SIGn Journal of Social Science

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

Achmad Lamo Said — 2024-06-14

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.

Internship Program within the People’s House: Building a Positive Image of the Indonesian House of Representatives

Yonarisman Muhammad Akbar — 2024-11-27

This study aims to analyze in depth the contribution of the Internship Program within the People’s House to building a positive image of the House of Representatives. The study employs a mixed methods approach with an explanatory sequential design, integrating qualitative and quantitative approaches. The first phase emphasizes a descriptive qualitative approach as the primary interpretative framework, collecting primary data through in-depth interviews with several key informants. Subsequently, the second phase utilizes a quantitative approach with a questionnaire instrument developed based on the qualitative themes identified in the first phase. The research population comprises alumni of the internship program, utilizing census sampling where the entire population is included as the sample. The results indicate that the Internship Program within the People’s House provides valuable practical experience for students and plays a crucial role in constructing a more accurate and positive public perception regarding the vital role of the House of Representatives in the Indonesian democratic system. The findings of this study demonstrate that political education, the direct involvement of the younger generation in the institutional processes of the House of Representatives, and targeted communication strategies are essential instruments in building public trust, increasing social capital, and strengthening the image of state institutions.

The Role of Sanro Pammana in the Traditional Healthcare System of the Bugis People: A Case Study of Birth Rituals and Maternal and Infant Care

Hilda Anjarsari — 2024-11-28

This research aims to examine the role of the Sanro Pammana within the traditional healthcare system of the Bugis People, particularly about birth rituals and maternal and infant care, as well as to identify the challenges they face amidst the currents of modernization. Employing a qualitative approach and ethnographic methods, data were collected through participant observation, in-depth interviews, and document analysis in Sanrobone and Bila Villages, Bone Regency, South Sulawesi. Data analysis was conducted inductively to describe and understand the observed phenomena. The findings reveal that the Sanro Pammana plays an essential role in the maternal and neonatal health of the Bugis community, serving as a central figure who possesses profound local knowledge and wisdom regarding pregnancy, childbirth, and postpartum care. The traditional healthcare practices performed, including the ma’cerra wettang and mappassili rituals, reflect the holistic worldview of the Bugis People, integrating physical, spiritual, and socio-cultural dimensions. Trust in the Sanro Pammana is deeply rooted in tradition and positive community experiences. However, their existence is currently challenged by the forces of modernization, such as shifting preferences towards modern healthcare services, limited regeneration, a lack of formal recognition, lifestyle changes, and environmental degradation. Nevertheless, the Sanro Pammana continues to persist and demonstrate a capacity for adaptation amid changing times, indicating the importance of efforts to preserve and develop traditional healthcare practices as integral components of the cultural heritage and healthcare system of the Bugis People.