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"Komunikasi yang dilakukan para perawat belum dilakukan secara optimal sesuai standar yang benar. Banyak keluhan pasien terhadap komunikasi yang belum sesuai dengan budaya masyarakat. Hasil study phenomenologi menunjukkan, bahwa selama perawat melakukan intervensi, 1) klien tidak pernah mengetahui nama perawat yang merawatnya, 2) klien tidak pernah mendapat penjelasan tentang prosedur intervensi, 3) klien tidak pernah ditanya kesediaan waktu untuk pengkajian dan intervensi. Kompetensi komunikasi perawat masih rendah. Prosedur komunikasi belum dilakukan sesuai prosedur standar. Klien dan keluarga merasa tidak puas dengan komunikasi perawat dalam pelayanan keperawatan. Tujuan penelitian untuk menghasilkan Pola komunikasi perawat pelaksana dalam pelayanan keperawatan yang mencirikan perawat profesional yang sesuai dengan sosial budaya Priangan-Jawa Barat – Indonesia. Desain penelitian yang digunakan adalah action research dengan pendekatan studi etnografi. Partisipan perawat pelaksana yang bekerja di ruang rawat inap di Rumah Sakit Immanuel Bandung berjumlah 31 orang Partisipan di ambil secara purposive sampling. Pengumpulan data dilakukan selama satu tahun, dengan wawancara mendalam, observasi partisipan, catatan lapangan dan wawancara mendalam kepada subyek yang terkait dengan partisipan. Temuan penelitian; Perawat harus mengetahui kondisi klien dan mempersiapkan penampilan, perawat peduli terhadap kliennya, komunikasi mulai dilakukan secara efektif, Perawat berperilaku ramah, menampilkan karakteristik budaya Priangan, pengkajian sosial budaya klien lebih lengkap. Rekomendasi yang disampaikan hendaknya memperbaiki rumusan kurikulum, dengan mengadaptasi dan mengadopsi karakteristik budaya Priangan atau budaya setempat sesuai tempat institusi itu berada. Melakukan penelitian studi etnografi dengan latar belakang budaya klien pada etnik yang lainnya yang ada di Indonesia. Pelatihan komunikasi yang berbasis budaya Priangan bagi seluruh perawat pelaksana, agar komunikasi dalam pelayanan keperawatan dapat berkualitas dan memuaskan klien, keluarga, rekan kerja dan tim kesehatan lain. Menegakan kembali kompetensi budaya dan kompetensi komunikasi dalam ranah kompetensi perawat.

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According to the standards. Several patient complaints against communication that has not been in accordance with their culture. Phenomenology study result showed that nurses during intervention: 1) patients never know the name of the nurse who take care for them; 2) patients has never received an explanation about the procedure; 4) patient never asked for time consent for assessment and intervention. Nurse communication competency still considered low. Communication procedures have not been carried out according to standard procedures. Client and family are not satisfied with the communication of nurses during nursing care. The purpose of research to produce nurse practitioner communication patterns in nursing care that characterize professional nursing in accordance with the sociocultural Priangan West Java - Indonesia. The design research is action research with ethnographic study approach. Using purposive sampling, the participants were chosen for approximately 31 nurse practitioner who are working in the inpatient at Immanuel Hospital Bandung Participants. Data collection was carried out for one year, with in-depth interviews, participant observation, field notes and interview subjects related to the participants. The findings of the study: Nurses should know the condition of the client and prepare appearances; Nurses care for clients; Communication should be done effectively; Nurses behave friendly, show Priangan cultural characteristics: Comprehensive sociocultural assessment. The recommendations should improve formulation of the curriculum by adapting and adopting cultural characteristics Priangan or culturally appropriate where the institution is located. Conducting research using ethnographic study with others cultural background or ethnicity in Indonesia. Communication training based on Priangan culture for all nurse practitioner; thus, communication in nursing care will be qualified and satisfied client, family, co-workers, and other health professionals. Re-establish cultural competence and communication competence in the realm of competence of nurses."

"Komunikasi yang dilakukan para perawat belum dilakukan secara optimal sesuai standar yang benar. Banyak keluhan pasien terhadap komunikasi yang belum sesuai dengan budaya masyarakat. Hasil study phenomenologi menunjukkan, bahwa selama perawat melakukan intervensi, 1) klien tidak pernah mengetahui nama perawat yang merawatnya, 2) klien tidak pernah mendapat penjelasan tentang prosedur intervensi, 3) klien tidak pernah ditanya kesediaan waktu untuk pengkajian dan intervensi. Kompetensi komunikasi perawat masih rendah. Prosedur komunikasi belum dilakukan sesuai prosedur standar. Klien dan keluarga merasa tidak puas dengan komunikasi perawat dalam pelayanan keperawatan. Tujuan penelitian untuk menghasilkan Pola komunikasi perawat pelaksana dalam pelayanan keperawatan yang mencirikan perawat profesional yang sesuai dengan sosial budaya Priangan-Jawa Barat - Indonesia. Desain penelitian yang digunakan adalah action research dengan pendekatan studi etnografi. Partisipan perawat pelaksana yang bekerja di ruang rawat inap di Rumah Sakit Immanuel Bandung berjumlah 31 orang Partisipan di ambil secara purposive sampling. Pengumpulan data dilakukan selama satu tahun, dengan wawancara mendalam, observasi partisipan, catatan lapangan dan wawancara mendalam kepada subyek yang terkait dengan partisipan. Temuan penelitian: Perawat harus mengetahui kondisi klien dan mempersiapkan penampilan, perawat peduli terhadap kliennya, komunikasi mulai dilakukan secara efektif, Perawat berperilaku ramah, menampilkan karakteristik budaya Priangan, pengkajian sosial budaya klien lebih lengkap. Rekomendasi yang disampaikan hendaknya memperbaiki rumusan kurikulum, dengan mengadaptasi dan mengadopsi karakteristik budaya Priangan atau budaya setempat sesuai tempat institusi itu berada. Melakukan penelitian studi etnografi dengan latar belakang budaya klien pada etnik yang lainnya yang ada di Indonesia. Pelatihan komunikasi yang berbasis budaya Priangan bagi seluruh perawat pelaksana, agar komunikasi dalam pelayanan keperawatan dapat berkualitas dan memuaskan klien, keluarga, rekan kerja dan tim kesehatan lain. Menegakan kembali kompetensi budaya dan kompetensi komunikasi dalam ranah kompetensi perawat.

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Communication that applied by the nurses have not performed optimally according to the standards. Several patient complaints against communication that has not been in accordance with their culture. Phenomenology study result showed that nurses during intervention: 1) patients never know the name of the nurse who take care for them; 2) patients has never received an explanation about the procedure; 4) patient never asked for time consent for assessment and intervention. Nurse communication competency still considered low. Communication procedures have not been carried out according to standard procedures. Client and family are not satisfied with the communication of nurses during nursing care.

The purpose of research to produce nurse practitioner communication patterns in nursing care that characterize professional nursing in accordance with the sociocultural Priangan West Java - Indonesia. The design research is action research with ethnographic study approach. Using purposive sampling, the participants were chosen for approximately 31 nurse practitioner who are working in the inpatient at Immanuel Hospital Bandung Participants. Data collection was carried out for one year, with in-depth interviews, participant observation, field notes and interview subjects related to the participants.

The findings of the study: Nurses should know the condition of the client and prepare appearances; Nurses care for clients; Communication should be done effectively; Nurses behave friendly, show Priangan cultural characteristics: Comprehensive sociocultural assessment. The recommendations should improve formulation of the curriculum by adapting and adopting cultural characteristics Priangan or culturally appropriate where the institution is located. Conducting research using ethnographic study with others cultural background or ethnicity in Indonesia. Communication training based on Priangan culture for all nurse practitioner; thus, communication in nursing care will be qualified and satisfied client, family, coworkers, and other health professionals. Re-establish cul"

"Persalinan merupakan hal penting bagi ibu dan juga tenaga kesehatan dalam konteks kesehatan maternal. Keperawatan sangat memperhatikan keluhan nyeri selama persalinan dengan mengembangkan berbagai metode mengurangi nyeri tetapi belum banyak diterapkan di Indonesia. Studi ini bertujuan mengidentifikasi konsep penerapan manajemen nyeri persalinan di Indonesia, khususnya di daerah perkotaan melalui rancangan constructivist grounded theory. Sebanyak 36 orang yaitu 17 ibu dan 19 tenaga kesehatan (dokter dan bidan) yang dipilih melalui theoretical sampling dari Rumah Sakit dan Klinik di Jakarta, Depok, Bekasi, dan Tangerang berpartisipasi. Data yang diperoleh dari wawancara mendalam, observasi dan studi dokumen dianalisis dengan pengodean awal, pengodean berfokus, pengodean berporos, dan pengodean teoretis.Studi ini mengungkapkan bahwa manajemen nyeri persalinan merupakan suatu proses dan terjadi divergensi dalam penerapannya, yaitu pendekatan partisipatif, pendekatan medis dan pendekatan koersif. Kondisi ini terjadi karena pengaruh individu (ibu bersalin dan tenaga kesehatan), institusi profesi, sistem sosio-struktural, sistem kultural, perlindungan pasien dan kontingensi. Pendekatan koersif merupakan pendekatan yang mayoritas diterapkan di Indonesia. Model ini dapat dibandingkan dengan teori manajemen nyeri akut dan teori bureaucratic caring. Hasil ini merekomendasikan pentingnya peran perawat dalam persalinan, karena perawat mampu memberikan pelayanan yang komprehensif berdasarkan filosofi caring. Sistem institusi pelayanan juga perlu mendukung tenaga kesehatan dalam memenuhi kebutuhan perempuan dan keluarganya dalam persalinan.

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Childbirth is an important moment for the mother as well as care providers in the context of maternal health. Nursing is very concerned about pain during labor through the development of various methods of alleviating the pain that has not been widely applied in Indonesia. This study aimed to identify the concept of labor pain management practices in Indonesia, particularly in urban areas through constructivist grounded theory. A total number of 36 people consisting of 17 mothers and 19 care providers participated in this study. They were selected through theoretical sampling from Hospitals and Clinics in Jakarta, Depok, Bekasi and Tangerang Data was obtained through in-depth interviews, observation and document analysis. The data was analyzed with initial coding, focused coding, axial coding, and theoretical coding.This study revealed that pain management during labor is a process and a divergence occurs in its application, namely participatory approach, medical approach and coercive approach. This condition can occur because of the influence of maternal individual, care provider individual, professional institutions, socio-structural system, cultural system, the protection of patients, and contingency. Coercive approach is the majority approach applied in Indonesia. This model could be compared to the theory of acute pain management, bureaucratic caring theory, and organization culture theory.These results recommend the importance of the involvement of the nurse?s role in the labor care, because the nurse is able to provide comprehensive care based on the philosophy of caring. The health care institution system also needs to support care provider in meeting the needs of women and families in childbirth."

"[ABSTRAKTujuan penelitian ini yaitu mengembangkan intervensi model adaptasi paska stroke serta mengidentifikasi efektifitasnya terhadap perilaku adaptasi dan kualitas hidup pasien paska stroke. Penelitian ini secara keseluruhan dilakukan dalam dua tahap. Tahap satu yaitu pengembangan model intervensi yang diawali dengan penelitian kualitatif menggunakan pendekatan fenomenologi deskriptif tentang pengalaman pasien beradaptasi paska stroke. Model intervensi kemudian dikembangkan dengan cara mengintegrasikan tema hasil penelitian kualitatif, studi literatur, dan konsultasi pakar. Tahap kedua yaitu uji coba intervensi model untuk menentukan efektifitasnya terhadap respon adaptasi dan kualitas hidup pasien paska stroke. Penelitian tahap dua merupakan penelitian kuasi eksperimen menggunakan desain post test control group. Metode sampling yang digunakan dalam penelitian tahap dua yaitu consecutive sampling dengan jumlah sampel 65 orang (32 orang kelompok intervensi dan 33 orang kelompok kontrol). Pembagian sampel ke dalam kelompok intervensi dan kontrol dilakukan dengan matching rumah sakit. Hasil penelitian tahap satu teridentifikasi 9 tema yang dinyatakan partisipan dan dihasilkan intervensi model adaptasi paska stroke (IMAPS) beserta perangkatnya meliputi buku panduan intervensi model, modul untuk perawat pelaksana, dan booklet untuk pasien dan keluarga. Hasil penelitian tahap dua membuktikan adanya perbedaan respon adaptasi fisiologis, adaptasi psikososial, dan kualitas hidup yang bermakna antara pengukuran 3 bulan dengan 4 bulan sesudah intervensi diantara kelompok intervensi dan kontrol. Kesimpulan hasil penelitian yaitu intervensi model adaptasi paska stroke efektif meningkatkan respon adaptasi fisiologis, adaptasi psikososial dan kualitas hidup paska stroke.;

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ABSTRACTThe purpose of this research was to develop intervention adaptation model for post-stroke (IMAPS) and identify its effectiveness on adaptation response and quality of life after stroke. This study conducted in two stages. The first stage was the development of intervention model that begins with a qualitative research using a descriptive phenomenological approach. Intervention model was then developed by integrating the results of qualitative research, literature review, and expert review. The second stage was examination the intervention model to identified its effectiveness on adaptation response and quality of life after stroke. This study was quasi-experimental research using post test control group design. The sampling method used in this study was consecutive sampling with a sample of 65 stroke patient (32 samples in intervention group and 33 samples in control group). Samples were allocated to intervention and control group by matching the hospital. The qualitative study identified nine theme stated by the participants. Qualitative themes serve as guidelines for developing intervention model. The first stage resulted in intervention model and its devices include intervention manual, module for nurses, and booklet for patients and their families. The second stage of research proves the significant difference in physiological and psychosocial adaptation response, and quality of life between measurements 3 months to 4 months after the intervention between groups. We conclude that IMAPS effectively improve the response of physiological and psychosocial adaptation, and quality of life after stroke;The purpose of this research was to develop intervention adaptation model for post-stroke (IMAPS) and identify its effectiveness on adaptation response and quality of life after stroke. This study conducted in two stages. The first stage was the development of intervention model that begins with a qualitative research using a descriptive phenomenological approach. Intervention model was then developed by integrating the results of qualitative research, literature review, and expert review. The second stage was examination the intervention model to identified its effectiveness on adaptation response and quality of life after stroke. This study was quasi-experimental research using post test control group design. The sampling method used in this study was consecutive sampling with a sample of 65 stroke patient (32 samples in intervention group and 33 samples in control group). Samples were allocated to intervention and control group by matching the hospital. The qualitative study identified nine theme stated by the participants. Qualitative themes serve as guidelines for developing intervention model. The first stage resulted in intervention model and its devices include intervention manual, module for nurses, and booklet for patients and their families. The second stage of research proves the significant difference in physiological and psychosocial adaptation response, and quality of life between measurements 3 months to 4 months after the intervention between groups. We conclude that IMAPS effectively improve the response of physiological and psychosocial adaptation, and quality of life after stroke, The purpose of this research was to develop intervention adaptation model for post-stroke (IMAPS) and identify its effectiveness on adaptation response and quality of life after stroke. This study conducted in two stages. The first stage was the development of intervention model that begins with a qualitative research using a descriptive phenomenological approach. Intervention model was then developed by integrating the results of qualitative research, literature review, and expert review. The second stage was examination the intervention model to identified its effectiveness on adaptation response and quality of life after stroke. This study was quasi-experimental research using post test control group design. The sampling method used in this study was consecutive sampling with a sample of 65 stroke patient (32 samples in intervention group and 33 samples in control group). Samples were allocated to intervention and control group by matching the hospital. The qualitative study identified nine theme stated by the participants. Qualitative themes serve as guidelines for developing intervention model. The first stage resulted in intervention model and its devices include intervention manual, module for nurses, and booklet for patients and their families. The second stage of research proves the significant difference in physiological and psychosocial adaptation response, and quality of life between measurements 3 months to 4 months after the intervention between groups. We conclude that IMAPS effectively improve the response of physiological and psychosocial adaptation, and quality of life after stroke]"

"Bertambahnya populasi usia lanjut memberikan tantangan baru bagi tenaga kesehatan dan pemberi layanan kesehatan, agar proses aging yang dialami tidak memberikan dampak pada kerentanan status kesehatan. Tujuan penelitian mengembangkan "Paket Kemilau Senja" dan pengaruhnya terhadap pemahaman serta kemampuan mengatasi permasalahan perempuan menopause di Jakarta Timur. Pengumpulan data dilakukan secara kuantitatif dan kualitatif. Besar sampel kuantitatif 291 responden, yang terdiri dari 158 kelompok intervensi dan 133 kelompok kontrol serta 10 orang partisipan. Hasil tahap I diperoleh pengembangan "Paket Kemilau Senja" untuk perempuan menopause. Hasil tahap II pada kelompok intervensi terdapat perbedaan kemampuan mengatasi permasalahan masa menopause sebelum dan sesudah diberikan "Paket Kemilau Senja" dalam permasalahan: fisik (p=0,002), seksual (p=0,036 ) dan psikologis (p=0,004), selanjutnya pada kelompok intervensi dan kontrol terdapat perbedaan kemampuan mengatasi permasalahan: fisik (p=0,041), seksual (p=0,001) dan psikologis (p=0,000). Data kuantitatif tersebut juga didukung oleh pernyataan partisipan tentang adanya penurunan terhadap permasalahan fisik, seksual dan psikologis setelah diberikan intervensi "Paket Kemilau Senja". Rekomendasi ?Paket Kemilau Senja? agar didesiminasikan kepada petugas kesehatan dan masyarakat untuk meningkatkan kesejahteraan hidup perempuan menopause.

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The growing size of elderly population has brought new challenges to health care personnel in general and specifically in order to keep the process of aging toward the fragility of their health status. The aim of this study was to develop the "Kemilau Senja Package" or the ?Serenade Package? and its effect on nursing comprehension and ability to overcome problems of women who experience menopause in East Jakarta. Data was collected through quantitative and qualitative methods. The quantitative sample size was 291 respondents that consisted of 158 subjects in the intervention group and 133 subjects in the control group whereas for qualitative methods was participated by 10 participants. The product of the 1st stage of the study was a "Kemilau Senja Package" for women who experience menopause, while the results of the 2nd stage of study demonstrated that there is a different ability to overcome problems between before and after receiving the "Kemilau Senja Package", on problems: physical (p=0.000), sexual (p=0.001) and psychological (p=0.000). Further, there is different ability between the intervention and control group in overcoming problems: physical (p=0.000), sexual (p=0.000) and psychological (p=0.000). The quantitative finding was also supported with the statement of participants on the presence of reduced physical, sexual and psychological problems after receiving the intervention of the ?Kemilau Senja Package?. Based on the finding, it?s strong recommendation to disseminate the ?Kemilau Senja Package? to Health Care providers and the community in regard to improving the quality of life of women who experience menopause."

"Latarbelakang: Kejadian stroke iskemik termasuk stroke berulang terus meningkat di negara maju maupun negara berkembang termasuk Indonesia. Stroke berulang berdampak terhadap peningkatan morbiditas, mortalitas dan ketidakmampuan fungsional. Kemampuan self-management adalah salah satu indikator untuk memprediksi terjadinya stroke berulang. Pengamatan lapangan menunjukkan belum ada alat yang dapat meningkatkan kewaspadaan diri penyintas. Oleh karena itu perlu dikembangkan alat deteksi dini untuk menumbuhkan selfawareness dan motivasi pasien yang berdampak pada peningkatan kemampuan self-management.Tujuan: penelitian ini bertujuan membentuk model pengelolaan perawatan diri menggunakan kombinasi prototipe deteksi dini SenDiKa dan Pendidikan kesehatan untuk meningkatkan kemampuan manajemen diri dalam upaya mencegah stroke iskemik berulang serta membuktikan keefektifannya terhadap self-management pasien stroke iskemik.Metodologi: Penelitian ini terdiri dari dua tahap; tahap pertama mengembangkan alat sensor digital yang dinamai SenDiKa (Sensor Digital Kariasa) menggunakan desain cross-sectional dan menyusun pendidikan kesehatan manajemen diri dan tahap kedua menguji alat tersebut menggunakan desain quasi-eksperimen pre–post-test control group melibatkan 44 sampel pasien pasca stroke iskemik yang diambil melalui teknik consecutive sampling. Subyek terdiri dari kelompok intervensi dan kontrol dengan lama intervensi 12 minggu.Hasil: Penelitian ini menunjukan adanya perbedaan signifikan antara kedua kelompok dengan p-value = 0,000 dimana kelompok intervensi yang menggunakan alat deteksi dini yang dikombinasi dengan pendidikan kesehatan memiliki perubahan kearah yang baik terhadap self-management dibandingkan kelompok kontrol. Hasil ini menunjukkan penggunaan kombinasi alat deteksi dini Prototipe SenDiKa dan pendidikan kesehatan dapat berfungsi dengan baik serta memberi efek positif terhadap peningkatan self-management pasien pasca stroke.Simpulan dan Saran Utama: Model kombinasi prototipe SenDiKa dan Pendidikan Kesehatan manajemen diri dapat digunakan untuk mengidentifikasi beberapa indikator utama yaitu; tekanan darah, gula darah dan kolesterol oleh pasien secara mandiri. Rekomendasi lain adalah Menyempurnakan Prototipe SenDiKa sehingga dapat mengeluarkan angka riil dari setiap faktor risiko pasien, kalkulasi dari akumulasi besarnya faktor risiko dan membuat aplikasi Pendidikan Kesehatan Manajemen Diri kedalam sistem android sehingga responden dapat langsung mempelajari manajemen diri yang benar dan sesuai. Prototipe ini dibuat agar teruji kebermanfaatannya, mudah digunakan, mudah didapat dan murah harganya......Background: The incident rate of Ischemic stroke has been rising either in developed or developing countries, including Indonesia. In addition to physical and functional disability caused by stroke attack, recurrent stroke attack becomes another concern which can cause problems in economic and psychosocial aspect. Recurrent stroke attacks are associated with increased morbidity, mortality, and functional disability. Patient’s Self-Management ability is one of the indicators to predict the occurrence of recurrent ischemic stroke. Based on researchers’ observations, there is no tool available to improve awareness of the stroke survivors to prevent recurrent stroke attacks. Therefore, it is necessary to develop an early detection tool to foster patients’ self-awareness and motivation which have an impact on improving patients’ self-management abilities.Purpose: This study aim to develop a model that combining a prototype of early detection SenDiKa and health education to improve self-management ability to prevent recurrent stroke attacks and to measure its effectiveness.Method: This study consists of two stages; the first stage is to develop a device called SenDiKa (Kariasa Digital Sensor) using a cross-sectional design combined with providing health education. The second stage is to test the device to patients using a quasi-experimental design involving 44 post-ischemic stroke patients taken through consecutive sampling technique. The subjects were divided into two groups, the intervention group, which will be using SenDiKa combined with health education, and the control group. They will be provided with intervention and be observed for 12 weeks.Results: This study shows a significant difference between the two groups with pvalue= 0.0000 where the intervention group had a better self-management abilities compared to the control group. The combination of SenDiKa, a prototype of early self-detection tool and health education on self-management, has a positive effect on improving the stroke survivor’s self-management abilities in order to prevent recurrent stroke attacks.Conclusion and Recommendations: SenDiKa prototype, combined with health education of self-management, can be used to identify several ischemic stroke risk factors: blood pressure, blood sugar, and cholesterol. Knowing the value of this examination is expected to improve the patients’ self-awareness and motivation which hopefully will encourage the patients to improve their self-management abilities in preventing recurrent stroke attacks. Another recommendation is to continue the development of this combination between early detection prototype devices with health education so that everyone can experience its benefits, especially for stroke survivors."

"Penelitian ini menerapkan analisis dinamis untuk mengkaji buoyancy pajak Indonesia dan karakteristik respons asimetris, dengan menganalisis hubungan antara Produk Domestik Regional Bruto (PDRB) dan beberapa variabel kontrol lainnya terhadap penerimaan pajak. Penelitian ini mengeksplorasi dinamika jangka panjang dan responsivitas berbagai jenis pajak, menggunakan teknik analisis dinamis untuk menilai pengaruhnya dalam data panel provinsi di Indonesia dari tahun 2015 hingga 2021. Dengan menggunakan uji Wald, penelitian ini mengevaluasi buoyancy dari Pajak Penghasilan Orang Pribadi (PPh OP), Pajak Penghasilan Badan (PPh Badan), dan Pajak Pertambahan Nilai (PPN) terhadap ekspektasi teoritis. Secara statistik, pada tingkat kepercayaan 99%, tidak dapat disangkal bahwa koefisien buoyancy jangka panjang sama dengan satu. Penelitian ini, menggunakan model PMG-ARDL, mengungkapkan tren yang konsisten: penerimaan pajak cenderung kembali ke keseimbangan, meskipun dengan variasi antar provinsi di Indonesia. PPh OP menunjukkan buoyancy dan kecepatan penyesuaian tertinggi, diikuti oleh PPN dan PPh Badan. Pengujian model asimetris menggunakan metode GMM mengungkapkan bahwa respons Pajak Total dan PPN terhadap ekonomi bersifat asimetris, tidak seperti PPh Badan dan PPh OP. Analisis ini memberikan wawasan tentang responsivitas yang beragam dari kategori pajak terhadap faktor ekonomi, memberikan wawasan berharga tentang dinamika fiskal. Selain itu, penelitian ini mengeksplorasi dampak perubahan struktural dalam sistem perpajakan, seperti program pengampunan pajak dan modifikasi tarif, menawarkan pelajaran penting untuk pembuatan kebijakan di masa depan. Dengan memahami determinan penerimaan pajak tingkat provinsi, penelitian ini memfasilitasi pemahaman tentang dinamika penerimaan pajak.

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This study applies dynamic analysis to examines Indonesia's tax buoyancies and asymmetric response characteristics, by analyzing the relationship between Regional Gross Domestic Product (RGDP), along with several control variables, and tax revenues. It explores long-term dynamics and responsiveness of different tax types, utilizing dynamic analysis techniques to assess their influence in provincial panel data in Indonesia from 2015 to 2021. Employing the Wald-test, the research evaluates Personal Income Tax (PIT), Corporate Income Tax (CIT), and Value-Added Tax (VAT) buoyancies against theoretical expectations. Statistically, at 99% confidence level, it cannot be refuted that the long-term buoyancy coefficient equals one. The study, using the PMG-ARDL model, reveals a consistent trend: tax revenues tend to return to equilibrium, albeit with variations among Indonesian provinces. PIT displays the highest buoyancy and adjustment speed, followed by VAT and CIT. Asymmetric model testing using the GMM method reveals that the response of Total Tax and VAT to the economy is asymmetric, unlike CIT and PIT. This analysis sheds light on the diverse responsiveness of tax categories to economic factors, providing valuable insights into fiscal dynamics. Furthermore, the research explores the impact of structural changes in tax systems, such as tax amnesty programs and rate modifications, offering essential lessons for future policymaking. By understanding provincial-level tax revenue determinants, this study facilitates the development of informed tax strategies."