Peran Humas Pemerintah terhadap Peningkatan Kesadaran Masyarakat dalam Membayar Pajak di Kota Batam

https://doi.org/10.35912/jastaka.v3i1.2244
Published: Jul 5, 2023

Abstract:

Purpose: This scientific article aims to demonstrate the positive impact of public relations in providing and disseminating information to the general public, resulting in increased income for the region. This paper discusses the concept of Government Public Relations as a means of optimizing the distribution of public services. Specifically, the focus is on the communication and transmission of information to the wider population. This paper examines the potential impact of government public relations on increasing tax compliance awareness among the public in Batam City. The analysis explores strategies for enhancing public awareness of tax obligations. This text discusses the concept of tax as a mandatory contribution by citizens that is crucial for generating revenue for the state. The management of taxes is considered to be of utmost importance due to its potential within a structured framework.

Methodology: This scholarly article employs qualitative and descriptive analysis techniques to analyze and observe pre-existing data.

Result: From the research conducted, it is found that there is a significant increase in public awareness of paying taxes in Batam City, yet some community groups are still not aware of the need to pay taxes.

Keywords:
1. community awareness
2. government public relations
3. taxes
Authors:
1 . Deby Novalia Gultom
2 . Lubna Salsabila
3 . Karol Teovani Lodan
4 . Timbul Dompak
5 . Muhammad Imam Akbar Hairi
View PDF
How to Cite
Gultom , D. N., Salsabila , L., Lodan , K. T. ., Dompak, T. ., & Hairi, M. I. A. (2023). Peran Humas Pemerintah terhadap Peningkatan Kesadaran Masyarakat dalam Membayar Pajak di Kota Batam . Jurnal Studi Pemerintahan Dan Akuntabilitas, 3(1), 17–29. https://doi.org/10.35912/jastaka.v3i1.2244
Download Citation
  1. Endnote/Zotero/Mendeley (RIS)
  2. BibTeX

Downloads

Download data is not yet available.
Issue & Section
Vol. 3 No. 1 (2023): Juli
Articles
Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

References

    Alfaruqi, H. A., Sugiharti, D. K., & Cahyadini, A. (2019). Peran pemerintah dalam mencegah tindakan penghindaran pajak sebagai aktualisasi penyelenggaraan pemerintaan yang baik dalam bidang perpajakan. ACTA DIURNAL Jurnal Ilmu Hukum Kenotariatan, 3(1).

    Andoko, B. W., Setiawan, D., Purnomo, E. P., Salsabila, L., & Fais, K. (2021). Public Policies for Creating Sustainable and Integrated Transport in Jakarta. Advances in Digital Science: ICADS 2021, 523–530.

    Angellia, A., Angeline, A., Stefanie, S., & Novilia, V. (2021). Analisis Pendapatan Regional Kota Batam. Jurnal Sosial Sains, 1(6). https://doi.org/10.36418/sosains.v1i6.127

    Ansell, C., & Gash, A. (2008). Collaborative governance in theory and practice. Journal of Public Administration Research and Theory, 18(4), 543–571. https://doi.org/10.1093/jopart/mum032

    Antoni, S. (2018). Memaksimalkan Peran Pemerintah dan Masyarakat Dalam Pemberantasan Narkoba. ANTARA SUMBAR. https://sumbar.antaranews.com/berita/229766/memaksimalkan-peran-pemerintah-dan-masyarakat-dalam-pemberantasan-narkoba

    Beshi, T. D., & Kaur, R. (2020). Public Trust in Local Government: Explaining the Role of Good Governance Practices. Public Organization Review, 20(2). https://doi.org/10.1007/s11115-019-00444-6

    Bourgon, G., Bonta, J., Rugge, T., & Scott, T.-L. (2010). The role of program design, implementation, and evaluation in evidence-based real world community supervision. Fed. Probation, 74, 2.

    Brown, M. E., & Treviño, L. K. (2014). Do Role Models Matter? An Investigation of Role Modeling as an Antecedent of Perceived Ethical Leadership. Journal of Business Ethics, 122(4), 587–598. https://doi.org/10.1007/s10551-013-1769-0

    Bruno, R. L. (2019). Tax enforcement, tax compliance and tax morale in transition economies: A theoretical model. European Journal of Political Economy, 56. https://doi.org/10.1016/j.ejpoleco.2018.08.006

    Buchy, M., & Hoverman, S. (2000). Understanding public participation in forest planning: A review. Forest Policy and Economics, 1(1), 15–25. https://doi.org/10.1016/s1389-9341(00)00006-x

    Cahyadi, A. (2016). Penerapan Good Governance Dalam Pelayanan Publik (Studi Tentang Kualitas Pelayanan Elektronik Kartu Tanda Penduduk Berbasis Good) Governance Di Kecamatan Sukolilo Surabaya. JPAP: Jurnal Penelitian Administrasi Publik, 2(02).

    Chatfield, A. T., & Reddick, C. G. (2018). The role of policy entrepreneurs in open government data policy innovation diffusion: An analysis of Australian Federal and State Governments. Government Information Quarterly, 35(1), 123–134. https://doi.org/10.1016/j.giq.2017.10.004

    Deng, H., & Xie, D. (2021). Application of the Tax Policy in the Free-Trade Zone Based on Big Data and Internet of Things Technology. Mobile Information Systems, 2021. https://doi.org/10.1155/2021/3315160

    Ezejiofor, R. A., Adigwe, P. K., & Echekoba, F. N. (2015). Tax As a Fiscal Policy and Manufacturing Company’S Performance As an Engine for Economic Growth in Nigeria. European Journal of Business, Economics and Accountancy, 3(3).

    Foster-Fishman, P. G., Berkowitz, S. L., Lounsbury, D. W., Jacobson, S., & Allen, N. A. (2001). Building collaborative capacity in community coalitions: A review and integrative framework. American Journal of Community Psychology, 29(2), 241–261.

    Furuholt, B., & Wahid, F. (2008). E-Government Challenges and the Role of Political Leadership in Indonesia?: The Case of Sragen. February. https://doi.org/10.1109/HICSS.2008.134

    Ghimire, P. (2019). Role of Tax Towards Government Revenue of Nepal. International Journal of Business and Economics Research, 8(3). https://doi.org/10.11648/j.ijber.20190803.12

    Halvorsen, K. E. (2001). Assessing public participation techniques for comfort, convenience, satisfaction, and deliberation. Environmental Management, 28(2), 179–186. https://doi.org/10.1007/s002670010216

    Hartini, M. L. S., & Suwandewi, P. A. M. (2022). Analisis Kebijakan Pajak Penghasilan untuk UMKM Pasca Terbitnya Undang-Undang Nomor 7 Tahun 2021 Tentang Harmonisasi Peraturan Perpajakan. Studi Ekonomi Dan Kebijakan Publik, 1(1), 13–23.

    Indah, D. (2020). Reformasi Birokrasi Menuju Good Governance. Jurnal Politik Pemerintahan Dan Kebijakan Publik, 1(1).

    Ishak, N., Hasibuan, R. R., & Arbani, T. S. (2020). Bureaucratic and Political Collaboration Towards a Good Governance System. Bestuur, 8(1). https://doi.org/10.20961/bestuur.v8i1.42922

    Javed, M., & Tu?ková, Z. (2020). The role of government in tourism competitiveness and tourism area life cycle model. Asia Pacific Journal of Tourism Research, 25(9), 997–1011. https://doi.org/10.1080/10941665.2020.1819836

    Jerath, N. (2021). Awareness and Attitude of Students towards Municipal Solid Waste Management to Achieve Sustainable Development Goals - A Case Study. INTERNATIONAL JOURNAL OF PLANT AND ENVIRONMENT, 7(01). https://doi.org/10.18811/ijpen.v7i01.9

    Kuhuparuw, entje J., Ardiansyah, A., & Nunumete, L. S. (2022). The Effect of Tax Literacy, Taxpayer Awareness, and Tax Sanctions on Compliance with OP Annual SPT Submission. Budapest International Research and Critics Institute (BIRCI-Journal). https://doi.org/10.33258/birci.v5i4.7211

    Kusumasari, B., & Alam, Q. (2012). Bridging the gaps: the role of local government capability and the management of a natural disaster in Bantul, Indonesia. Natural Hazards, 60(2), 761–779. https://doi.org/10.1007/s11069-011-0016-1

    Ladista, R. D. (2023). Economic Recovery: A Bibliometric Study. Studi Ekonomi Dan Kebijakan Publik, 1(2), 97–108.

    Lee, J. (2013). Exploring the Role of Knowledge Networks in Perceived e-Government: A Comparative Case Study of two Local Governments in Korea. American Review of Public Administration, 43(1), 89–108. https://doi.org/10.1177/0275074011429716

    Lukensmeyer, C. J., Goldman, J., & Stern, D. (2011). Assessing public participation in an open government era. IBM Center for the Business of Government. Available at: Http://Www. Govexec. Com/Pdfs/082211jm1. Pdf.

    Mangoting, Y., Widuri, R., & Eoh, T. S. (2019). The Dualism of Tax Consultants’ Roles in the Taxation System. Jurnal Akuntansi Dan Keuangan, 21(1). https://doi.org/10.9744/jak.21.1.30-37

    Marsus, S. (2022). Evaluasi Pengukuran Kinerja Pemerintah Daerah: Studi Kasus pada Dinas Kesehatan Kabupaten Garut. Jurnal Studi Pemerintahan Dan Akuntabilitas, 2(1), 65–79.

    Mayne, J. (2017). Linking evaluation to expenditure reviews: Neither realistic nor a good idea. Canadian Journal of Program Evaluationfile:///D:/Master Degree/Semester 1/Bu Arin/PubSub10884_Eckersley.Pdf, 32(3), 316–326. https://doi.org/10.3138/cjpe.43178

    Murray, J. (2010). Qualitative Research Methods. In Principles of Social Psychiatry: Second Edition. https://doi.org/10.1002/9780470684214.ch7

    Nurizzaman, R. (2020). Analisis Kepatuhan Perpajakan Pelaku Usaha Mikro, Kecil, Dan Menengah (Umkm) Di Indonesia: Studi Pada Kota Banjarbaru Kalimantan Selatan. Jurnal Ilmiah Ekonomi Bisnis, 6(2). https://doi.org/10.35972/jieb.v6i2.345

    Paul, A., Sikdar, D., Hossain, M. M., Amin, M. R., Deeba, F., Mahanta, J., Akib Jabed, M., Mohaiminul Islam, M., Jahan Noon, S., & Kumar Nath, T. (2020). Knowledge, attitudes, and practices toward the novel coronavirus among Bangladeshis: Implications for mitigation measures. PLoS ONE, 15(9 September 2020), 1–18. https://doi.org/10.1371/journal.pone.0238492

    Perlaviciute, G., & Squintani, L. (2020). Public Participation in Climate Policy Making?: Toward Reconciling Public Preferences and Legal Frameworks. One Earth, 2(4), 341–348. https://doi.org/10.1016/j.oneear.2020.03.009

    Pomeranz, E. F., & Stedman, R. C. (2020). Measuring good governance: piloting an instrument for evaluating good governance principles. Journal of Environmental Policy and Planning, 22(3). https://doi.org/10.1080/1523908X.2020.1753181

    Prakoso, A., Wicaksono, G., & Iswono, S. (2019). Pengaruh Kesadaran dan Pengetahuan Wajib pajak terhadap Kepatuhan Wajib Pajak. Jurnal Akuntansi Dan Ekonomi Universitas PGRI Kediri, 4(1).

    Prasetyo, A., Nur, D. Y., & Poetri, D. R. (2020). Evaluasi Implementasi dan Pengembangan Pelayanan Program 3 In 1 Dalam Peningkatan Kualitas Pelayanan Publik (Dispendukcapil Kota Batu). Prosiding Simposium Nasional’’Tantangan Penyelenggaraan Pemerintahan Di Era Revolusi Indusri 4. O.

    Putri, L. D. M., & Mutiarin, D. (2018). Efektifitas inovasi kebijakan publik; Pengaruhnya pada kualitas pelayanan publik di Indonesia. Jurnal Ilmu Pemerintahan.

    R, M. M., & Agusti, R. R. (2019). Peran Pemerintah Daerah Dalam Peningkatan Pendapatan Asli Daerah Dan Alternatif Kebijakan Pajak Untuk Umkm Dibidang Pariwisata Pasca Bencana. Media Bina Ilmiah, 14(3). https://doi.org/10.33758/mbi.v14i3.326

    Ramadhani, R. W., & Prihantoro, E.-. (2020). Strategi Komunikasi Pembangunan Pemerintah Kabupaten Bojonegoro dalam Menerapkan Nawacita dan Tujuan Pembangunan Berkelanjutan. Jurnal Komunikasi Pembangunan, 18(02). https://doi.org/10.46937/18202028913

    Rambe, R. A., & Febriani, R. E. (2020). Peran Belanja Pemerintah dan Pajak Terhadap Pertumbuhan Ekonomi Kabupaten dan Kota di Sumatera. PARETO: Jurnal Ekonomi Dan Kebijakan Publik, 3(1).

    Rauf, A., & Andriyani, D. (2023). Analisis Implementasi Good Governance terhadap Pelayanan Publik pada Dinas Kependudukan dan Catatan Sipil Kota Palembang. Jurnal Studi Pemerintahan Dan Akuntabilitas, 2(2), 99–108. https://doi.org/10.35912/jastaka.v2i2.1850

    Reza Hariyadi, A. (2021). Dinamika Kebijakan Perencanaan Pembangunan Nasional Indonesia. JDKP Jurnal Desentralisasi Dan Kebijakan Publik, 2(2). https://doi.org/10.30656/jdkp.v2i2.3887

    Robinson, M. (2017). The role of evaluation in spending review. Canadian Journal of Program Evaluation, 32(3), 305–315. https://doi.org/10.3138/cjpe.43177

    Salsabila, L., & Purnomo, E. P. (2017). Establishing and Implementing Good Practices E-Government (A Case Study?: e-Government Implementation between Korea and Indonesia). Asean/ Asia Academic Society International Conference (AASIC), 5, 221–229.

    Salsabila, L., Purnomo, E. P., & Jovita, H. D. (2021). The Importance of Public Participation in Sustainable Solid Waste Management. Journal of Governance and Public Policy, 8(2), 106–123.

    Sani, A., Hidayat, M., & Sjafirah, N. A. (2020). Pemahaman petugas kehumasan kementerian dalam negeri tentang peran humas pemerintah. PRofesi Humas, 4(2), 215–236.

    Shah, S. I. H., Peristeras, V., & Magnisalis, I. (2021). Government Big Data Ecosystem: Definitions, Types of Data, Actors, and Roles and the Impact in Public Administrations. Journal of Data and Information Quality, 13(2). https://doi.org/10.1145/3425709

    Shepherd, M. L., Harris, M. L., Chung, H., & Himes, E. M. (2014). Using the Awareness, Desire, Knowledge, Ability, Reinforcement Model to build a shared governance culture. Journal of Nursing Education and Practice, 4(6), 90–104. https://doi.org/10.5430/jnep.v4n6p90

    Sihombing, S., & Alestriana, S. (2020). Perpajakan teori dan aplikasi. In Widina (Vol. 44, Issue 8).

    Sinclair, A. J., & Diduck, A. P. (2017). Reconceptualizing public participation in environmental assessment as EA civics. Environmental Impact Assessment Review, 62, 174–182.

    Society, A. (2013). When Public Participation An Empirical of Managers ’ Assessment Perceptions. 67(2), 265–278. https://doi.org/10.1111/puar.12295.816

    Sriniyati, S. (2020). Pengaruh Moral Pajak, Sanksi Pajak, dan Kebijakan Pengampunan Pajak Terhadap Kepatuhan Pajak Wajib Pajak Orang Pribadi. Jurnal Akuntansi, Ekonomi Dan Manajemen Bisnis, 8(1). https://doi.org/10.30871/jaemb.v8i1.1913

    Suriyanti, L. H., & Binangkit, I. D. (2019). Peran Kebijakan Pemerintah Dalam Memoderasi Pengaruh Strategi Bisnis Terhadap Kinerja Usaha (Studi Kasus Pada UMKM Bidang Makanan dan Minuman di Kota Pekanbaru). Akuntansi & Ekonomika, 9(1).

    Wang, X. (2014). Assessing Public Participation. 24(4), 322–336. https://doi.org/10.2307/3381222

    Zeinudin. (2016). Praktek Otonomi Daerah di Batam?: Dinamika dan Permasalahan Penerapan Kebijakan Free Trade Zone (FTZ). 6, Juni 2016.

  1. Alfaruqi, H. A., Sugiharti, D. K., & Cahyadini, A. (2019). Peran pemerintah dalam mencegah tindakan penghindaran pajak sebagai aktualisasi penyelenggaraan pemerintaan yang baik dalam bidang perpajakan. ACTA DIURNAL Jurnal Ilmu Hukum Kenotariatan, 3(1).
  2. Andoko, B. W., Setiawan, D., Purnomo, E. P., Salsabila, L., & Fais, K. (2021). Public Policies for Creating Sustainable and Integrated Transport in Jakarta. Advances in Digital Science: ICADS 2021, 523–530.
  3. Angellia, A., Angeline, A., Stefanie, S., & Novilia, V. (2021). Analisis Pendapatan Regional Kota Batam. Jurnal Sosial Sains, 1(6). https://doi.org/10.36418/sosains.v1i6.127
  4. Ansell, C., & Gash, A. (2008). Collaborative governance in theory and practice. Journal of Public Administration Research and Theory, 18(4), 543–571. https://doi.org/10.1093/jopart/mum032
  5. Antoni, S. (2018). Memaksimalkan Peran Pemerintah dan Masyarakat Dalam Pemberantasan Narkoba. ANTARA SUMBAR. https://sumbar.antaranews.com/berita/229766/memaksimalkan-peran-pemerintah-dan-masyarakat-dalam-pemberantasan-narkoba
  6. Beshi, T. D., & Kaur, R. (2020). Public Trust in Local Government: Explaining the Role of Good Governance Practices. Public Organization Review, 20(2). https://doi.org/10.1007/s11115-019-00444-6
  7. Bourgon, G., Bonta, J., Rugge, T., & Scott, T.-L. (2010). The role of program design, implementation, and evaluation in evidence-based real world community supervision. Fed. Probation, 74, 2.
  8. Brown, M. E., & Treviño, L. K. (2014). Do Role Models Matter? An Investigation of Role Modeling as an Antecedent of Perceived Ethical Leadership. Journal of Business Ethics, 122(4), 587–598. https://doi.org/10.1007/s10551-013-1769-0
  9. Bruno, R. L. (2019). Tax enforcement, tax compliance and tax morale in transition economies: A theoretical model. European Journal of Political Economy, 56. https://doi.org/10.1016/j.ejpoleco.2018.08.006
  10. Buchy, M., & Hoverman, S. (2000). Understanding public participation in forest planning: A review. Forest Policy and Economics, 1(1), 15–25. https://doi.org/10.1016/s1389-9341(00)00006-x
  11. Cahyadi, A. (2016). Penerapan Good Governance Dalam Pelayanan Publik (Studi Tentang Kualitas Pelayanan Elektronik Kartu Tanda Penduduk Berbasis Good) Governance Di Kecamatan Sukolilo Surabaya. JPAP: Jurnal Penelitian Administrasi Publik, 2(02).
  12. Chatfield, A. T., & Reddick, C. G. (2018). The role of policy entrepreneurs in open government data policy innovation diffusion: An analysis of Australian Federal and State Governments. Government Information Quarterly, 35(1), 123–134. https://doi.org/10.1016/j.giq.2017.10.004
  13. Deng, H., & Xie, D. (2021). Application of the Tax Policy in the Free-Trade Zone Based on Big Data and Internet of Things Technology. Mobile Information Systems, 2021. https://doi.org/10.1155/2021/3315160
  14. Ezejiofor, R. A., Adigwe, P. K., & Echekoba, F. N. (2015). Tax As a Fiscal Policy and Manufacturing Company’S Performance As an Engine for Economic Growth in Nigeria. European Journal of Business, Economics and Accountancy, 3(3).
  15. Foster-Fishman, P. G., Berkowitz, S. L., Lounsbury, D. W., Jacobson, S., & Allen, N. A. (2001). Building collaborative capacity in community coalitions: A review and integrative framework. American Journal of Community Psychology, 29(2), 241–261.
  16. Furuholt, B., & Wahid, F. (2008). E-Government Challenges and the Role of Political Leadership in Indonesia?: The Case of Sragen. February. https://doi.org/10.1109/HICSS.2008.134
  17. Ghimire, P. (2019). Role of Tax Towards Government Revenue of Nepal. International Journal of Business and Economics Research, 8(3). https://doi.org/10.11648/j.ijber.20190803.12
  18. Halvorsen, K. E. (2001). Assessing public participation techniques for comfort, convenience, satisfaction, and deliberation. Environmental Management, 28(2), 179–186. https://doi.org/10.1007/s002670010216
  19. Hartini, M. L. S., & Suwandewi, P. A. M. (2022). Analisis Kebijakan Pajak Penghasilan untuk UMKM Pasca Terbitnya Undang-Undang Nomor 7 Tahun 2021 Tentang Harmonisasi Peraturan Perpajakan. Studi Ekonomi Dan Kebijakan Publik, 1(1), 13–23.
  20. Indah, D. (2020). Reformasi Birokrasi Menuju Good Governance. Jurnal Politik Pemerintahan Dan Kebijakan Publik, 1(1).
  21. Ishak, N., Hasibuan, R. R., & Arbani, T. S. (2020). Bureaucratic and Political Collaboration Towards a Good Governance System. Bestuur, 8(1). https://doi.org/10.20961/bestuur.v8i1.42922
  22. Javed, M., & Tu?ková, Z. (2020). The role of government in tourism competitiveness and tourism area life cycle model. Asia Pacific Journal of Tourism Research, 25(9), 997–1011. https://doi.org/10.1080/10941665.2020.1819836
  23. Jerath, N. (2021). Awareness and Attitude of Students towards Municipal Solid Waste Management to Achieve Sustainable Development Goals - A Case Study. INTERNATIONAL JOURNAL OF PLANT AND ENVIRONMENT, 7(01). https://doi.org/10.18811/ijpen.v7i01.9
  24. Kuhuparuw, entje J., Ardiansyah, A., & Nunumete, L. S. (2022). The Effect of Tax Literacy, Taxpayer Awareness, and Tax Sanctions on Compliance with OP Annual SPT Submission. Budapest International Research and Critics Institute (BIRCI-Journal). https://doi.org/10.33258/birci.v5i4.7211
  25. Kusumasari, B., & Alam, Q. (2012). Bridging the gaps: the role of local government capability and the management of a natural disaster in Bantul, Indonesia. Natural Hazards, 60(2), 761–779. https://doi.org/10.1007/s11069-011-0016-1
  26. Ladista, R. D. (2023). Economic Recovery: A Bibliometric Study. Studi Ekonomi Dan Kebijakan Publik, 1(2), 97–108.
  27. Lee, J. (2013). Exploring the Role of Knowledge Networks in Perceived e-Government: A Comparative Case Study of two Local Governments in Korea. American Review of Public Administration, 43(1), 89–108. https://doi.org/10.1177/0275074011429716
  28. Lukensmeyer, C. J., Goldman, J., & Stern, D. (2011). Assessing public participation in an open government era. IBM Center for the Business of Government. Available at: Http://Www. Govexec. Com/Pdfs/082211jm1. Pdf.
  29. Mangoting, Y., Widuri, R., & Eoh, T. S. (2019). The Dualism of Tax Consultants’ Roles in the Taxation System. Jurnal Akuntansi Dan Keuangan, 21(1). https://doi.org/10.9744/jak.21.1.30-37
  30. Marsus, S. (2022). Evaluasi Pengukuran Kinerja Pemerintah Daerah: Studi Kasus pada Dinas Kesehatan Kabupaten Garut. Jurnal Studi Pemerintahan Dan Akuntabilitas, 2(1), 65–79.
  31. Mayne, J. (2017). Linking evaluation to expenditure reviews: Neither realistic nor a good idea. Canadian Journal of Program Evaluationfile:///D:/Master Degree/Semester 1/Bu Arin/PubSub10884_Eckersley.Pdf, 32(3), 316–326. https://doi.org/10.3138/cjpe.43178
  32. Murray, J. (2010). Qualitative Research Methods. In Principles of Social Psychiatry: Second Edition. https://doi.org/10.1002/9780470684214.ch7
  33. Nurizzaman, R. (2020). Analisis Kepatuhan Perpajakan Pelaku Usaha Mikro, Kecil, Dan Menengah (Umkm) Di Indonesia: Studi Pada Kota Banjarbaru Kalimantan Selatan. Jurnal Ilmiah Ekonomi Bisnis, 6(2). https://doi.org/10.35972/jieb.v6i2.345
  34. Paul, A., Sikdar, D., Hossain, M. M., Amin, M. R., Deeba, F., Mahanta, J., Akib Jabed, M., Mohaiminul Islam, M., Jahan Noon, S., & Kumar Nath, T. (2020). Knowledge, attitudes, and practices toward the novel coronavirus among Bangladeshis: Implications for mitigation measures. PLoS ONE, 15(9 September 2020), 1–18. https://doi.org/10.1371/journal.pone.0238492
  35. Perlaviciute, G., & Squintani, L. (2020). Public Participation in Climate Policy Making?: Toward Reconciling Public Preferences and Legal Frameworks. One Earth, 2(4), 341–348. https://doi.org/10.1016/j.oneear.2020.03.009
  36. Pomeranz, E. F., & Stedman, R. C. (2020). Measuring good governance: piloting an instrument for evaluating good governance principles. Journal of Environmental Policy and Planning, 22(3). https://doi.org/10.1080/1523908X.2020.1753181
  37. Prakoso, A., Wicaksono, G., & Iswono, S. (2019). Pengaruh Kesadaran dan Pengetahuan Wajib pajak terhadap Kepatuhan Wajib Pajak. Jurnal Akuntansi Dan Ekonomi Universitas PGRI Kediri, 4(1).
  38. Prasetyo, A., Nur, D. Y., & Poetri, D. R. (2020). Evaluasi Implementasi dan Pengembangan Pelayanan Program 3 In 1 Dalam Peningkatan Kualitas Pelayanan Publik (Dispendukcapil Kota Batu). Prosiding Simposium Nasional’’Tantangan Penyelenggaraan Pemerintahan Di Era Revolusi Indusri 4. O.
  39. Putri, L. D. M., & Mutiarin, D. (2018). Efektifitas inovasi kebijakan publik; Pengaruhnya pada kualitas pelayanan publik di Indonesia. Jurnal Ilmu Pemerintahan.
  40. R, M. M., & Agusti, R. R. (2019). Peran Pemerintah Daerah Dalam Peningkatan Pendapatan Asli Daerah Dan Alternatif Kebijakan Pajak Untuk Umkm Dibidang Pariwisata Pasca Bencana. Media Bina Ilmiah, 14(3). https://doi.org/10.33758/mbi.v14i3.326
  41. Ramadhani, R. W., & Prihantoro, E.-. (2020). Strategi Komunikasi Pembangunan Pemerintah Kabupaten Bojonegoro dalam Menerapkan Nawacita dan Tujuan Pembangunan Berkelanjutan. Jurnal Komunikasi Pembangunan, 18(02). https://doi.org/10.46937/18202028913
  42. Rambe, R. A., & Febriani, R. E. (2020). Peran Belanja Pemerintah dan Pajak Terhadap Pertumbuhan Ekonomi Kabupaten dan Kota di Sumatera. PARETO: Jurnal Ekonomi Dan Kebijakan Publik, 3(1).
  43. Rauf, A., & Andriyani, D. (2023). Analisis Implementasi Good Governance terhadap Pelayanan Publik pada Dinas Kependudukan dan Catatan Sipil Kota Palembang. Jurnal Studi Pemerintahan Dan Akuntabilitas, 2(2), 99–108. https://doi.org/10.35912/jastaka.v2i2.1850
  44. Reza Hariyadi, A. (2021). Dinamika Kebijakan Perencanaan Pembangunan Nasional Indonesia. JDKP Jurnal Desentralisasi Dan Kebijakan Publik, 2(2). https://doi.org/10.30656/jdkp.v2i2.3887
  45. Robinson, M. (2017). The role of evaluation in spending review. Canadian Journal of Program Evaluation, 32(3), 305–315. https://doi.org/10.3138/cjpe.43177
  46. Salsabila, L., & Purnomo, E. P. (2017). Establishing and Implementing Good Practices E-Government (A Case Study?: e-Government Implementation between Korea and Indonesia). Asean/ Asia Academic Society International Conference (AASIC), 5, 221–229.
  47. Salsabila, L., Purnomo, E. P., & Jovita, H. D. (2021). The Importance of Public Participation in Sustainable Solid Waste Management. Journal of Governance and Public Policy, 8(2), 106–123.
  48. Sani, A., Hidayat, M., & Sjafirah, N. A. (2020). Pemahaman petugas kehumasan kementerian dalam negeri tentang peran humas pemerintah. PRofesi Humas, 4(2), 215–236.
  49. Shah, S. I. H., Peristeras, V., & Magnisalis, I. (2021). Government Big Data Ecosystem: Definitions, Types of Data, Actors, and Roles and the Impact in Public Administrations. Journal of Data and Information Quality, 13(2). https://doi.org/10.1145/3425709
  50. Shepherd, M. L., Harris, M. L., Chung, H., & Himes, E. M. (2014). Using the Awareness, Desire, Knowledge, Ability, Reinforcement Model to build a shared governance culture. Journal of Nursing Education and Practice, 4(6), 90–104. https://doi.org/10.5430/jnep.v4n6p90
  51. Sihombing, S., & Alestriana, S. (2020). Perpajakan teori dan aplikasi. In Widina (Vol. 44, Issue 8).
  52. Sinclair, A. J., & Diduck, A. P. (2017). Reconceptualizing public participation in environmental assessment as EA civics. Environmental Impact Assessment Review, 62, 174–182.
  53. Society, A. (2013). When Public Participation An Empirical of Managers ’ Assessment Perceptions. 67(2), 265–278. https://doi.org/10.1111/puar.12295.816
  54. Sriniyati, S. (2020). Pengaruh Moral Pajak, Sanksi Pajak, dan Kebijakan Pengampunan Pajak Terhadap Kepatuhan Pajak Wajib Pajak Orang Pribadi. Jurnal Akuntansi, Ekonomi Dan Manajemen Bisnis, 8(1). https://doi.org/10.30871/jaemb.v8i1.1913
  55. Suriyanti, L. H., & Binangkit, I. D. (2019). Peran Kebijakan Pemerintah Dalam Memoderasi Pengaruh Strategi Bisnis Terhadap Kinerja Usaha (Studi Kasus Pada UMKM Bidang Makanan dan Minuman di Kota Pekanbaru). Akuntansi & Ekonomika, 9(1).
  56. Wang, X. (2014). Assessing Public Participation. 24(4), 322–336. https://doi.org/10.2307/3381222
  57. Zeinudin. (2016). Praktek Otonomi Daerah di Batam?: Dinamika dan Permasalahan Penerapan Kebijakan Free Trade Zone (FTZ). 6, Juni 2016.