through structured questionnaires distributed to managers/owners of 319 Small and Medium-sized Enterprises (SMEs) in Awka, Anambra State. The hypotheses were tested using the Chi-squared test with the aid of Statistical Package for Social Sciences V.22. The findings revealed that there is a significant relationship between the effectiveness of existing tax policies and multiple taxations (p-value = 0.000); there is a significant relationship between multiple taxations and coping strategies employed by businesses (p-value = 0.000). The study therefore recommends that the Anambra State Government should streamline and harmonize tax collection processes across different agencies to minimize duplication and reduce the financial burden on businesses, thereby fostering a more conducive environment for business growth and investment.","PeriodicalId":511648,"journal":{"name":"Development Policy and Management Review (DPMR)","volume":"57 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141837763","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

The Importance Of Digital Transformation In A Post-Pandemic World 后流行世界中数字化转型的重要性

Development Policy and Management Review (DPMR) Pub Date : 2024-07-02 DOI: 10.61731/dpmr.v4i1.32718

Rev. Chukwunonso Joseph Nosike, Nosike Oluchukwu Sandra, Nosike Cynthia Uju

引用次数: 0