Pelayanan pajak berbasis digital sebagai penerapan e government merupakan transformasi menuju pelayanan yang lebih baik. E-Filling adalah salah satu system yang menjadi produk dari penerapan e government, serta memiliki tujuan sebagai cara penyampaian SPT Tahunan (Surat Pemberitahuan Tahunan) secara real time melalui internet pada website Direktorat Jendral Pajak. Adanya aplikasi e-filling guna membantu menyediakan fasilitas pelaporan secara elektronik via internet sehingga memudahkan masyarakat mampu melakukan SPT dari rumah atau tempat kerja serta menekan biaya dan waktu. Penelitian ini termasuk ke jenis penelitian deskriptif dengan menggunakan metode studi literatur. Tujuan dari penelitian ini adalah untuk mengetahui inovasi pelayanan pajak berbasis e-Government dalam peningkatan kualitas pelayanan. Penelitian ini mengacu pada Indikator inovasi yang dikemukakan oleh Everret M. Roggers yang terdiri dari lima indicator yakni Relative Advantage (Keunggulan Relatif), Contability (Keserasian), Complexity (Kerumitan), Triability (Kemungkinan Ujicoba), dan Observability (Kemudahan diamati). Hasil dari penelitian ini adalah aplikasi e-Filing merupakan sebuah inovasi yang diciptakan untuk mempermudah Wajib Pajak dalam penyampaian SPT melalui media elektronik. Hal ini dikarenakan e-Filing memiliki karakteristik keunggulan relatif. Tetapi masih banyak Wajib Pajak yang belum mengerti dan memahami E-Filing. Namun makin lama sebuah inovasi diperkenalkan dan dicoba oleh masyarakat maka tingkat adopsi dari sebuah teknologi akan semakin tinggi. faktor-faktor yang mempengaruhi tingkat kepatuhan wajib pajak orang pribadi dalam penyampaian SPT Tahunan menggunakan sistem e-filing yaitu Efesiensi waktu, persepsi kemudahan, efektifitas pelayanan, kompleksitas, kerahasiaan dan keamanan yang masing masing dapat mempengaruhi tingkat kepatuhan wajib pajak dalam menggunakan sistem e-filing. faktor penghambat dalam persepsi terhadap kegunaan, kemudahan, kesukarelaan, faktor sosial berpengaruh terhadap minat Wajib Pajak dalam menggunakan e-Filing. Penerapan e-Filing tidak meningkatkan kepatuhan WP OP dengan alasan: 1) kurang sosialisasi, 2) infrastruktur belum memadai, 3) pengetahuan SDM masih minim, 4) pemahaman penggunaan internet masih minim, 5) sering terjadi pemadaman listrik yang mengakibatkan penurunan kualitas jaringan internet, dan 6) perlu penyesuaian peralihan penerapan e-Filing. Pelaksanaan e-Filing meningkatkan jumlah penyampaian SPT Tahunan Wajib Pajak Orang Pribadi dan Wajib Pajak merasa lebih praktis, mudah, cepat dan efisien. Namun terdapat kendala yaitu kurangnya pengetahuan wajib pajak dan sulit meyakinkan wajib pajak bahwa dengan e-Filing menjadi lebih mudah dan efisien. Kata kunci: e-government; inovasi; pajak; e-filing

The momentum of decentralization that occurred in 1998 gave hope for the improvement of the quality of education services, especially in border areas. However, although several of policy instruments have been established, some empirical studies precisely showed that hope still difficult to realize. This research aims to analyzing how key determinants of elementary school education policy implementation in border areas are operationalized, with Sekayam and Entikong Districts, Sanggau Regency, West Borneo Province as a specific locus. Qualitative approach with descriptive methods used in this research. Data collection techniques used are in-depth interviews, FGD, direct observation, and documentation, meanwhile data analysis techniques used Miles, Huberman, and Saldana models. This research finds that key determinants of elementary school education policy implementation in border areas which consists of the dimensions: design of the policy, stakeholders, context, the implementation strategy is not fully optimal. This research recommends several things such as:  the government needs to increase the accessibility of better education, strengthen collaboration between the central government and local governments, strengthen planning and budgeting, and needed holistic evaluation of the application of E-Takola so that the aid mechanism provided to elementary schools in all border areas can be more effective.

The problem of garbage is a behavioral problem, therefore the need for a change in public behavior to discipline throwing garbage in place, and the problem of garbage becomes one of the problems in major cities and other metropolitan cities, including in Tangerang area. Household waste is one type of garbage that can cause increasing problems facing the government in dealing with it. Kampung Hijau Kemuning is one of the residential settlements in Binong Village, Curug Sub-District that manages sharia-based waste banks aimed at encouraging environmental rescue to be green, clean, reduce waste and become an additional source of income for the residents of Kampung Hijau Kemuning. In the process of waste bank management requires the development of either the use of computer applications based on android or in the process of financial management that is clean and free from usury in accordance with islamic (sharia) rules. The purpose of this research is to build an Android-based Sharia Waste Bank application with a user-friendly view using the Waterfall method. The waterfall model provides a sequential or sequenced approach to software life flow. The results of this research will help the process of managing innovative waste bank activities and become input to increase the empowerment of micro-business communities in an activity, especially in Tangerang area.

In this study, there are still type C hospital classification and licensing standards that has not been met by Syarif Hidayatullah Hospital, so on this basis research was conducted. The purpose of this study was to analyze the implementation of the classification and licensing policies of type C hospitals on buildings, infrastructure, and equipment at Syarif Hidayatullah Hospital. To measure the success of policy implementation, the theory of George C. Edward III is used. The research method used in this study uses a qualitative approach with a descriptive type of research. Data collection techniques were carried out by means of interviews, observation, and documentation. The results of the research in communication indicators have been well socialized, but there are obstacles in the coordination carried out by policy implementers. Indicator Resources are still inadequate due to insufficient financial resources and infrastructure resources that do not meet the type C hospital classification standards. The disposition is good, several efforts have been carried out such as coordination meetings, making requests for suggestions, and collecting data on what must be completed. to meet classification standards on buildings, infrastructure, and equipment. The hospital bureaucratic structure and the owner still have unanswered obstacles regarding the work organization of the Syarif Hidayatullah Hospital which has not been incorporated into Syarif Hidayatullah State Islamic University.