Service Office Research Articles

FENOMENA PENGHINDARAN PEMBAYARAN PPN YANG SUDAH DIPUNGUT OLEH PENGUSAHA KENA PAJAK, APA MOTIFNYA?

This research aims to determine the phenomenon of evasion of payment of value added tax which has been collected by taxable entrepreneurs in Indonesia. The focus of this research was carried out at the Cilegon Pratama Tax Service Office by gathering information from Account Representatives and taxpayers. The matter studied is related to the motives that cause taxpayers to avoid paying value added tax that has been levied on the delivery of taxable goods and/or taxable services. In 2023, the realization of tax revenue from the Cilegon Pratama Tax Service Office reached 110.13%, however this was not supported by revenue from value added tax which only reached 94.18%. This indicates that there is avoidance of paying value added tax which has been collected by taxable entrepreneurs. Using a transcendental phenomenological approach, this research explores the motives that encourage taxable entrepreneurs to avoid paying the value added tax that has been collected without depositing it into the state treasury. The results of the research show that taxpayers are aware that evasion of payment of value added tax that has been collected is an unlawful act that can be subject to sanctions in the form of fines or criminal penalties, however, late payment of bills from transaction counterparties and liquidity difficulties are the main motives for taxpayers not to deposit VAT into the state treasury.

The Contribution of Supervisory Support to Employee Job Satisfaction at the Social Services Office of Padang City

Employees are a valuable asset and an essential component of an organization, contributing to the organization’s image. The relationship between employees and their supervisors is ongoing and continuous. This study is a quantitative research aimed at examining the Contribution of Supervisor Support to Job Satisfaction among employees at the Social Services Department of Padang City. The respondents of this study consisted of 59 employees from the Social Services Department in Padang City, selected using purposive sampling. Data was analyzed using simple regression analysis and collected through a questionnaire containing Likert-scale items related to supervisor support and job satisfaction variables. The results of the simple regression analysis indicate a significant positive contribution of supervisor support to employee job satisfaction, with a significance level of 0.023 (p < 0.05). Supervisor support, which includes assistance, listening, and care, plays a role in creating a conducive work environment for employees. These findings align with previous research showing that supervisor support can enhance job satisfaction through employee well-being and motivation. In conclusion, adequate supervisor support can improve employee job satisfaction, which ultimately contributes positively to organizational performance.

Evaluation of the Online Single Submission Service at the Investment and One-Stop Integrated Services Office in Bantaeng Regency, Indonesia

This study evaluates the Online Single Submission (OSS) Service Innovation Program implemented by the Investment and One-Stop Integrated Services Office (DPMPTSP) in Bantaeng Regency, Indonesia. The OSS program aims to streamline business licensing processes and improve service accessibility through digitalization. Using the CIPP (Context, Input, Process, Product) evaluation model, this research assesses the program's effectiveness across key dimensions. The findings reveal that while the OSS program has successfully simplified licensing procedures, its impact is limited by users' lack of digital literacy. The DPMPTSP demonstrates commitment to affordability and transparency, but challenges persist in infrastructure, outreach, and capacity building. The evaluation highlights the need for targeted digital literacy programs, user support, and staff training to optimize service quality. Recommendations include upgrading technology, enhancing information transparency, and conducting regular user satisfaction surveys. By addressing these areas, the DPMPTSP can elevate the OSS program's effectiveness, foster a conducive business environment, and promote economic growth in the region. This study contributes to the broader discourse on e-governance and service innovation in developing economies, offering insights for policymakers and practitioners seeking to enhance public service delivery through digital transformation.

Analysis of Urban Indian Organizations' Promotion of Cancer Services.

The burden of cancer remains elevated for American Indian/Alaska Natives (AI/AN) in the United States, particularly urban communities. Urban Indian Organizations (UIOs) are part of the Indian health care system for urban AI/AN populations to receive culturally competent care; therefore, it is important that UIOs convey the importance of cancer preventive and treatment options through their websites. The purpose of this study was to utilize the Indian Health Service (IHS) Office of Urban Indian Health Programs' official website to identify, analyze, and describe IHS funded UIOs offering cancer-related services. We utilized qualitative content analysis on UIOs with primary care service capabilities. After determination of UIOs, each eligible website was reviewed to determine if promotion of specific cancer related services was being done based on the following categories: primary prevention, cancer screening, cancer support, and information/technology services that focus on the social determinants of health. There is limited, vague, or outdated information on UIO websites regarding the type of cancer-related services and programs provided. We found that while twenty-one of thirty-four UIOs list any mention of cancer screenings, few mentioned specific testing capabilities for various cancers. In addition, the listing of support and preventative services was also limited with less than half of UIOs reporting on patient navigation services, among others. There is untapped potential in the utilization of websites for extending the impact of UIOs and their work with urban AI/AN populations in prevention, screening, and support of cancer patients in a culturally appropriate manner that can improve outcomes.

Implementation of the National Public Service Complaint Management System in Policy Complaints and Reporting for the One-Stop Investment and Integrated Service Office of Kotamobagu City

Implementation of the National Public Service Complaint Management System in Policy Complaints and Reporting for the One-Stop Investment and Integrated Service Office of Kotamobagu City

Associations between Insomnia Severity, Perceived Stress, Mental Toughness, Dark Triad Traits, and Organizational Citizenship Behavior among Cadets of the Swiss Armed Forces

ABSTRACT Background Compared to the general population, military personnel are at increased risk for insomnia and poor psychological well-being. The present study: (1) compared categories of insomnia severity between cadets of the Swiss Armed Forces (SAF) and previously published norms and (2) investigated the associations between insomnia and psychological well-being related to perceived stress, mental toughness, dark triad traits, and organizational citizenship behavior (OCB). Methods A total of 216 cadets of the SAF (mean age: 20.80 years) completed self-rating questionnaires covering sociodemographic information, insomnia, perceived stress, mental toughness, dark triad, and organizational citizenship behavior. Data on insomnia sum scores and categories of historical samples (862 young adults and 533 police and emergency response service officers) were used for comparison. Results Cadets of the SAF reported higher insomnia sum scores and insomnia severity categories, compared to young adults and police officers. Higher scores for insomnia were associated with higher scores for stress, dark triad traits, and with lower scores for mental toughness and OCB. Categories of low, medium, and high stress moderated the association between insomnia and dark triad traits. Conclusions Compared to norms of the general population, cadets of the SAF reported a higher insomnia severity. Given that standardized treatment programs for insomnia, mental toughness, and above all for coping with stress are available, such interventions might be promising avenues to improve a cadet’s overall sleep, psychological well-being, and behavior.

APPRAISAL OF INFLUENCE OF TAX-PRO MAX ADOPTION ON TAX ADMINISTRATION IN NIGERIA

This study aimed at appraising influence of the adoption of Tax-Pro Max on tax administration in Nigeria. It determined how Tax-Pro Max adoption had effect accountability for taxes, curb tax avoidance and evasion and reduction in fraudulent malpractices. Survey research design and judgemental sampling techniques were employed for the study. The population for the study consisted of Federal Inland Revenue Service (FIRS) Officials, Corporate Taxpayer, Tax Consultants and Accountants, Auditors, Managers and Owners of SMEs who were in Ibadan, Oyo State. The sample size selected for the study was 200 based on stratified random sampling technique. Data were collected with the aid of a structured questionnaire which use 4 likert-scale for measurement. Data gathered through 179 questionnaires retrieved from the respondents were used for the analysis. Descriptive statistics of percentages, mean and standard deviation were used to analyze respondents’ opinions to the questionnaire using 4 Likert scales while linear regression was used for hypotheses testing. Regression analysis results confirmed that TaxPro Max adoption enhance tax remittance accountability, curb tax avoidance and evasion and reduce tax fraudulent malpractices with (F value = 1501.79, p = .000), (1170.05, p = .000) and (F value = 1314.7, p = .000) respectively. These results showed that TaxPro Max adoption significantly influence tax administration in Nigeria. The study recommends that government should enactment laws which will regulate the operation of TaxPro Max system in Nigeria to avert unnecessary legal dispute and strengthen legitimacy of the system.

Regional library infrastructure management for service improvement in Bangka Belitung Islands Province

The Archives and Library Service office of Bangka Belitung Islands (Babel) Province has a vital role in increasing literacy and reading interest in the community. Library users can access library services through the provision of infrastructure that suits the needs of library users. Infrastructure management is carried out to enhance services to library users. This study aims to determine the management of regional library infrastructure for service improvement in Babel Province through infrastructure analysis to enhance literacy and interest in reading, budget management, and human resource competency. This research method used was descriptive qualitative. The results indicated that the Archives and Library Service office of Babel Province had inadequate facilities and infrastructure, such as outdated book collections, poorly maintained shelves and reading tables, and less than optimal circulation facilities. The library has not prioritized budget management related to the procurement of facilities and infrastructure, and human resource competencies resources are not optimal in budget planning and management. The library has not conducted a comprehensive user survey, thus hindering the analysis of user needs and providing service facilities that have not met community expectations. The study concludes that infrastructure and budget planning at the Bangka Belitung Provincial Archives and Library Office has not been implemented optimally, thus obstructing the provision of library services and having an impact on low literacy and reading interest among people in the area.

Disability Economic Empowerment: The Role of Creative Industries in Improving the Welfare of People with Disabilities

Menang Village in Jambon Sub-district, Ponorogo Regency, has become the focal point of research with the primary objective of economic empowerment of homemakers through creative industry product innovation. However, the response to business conditions could have been more optimal. So, this research aims to analyze the role of creative industries in improving the welfare of people with disabilities and the form of economic empowerment. This qualitative research uses interviews, documentation, and observation data collection techniques. The following research results were obtained from the field results: First, in Menang Village, there is a creative industry in the form of eco-print batik and household industries in the form of turmeric herbal drinks, cassava chips, and gadung chips. Second, the creative industry optimization strategy includes improving skills training, access to capital, and product marketing. The application of this model shows that with the right approach, the creative industry can effectively increase the economic empowerment of people with disabilities. The strategy also includes collaborative support internally and externally. Internal support comes from the village government, the PKK group, and also the village youth organization. In Menang Village, the eco-print batik industry and households, such as turmeric herbal drinks, cassava chips, and gadung chips, received internal funding support from the village government. The external party was the social service office of Ponorogo Regency. Training and cooperation with the PKK group, which has received training from the social service and then assists the disability group in making eco-print batik, is carried out in Menang Village. However, the disability training program is only incidental, and no sustainable program exists.

Participants of the budget process at the level of local budgets: system, powers and challenges of martial law

This article examines the powers and functions of key participants in the budgetary process at the local budget level in Ukraine. The activities of local self-government bodies, executive authorities, as well as territorial offices of the State Treasury Service, the State Tax Service, and the State Audit Service are analyzed. Particular attention is paid to their role in ensuring the efficient functioning of the budgetary system under martial law. It has been determined that coordination between the participants of the budget process, as well as ensuring financial transparency and accountability, is critical to maintaining the stability of local budgets, especially in light of the current challenges posed by armed aggression. The article also highlights the issues faced by the local budget management system during wartime, such as the need for rapid legislative adjustments, resource redistribution to support defense capabilities, and infrastructure restoration. The effectiveness of budget processes and the legal framework governing their implementation have been assessed. The analysis demonstrated that adapting the budget process to new realities is one of the key factors in maintaining the resilience of the financial system at the local level. Recommendations are provided for further improvement of legal regulation and financial control mechanisms to enhance the effectiveness of managing local budgets in times of crisis. The article contributes significantly to understanding the local budgetary process, particularly regarding the role of government bodies in ensuring the financial support of recovering and development of territorial communities under armed conflict conditions.

Effectiveness of the Public Relations Role of the Palu Pratama Tax Service Office (KPP) in Increasing Public Awareness of Paying Taxes

The aim of this research is to describe the strategy of the Public Relations Role of the Palu Pratama Tax Service Office (KPP) in increasing public awareness of paying taxes. To describe the effectiveness of the Public Relations Role of the Palu Pratama Tax Service Office (KPP) in increasing public awareness of paying taxes. This type of research is descriptive qualitative, the subjects of this research are seven people consisting of two public relations officers in the executive service section, five taxpayers from the general public. The research method for collecting data is through observation, interviews and documentation. The analysis was carried out using 3 stages, namely data reduction, data presentation, and conclusions. The results of the research show that the strategies carried out by the Public Relations of the Pratama Palu Tax Service Office (KPP) in increasing public awareness of paying taxes are: 1) Operational strategy, carried out by the public relations of the Pratama Palu KPP, namely tax corners in four strategic locations in the city of Palu. 2.) Persuasive and educational strategy, namely the use of the sipabeta application to make it easier to manage property taxes. 3.) Collaboration strategy, KPP Pratama Palu public relations collaborates with the Regional Financial and Asset Processing Agency (BPKAD) of Palu city in socializing taxation. The effectiveness of the public relations role of KPP Pratama Palu in increasing public awareness of paying taxes: 1) As a communicator, conducting outreach with the public about the importance of paying taxes. 2) as an image maker, socialize the sipabeta system to make it easier for people to pay property taxes. 3) as a Conceptor, conveying information and educational activities to the community. 4) As a Problem Solver, plays a role in resolving problems in public communication, tax service complaints.

The Role of Work Culture Based on Local Wisdom of Ide to Malaqbi and Bureaucratic Reform in Enhancing the Effectiveness of Public Service Performance

The erosion of local wisdom values has led to challenges in adopting local culture as a standard for work and behavior among government officials. Particularly in the era of globalization, behavioral attitudes have shifted away from these values. Coworkers' achievements are no longer viewed as motivation but rather as tools for undermining others, and the sense of shame for making mistakes has diminished significantly. Therefore, this study on the adoption of the local culture Ide to Malaqbi as a work ethic alongside bureaucratic reform to enhance the effectiveness of public service performance represents a groundbreaking initiative in West Sulawesi entities. The respondents comprised 115 users of licensing and non-licensing services. Data collected and analyzed using the SEM-Amos method revealed that office service performance significantly improved when the local cultural concept of Malaqbi was adopted as a work ethic. This is attributed to the application of the Mandar ethnic community’s local values, which enhance motivation, communication, and create a more conducive work environment, ultimately leading to better work outcomes. These findings underscore the importance of public service office performance in aligning and integrating the Ide to Malaqbi culture, based on local wisdom, with bureaucratic reform. Good office performance facilitates the integration of local values with the structural and procedural changes brought about by bureaucratic reform, thereby improving the quality of public services and ensuring these services meet the needs and expectations of the community.

О результатах развития стилей профессиональной деятельности сотрудников патрульно-постовой службы полиции

Introduction. Based on the findings of the dissertation research and in order to enhance the effectiveness of operational activity of patrol and post police service officers (hereinafter referred to as PPPS), it is clear that there is a need of design and implementation of psychological training programmes focused on the development of styles of professional policing among this particular category of employees. The article reveals the structure of psychological training programme, techniques and methods used by a psychologist in working with participants, and specific features of the training experiment aimed at enhancing styles of policing of PPPS officers. Research methods: the training experiment, participant observation, testing, expert evaluation, a comparative analysis using the Student's t-test. The statistical processing of the empirical data was conducted using the software programme StatSoftStatistica 8 MR-3. Results. The research findings indicate significant changes in the professional profiles of PPPS officers: 1) the improvement of work capacity, stress resistance, organisational proficiency, the increase responsibility and confidence in non-standard decision making, flexibility in establishing psychological contact, the development of self-control and professional communication skills, which serve as the foundation for their styles of professional activity; 2) the effectiveness of operational-service activity is enhanced through professional literacy and the integration of professional-psychological actions, the construct psychological techniques of professional communication and the conscious application of mechanisms for the formation styles of professional activity.

Optimization of the Regulatory Framework to Attract Tertiary Sector Investment: A Policy Analysis in Garut Regency

The increase in investment in the tertiary sector, such as tourism, trade, and services, has become one of the strategic priorities of Garut Regency in driving regional economic growth. However, regulatory barriers, lack of legal certainty, and infrastructure challenges often pose major obstacles for investors. This study aims to analyze the existing regulatory framework, identify challenges in policy implementation, and offer recommendations for optimizing policies to attract more investment in the tertiary sector. This research employs a qualitative approach using a case study method. Data were collected through in-depth interviews with 15 informants, including officials from the Investment and Integrated Licensing Service Office (DPMPT), local business actors, prospective investors, and academics. Data analysis was conducted using triangulation methods, which included policy document analysis, investment statistics, and insights from interviews. The results of the study show that despite Garut Regency's great potential in the tertiary sector, such as natural tourism and trade, investment policy implementation is still suboptimal. Major inhibiting factors include the complexity of licensing procedures, lack of synchronization between regional and national policies, and insufficient structured investment promotion. The study recommends streamlining regulations, digitalizing the licensing system, and strengthening coordination between local governments and stakeholders. The conclusion of this study emphasizes the importance of optimizing an adaptive regulatory framework that aligns with investor needs. With more flexible and conducive policies, Garut Regency has the potential to become a leading destination for tertiary sector investment in Indonesia.

The Dilemma of Troop Contribution to International Peace Missions: a Case of the Kenya Police Deployment to Haiti

Abstract This paper explores the dilemma states face when choosing between domestic concerns and international obligations in international Peacekeeping operations (pko s) and peace support operations (pso s). Most of the existing literature focuses on the nature, number, distribution, success, and failures of pko s and pso s. However, little attention has been directed to the delicate balance contributing countries face due to competing domestic and international interests. Using a qualitative method approach, this study examines efforts by Kenya to deploy a contingent of National Police Service (nps) officers to Haiti as part of an international peace support intervention. The authors argue that weaponization of information is increasingly posing a serious dilemma for countries involved in peacekeeping. By looking at the controversies that have engulfed Kenya’s deployment of its national police to Haiti, the study analyses how the framing of peacekeeping operations is likely to affect the legitimacy, trust and increase polarization.

From Private to Public: The Movement of Pahari Paintings from Royal Collections to the Chandigarh Museum in Post-Independence India

The Government Museum and Art Gallery of Chandigarh was established to fill a cultural vacuum in post-partition Punjab. It received the seed of its collection from Lahore and the rest was amassed by M. S. Randhawa (1909–1986), an Indian Civil Service officer with a love for painting that at the time was identified as “Kangra” for its style and association with the eponymous region and kingdom. In the 1950s, he spent considerable time traveling in the western Himalayas, tracking down paintings and acquiring them for the museum. The many volumes of correspondence that he later bequeathed to the museum reveal how collections of early modern Pahari paintings were rapidly dispersing to form new collections elsewhere. Through the lens of the bureaucrat-collector Randhawa, this article sheds light on the complex history of collecting in mid-twentieth-century South Asia. In tracing the movement of paintings from private royal collections to a public government museum, the article approaches provenance as biography with the goal to contribute to collective efforts of mapping networks that connect collections and collectors.

Student advisory boards can help you up your game

Some disability services offices may wonder whether students perceive these services to provide the access they seek. Others may wonder how they can better engage with the students they serve. One way to gather feedback is to create a student advisory board. I spoke to EJ Seibert of Smith College and Shelbie D’Annibale of Shippensburg University, directors who have found such boards to be beneficial to their work. (This column was inspired by D’Annibale's poster session at the summer AHEAD conference.)

Comparative of Leadership in Public Service: In-Group and Out-Group

Effective leadership requires a close relationship between leader (L) and follower (F), with L-F exchange occurring both internally and externally in the organization. This study compares ef-fective leadership in in-group and out-group L-F dyads in a public organization, namely the Tax Service Offices. This study applied a quantitative research method and Structural Equation Mod-eling (SEM) to 774 respondents who have leader-follower dyadic relationships. The results show that: (i) there are differences in leader and follower perceptions regarding turbulence, adaptive behavior, responsive behavior, and transactional leadership in directly influencing performance; (ii) adaptive behavior mediates performance in in-group relationships, whereas responsive be-havior mediates performance in out-group relationships; and (iii) transactional leadership has a direct influence on performance in in-group relationships, while in out-group relationships, there is no direct influence on performance.

Membumikan Pancasila di Dunia Kesehatan: Hambatan dan Tantangannya

Public awareness in the application of the five principles of Pancasila has not been optimally implemented in Indonesian society, especially in the world of health. This study was motivated by health service officers who are at the forefront in providing health services to patients. The purpose of this study was to determine the implementation, obstacles, challenges in grounding Pancasila and how to solve it in the world of health. This study uses a qualitative descriptive approach, through observation and analyzing various data sources from existing research. The results of the study indicate that the world of health in Indonesia faces very serious challenges, especially in realizing Pancasila character education in the health sector because the ability of health workers is not evenly distributed and there are limited facilities and infrastructure in health facilities. However, they are still required to be able to implement the application of good, superior, innovative, and Pancasila-based traits. Health providers and medical personnel must be responsive in following up on these provisions and the government must also provide incentives and special facilities and increase funds to support facilities and infrastructure in the world of health so that they can produce superior resources with Pancasila personalities.

Rancang Bangun Sistem Antrian Online Menggunakan Metode Single Channel-Multi Phase Studi Pada Dinas Sosial Kabupaten Labuhanbatu

Labuhanbatu District Social Office is an institution implementing social affairs of government under and responsible to the head of the region (Regent). In this case the Labuhanbatu District Social Service Office applies many arrangements in between what happens. The way that is done is very manual, namely by setting the queue NumberOne by one. With a very small limit on the number of passengers, this causes queues to accumulate, coupled with situations that affect his daily life. In the process of service that is done, there is a way of service that must be done because a lot of attention should be paid to the way the service is done now is not very effective. So it is necessary to create a simulation of community service system that can identify community services in the Office of Social Services Labuhanbatu District. During the service takes place the time needed between one another in getting the service to be efficient first came to be served in the service. The reason for the research using this topic is that research on the topic is still not done in the Labuhanbatu District Social Service with Inter-system using Single Channel-Multi Phase method. So that the Social Service of Labuhanbatu Regency can serve the community to the maximum and the community feels comfortable and fair.