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Journal : Jurnal Ad´ministrare

POLICY IMPLEMENTATION OF THE ENTERTAINMENT TAX COLLECTION (A Case Study at Local Revenue Office in Batu City) Wati, Nila Kurnia; Wijaya, Andy Fefta; Saleh, Choirul
Jurnal Administrare Vol. 2, No. 2, Juli - Desember 2015
Publisher : Pendidikan Administrasi Perkantoran

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Abstract

Entertainment tax is one of the source of Local Revenue in Batu City along with the development of Batu City as tourism city. Therefore, Batu City government tries to optimize entertainment tax revenue by discharging the entertainment tax policy. The success or failure of this policy will be determined by the step of implementation. Unfortunately, policy implementation of entertainment taxes in Batu City still faces a problem, that is tax receivable problem. The aims of this research is to explain and analyse policy implementation of entertainment tax collection in Batu City through four important aspects in the policy implementation and analyse the factors exist in these policy implementation. This research uses qualitative method with case study approach. This research focused on (1) policy implementation of entertainment tax collection in Batu City, and (2) factors exist in the policy implementation of entertainment tax collection in Batu City. This research found that policy implementation of entertainment tax collection in Batu City has not been optimal. It’s showed by the increasing of entertainment taxes that fluctuates and the lowest percentages of entertainment tax evenue on the Local Revenue in Batu City. Besides, there are four factors exist in this policy implementation there are communication, resources, disposition/attitudes, and beureaucratic structures. Unfortunatelly only communication factors that support this policy implementation. Keywords: policy implementation, entertainment taxes
EMPIRICAL STUDY PRAKTEK INOVASI BIROKRASI DALAM PENANGANAN PERMASALAHAN GELANDANGAN DI KOTA SURABAYA Astini, Fatin Nuha; Wijaya, Andy Fefta; Muluk, M.R Khairul
Jurnal Administrare Vol. 2, No. 2, Juli - Desember 2015
Publisher : Pendidikan Administrasi Perkantoran

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (83.5 KB)

Abstract

Penelitian ini bertujuan untuk menjelaskan dan menganalisis praktek inovasi birokrasi dalam penanganan gelandangan di Kota Surabaya, sehingga penelitian ini menggunakan pendekatan kualitatif dengan analisis data model Spradley. Hasil penelitian ini menunjukkan bahwa inovasi birokrasi telah diwujudkan oleh Dinas Sosial Kota Surabaya sebagai aktor utama yang bertanggung jawab terhadap penyelesaian permasalahan gelandangan di Kota Surabaya. Inovasi birokrasi tidak akan tercipta tanpa didasari berbagai kunci sukses yang muncul dari dalam birokrasi, seperti responsiveness yang merupakan dampak dari cultureset dan mindset dari dalam birokrasi. Kata kunci: inovasi birokrasi, kunci sukses inovasi, penanganan gelandangan