Suchergebnisse

This study aims to determine the implementation of the self-assessment system, determine the compliance of individual taxpayers, and find out how much influence the self-assessment system has on individual taxpayer compliance. The method used in this research is the descriptive analysis method. The technique used in collecting data is done through a questionnaire with 32 respondents as KPP Pratama employees in Bandung. The data analysis technique carries out through descriptive analysis and verification analysis. The study results found that the self-assessment system was in the relatively good category with an average score of 3.14 and for individual taxpayer compliance was in the relatively good category with an average score of 3.06. Then the self-assessment system is said to be adequate in increasing individual taxpayer compliance, proven to affect individual taxpayer compliance by 46.0%. In comparison, the remaining 54.0% influence by other factors not examined in this study, such as the administrative system's condition, taxation, services to taxpayers, tax law enforcement, tax rates, and so on. Thus it can be concluded that there is an effect of the self-assessment system on individual taxpayer compliance.

Small Medium Entreprises (SMEs) and Cooperative have not received a proper law protection in facing trade liberation of ASEAN Economic Community (AEC) and economic globalized world. In 2015 AEC has been established that would bring a huge change in Southeast Asia regionS and definitely will have a wide impact to business people in Indonesia. SMEs and Cooperative contribute to more than 90 percent of total Indonesian national economy. However, they are weak on investment and information technology and management skill as well as competition law among ASEAN Member States. Economic policies do not give a sufficient protection to SMEs and Cooperative. This article tries to seek solutions for SMEs problems especially their legal structure in order to enhance their competitiveness. This article argues that the government can provide legal protection by reforming SMEs economic sectors similar to the AEC's priority sectors by which the Indonesian' SMEs would become world class corporate.

This study was conducted to examine the effect of the tax system variables and individual tax compliance on the implementation of self assessment system in KPP Pratama Bantul. This study uses the dependent variable is self assessment system and the indepen dent variable is the tax system , an individual taxpayer compliance are listed in the KPP Pratama Bantul. The sampling technique used is random sampling of individual taxpayers in the region of Bantul and individuals who have a NPWP. Data collection procedures using a questionnaire which was distributed to be filled by an individual taxpayer. The analysis technique used is multiple regression with SPSS 16.0 tools. Based on the results of the analysis indicate that the variable tax system and compliance services an individual taxpayer simul tan proved significant effect on the implementation of self assessment system . Predictive ability of the three variables on self assessment system shows the independent variables can explain the variation in the dependent variable of 34.8 % and the rest is explained by other variables. Keywords: system of service tax, individual tax compliance, and self assessment system .

This study aimes to determine whether the perception of individual taxpayer compliance level for the implementation of self-assessment system tax evasion. The research was conducted by distributing questionnaires to individual taxpayers who are in the Kantor Pelayanan Pajak Pratama Sleman Yogyakarta (Tax Office Primary Sleman Yogyakarta). This research is a quantitative study. Sampling method is convinience sampling. Is sampling that is the distributed 70 quesionare, three of the respondents did not fill and 2 did not full completed. So, obtained data from 65 respondents. We used linear regression analysis with SPSS for Windows 17.00. We found that the perception of individual taxpayer compliance level for the implementation of self-assessment system negatively affect (tax evasion). The coesionare correlation coefficient is -0.547. It indicates that there is a moderate or fairly between individual taxpayer perception on the level of compliance on the implementation of selfassessment system for tax evasion. Negative direction indicates that the higher the perception of individual taxpayer compliance level for the implementation of self-assessment system, the lower tax evasion, or vise versa. Keywords: Perception of taxpayer compliance level for the implementation of selfassessment system, tax evasion.

This study aims to understand and map the tourism industry and women's employment mobility in the Special Economic Zone (SEZ) of Mandalika Kuta Lombok, West Nusa Tenggara, Indonesia. This study was a qualitative study using a case study approach with a group analysis unit. Data were obtained through observation, interviews, and documentation. The informants are an optional or criterion-based selection. Informants in this study were 120 informants. Informants were selected using a purposive sampling technique. The informants in this study are not to represent the population but represent information. Data analysis was processed through three stages. The results of the study found that the tourism industry in the Special Economic Zone of Mandalika Kuta Lombok has encouraged the new job creation and job types that were previously unknown by the community. In the category of self-employment and wage employment, there is an increase in the number due to a decrease in the status of casual work. This is a sign that there are significant job changes and job mobility. This is caused by low wages, inconvenience at work, and family factors. With the creation of various types of new jobs and the pattern of employment mobility, the efforts of self-improvement are needed, especially in terms of education and skills. Provincial and District Governments need to conduct a study of the potential and employment opportunities needed for women in the tourism industry to create links and matches between various employment sectors in the tourism industry. ; Penelitian ini bertujuan untuk memahami dan memetakan industri pariwisata dan mobilitas pekerjaan perempuan di Kawasan Ekonomi Khusus (KEK) Mandalika Kuta Lombok. Penelitian ini adalah penelitian kualitatif menggunakan pendekatan studi kasus dengan unit analisis kelompok. Data diperoleh melalui observasi, wawancara, dan dokumentasi. Informan bersifat pilihan atau criterium based selection. Informan dalam penelitian ini sebanyak 120 informan. Informan dipilih menggunakan teknik purposive sampling. Informan penelitian tidak untuk mewakili populasi, tetapi mewakili informasi. Analisis data dilakukan melalui tiga tahapan. Hasil penelitian menemukan bahwa industri pariwisata di Kawasan Ekonomi Khusus Mandalika Kuta Lombok telah mendorong terciptanya lapangan pekerjaan baru dan jenis pekerjaan yang sebelumnya tidak dikenal oleh masyarakat. Pada kategori status pekerjaan dengan usaha sendiri dan pekerjaan upahan terjadi peningkatan jumlah karena terjadi penurunan pada status pekerjaan lepas. Hal ini sebagai penanda ada perubahan pekerjaan yang signifikan dan terjadinya mobilitas pekerjaan. Ini disebabkan oleh upah yang sedikit, ketidaknyaman dalam bekerja, dan faktor keluarga. Dengan terciptanya berbagai jenis pekerjaan baru dan terjadi pola mobilitas pekerjaan, maka diperlukan peningkatan diri terutama dalam hal pendidikan dan keterampilan. Pemerintah Provinsi dan Kabupaten perlu melakukan kajian tentang potensi dan peluang pekerjaan yang dibutuhkan bagi perempuan pada industri pariwisata sehingga terjadi link and match antara berbagai sektor pekerjaan pada industri pariwisata.

The purpose of writing is to determine the implementation of village fund allocation in rural development towards clean village governance (Good Governance: accountability, transparency and participation) starting from the planning stage, transparency and accountability. The study used a qualitative descriptive method with case studies, describing the implementation of Village Fund Allocation Management (ADD) for development in Ngombakan Village. Then compared with the applicable regulations (Permendagri No. 113 of 2014) and cross-check with the real phenomena that occur in the management of Village Fund Allocation (ADD) in Ngombakan village in realizing good governance, so that conclusions can be drawn. The results of this study indicate that the management of ADD in the village of Ngombakan in general has been accountable, transparent and participatory. However, there are still technical problems. These constraints are a constraint from the regency that is late in making a Regent's Regulations regarding the regulations on ADD and its management. This results in delays in reporting related to the management of ADD in the Ngombakan village. ; Tujuan penulisan untuk mengetahui pelaksanaan alokasi dana desa dalam pembangunan desa menuju pemerintahan desa yang bersih (Good Governance: akuntabilitas, transparansi dan partisipasi) mulai dari tahapan perencanaan, transparansi dan pertanggungjawaban. Penelitian menggunakan metode kualitatif deskriptif dengan studi kasus, mendiskripsikan pelaksanaan pengelolaan Alokasi Dana Desa (ADD) untuk pembangunan di Desa Ngombakan. Kemudian dibandingkan dengan peraturan yang berlaku (Permendagri No. 113 Tahun 2014) dan di crosscheck dengan fenomena riil yang terjadi pada pengelolaan Alokasi Dana Desa (ADD) di desa Ngombakan dalam mewujudkan good governance. Sehingga dapat ditarik kesimpulan: hasil dari penelitian ini menunjukkan pengelolaan ADD di desa Ngombakan secara garis besar telah akuntabel, transparan, dan partisipatif. Namun, secara teknis masih terdapat kendala di ...

To implement the governance tasks, professional, responsible, honest, and fair civil servants are needed. It can be attained through a training which is implemented based on the system of working performance and career that focuses on the system of working performance. Therefore, the appraisal of working performance is carried out to evaluate the performance of civil servants for providing guidance to the officials in the evaluation of unit and organization performance. This study aims to make intelligent agens design, so that the working units and governmental organizations can do evaluation based on the self-evaluation of their employees' working performance. It refers to the government regulation number 46 year 2011, that the appraisal of the civil servants' working performance consists of Employee's Work Goal (EWG) and Work Behavior (WB) with the percentages for each are 60% and 40%. The intelligent agens that can be formed from this case consist of 1) Agen-evaluator who provides the feed back of working performance progress, 2) Agen-work planner who contributes in providing recommendation of jobs which are apropriate with the civil servants whose working performance is still low, and 3) Agen-record-of-performance who contribute in recording the performance of Civil Servants.

Dramaturgy theory is a branch of the theory of symbolic interactionism. One of the most important works of self in symbolic interactionism is the Presentation of Self in Everyday Life (1959). The self concept according to Goffman strongly influenced by Mead thought, especially in his discussion of the tension between the spontaneous, "I" and "me", the self which is limited by social life. Goffman assumes that if interact, the actor wants to show sense of self that can be accepted by others. However, when the present themselves, the actors realize that members of the audience may interfere with performance. Because the actors adjust to control the audience, especially the elements that can be annoying. Mulyana (1999: 87) explains that the approach of Goffman core of the view that when humans interact with each other, he wants to "manage" the impression that he expected to grow on others against. To that end, each person do a "show" for others. Life is like a theater, social interaction on the stage to show the roles played by the actors. The world's political campaigns in Indonesia, political parties indeed have featured "front stage" with its lively, especially through the party's show of force in the form of a procession in the streets. In life in prison are negotiated order. Negotiation as a theater stage (Goffman) does not only happen in the next stage, (front stage) and a rear stage (front stage). Negotiations inmates and officers are also not merely impression management individually but also collectively. Keywords: Political Life, Prison (Asylum), Dramaturgy

The Asia-Pacific region is a very strategic region for cooperation in the economic and security fields. This makes this region very contested by the two countries of hegemony in the economic field, namely, China and the United States. To achieve these interests, China and the United States must contribute to the region, one of which is conducting Institutional balancing with institutions that are quite influential in the Asia-Pacific region such as the ASEAN Regional Forum (ARF), ASEAN Plus Three (APT), East Asia Summit (EAS). And this paper willdiscusswhy the United States changed its foreign policy from theMiddle East to Asia-Pacificregion. The dynamic of the regionshows thatChina plays an important role along with its national capability improvement. The increase in China's national capability is seen as a challenge to national interests, as well as security for the United States alliance states in the Asia-Pacific region. Using an analytical framework based on the Balance of Threat theory, the authorconcludes that there is a strong relation betweenChina's national capability improvements with the implementation of US rebalancing strategy to the Asia-Pacific region.

The use of information technology in government processes can improve efficiency, effectiveness, transparency, and accountability in government administration. At the local government agencies there are several obstacles, namely the lack of optimal supervision from the informatics section in the implementation of IT Governance, because it is done if there are complaints from other parts of the IT services and the lack of planning and alignment of the Information Technology strategy with the agency strategy. Therefore, measurement of COBIT process maturity model is needed to determine the condition of the IT process maturity model in government agencies today. The implementation of good IT governance is expected to ensure that IT investment has contributed to the progress of the institution. This research results in recommendations for improvement and improvement of information technology governance in the offices of government agencies. In this study, the conclusion of maturity level in the domain PO2 = 2.4, PO3 = 2.5, PO10 = 2.5, ME1 = 2.5 and ME4 = 2.7, so that governance at local government agencies is at level 2.5 (Defined Process). Keywords: COBIT, IT Governance, Maturity Level

Sugar industry in Indonesia has been experiencing rapid growth in local consumption, a decrease in domestic production, an increasingly growing import dependency, and a rise in the cost of energy use. This study explores the efficiency of energy use in the Indonesian sugar industry from 2010 to 2014 by applying the input distance function based on the trans-log model to all sugar mills across the country. The results revealed that substantial differences in energy efficiency exist across the provinces. The average energy efficiency is nearly 0.68, with the most efficient regions reaching nearly 0.77 and the lowest ones scoring about 0.62. The sugar mills in the provinces of Gorontalo, Banten, South Sulawesi, and East Java are more efficient than those of other provinces. The energy efficiency function suggested that increasing production volume can help to achieve more efficient energy use. Additionally, as labor and capital are substitute inputs, improvements in capital investment (technological upgrade) may yield larger outputs and contribute to more energy-efficient production. Meanwhile, raw materials and capital are complementary inputs, so improvements in energy efficiency via a larger mill size, bigger capital investment, and more efficient sourcing of raw materials can support the national government's production targets sustainably.

The purpose of this research is to see how much the level of learning independence in adolescents in Jorong Koto Nan Gadang, Kenagarian Aie Angek, X Koto District, Tanah Datar Regency. The research methodology uses descriptive quantitative with a population of all adolescents, amounting to 40 people. While taking the sample using a sampling technique, with research instruments using a Likert scale with 39 statement items that are already valid and using percentage descriptive analysis techniques. The results of research indicators are: an indicator of independence from others is 78% which is a high category, the indicator has self confidence is 75% which is a medium category, the indicator of disciplined behavior is 73% which is a medium category, the indicator has a sense of responsibility is 75% which is a medium category, the indicator of behavior based on self-initiative is 67% which is as a medium category, and the indicator of self-control is 68% which is medium category. While the percentage of adolescent learning independence level as a whole is 72,7% in the medium category. Ideally, adolescent to be independent in learning if they reach the high or very high category, which is between 76-100%.

This paper looks at how Indonesia contributes to the creation of a relatively peaceful and stable Southeast Asian region after the Cold War. It examines Jakarta's diplomacy in the South China Sea, and explains its implications for the making of the regional order. The argument is that Indonesia's impact on regional security has been apparent in its attention to the improvement of rule-based interaction among states in the region. However, recent developments have demonstrated that Indonesia's initiatives, formulated in the Indo-Pacific Cooperation Concept, are unsuccessful due to the lack of support from other ASEAN states. This paper shows that great powers politics in the troubled waters has hindered the advancement of Indonesian's orderdriven policy.

All provinces and districts / cities, just do Update device organizations of their respective regions. Hopes, this new organization into an effective and efficient organization. The regional organization built on five basic elements: 1) the strategic apex, 2) middle line, 3) operating core, 4) technostructure, and 5) supporting staff. Does the establishment of regional organizations gives hope to the improvement of coordination of the local government?If traced from theory, the five basic elements of the theory of Mintzberg berumber. According to Henry Mintzberg, attributes the organization building, consisting of: first, parts and people in the organization, secondly, the coordination mechanism, the third, the design parameters, and fourth, various environmental factors that influence the selection of the design parameters. In this first attribute Mintzberg says there are six elements. Elements 1st - 5th has been adopted by the PP. No. 18 / 2016 as described above. The sixth element is ideology. These six elements are not found in the PP. No. 18 / 2016. The fourth attribute Mintzberg's theory was also adopted. It is seen from the common variable calculation and technical variables as a basis for mapping the intensity of government affairs and the determination of the regional workload and determine tipeloginya classified as A, B, or C.The second and third attributes are not visible in the PP setting. No. 18 / 2016. As a result in the formation of regional organizations as well be invisible. The second and third attribute is actually provide a good framework for the establishment of the Agency which serves as technostrukture. Institutions that have an important role coordinating the programs of the Department so that organizational goals can be achieved. Thus, the improvement of coordination within local government is still difficult to expect.

This research aims to evaluate the maturity level of information technology governance (IT) in the application of information system services at PT. Tsabita Cake. The method used is a mixed method of quantitative and qualitative using questionnaires, interviews, and document studies. The focus of this research is on the DSS 05 domain. The results obtained from this study are needed as an evaluation and input for improvement of the information system governance of PT. TSABITA CAKE in the future. The results showed the maturity level of IT governance in the Information System services of PT. TSABITA CAKE is currently at a capability of 75% or equivalent to 2.90 with the status largely achieved and at level 2. Therefore, information system security needs to be improved to support the performance of PT. TSABITA CAKE in order to reach level 3 requires a recommendation for gradual improvement of the attribute process from level 1 to level 3. To improve IT governance, it is recommended that institutions prepare competent human resources, as well as document every activity of evaluation, direction, and monitoring in information system management. ; Penelitian ini bertujuan untuk mempelajari tingkat kematangan tata kelola teknologi informasi (TI) dalam penerapan layanan sistem informasi pada PT. Kue Tsabita. Metode yang digunakan adalah metode campuran kuantitatif dan kualitatif menggunakan instrumen kuesioner, wawancara, dan studi dokumen. Fokus penelitian ini pada domain DSS 05. Hasil yang didapat dari penelitian ini dibutuhkan sebagai evaluasi dan masukan untuk perbaikan terhadap tata kelola sistem informasi PT. TSABITA CAKE dimasa yang akan datang. Hasil penelitian menunjukkan tingkat kematangan tata kelola TI pada layanan Sistem Informasi PT. TSABITA CAKE saat ini berada pada kapabilitas sebesar 75% atau setara dengan 2.90 dengan status sebagian besar tercapai dan berada pada level 2. Maka dari itu sistem informasi perlu ditingkatkan untuk mendukung kinerja PT.