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"Abstrak The passage Law Number 30 of 2014 on Government Administration has raised its own problems due to its clauses regarding legal subjects that could be charged with reinstating state losses. This is due to the fact that such Law provides that government institutions can be determined as the party that is responsible for reinstating state loss that have occurred, which contradicts with the definition of state loss as stipulated in the applicable state finance laws that position the state as the party suffering the loss when a state loss is incurred. This research has been conducted using a normative legal research method which aims to test consistency between the legal norms applied in Law Number 30 of 2014 and the laws on state finance. Result of this research demonstrates that government institutions cannot be designated as the legal subject responsible for state losses. Such stipulation is not legally logical as it asserts that government institutions that are in fact representatives of the State may be required to return or pay the state losses to the state. Therefore there needs to be a revision to the relevant provisions of Law Number 30 of 2014 in order for such law to be in line with the provisions that presently govern state finance."

"Tesis ini menganalis proses dan faktor-faktor yang mempengaruhi collaborative governance dalam pengembangan Malapari sebagai alternatif bioenergi. Penelitian ini menggunakan paradigma post positivism dengan jenis penelitian kualitatif-deskriptif. Temuan penelitian ini menunjukkan proses kolaborasi dalam pengembangan Malapari sebagai alternatif bioenergi berupa keterlibatan berprinsip, motivasi bersama, dan kapasitas aksi bersama. Proses kolaborasi tersebut dipengaruhi oleh konteks sistem di mana terdapat kondisi sumber daya, landasan hukum kolaborasi, tingkat konflik dan kepercayaan, sosial ekonomi dan Kesehatan, kegagalan sebelumnya, dinamika politik antar aktor, serta keterhubungan jaringan antar aktor. Inisatif kepemimpinan, insentif konsekuensional, saling ketergantungan dan ketidakpastian juga turut mempengaruhi kolaborasi. Tata Kelola kolaboratif pengembangan Malapari sebagai alternatif bioenergi sudah berjalan namun diperlukan pengaturan procedural serta peningkatan inisiatif kepemimpinan agar proses kolaborasi berjalan optimal.

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This thesis analyzes the processes and factors that influence collaborative governance in the development of Malapari as an alternative to bioenergy. This study uses the paradigm of post positivism with the type of qualitative-descriptive research. The findings of this study show the process of collaboration in the development of Malapari as an alternative to bioenergy in the form of principled involvement, mutual motivation, and Joint Action capacity. The collaboration process is influenced by the context of the system in which there are resource conditions, the legal basis of collaboration, the level of conflict and trust, socio-economic and Health, previous failures, political dynamics between actors, and network connectivity between actors. Leadership initiatives, consequential incentives, interdependence and uncertainty also influence collaboration. Collaborative governance the development of Malapari as an alternative to bioenergy is already underway, but procedural arrangements and increased leadership initiatives are needed so that the collaboration process runs optimally."

"Banyaknya bidang tanah di provinsi DKI Jakarta yang belum terdaftar merupakan potensi pajak yang cukup besar dalam meningkatkan penerimaan pajak BPHTB. Namun dalam pelaksanaannya, pengenaan pajak BPHTB untuk pemberian hak baru atas tanah ini masih mengalami kendala. Adapun kendala yang dialami yaitu pengenaan sanksi administrasi BPHTB berdasarkan saat terhutang sejak penandatanganan Surat Keputusan (SK) BPN. Dalam hal ini warga Jakarta sebagai pembayar pajak merasa dirugikan, karena mereka dikenai sanksi administrasi yang disebabkan keterlambatan dalam menerima Surat Keputusan BPN. Berdasarkan hasil analisis melalui pengumpulan data di lapangan, studi literatur sebagai bahan referensi dan wawancara mendalam dengan pihak terkait, penulis menyimpulkan bahwa BPRD DKI Jakarta, Kantor BPN Wilayah DKI Jakarta dan PPAT DKI Jakarta telah bekerja sama dengan baik dalam proses pengenaan pajak BPHTB. Namun dalam kenyataannya, masih ada masalah dalam hal pengenaan sanksi administrasi BPHTB untuk pemberian hak baru atas tanah karena keterlambatan penerimaan SK BPN oleh wajib pajak. Untuk meminimalkan hal ini, diperlukan kolaborasi yang lebih komprehensif antara lembaga-lembaga, yaitu BPRD DKI Jakarta, Kanwil BPN DKI Jakarta dan PPAT di DKI Jakarta dengan melakukan Tata Kelola Kolaboratif. Dengan Collaborative Governance, diharapkan pelayanan kepada wajib pajak akan lebih baik dan penerimaan pajak BPHTB di DKI Jakarta akan meningkat.

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The large number of land in DKI Jakarta province that have not yet beenregistered is a significant potential tax in increasing BPHTB tax revenue. But in its implementation, the imposition of BPHTB tax for granting new rights to this land is still experiencing obstacles. The constraints experienced are the imposition of BPHTB administrative sanctions based on the time of debt due to the signing of the BPN Decree (SK). In this case, Jakarta`s citizenas tax payers felt disadvantaged because they were subjected to administrative sanctions due to the delay in receiving the BPN Decree.

Based on the results of the analysis through data collection in the field, literature study as reference material and in-depth interviews with related parties, author concluded that BPRD DKI Jakarta, DKI Jakarta Regional Office of BPN and PPAT DKI Jakarta have been cooperating well in the imposition process of BPHTB tax. But in reality, there are still problems in the case of the imposition of BPHTB administrative sanctions for granting new rights to land due to delays in receipt of SK BPN by taxpayers.

To minimize this, a more comprehensive collaboration is needed between agencies, namely BPRD DKI Jakarta, Regional Office of BPN DKI Jakarta and PPAT in DKI Jakarta by conducting Collaborative Governance. With Collaborative Governance, it is expected that services to taxpayers will be better and BPHTB tax revenues in DKI Jakarta will increase."

"Perkembangan teknologi informasi dan komunikasi telah mendorong pertumbuhan penyediaan pelayanan publik secara elektronik melalui aplikasi, salah satunya aplikasi Jakarta Kini (JAKI) yang dikembangkan oleh Jakarta Smart City sebagai super app yang mengintegrasikan berbagai informasi dan pelayanan di Jakarta. Namun, rating aplikasi ini pada tahun 2023 masih tergolong rendah dan ditemukan sejumlah permasalahan, seperti akun keluar otomatis, tanggapan lambat terhadap laporan, aplikasi yang lemot, dugaan peretasan, serta keterbatasan layanan bantuan pengguna di dalam aplikasi. Penelitian ini bertujuan untuk menganalisis kualitas pelayanan e-government pada aplikasi JAKI dari perspektif masyarakat DKI Jakarta. Teori utama yang digunakan adalah teori e-GovQual cetusan Papadomichelaki & Mentzas (2012) yang terdiri atas empat dimensi, yaitu efisiensi (efficiency), kepercayaan (trust), keandalan (reliability), dan dukungan bagi masyarakat (citizen support). Penelitian ini menggunakan pendekatan kuantitatif dan teknik pengumpulan data mixed method melalui penyebaran kuesioner dengan Google Form di sejumlah media sosial kepada 117 responden, wawancara mendalam, dan studi kepustakaan. Hasil penelitian ini menunjukkan bahwa kualitas pelayanan e-government pada aplikasi JAKI dari perspektif masyarakat DKI Jakarta sudah tergolong baik dengan skor 97,4%. Dimensi efisiensi memperoleh skor tertinggi dan secara berturut-turut diikuti oleh dimensi keandalan, kepercayaan, dan dukungan bagi masyarakat. Hal ini didukung oleh pembaruan JAKI 3.0 yang meliputi redesain tampilan dan penambahan personalisasi dan kategorisasi pelayanan. Di sisi lain, pengguna masih sulit mendapatkan layanan bantuan di aplikasi dan khawatir dengan keamanan data akibat kasus peretasan yang sempat terjadi. Oleh karena itu, masih terdapat catatan yang harus diperbaiki guna dapat meningkatkan kualitas pelayanan e-government pada aplikasi JAKI.

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The development of information and communication technology has driven the growth of electronic public service provision through applications, including Jakarta Kini (JAKI) developed by Jakarta Smart City as a super app integrating various information and services in Jakarta. However, in 2023, the app's rating is still relatively low with issues such as automatic logout, slow response to reports, sluggish performance, suspected hacking, and limited user support services. This study aims to analyze the quality of e-government services on the JAKI app from the perspective of DKI Jakarta citizens. The main theory used is the e-GovQual theory by Papadomichelaki & Mentzas (2012), which includes four dimensions: efficiency, trust, reliability, and citizen support. The study employs a quantitative approach with mixed data collection methods, including a questionnaire distributed via Google Form on social media to 117 respondents, in-depth interviews, and literature review. The results show that the quality of e-government services on JAKI is considered good, with a score of 97.4%. The efficiency dimension scored the highest, followed by reliability, trust, and citizen support. This is supported by the JAKI 3.0 update, which includes redesign of the interface and the addition of personalization and service categorization. However, users still face challenges in getting support within the app and are concerned about data security due to past hacking incidents. Therefore, improvements are needed to enhance the quality of e-government services on the JAKI app."