Jurnal Ilmiah Pranata Edu

Taxpayer Perception, Compliance and Participation in the Local Tax Administration: Case Study in Mamuju Regency

Hamka Hamka, Eri Bonggasau — Fri, 28 Nov 2025 00:00:00 +0700

influencing taxpayer awareness and compliance as well as the effectiveness of the tax administration system in Mamuju Regency, Indonesia. The research method used is a qualitative study with data collection techniques through in-depth interviews and analysis of related documents. The research results show that taxpayer awareness is influenced by understanding of tax regulations, participation in tax outreach, and perceptions of tax benefits. Taxpayer compliance is measured from the aspects of registration, timely payments, and participation in tax relief programs. In addition, the effectiveness of the tax administration system is assessed positively in terms of accuracy of tax determination, taxpayer compliance, efficiency of the administrative process, use of information technology, quality of tax services, and conformity with legal standards. This study recommends improving tax outreach and education strategies as well as wider application of information technology to strengthen tax compliance and administrative efficiency in the future.

Enhancing Work Motivation through Social Needs Fulfillment and Self-Actualization in a Government Setting

Tri Ahmad Setiawan — Fri, 28 Nov 2025 00:00:00 +0700

This research aims to investigate how fulfilling social needs, recognition, and self-actualization contribute to enhancing employee motivation in the Government Department of Spatial Planning and Housing in Maros Regency. The research methodology employed descriptive analysis by collecting data through interviews and document analysis. The findings reveal that positive social interaction, appropriate recognition, and personal development through education and technology play crucial roles in motivating employees to deliver better public service.

Analysis of Standard Operating Procedure Implementation in Karampuang Sub-District: Supporting Success Factors

Muhammad Irvan Nur' Iva, Didik Iskandar, Herman Herman — Fri, 28 Nov 2025 00:00:00 +0700

This research aims to investigate the implementation of Standard Operating Procedures (SOP) in Karampuang Sub-District, Makassar City, focusing on procedural clarity, information transparency, and regulatory compliance. The research method employs a qualitative approach with in-depth interviews with relevant stakeholders. Findings indicate that clear SOP implementation and information transparency support the enhancement of public service quality and citizen satisfaction in the sub-district.