Large-Scale Social Restrictions and National Economic Recovery during the Covid-19 Pandemic: Laws and Regulations Implementation Strategy

Asmah, Asmah; Wardani, Dian Eka Kusuma; Raodiah, Raodiah

doi:10.37276/sjh.v3i2.158

Cited by 4 publications

(4 citation statements)

References 12 publications

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“…Human resources and facilities are essential for the Regional Revenue Agency to implement online-based local tax collection policies. Success depends on optimizing existing resources, which includes enhancing human resource capabilities and acquiring and managing sufficient facilities (Asmah et al, 2022). It includes the adaptability in responding to changes in the work environment and the technical challenges arising from using new technologies (Irmayani et al, 2023).…”

Section: B Resourcesmentioning

confidence: 99%

Implementation of an Online-Based Policy for Local Tax and Retribution Collection

Said,

Hariyadi,

Agusman

2024

sjss

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This research aims to analyze the implementation of an online-based policy for local tax and retribution collection by the Regional Revenue Agency in Kolaka Regency. This research uses an inductive qualitative analysis. Inductive analysis is an approach that begins with field facts, analyzes them based on relevant theories and arguments, and ultimately yields a conclusion. The results show that implementing an online-based policy for local tax and retribution collection by the Regional Revenue Agency has made significant progress in several vital variables. The communication variable has been successful and effective, facilitating the acceptance of new technology and enhancing compliance with local taxes. However, the resource variable remains a significant constraint, with the inadequate allocation of human resources and facilities. The disposition variable shows exemplary commitment, but obstacles still exist in achieving tax collection targets and implementing all types of local tax and retribution. Meanwhile, the bureaucratic structure variable has functioned well, demonstrating effective coordination and collaboration that have strengthened the tax collection process and enhanced transparency and accountability in managing local taxes. Therefore, it is recommended that the Regional Revenue Agency enhance coordination with local government to advocate for a more significant allocation in the Regional Budget Revenue and Expenditure. The Regency House of Representatives and the Regent of Kolaka Regency should prioritize the procurement of technological infrastructure in the discussion of the Regional Budget Revenue and Expenditure, ensuring that the resource shortages faced by the Regional Revenue Agency can be overcome. For business operators, it is crucial to comply with tax recording devices during transactions to support local government policies in enhancing the transparency and accuracy of tax data. These improvements will not only support the smooth operation of the Regional Revenue Agency but also contribute to increased Regional Revenue that can be used for further development in Kolaka Regency.

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Section: B Resourcesmentioning

confidence: 99%

Implementation of an Online-Based Policy for Local Tax and Retribution Collection

Said,

Hariyadi,

Agusman

2024

sjss

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“…As a WTO member state, Indonesia must comply with the agreement's provisions to avoid violating its international obligations, which could result in Indonesia being brought before the WTO's Dispute Settlement Body (DSB) (Setiadi, 2019). On the other hand, Indonesia must take advantage of the opportunities available to benefit from the free trade (Asmah et al, 2022).…”

Section: Implications Of the Trims Agreement For Indonesiamentioning

confidence: 99%

The Implications of TRIMs Agreement on Domestic Economy in the 21st Century: A Study of Legal Development

Hasyim

Husen

Nasrullah

2023

sjh

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This study aims to analyze the implications of the TRIMs agreement for Indonesia. It discusses the exceptions to the TRIMs agreement, the utilization of transition periods, as well as the efforts of the Government to increase the investment value. This normative legal study uses statute, sociological, and comparative approaches with a literature study technique. The study results a show that Indonesia implements the TRIMs agreement, considering the exceptions and transition period. The Government’s efforts to increase investment include clear legal protection, improvement of human resources, a conducive investment environment, digital technology, innovative approach, and simplifying the investment process. Therefore, it is recommended that the Government strengthens investment regulations and policies that consider the development of society and the business world and increases investment in education and digital technology. The community must also actively participate in helping to increase investment by creating a conducive investment environment. With reasonable efforts and cooperation, investment in Indonesia is expected to increase and positively impact Indonesia’s economic growth in the 21st century.

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“…Resource support, both human and non-human, is a primary determinant in the success of policy implementation (Asmah et al, 2022). This success hinges on how these resources are utilized.…”

Section: B Resourcesmentioning

confidence: 99%

Implementation of the Tourism Park Development Program in Unamendaa Village

Arafat,

Syahrir,

Triani

2022

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This research aims to explore and describe the implementation of the tourism park development program in Unamendaa Village. This research uses an inductive qualitative analysis. Inductive analysis is an approach that begins with field facts, analyzes them based on relevant theories and arguments, and ultimately yields a conclusion. The results show that implementing the Tourism Park development program in Unamendaa Village faces several significant obstacles related to communication, resources, disposition, and bureaucratic structure. Regarding communication, the Village Tourism Park program’s socialization needs to be implemented optimally. Regarding resources, there needs to be more BUMDes Organizers in managing the Village Tourism Park. Concerning disposition, although the Village Government has entrusted development responsibility to BUMDes, there still needs to be clarity in the tax payment mechanism. Additionally, the suboptimal bureaucratic structure adds complexity to the obstacles, including issues of supervision, coordination, facility provision, and communication between the Village Government and the community, which collectively hinder the achievement of the Village Tourism Park development goals. Therefore, it is recommended that the Village Government improve communication effectiveness with the community through increased frequency and more innovative socialization methods to ensure that information about the Village Tourism Park development is evenly distributed to all community members. For BUMDes, it is suggested that resource deficiencies be addressed by training organizers in tourism park management and operations and clarifying the division of responsibilities between organizers and traders to prevent role overlaps. Traders are expected to cooperate more closely with BUMDes Organizers, especially regarding compliance with the established tax payment mechanism. The community is encouraged to actively participate in every process of the Village Tourism Park development, in aspects of planning, execution, and supervision, to create good collaboration between the Village Government, BUMDes, traders, and the community, aiming for the sustainable and beneficial development of the Village Tourism Park for all parties in the future.

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Large-Scale Social Restrictions and National Economic Recovery during the Covid-19 Pandemic: Laws and Regulations Implementation Strategy

Cited by 4 publications

References 12 publications

Implementation of an Online-Based Policy for Local Tax and Retribution Collection

Implementation of an Online-Based Policy for Local Tax and Retribution Collection

The Implications of TRIMs Agreement on Domestic Economy in the 21st Century: A Study of Legal Development

Implementation of the Tourism Park Development Program in Unamendaa Village

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