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This study aims to identify how e-government and competence affect employee performance at the Jambi City Regional Tax and Retribution Management Agency. This study is based on the fact that government agencies need to utilize information technology and improve their human resource capabilities to improve their work efficiency. The method used in this study is quantitative with multiple linear regression analysis techniques used. After the questionnaire was distributed to 54 members of the Jambi City BPPRD, the data were processed using the SPSS version 25 program. The results of the study indicate that e-government partially has a positive and significant influence on employee performance, and competence also partially has a positive and significant influence on employee performance at the Jambi City Regional Tax and Retribution Management Agency, and simultaneously, e-government and competence together provide a positive and significant influence on employee performance at the Jambi City Regional Tax and Retribution Management Agency.

This study examines innovative strategies to strengthen institutional and technological aspects of implementing the e-market retribution system to enhance transparency and accountability in Blitar Regency, East Java, Indonesia. The research employs a qualitative case study approach, utilising in-depth interviews with key informants from the Department of Trade, market managers, traders, and stakeholders, along with secondary data from official documents. The theoretical framework integrates New Public Management, Technology Acceptance Model, and Good Governance principles. Findings reveal that e-market retribution implementation faces both opportunities and challenges in institutional strengthening and technology adoption. Innovative strategies developed include: institutional restructuring through clear role division; capacity-building programs for human resources; technological integration through QRIS digital payment systems; stakeholder engagement through participatory approaches; and monitoring and evaluation mechanisms to ensure accountability. The study concludes that successful implementation requires a comprehensive approach combining institutional strengthening, technological readiness, and stakeholder collaboration. This research contributes to the literature on digital transformation in local government revenue management and provides practical recommendations for regions implementing similar innovations

Local Own-Source Revenue (PAD) serves as a vital instrument in supporting regional independence and public welfare. For decades, the Land and Building Tax (PBB) has been one of the primary sources of local revenue; however, excessive dependence on PBB is considered less effective in promoting equitable economic development and enhancing citizens’ economic rights. Forcing PBB increases of hundreds of percent, as has recently occurred in a number of regions such as Pati Regency, Central Java, and dozens of other regions amid the current difficult economic situation, has invited criticism and protests. This policy has been accused of violating human rights. For this reason this study aims to analyze the urgency of exploring alternative local revenue sources beyond PBB, such as local taxes, public service retributions, management of regional assets, and innovative revenue models based on local potential. The research uses a qualitative approach through literature review and fiscal policy analysis at the regional level. The findings indicate that diversification of local revenue sources can strengthen regional fiscal capacity, improve public service delivery, and foster broader community economic participation. By sustainably and transparently developing local potential, local governments can not only enhance community welfare but also uphold the principle of economic justice as mandated by the Constitution. Therefore, optimizing local revenue sources beyond PBB represents a strategic step toward inclusive and equitable regional economic independence.

In its ideal form, punishment is conceived as a rational and proportionate response to moral wrongdoing, grounded in demonstrable harm and clear culpability. Classical penological theories emphasize the principles of retribution, deterrence, rehabilitation, and incapacitation, all of which presume the presence of intent and injury. However, in the case of Tom Lembong, punishment was imposed absent any proven crime, malicious intent, or measurable harm. Instead, it became a symbolic act, reconfigured as a performance of political theater to assert and preserve a sovereign narrative. This article advances two interrelated aims. First, it analyzes how the penalization of Tom Lembong reflects a wider pattern wherein legal institutions are repurposed to perform sovereignty and construct legitimacy through public spectacle. Second, it critiques the inadequacy of classical penological frameworks when punishment operates without moral fault or corrective intent. Using a qualitative research method and conceptual approach, this study draws upon library-based data sources, critically engaging with theoretical literature on penology, sovereignty, and post-truth politics. Data analysis was conducted descriptively, allowing conceptual mapping between legal practices and political narratives. The findings indicate that the punishment in this case functioned less as an instrument of legal redress than as political choreography. It transformed into symbolic currency designed to enforce narrative conformity and signal power consolidation. In such contexts, punishment serves not as a corrective measure but as a performative mechanism, signaling the dominance of a political order over competing interpretations of truth. This rupture in classical penological logic calls for a post-penological framework—one that accounts for punishment as a tool of narrative enforcement and symbolic governance within post-truth legal orders. Such a framework recognizes the transformation of legal acts into staged political performances, where the appearance of justice supersedes substantive fairness.

This study aims to examine the strategy of optimizing waste retribution and its impact on increasing Local Original Income (PAD) in Karang Berombak Village, Medan City, using a literature study method. The data used are sourced from various relevant online references, such as scientific articles, research results, and policy publications. Data collection techniques are carried out through literature reviews that include statistical data, policy analysis, and case studies that are in accordance with the focus of the study. The results of the study indicate that optimizing waste retribution in order to increase PAD requires a comprehensive approach. The strategy includes structured planning, consistent supervision, increasing public awareness and participation, and providing adequate facilities and infrastructure. The implementation of this strategy in an integrated manner is expected to encourage the effectiveness of waste retribution management and contribute significantly to increasing PAD in Karang Berombak Village.

This report discusses a four-month independent internship experience at the Regional Tax and Retribution Management Agency of Palangka Raya City, specifically in the general staffing section. The internship aimed to connect theoretical knowledge gained in college with practical work experience in a government environment, as well as to develop administrative, communication, and teamwork skills. During the internship, the author was involved in various staffing administrative activities, such as recording and disposition of incoming and outgoing mail, managing employee data, and supporting internal operations. Through observation, interviews, and documentation methods, the author gained a deep understanding of staffing administrative procedures and the importance of accuracy and coordination in supporting smooth organizational operations. This experience also strengthened professional readiness and broadened insight into the work dynamics within government institutions. The implications of this activity demonstrate that systematic and professional staffing administration plays a crucial role in supporting organizational performance and achieving institutional goals

The Merdeka Belajar Kampus Merdeka (MBKM) Program is a policy that provides opportunities for university students to gain direct experience in the professional world. One of its implementations is internships in government institutions. This article is based on a four-month internship undertaken by a student in the General Affairs and Personnel Subdivision of the Regional Tax and Retribution Management Agency (BPPRD) of Palangka Raya City. The aim of this internship is to support office administrative services and to provide students with practical experience in public administration. The methods applied include direct observation, active involvement in administrative tasks, and informal communication with staff members. During the internship, the student participated in various activities such as recording incoming and outgoing mail, typing disposition sheets, scanning and archiving documents, meeting documentation, and distributing files between departments. The results show that student involvement not only helped reduce employees’ workload but also improved the overall efficiency of administrative services. In addition, the student gained a concrete understanding of the bureaucratic system, developed technical skills, and enhanced soft skills relevant to future career readiness. This internship demonstrates that synergy between educational institutions and government agencies can create a meaningful and applicable learning environment for both parties. 

The use of criminal law in crime prevention efforts tends to only function as a treatment step for symptoms that appear, not as a tool that is able to eliminate the root causes of crime itself. Criminal law focuses on imposing sanctions on perpetrators as a form of retribution and special prevention, but often does not touch on the underlying factors that drive a person to commit a crime, such as economic conditions, social environment, and education. One of the most frequent forms of crime in society is theft, which reflects the existence of structural problems that have not been fully resolved This research uses a descriptive method of analysis. Where the analysis is carried out in accordance with the provisions of the rule of law with a conceptual approach, which refers to the provisions of the law and other legal disciplines. The type of approach in this research is carried out through normative juridical means. By doing legal interpretation associated with legislation, it also examines and tests secondary data, namely primary legal material in the form of the Criminal Code Article 362 concerning Theft, secondary legal material in the form of doctrine or expert opinion, and tertiary legal material in the form of papers, articles and others, The conclusion of this research is that theft is a criminal offense in the Criminal Code which is classified based on the method, place and conditions of its implementation. Article 362 of the Criminal Code defines theft as the act of taking property belonging to another person unlawfully for possession. In addition, there are other types of theft, such as theft with aggravation (Article 363), theft with violence (Article 365), petty theft (Article 364), and theft in the family (Article 367), each with different sanctions. Keywords : Responsibility, theft, Criminal Code.

After Law Number 28 of 2009 pertaining to Regional Taxes and Regional Retributions was passed, the local administration is now able to collect local taxes in accordance with the plan. Finding out how taxpayer information and The purpose of this study is to determine how tax fines affect Pondok Melati District's adherence to land and construction tax payments. A review of the literature is utilized as evidence. This study employs quantitative methodologies, mostly through data collection via questionnaires. Multiple linear regression analysis is used to evaluate the data in this study. The study's findings indicate that while both elements have favorable and substantial effects at the same time, unpaid knowledge and tax sanctions have a partial and relatively high impact in Pondok Melati District for land and construction tax compliance.

The Village Government has a very important function in managing all resources in the Village, one of which is the potential of the village market. The Village Market is a market built and managed by the Village Government with a place of business in the form of shops, stalls and tents or other similar names. Especially the Helanlangowuyo Village Government which is provided for traders. Based on Helanlangowuyo Village Regulation Number 6 of 2016 concerning Helanlangowuyo Village Finance Article 8 concerning the amount of village market retribution. The formulation of the problem in this study: (1) How is the Function of the Village Government in managing the Senadan Village Market to increase the original village income in Helanlangowuyo Village? (2) How does the contribution of the Senadan Village Market retribution to the original village income in Helanlangowuyo Village? (3) What are the inhibiting factors of the Village Government's Function in managing the Senadan Village Market to increase PADes in Helanlangowuyo Village? This type of research is empirical legal research which is a study of legal identification and legal effectiveness so that in its preparation, field research is carried out that utilizes data supported by primary data sources and secondary data. The results of the research and discussion show that: (1) In the management of the Senadan Village Market, the Helanlangowuyo Village Government faces challenges related to the status of the market land which is still a rental system and market facilities which are still very limited. (2) The contribution of market levies from 2021 to 2023 has decreased significantly, with the total contribution decreasing from IDR 3,275,250 in 2021 to IDR 3,027,750 in 2023. (3) The management of the Senadan Village Market faces obstacles in the form of a lack of clear regulations, low quality of human resources, lack of public awareness and inadequate conditions of facilities and infrastructure.

One of the mandatory programs for students of Borneo Tarakan University is the Real Work Lecture (KKN) by combining students from various departments into one group placed in a village to carry out community service. Group 19 was placed in Sebidai Village, Tana Tidung with the aim of "Optimizing Village Development towards Independent Villages". The problems were the lack of public understanding about proper agricultural land clearing, the low knowledge in managing agricultural products (taro) into superior products, and the lack of village understanding regarding fair and reasonable retribution. The activities included socialization on the dangers of illegal land clearing, entrepreneurship training on processing taro into marketable chips and cakes, as well as the proposal of village regulations regarding retribution. The results of the activities had a positive impact, with the community being more vigilant in land clearing, taro-based products being able to be marketed, and village regulations on retribution being completed as requested by the Village Head.