Kebijakan Disiplin Aparatur Sipil Negara di Dinas Pengelolaan Keuangan, Aset dan Pendapatan Kabupaten Minahasa

Lumingkewas, Elvis

doi:10.58258/jisip.v5i1.1611

Cited by 2 publications

(2 citation statements)

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“…In the implementation of a policy, it must be accompanied by legal sanctions, sanctions against restaurants that have not paid taxes are contained in Perbup No.6 of 2011 System, Procedures and Sanctions for Collecting Local Taxes of Minahasa Regency Article 5 Restaurant Taxes [14], which legal sanctions will be a determining factor in the implementation of a policy. This is because the existence of a legal sanction can make people comply with the policies made, but there are also those who carry it out because they do not like to be said to be breaking the rules.…”

Section: Enforcement Of Sanctionsmentioning

confidence: 99%

Implementation of Restaurant Tax Policy at Anugerah Restaurant Leilem Village Minahasa Regency

Clieverson A. Lolaroh,

Marthinus Mandagi,

Margareth I.R. Rantung

2023

TSSJ

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In this study it shows that taxpayers do not pay taxes, because initially the turnover decreases so they do not pay taxes, for employees who are in charge of collecting taxes are also less assertive in collecting taxes and the taxpayers lack understanding about taxes because taxpayers prefer to open their business rather than participate socialization. For the tax due limit, the Anugerah restaurant has exceeded the limit because the last tax payment for the grace restaurant is in 2021, the restaurant should have been temporarily closed according to the regent regulations Minahasa Regent Regulation Number 6 of 2011 Concerning the System, Procedures and Sanctions for Collection of District Taxes Minahasa, and suggestions for supporting tax collection facilities are not functioning properly. For Enforcement of Sanctions at the Anugerah restaurant, it is not yet firm because it has only arrived at the first warning letter, if you look at Perbup number 6 of 2011 the restaurant has been temporarily closed because it is appropriate terms of temporary suspension of business, from the results of the study it was found that the implementation of restaurant taxes in Anugerah restaurants was not going well because they were no longer paying taxes and the regent's regulation policies were not going well because employees were not strict in giving sanctions to Anugerah restaurants

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Section: Enforcement Of Sanctionsmentioning

confidence: 99%

Implementation of Restaurant Tax Policy at Anugerah Restaurant Leilem Village Minahasa Regency

Clieverson A. Lolaroh,

Marthinus Mandagi,

Margareth I.R. Rantung

2023

TSSJ

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“…According to Wawointana, work discipline is an important guideline in shaping and training employees to act in accordance with procedures or rules which is also a process that aims to improve employee discipline in maintaining and improving organizational goals (Wawointana et al, 2019). Lumingkewas stressed that if you want everything to run as expected, there needs to be a disciplinary programme implemented in the agency to help and control all employee actions so that employees are responsible, work smoothly, effectively and efficiently(E. Lumingkewas, 2021). Discipline is the most important factor to improve performance for employees, especially in this case civil servants who join the secretariat of the Minahasa Regency Legislative Council (Masengi, et al, 2023).…”

Section: Introductionmentioning

confidence: 99%

Public Services at the Population and Civil Registration Office of Minahasa Regency

S. R. Siwij,

B. Kairupan,

G. P. Gurning

2023

proceedings

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Registration of Minahasa Regency. The research method used is descriptive qualitative. The number of informants in this study were 5 people. Data collection uses observation, interview and documentation techniques. Data analysis through Data Reduction, Data Presentation and Drawing Conclusions. The results of the study show that the Public Service of the Department of Population and Civil Registration of Minahasa Regency is reviewed from 3 assessment indicators. in indicator 1). Service procedures for making E-ID cards are effective, both online and offline services, according to SOP 2). Inadequate facilities and infrastructure, or still not according to standards in terms of service time, employees have high discipline. 3). The competence of service delivery officers is reviewed after the completion time, there is a guarantee for completion time, but there are several internal and external factors that make the process of making this E-KTP hampered This study aims to describe the Public Services of the Department of Population and Civil, but for the entire service process, employees are always the intermediary in providing understanding and problem solver for every community who comes to get services in making E-KTP and also in the service process free of charge.

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Kebijakan Disiplin Aparatur Sipil Negara di Dinas Pengelolaan Keuangan, Aset dan Pendapatan Kabupaten Minahasa

Cited by 2 publications

References 0 publications

Implementation of Restaurant Tax Policy at Anugerah Restaurant Leilem Village Minahasa Regency

Implementation of Restaurant Tax Policy at Anugerah Restaurant Leilem Village Minahasa Regency

Public Services at the Population and Civil Registration Office of Minahasa Regency

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