https://scientium.co.id/journals/index.php/jgai/issue/feed 2025-03-03T06:10:11+00:00 Mochamad Nuruz Zaman editorial@scientium.co.id Open Journal Systems <p>Journal of Governance and Administrative Issues is a peer-reviewed open-access scientific journal published by Scientia Integritas Utama. The scope of Journal of Governance and Administrative Issues includes public policy, governance, and administrative reform. Each volume of Journal of Governance and Administrative Issues is counted in each calendar year with two issues. Journal of Governance and Administrative is published twice yearly, every June and December. Articles published in the Journal of Governance and Administrative include Article research, Article review of literature studies, and book reviews in the field of public administration. Articles could be written in either Bahasa Indonesia or English. Contributors for the Journal of Governance and Administrative are researchers, lecturers, students, public administration academics, practitioners of private organizations, and government practitioners to be able to identify and dialogue about the philosophy, theory, and practices of public administration, which are considered to improve their performance in Indonesia and worldwide.</p> https://scientium.co.id/journals/index.php/jgai/article/view/543 2025-03-03T06:10:11+00:00 Aria Yudisatria ariayudisatria@gmail.com

<p>Indonesia's Directorate General of Taxes (DGT) has undergone significant bureaucratic reforms since 2002 to combat systemic corruption within its tax administration. These reforms aimed to improve transparency, accountability, and internal control mechanisms. This paper examines the effectiveness of various anti-corruption programs implemented by the DGT, identifying both successful initiatives and areas of inefficiency. Effective programs include the establishment of the Large Taxpayer Office (LTO), the wage increase and remuneration program, and efforts to transform organizational culture. However, challenges remain, particularly concerning the whistleblowing system (WBS) and the internal control bodies at tax offices, which face issues such as limited transparency, inadequate protection for whistleblowers, and cultural barriers to reporting corruption. The study concludes that while the reforms have generally been successful in reducing corruption, further improvements are needed in strengthening internal controls, addressing cultural obstacles, and enhancing the transparency and protection mechanisms in whistleblowing programs.</p>

2022-04-14T00:00:00+00:00 Copyright (c) 2022 Journal of Governance and Administrative Issues https://scientium.co.id/journals/index.php/jgai/article/view/171 2023-01-18T12:14:29+00:00 Anis Wahyu Hermawan aniswahyu524@gmail.com Yudha Pramana yupramana@gmail.com

<p>Kecurangan laporan keuangan yang masih terjadi pada perusahaan tertentu yang tercatat di bursa efek, termasuk bursa efek Indonesia (BEI), akan menurunkan kualitas dan integritas informasi keuangan yang disajikan. Perlu melakukan studi yuridis normative dalam membahas urgensi posisi komisaris independent, direktur independent, dan komite audit pada setiap korporasi yang ada di BEI. Disimpulkan bahwa jabatan/posisi independent, berupa komisaris independent, direktur independent, dan komite audit diperlukan dalam menangani kecurangan yang terjadi pada suatu korporasi mengingat penguatan ketiga posisi tersebut akan mendorong terciptanya transparansi, akuntabilitas, responsibilitas, dan keadilan dalam pengolalaan korporasi.</p>

2022-12-22T00:00:00+00:00 Copyright (c) 2023 Journal of Governance and Administrative Issues