This paper tries to look at the root cause of low ridership in public transport in the city of Malang, locally known as Angkutan Kota (Angkot), in a kind of non-traditional perspective. The decreasing interest of the people of Malang City towards the use of public transport was presumed partly due to the transportation tax and retribution policies that are somewhat not too restrictive. This study explains that 80% of people in Malang City consider the amount of Motor Vehicle Tax (PKB) is cheap and reasonable which is believed to drive people away from utilizing Angkot. On the other hand, surprisingly, parking fees for motorized vehicles for most people are considered quite burdensome. Thus, this study suggests that in addition to the need to improve the quality of public transport services, adjusting the amount of tax and the cost of parking for motorized vehicles in the city of Malang needs to be reconsidered to increase the interest of the people of Malang in using public transport.
Abstrak: Sebuah Perspektif Kritis terhadap Agency Theory. Tujuan dari penelitian ini adalah menjelaskan sifat, fungsi, peran dan kritik terhadap teori keagenan. Metode kualitatif digunakan dalam penelitian ini. Keagenan didefinisikan sebagai proses di mana aktor secara rasional melakukan dengan intensi, rencana dan manajemen yang efektif untuk mencapai tujuan tertentu. Selain itu, teori keagenan mendiskusikan masalah ketika ada perbedaan antara kepentingan dan tujuan individu dengan orang lain. Jika pemilik memperoleh kuasa yang tinggi dan kemampuan untuk memerintah agen mereka, maka agen harus melaksanakan kegiatan berdasarkan kepentingan pemilik untuk memaksimalkan kekayaan mereka sendiri. Abstract: A Critical Perspective towards Agency Theory. The aim of this research is explaining the nature, function, role and critics towards agency theory.Qualitative method was employed in this research. Agency is defined as a process of rational actors to conduct intentionally an effective plan and management to achieve specific goal. In addition, the agency theory discusses problem when there is a discrepancy between interests and goals of individual with others. If the principal gains high power and capability to order their agents, then agents must conduct activities based on the principals' interest to maximize their own wealth.
Kebijakan restitusi Pajak Pertambahan Nilai (PPN) turis asing adalah salah satu kebijakan fiskal yang dilakukan Pemerintah untuk membantu peningkatan usaha Pariwisata di Indonesia. Diharapkan dengan kebijakan tersebut dapat meningkatkan jumlah turis asing dan membantu meningkatkan perekonomian di Indonesia. Dalam pelaksanaan nyata di lapangan masih sedikit turis asing yang memanfaatkan kebijakan tersebut. Hal tersebut dikarenakan banyak turis asing yang belum memiliki pengetahuan tentang kebijakan restitusi PPN turis asing serta sikap turis asing yang menyikapi kebijakan dinilai kurang baik. Penelitian ini bertujuan untuk mengetahui pengaruh tingkat pengetahuan dan sikap terhadap pemanfaatan kebijakan restitusi Pajak Pertambahan Nilai (PPN) Turis Asing di Indonesia. Penelitian ini mengambil studi pada turis asing di Bandara I Gusti Ngurah Rai, Bali. Jenis penelitian ini adalah eksplanatori dengan pendekatan kuantitatif melalui pengumpulan data berupa kuesioner dan dokumentasi. Analisis data dilakukan dengan analisis statistik desktiptif, analisis asumsi klasik, analisis regresi linear berganda dan uji hipotesis. Hasil penelitian menunjukkan bahwa secara simultan Pengetahuan (X1) dan Sikap (X2) berpengaruh signifikan terhadap pemanfaatan kebijakan restitusi PPN Turis Asing di Indonesia (Y). Sedangkan secara parsial Pengetahuan (X1) berpengaruh signifikan terhadap pemanfaatan kebijakan restitusi Pajak Pertambahan Nilai (PPN) turis asing di Indonesia, namun variabel Sikap (X2) tidak mempunyai pengaruh signifikan secara parsial terhadap pemanfaatan kebijakan restitusi Pajak Pertambahan Nilai (PPN) turis asing di Indonesia.
Improving the formation of tax administration capacity is indispensable since it may lead to the potentially unstable tax ratio in Indonesia in the next few years. The delivery of information to the taxpayer becomes essential in revamping the tax administration. In the area studied in Malang city, information asymmetry (imbalance) occurs for taxpayers of Individual Income Tax on MSMEs. There are four subdistricts and four types of businesses of 226 businesses but the tax compliance in the Malang city merely reaches 88%. Thus, it is necessary to identify the problems of socialization and the use of media that has been carried out and provide suggestions that can be utilized by the Regional Office of DJP East Java III using social media approach through segmentation and socialization for target participants of individual income tax MSMEs in Malang City based on Government Regulation No. 46. Research findings revealed the importance of using more advanced technology in tax dissemination. In addition, there is also a need for synergy between the community and government in order to achieve the success of technological media based tax socialization for creating more effective form of communication by considering tax sector as one of the main sectors supporting national economy.
Academia is not the only sector or service that should be focused on and provided to students within higher education institutions. Student affairs services must also be adequately provided to recipients of higher education institution services, namely students. Student affairs services contribute significantly to the overall ranking of higher education institutions. The present study aims to evaluate and obtain information about the quality of student affairs services in higher education institutions in East Java, Indonesia. The present research conducts an evaluation using reference to the Regulation of the Minister of Administrative Reform and Bureaucratic Reform of the Republic of Indonesia Number 14 of 2017 Concerning Guidelines for the Preparation of a Public Satisfaction Survey Unit for Public Service Providers. The method used is a survey method, leveraging a questionnaire with a positivistic paradigm. The results of this research have shown that student services are ranked 'good', but an evaluation is required in terms of their implementation, because the services are not yet reaching a status of 'excellent'. Another finding is that student affairs services are widely known to include scholarships, whereas services of interest include awarding talents, logic or reasoning competence. Moving forward, it is hoped that student affairs services will become more efficient in terms of bureaucracy in order to achieve the effectiveness of all parties involved.
No abstract
Malang Regency as an Implementer regency of regional autonomy is comprehensively authorized along with the provision of rights and obligations to administer its autonomy. One of the tangible authorization forms of the aforementioned regional autonomy is the regional financial administration as well as the regional retribution policy. This research aims to acknowledge the monitoring activity within the implementation of public road parking retribution with regard to the target achievement of regional expenditure of Malang regency of 2017 in Kepanjen, the capital of Malang regency. Implementer actions performed by the Department of Transportation, it is evident to assert that they have not been possessing any Standard Operational Procedures as well as any written regulations concerning the monitoring mechanism, thus resulting in weak regulations on legal basis beside causing behavioral inequalities for supervisors and parking officers.
The pandemic has been affected in human's life and changed the way people life. The COVID-19 19 cases are still arising in all over the world. Every country put their best efforts to tackle the pandemic for health recovering. However, the pandemic has been engulfed for about six months, so the issues are not about health recovery but also social and economy aspects. As the health recovery protocol of COVID-19. One of the protocols stated that we all need to make physical distancing and have a very good cleanliness. Those things are quite new in individual life today, it caused the usual business process unable to work well. Income receiving is the main problem for living the life, not all levels of society can afford it. Especially for countries which are having hundreds of million population and processing to build the public health facilities, such as Indonesia. In this point, Social Health and Fiscal aspects are needed to have a good collaborative, those two are behalf of the country's responsibility to strengthen the state sovereignty. In this paper, we would like to discuss more in what Indonesia has been done in social health and fiscal recovery, the gap founded and the solution for better nation. Social Health theory and Fundamental Fiscal Theory -Function of Fiscal would be the major theory used in this paper. The research would be conducted in qualitative descriptive method.
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