Public sector budget is the instrument of accountability to the management of public funds and the implementation of programs, which were funded by public. This budgeting system is also known as budget based on performance. Budgeting system based on performance is an efficient and participatory development process with the hope that it can improve agent performances. Government as an agent proposes further budget gets legalistas of the legislative. The growth of local budget in Badung Regency, Bali from 2006 until 2013 indicated that there was a budgetary slack. This happened because there were a few contingent factors that could strengthen or weaken the effect of correlation budgetary participations with the budgetary slack. This research will examine the ability of information asymmetry, environmental uncertainty, budget emphasis and individual capacity as moderating variables for budgetary participations on a budgetary slack. All data were collected using a survey method with multiple questioners and were analyzed using moderated regression analysis method. Environmental uncertainty is the only variable which can moderate (weaken) the impact of budgetary participation on the budgetary slack from a series of moderating variables which were included in the analysis of this study.
The results of previour research Wahyu (2001-2009), found the reinforce and complement the theory of Cognitive Development (Scheme) student (Extended Level Triad++) in the learning of mathematics. The purposes of the study are: 1) to generate a new theory about the Extended Level Triad++ ie levels of development schemes student to Graph Theory finer (from five levels to seven levels); 2) to determine the characteristics of the new levels of the triad (the Triad Level Extended++). In the qualitative research, data were collected from a task-based interview, then performed the data reduction, and presentation of data, as well as the next steps as set out in the flowchart prosesur collection and analysis of data, the data analysis will apply genetic decomposition analysis. Then to get a characterization of each level of the development carried out by the method-comparison analysis-fixed, by applying the theory of Glaser & Strauss, a theorizing process through four stages. The results of this study obtained in the form of advanced theory Extended Level Triad++. The theory is then summarized in a network schema development consisting of seven levels, ie the level of pre-intra, intra, semi-inter-level, international level, the level of semi-trans, trans level, and the level of extended- trans. Keywords: Extended Trans, Development Scheme, Triad Level
This research is about an organization based on admiration of a phenomenal musician Iwan Fals where this organization then perform a movement that is also based on the appreciation of the phenomenal Iwan Fals. This study aims to determine how the motion characteristics of these organizations and how the influence of Iwan Fals in the lives of his fans who are members of this organization. This study also aims to determine how the members of the organization internalized Iwan Fals’s masterpiece in themselves and transform it into a social movement. In addition, this study also intends to delve deeper into the dynamics that exist within the organization and how is the organization consolidate individual interests into collective interests. In this study the author uses descriptive method where researchers look for information about related organizations and analyzed by using the theory of Social Movements and Relative Deprivation and the results of the analysis will be presented in descirptive to answer about how is the existence of the organization so called Oi.
This research is primarily based on critical paradigm with Gramscian model analysis,theories and concepts of political communication regarding quality of political communication,mass media, and based on Antonio Gramsci’s hegemony theory of organizational network alliance,hegemony-counter hegemony, radical feminist, and the mass media with the basis of regionalautonomy. This research purpose to analysis the capacity of female in political communicationin West Java and Banten Province parliamentary is properly performed among female asindividuals, however, it is found that averages of female members in parliament is away fromideal. This situation that shows the lack of political experiences and knowledge among femalepolitical representative members implies the predicament of political party in boosting its femalemembers as political and party cadres. This limitation has consequences to the ongoingpolitical communication, patriarchal culture influences, and it shows a reluctant political partyin encouraging of female forces. They have problems with the high cost of media publications.In relation with the role of media, it does not mean that the media can be fully counted on ofcounter hegemony movement. This situation is fundamentally crucial to women as it needsserious concerns to keep struggling for a substantial change.
Konsep corporate governance timbul karena adanya keterbatasan dari teori keagenan dalam mengatasi masalah keagenan dan dapat dipandang sebagai kelanjutan dari teori keagenan. Corporate governance yang baik merupakan suatu cara untuk menjamin bahwa agen bertindak yang terbaik untuk kepentingan stakeholders. Hal yang menarik adalah tingkat implementasi corporate governance antar perusahaan yang satu dengan perusahaan yang lain cenderung berbeda-beda, hal tersebut dapat terjadi dikarenakan adanya karakteristik masing-masing perusahaan yang berbeda. Penelitian ini bertujuan untuk menguji ada tidaknya pengaruh karakteristik perusahaan yang terdiri dari ukuran perusahaan, leverage dan profitabilitas terhadap implementasi good corporate governance. Alat analisis yang digunakan untuk menjawab tujuan penelitian berupa analisis regresi berganda. Dari hasil penelitian menunjukkan bahwa: (1) Ukuran perusahaan tidak mempunyai pengaruh signifikan terhadap implementasi good corporate governance, (2) Leverage tidak mempunyai pengaruh signifikan terhadap implementasi good corporate governance, (3) Profitabilitas mempunyai pengaruh positif dan signifikan terhadap implementasi good corporate governance. ; The concept of corporate governance arises because of the limitations of agency theory in addressing agency problems and can be viewed as a continuation of agency theory. Good corporate governance is a way to ensure that agents act for the best interests of stakeholders. The interesting thing is the level of implementation of corporate governance among the companies with other companies that tend to vary, it can happen due to the characteristics of each different company. This study aims to examine the presence or absence of the influence of firm characteristics of firm size, leverage and profitability of the implementation of good corporate governance. Analysis tools used to answer the research objectives of multiple regression analysis. From the results showed that: (1) The size of the company does not have a significant effect on the implementation of good corporate governance, (2) Leverage has no significant effect on the implementation of good corporate governance, (3) Profitability has a positive and significant impact on the implementation of good corporate governance.
E-government policy is one of the Indonesian government innovations in the public service field. Surabaya is a city that implementing e-government policy, it is on the licensing service. Why is the licensing service? Because according to the Ombudsman, the licensing service is one of public services field which has a low compliance to the implementation of UU 25/2009 about Public Service that the process of licensing is often complained by the people. So that, Surabaya launched online licensing service program Surabaya Single Window. This research aims to find out, explore and describe the phenomena occurring in the implementation of online licensing service program Surabaya Single Window based on Perwali Surabaya 28/2013. It is done by identifying the factors that affect the implementation of the online licensing service program Surabaya Single Window in Department of Public Works Human Settlements and Spatial (DPUCKTR) Surabaya City. This research is a qualitative descriptive type with the determination of the informant by purposive sampling technique in DPUCKTR Surabaya and the researcher adopting e-government theory proposed by Richard Heeks and Palvia & Sharma, and the theory of public policy implementation proposed by George C. Edward III, Grindle, and Purwanto & Suliyastuti. The conclusion of this study is the implementation of online licensing service program Surabaya Single Window in DPUCKTR Surabaya have not been effective, with several things that cause, among other things: the lack of staff, there is no understanding between implementor and supervisor, and the spread of responsibilities and division of tasks is less clear.
ABSTRACT This study is based on an argument stated that politic discourse development on transition era (represented by Habibie goverment) is not as easy as the development on Orde Baru era. Specifically, by conducting this study, the researcher wants to get any information and illustrations about politic discourse development which was done by Habibie in order to get authority legitimation. Problems to be solvel technically in this study are (1) what central themes exposed by Habibie in his politic discourse to produce and repro-duce public meaning, (2) how Habibie arranged his idea in developing his politic discourse, and (3) what is theme-exposed strategy used by Habibie in de-veloping his politic discourse. To answer the problems above, this study used communication theory (applied when discussing message on Habibie's politic discourse), discourse analysis theory (applied when dicussing form and strategy of Habibie's politic discourse development), and authority legitimation theory (applied when discussing political relationship condition between Habibie and public). By using qualitative method and discourse analysis method found by van Dijk, this study is focused on "meaning" strategy of discourse development practices done by Habibie in political communication when led transition government, especially, public understanding (as message receiver). This study showed that most politic discourse development conducted by Habibie � represented on its central themes � are always "opposed" by public. Meanig spoke by Habibie, therefore, is often "understood" differently by public. This condition is due to many causes. Habibie is viewed as "little Soeharto" represented Orde Baru rezim, and the discourse he developed is not supported by context. Moreover, the legality of Habibie as president created controversy. Theoritical implication of this study is how difficult to develop politic discourse in the middle of political community in transitional era. On this era, social-politic condition changed drastically, either orientation and life arrangement in every aspects. In this "form search" condition, public or people have a chance to behave "differently" with government. It is due to previous condition which gave no freedom to public aspiration.
Romance in the workplace is a common phenomenon and inevitable from organization dynamics. Romance in the workplace has double effects to the organization: positive and negative. Therefore, organization must be careful in formulating policies concerning this phenomenon. Many literatures said that in formulation policies concerning romance in the workplace it must be started from organizational justice theory. This research tries to find out what policies which perceived as the most fair. Quasi experiment method with scenario instrument is chosen. This method allows experiment subjects to give response to different combinations/varieties of romance in the workplace based on 4 criterias (type of romance – origin of couple – impact of romance – romance policies). Result shows that giving counseling is perceived as the most fair policy for all combinations/varieties of romance in the workplace. It shows that organization’s response to romance in the workplace should not coercive policies ; 3rd Economics & Business Research Festival. Proceeding Seminar &Call For Papers : Business Dynamics Toward Competitive Economic Region Of Asean (Salatiga : 2014), p. 42 - 54
Background: Deming (1984), Crosby (1979, 1985), and Juran(1988), all found that more than 85% of errors are related to asystem; whereas, only 15% of them constitute human error,or an employee’s. According to NGO coordinator, IskandarSitorus, 2000 victims of malpractice have been recordedthroughout Kepulauan Riau. This malpractice occurs when asystem does not have a proper policy, standard procedure,and equipment needed.Objective: The purpose of this research is to find out themanagement, obstacles, and expectations with regards toclinical governance management from the point of view of thestakeholder and provider of Batam City.Method: The method used in this research was a qualitativemethod with a grounded theory. The primary data are derivedfrom in-depth interview. The respondents involved are thecommission IV chairperson of Batam City local Parliament,Kepulauan Riau, chairperson of Medical Committee of Batu AjiLocal Public Hospital Kepulauan Riau using a purposivesampling with an extreme case sampling approach.Result and conclusion: The research shows that clinicalgovernance by the stakeholder and provider still needs furtherimprovement. There are still obstacles in terms of regulationsand implementation of clinical governance. Based on theMinimum Service Standard, some indicators of Batam City in2008 did not meet the performance target and national standard.Therefore, the clinical governance system has not beenimplemented throughout health services in Batam City.Suggestions: For IV Legislative Commission for People’sWelfare and Human Resources Batam Riau Islands areexpected to lack of regulation and appropriate systems inimproving health services. And then for Hospital MedicalCommittee Batu Aji, Batam Riau Islands is expected to implementClinical Governance.It is expected that the recording and reporting systems as wellas obtaining accurate data in making the next Batam healthprofile based on the quality of evidence-based.Keywords: Clinical Governance, stakeholder, provider
This qualitative research to answer questions about whether there are differences in national political movement patterns post-Khittah NU in 1926? And what form the basis on nationality political mindset NU? For answering the problems, the researcher using many ways and approaches, such as phenomenology, dynamics and interactive approaches. This qualitative research based on primary sources i.e. in-depth interviews; and documents. Moreover, this research also using nationalism and multiculturalism theory for watching relation between NU and state. Through this research, answered that there are differences in the pattern of the NU nationality-political movement post-Khittah in 1926. And some basis of the NU nationality political mindset that formulated in the form of nine guidelines for political activities as described in this thesis. One of these guidelines is to engage in politics imply the involvement of citizens in the life of nation and state as a whole in accordance with Pancasila and the Constitution in 1945. NU back to Khittah (1984-2010) discussed here regarding the return NU to Khittah 1926, the leadership of KH. Abdurrahman Wahid (Gus Dur), KH. Abdurrahman Wahid (Gus Dur) the 4th of the national Indonesian president’s, leadership of KH Hasyim Muzadi, about KH's candidacy of Hasyim Muzadi (vice) and the relationship NU With National Awakening Party (PKB). Also discussed about politics Nationhood of NU. In this chapter discussed about NU's relationship with politics, the basis of NU political decision, NU national political mindset, national politics in the kiyai' perspective, the NU national political operations, and some “ijtihad” on the NU national political.
Based on early observation at Petrokimia Gresik Hospital, there were 7 patient safety incidents during January 2013 until October 2014. Two of seven incidents were sentinel incidents. This showed that there were still many flaws in service processes related to patient safety. The purpose of this research is to prepare service process standardization related to patient safety through Lean Hospital Approach. This type of research conducted by researchers is action research, in 10 units that provide medical services to patients. Researchers conducted intervention begins with socialization of patient safety and Lean Hospital, then coaching the units in analyzing the incident risk grading. Incident with the greatest risk grade analyzed the process through Lean Hospitals with stage approach include: analysis of the process of patient safety incidents, the determination of waste in the process, brainstorming the causes of waste and find a solution, creating a new workflow and carried out standardization process through the development of new procedures and other documents required. The result of the intervention of researchers using the theory of Lean Hospital, the most waste was found in ER, which is happened at the process of handover between shifts, handover between units and inpatient admission from ER. The solution to eliminating waste in ER is creating a new workflow service of handover between work shift and or between units and a new workflow of inpatient admission from ER. The standardized process is the creating of a new procedure on patient handover, the handover form, a new inpatient admission procedure and clinical practice guidelines for dyspepsia
The study was created based on the number of factions or groups involved in the Lapindo mudflow victims. The destruction of structures and institutional arrangements made the victim confused and morally unstable. Tensions and relationship breakdown among the victims begin to develop and divide the solidarity among them. These problems were also accompanied by riots and social unrest. Unclear fate becomes threat to the victim. In such conditions, emerging elite groups took advantage on the situation. This study sought to answer two problems: first, how was the Lapindo’s victim conflict dynamics which lead to the emerging factions or groups as well as the elite group in it? Secondly, what was the role of the elite groups in the withdrawal of money (Success Fee) from the victims? The study employs a descriptive-qualitative type of research and use a case study in the approach. Ralf Dahrendorf Theory was utilized to analyze the approach. Interviews (depth interviews) and open interviews were held to collect the data. The data obtained then collected, categorized, and processed through the process of mapping and classification in accordance with the existing theories. The study indicates that the disaster had made the victims divided into groups. The efforts made by several groups of victims in expressing their demands or aspirations reflect the character of the group in which they represent. Some groups such as GKLL are using softer way in dealing the problem with P.T Lapindo. In the end many of the other group followed the scheme designed by Lapindo. The victim had become the objects of exploitation by both Lapindo and the elite group consciously or unconsciously. However, there are a few who do not agree with the money withdrawal system (Success Fee) held by the elite group/the group representative.
Penelitian ini menelaah hubungan pengaruh antara pemikiran Eurasianisme dengan kebijakan luar negeri Rusia pada rentang waktu tahun 2004-2009. Latar belakang penelitian ini didasarkan pada fakta bahwa kebijakan luar negeri Rusia pasca keruntuhan Soviet, terutama pada rentang waktu 2004-2009 sejalan dengan nilai-nilai Eurasianisme yang berkembang di Rusia. Permasalahan dalam penelitian dengan format deskriptif-kualitatif ini adalah menelaah sejauh mana sebenarnya pemikiran Eurasianisme mempengaruhi kebijakan luar negeri Rusia pada rentang waktu 2004-2009. Permasalahan tersebut kemudian diteliti dengan menggunakan metode deskriptif-kualitatif dengan mengambil pandangan dasar konsrtuktivisme sebagai dasar argumen dan sintesis teori dari teori pembentukan identitas nasional dan kepentingan nasional melalui pendekatan aspirational constructivism yang dipadukan dengan teori hubungan identitas dan kebijakan luar negeri, pendekatan geopolitik, preskripsi kebijakan, dan pola-pola hubungan Self dan Other dalam HI. Dari pendekatan teoritik yang dimunculkan, bisa ditarik jawaban sementara yang pada dasarnya mengonfirmasi bahwa Eurasianisme telah mempengaruhi kebijakan luar negeri Rusia sampai pada tahapan terakhir secara teoritik, dan rentang waktu 2004-2009 merupakan rentang waktu ketika teori tersebut berada pada titik seimbang sehingga bisa dibuktikan. Jawaban sementara dalam penelitian berformat deskriptifkualitatif ini tidak untuk dibuktikan melainkan dijadikan landasan pengumpulan data yang kemudian disimpulkan secara induktif. Melalui analisis dengan menelaah hasil survei pandangan masyarakat dan melalui analisis isi kualitatif terhadap pandangan pengambil kebijakan di Rusia sejak tahun 2004-2009 dapat disimpulkan bahwa nilai-nilai Eurasianisme, yang dalam penelitian ditemukan bahwa yang lebih berpengaruh adalah Neo-Eurasianisme, telah mempengaruhi kebijakan luar negeri Rusia melalui tiga tahapan. Pertama, aspirasi historis yang dimunculkan pemikir-pemikir Eurasianisme ternyata diterima oleh masyarakat. Bukti-bukti yang diperoleh dari survei di masyarakat Rusia menunjukkan pandangan masyarakat bersesuaian dengan nilai-nilai Eurasianisme. Kedua, nilai-nilai Neo-Eurasianisme berhasil melalui tahapan uji efektivitas, sehingga dianggap bisa dilaksanakan oleh pemerintahan Rusia dengan kondisi yang kontemporer. Namun, temuan data dan fakta dilapangan menunjukkan bahwa lulusnya Neo-Eurasianisme ini bukan dipengaruhi kondisi ekonomi dan militer yang cukup kuat untuk menandingi Amerika Serikat, namun lebih pada perilaku AS sebagai Other yang konfrontatif terhadap Rusia sesuai dengan prediksi pemikiran Neo-Eurasianisme. Ketiga, bahwa strategi manajemen identitas dan pembentukan kepentingan nasional Rusia didasarkan pada nilai-nilai Neo-Eurasianisme yang kompetitif dan konfrontatif. Dengan demikian, secara umum teori yang disusun penulis berdasarkan aspirational constructivism tersebut mampu menjelaskan fenomena Neo-Eurasianisme dan Rusia walaupun dengan beberapa catatan. Translation: This study examines the influence of the relationship between thinking Eurasianisme Russian foreign policy in the period of 2004-2009. Background behind this research is based on the fact that Russian foreign policy post-Soviet collapse, especially in the period 2004-2009 in line with Eurasianisme values that developed in Russia. Problems in research with descriptive-qualitative format is reviewing the extent to which actual Eurasianisme thoughts affect Russian foreign policy in the range period 2004-2009. The problem is then examined using descriptive-qualitative method by taking the basic view konsrtuktivisme as a basis for argument and synthesis of theories of national identity formation theories and national interests through aspirational approach to constructivism which combined with the theory of the relationship of identity and foreign policy, the approach geopolitics, policy prescriptions, and the patterns of relationships in HI Self and Other. From the theoretical approach that is raised, the answer can be drawn while basically confirmed that Eurasianisme has influenced policy Russian foreign to the last stage of the theoretical, and time range 2004-2009 is the period when the theory itself is in the balanced point so that it can be proven. Answer format while in the study deskriptifkualitatif but this proved not to be used as basis for data collection which is then inferred inductively. Through analysis by reviewing the survey results and public views through qualitative content analysis of the views of policy makers in Russia since year 2004-2009 can be concluded that Eurasianisme values, which in research found that the more influential are the Neo-Eurasianisme, has been Russia's foreign policy influence through three stages. First, aspiration raised historical thinkers Eurasianisme was accepted by community. Evidence obtained from a survey in Russian society show community views correspond to the values Eurasianisme. Second, the values Neo-Eurasianisme successfully through the stages of test effectiveness, so that could be considered implemented by the Russian government with the contemporary condition. However, finding data and facts on the ground indicate that the Neo-Eurasianisme lulusnya This was not influenced economic conditions and military strong enough to rival the United States, but more on the U.S. behavior as the Other who confrontational toward Russia in accordance with predictions of Neo-Eurasianisme thinking. Third, that the identity management strategy and the establishment of national interest Russia is based on the values of Neo-Eurasianisme competitive and confrontational. Thus, the general theory developed based on the aspirational writer constructivism is able to explain the phenomenon and the Russian Neo-Eurasianisme although with some notes.
The use of information and communication technology is a must. Whether it's for private organizations and government require the use of this technology in order to encourage better service to the community. In government organizations, use of information technology is closely linked to the concept of e-government is considered capable of creating better government through transparency; accountability and public participation are maximized. It is also a marker of increased expectation of a public sector reform program. Through this way, the application of e-government is actually able to assist the government in an effort to restore confidence in public institutions to improve transparency, cost efficiency, effectiveness, and political participation. Therefore, the increase of government information to the public can help the public perception of bias and influence the expectations of trust by narrowing the information gap between citizens and government. But to achieve that goal, the need for readiness of the government in implementing electronic- based government in this regard through the internet website. Availability of human resources, as well as the commitment of government officials to be somethings that should be prepared carefully. Unfortunately, until now the preparation and management of the website, which is one of the core public administration reform seems not fully utilized. In fact, the value of investments supporting the preparation of e-government is not a little. Thus important to evaluate government websites in terms of quality and effectiveness Through this qualitative descriptive study researchers tried to find the root causes of what is a major cause of the condition. The data obtained from in-depth interviews with a number of speakers at the County Government Bangkalan most responsible for the implementation of e-government. Then these results will be compared with number of theories of public policy. The hope, the theory can be a tool to analyze and map the problems faced around the implementation of e-government in Bangkalan.
Tujuan penelitian ini adalah untuk mengembangkan model pelayanan SAMSAT yang dapat memberikan pilihan kepada masyarakat dalam cara membayar pajak, serta mengevaluasi model pelayanan SAMSAT yang berlaku saat ini. Dengan pendekatan teori tindakan beralasan (theory of reasoned action) dari Ajzen Fishbein, bahwa wajib pajak yang datang sendiri ke Samsat melakukan pembayaran pajak atas kemauannya sendiri, maka perilaku ini disebut perilaku volisional. Berdasarkan pendekatan ini dapat dimengerti bahwa wajib pajak, mengungkapkan persepsi, sikap dan niatannya terhadap model Samsat yang saat ini berlaku (Samsat model 1) dan membuat pilihan terbaiknya terhadap pengembangan model Samsat. Pada penelitian ini dapatkan bagaimana persepsi, sikap dan niatan, mempengaruhi wajib pajak untuk menilai model-model Samsat yang ditawarkan, termasuk harapan atas tindakan pemilihan tersebut. Secara umum dapat dijelaskan bahwa adanya kecenderungan untuk penerimaan keberadaan pengembangan model Samsat. Penerimaan tersebut didasari atas pikiran sehat wajib pajak dan dilakukan tanpa pengaruh atas tekanan dari luar yang dapat mempengaruhi keputusannya. Teori reasoned action, diperluas dan dimodifikasi oleh Ajzen (1988) dan modifikasi ini dinamai teori perilaku terencana (theory of planned behavior). Kerangka pemikiran ini untuk mengatasi masalah kontrol volisional yang belum lengkap dan dilengkapi dengan mengikutkan faktor kontrol perilaku yang dihayati (perceived bihavional control). Dengan pendekatan ini diketahui tentang item-item tiap indikator dari persepsi, sikap dan niatan pada setiap model Samsat, muncul kesamaan pernyataan yang bersifat favourable dan unfavourable. Dari niatan ini dapat dideskripsikan bahwa seluruh wajib pajak taat pada hukum artinya kewajiban membayar pajak ingin dipenuhi sesuai dengan prosedur dan dalam pengembangan model Samsat, wajib pajak ingin datang sendiri memenuhi kewajibannya, dan cenderung tidak mewakilkan. Berdasarkan hasil penelitian tersebut dapat dikategorikan bahwa meskipun persepsi dan sikap terhadap Samsat model 1 adalah unfavourable, tapi pada aspek niatan. Indikatornya mengungkapkan ketaatan wajib pajak dan konsistensi perilaku wajib pajak dalam membayar pajak kendaraan bermotor yaitu tunas, tunai, tanpa denda. Dari faktor ini menunjukkan kebenaran dari teori planed behavior yang dapat disimpulkan bahwa perilaku manusia tidaklah sederhana untuk dipahami dan diprediksikan begitu banyak faktor-faktor internal dan eksternal dari dimensi masa lalu, saat ini, dan masa datang yang ikut mempengaruhi perilaku manusia. Adapun persoalan ketaatan wajib pajak yang tetap melakukan pembayaran pajak, adalah fenomena yang perlu diteliti lebih lanjut. Faktor penting dari aspek ketaatan, bahwa orang taat tersebut, memiliki otoritas yang sah, sesuai dengan norma sosial yang berlaku, untuk taat. Disamping itu otoritas yang ditaati mempunyai legitimasi, artinya adalah adanya keyakinan umum bahwa otoritas mempunyai hak untuk menuntut ketaatan terhadap perintahnya. Otoritas itu adalah Samsat yang mempunyai instrumen paksaan dalam penegakan hukum (law enforcement). Ketaatan wajib pajak adalah bagian dari pemenuhan legitimasi pemilikan kendaraan bermotor. Dari aspek lain dengan adanya ketaatan wajib pajak yang tidak memperdulikan persepsi dari sikap, maka birokrasi cenderung sulit didorong melakukan perubahan (agent of change). Faktor utamanya adalah karena telah terjaminnya ketaatan masyarakat membayar pajak, dan ini bersifat strategis bagi penerimaan (income).