International Journal Political, Law, and Social Science

APPARATUS PERFORMANCE OF THE SUB DIVISION OF LOCAL TAX INSPECTION AND SUPERVISION AT BPKPAD IN CARRYING OUT RESTAURANT TAX SUPERVISION AND INSPECTION IN BANJARMASIN CITY

Andi Irawan, Setia Budhi — Sat, 10 Aug 2024 00:00:00 +0000

This study aims to determine the performance of the apparatus of the sub-field of inspection and supervision of local taxes at BPKPAD in carrying out supervision and inspection of restaurant taxes in Banjarmasin City and to find out the factors that affect the performance of the apparatus of the sub-field of inspection and supervision of local taxes at BPKPAD in carrying out supervision and inspection of restaurant taxes in Banjarmasin City. This research uses descriptive qualitative research methods. Data collection techniques with observation, interviews, documentation and as research informants are the Head of BPKPAD, Head of Billing and Supervision, Head of Sub Division of Inspection and Supervision, Sub Division of Inspection and Supervision Staff. Some representatives of the public who have been served by BPKPAD Banjarmasin City. The focus of the research is the performance of the apparatus of the Sub Division of Inspection and Supervision of Local Taxes at BPKPAD in carrying out supervision and inspection of restaurant tax in Banjarmasin City. The results showed that the Performance of the Apparatus of the Sub-Division of Local Tax Inspection and Supervision at BPKPAD in Carrying out Restaurant Tax Inspection and Supervision in Banjarmasin City can be seen from the Performance Assessment Matrix of the Apparatus of the Sub-Division of Local Tax Inspection and Supervision at BPKPAD in Carrying out Restaurant Tax Inspection and Supervision in Banjarmasin City based on 5 Performance Indicators, which can be said to be good and quite optimal in Carrying out Restaurant Tax Inspection and Supervision in Banjarmasin City. Supporting Factors for the Performance of the Apparatus of the Sub-Division of Local Tax Inspection and Supervision at BPKPAD in Carrying out Restaurant Tax Inspection and Supervision in Banjarmasin City, namely (1) Personal Factors, in this factor the ability of professional apparatus is quite optimal where working in accordance with Standard Operating Procedures (SOP) and the duties and functions of each apparatus even to go the extra mile, (2) Contextual-Situational Factors, in this factor the output/output determination side of the apparatus can provide certainty for making and providing NPWD and Pengukuhan Regional Taxpayer to the Community who have met the requirements of restaurant taxpayers. Factors inhibiting the performance of the apparatus of the Sub Division of Inspection and Supervision of Regional Taxes at BPKPAD in carrying out inspection and supervision of restaurant tax in Banjarmasin City, namely (1) lack of human resources (2) low competence of human resources in the Sub Division of Inspection and Supervision and (3) low taxpayer compliance with restaurant tax compliance.

PERFORMANCE OF MEMBERS OF THE BALANGAN REGENCY CIVIL SERVICE POLICE UNIT (SATPOL PP) IN CARRYING OUT THE DUTIES OF ENFORCING REGIONAL LEGISLATION

Mustafa Fahmi, Budi Suryadi — Sat, 10 Aug 2024 00:00:00 +0000

This research aims to evaluate the performance of members of the Balangan Regency Civil Service Police Unit (Satpol PP) in enforcing regional laws and regulations. The research methods used were participatory observation and structured interviews. The collected data was analyzed qualitatively. The research results show a high level of compliance from Satpol PP members with law enforcement procedures. Factors such as regular training, organizational support, and effective coordination with relevant agencies have proven to play an important role in improving their performance. However, challenges such as limited resources and complex coordination with related parties indicate the need for improvements in the regional law enforcement system. These findings provide a valuable contribution to the understanding and development of law enforcement policy and practice at the local level.

IMPLEMENTATION OF THE INTERNAL ARCHIVES SUPERVISION POLICY AT THE ONE-STOP INTEGRATED SERVICES INVESTMENT, TRANSMIGRATION AND LABOR SERVICE IN BALANGAN REGENCY

Diana Rahmawati, Samahuddin Muharram, Bachruddin Ali Akhmad — Sat, 10 Aug 2024 00:00:00 +0000

This research aims to determine and analyze the implementation of internal archives supervision policies at the One Stop Integrated Services Investment, Transmigration and Manpower Service in Balangan Regency. This research uses a qualitative descriptive research method. Data collection techniques using observation, interviews, documentation and as a research informant Head of the One Stop Investment and Integrated Service, Transmigration and Manpower Department of Balangan Regency, Secretary of Investment and One Stop Integrated Services, Transmigration and Manpower of Balangan Regency, Head of the Capital Investment Division and One Stop Integrated Services, Transmigration and Balangan Regency Workers and Community Leaders. The research results show that Communication: Effective communication is the key to achieving successful records management. There was an improvement in communication between departments following awareness of the need for change in 2019. This is reflected in significant improvements in records management in 2022, demonstrating the positive impact of better communication within the organization. Resources: Limited human resources, especially the number and quality of archivists, are the main challenges in archival management. Even though the budget resources related to archival management are sufficient, the need to increase the capacity of archivists is still in the planning process. However, efforts to improve human resources continue to be made through various policies and training. Disposition: A strong disposition from the leadership towards the administration of archives has been seen, but it is not evenly distributed at all levels of office. Complex disposition problems need to be addressed by increasing the awareness and responsibility of ASNs in managing records. These steps are in line with the aim of the National Archives Awareness Movement to increase awareness of the importance of archives management. Bureaucratic Structure: An efficient and non-fragmented bureaucratic structure is an important factor in implementing records management policies. However, the Department still needs to prepare SOPs related to archival management to ensure better technical implementation. The establishment of a more integrated bureaucratic structure and the implementation of clear SOPs will facilitate better coordination in records management. Factors Inhibiting the Implementation of Internal Records Supervision Policies at the One Stop Integrated Services Investment, Transmigration and Labor Service in Balangan Regency Ineffective communication, lack of human resources and knowledge, incompatibility of dispositions, and linkages with bureaucratic structures.