Articles
<![CDATA[Implementation of the National Logistic Ecosystem Program in Increasing the Performance of the National Logistics System, Improving the Investment Climate, and Increasing the Competitiveness of the National Economy ]]>
<![CDATA[Arimbhi, Pebriana]]>;
<![CDATA[Agustina, Dwi]]>;
<![CDATA[Rahmi, Notika]]>
<![CDATA[ Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 4 (2021): Budapest International Research and Critics Institute November ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v4i4.2673
<![CDATA[Indonesia is one of the countries with the largest logistics costs in ASEAN. In this regard, the government needs to take strategic steps. One of them is the issuance of Presidential Instruction Number 5 of 2020 which is then used as the legal basis for the establishment of a national logistics ecosystem digital platform or National Logistic Ecosystem (NLE). This policy is the responsibility of the General Directorate of Customs and Excise under the supervision of the Indonesian Ministry of Finance. The objective of this research was to analyze the implementation of the NLE program in terms of increasing the performance of the national logistics system, improving the investment climate, and increasing the competitiveness of the national economy in Indonesia. The research method used was qualitative with a descriptive approach. The results of this study indicated that of the six dimensions that were used as benchmarks, four dimensions had worked well. Only two dimensions were not going well. They were the dimension of implementers’ attitude and the dimension of communication. This was due to ongoing planning and policies that still needed to be disseminated more widely. By having the NLE platform, it would certainly increase the performance of the National logistics system, improve the investment climate, and increase the competitiveness of the National economy in Indonesia.]]>
<![CDATA[Urgency and Impact of Green Taxes Implementation in Encouraging Green Business Post Covid-19 ]]>
<![CDATA[Rahmi, Notika]]>;
<![CDATA[Selvi, Selvi]]>;
<![CDATA[Purwaningtias, Agitta Sofyan]]>
<![CDATA[ Majalah Ilmiah Bijak Vol. 21 No. 1: Maret 2024 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/bijak.v21i1.3636
<![CDATA[This study aims to examine the urgency, impact and strategy of Green Taxes in encouraging Green Business after the Covid-19 pandemic. This study uses a qualitative approach with a comparative descriptive type of research, in which the application of Green Taxes in various countries for the purpose of encouraging Green Business is compared to the conditions in Indonesia. The results of the research show that environmental damage due to industrial activities that occur in Indonesia can harm the country because, coupled with the COVID-19 pandemic, the end of which is not yet known, it will increase the state’s health spending. It. Many countries have successfully implemented Green Taxes and changed their business patterns to be environmentally friendly, although the negative impact of the green tax implementation, i.e. a decrease in net profit in the business sector, can result in layoffs and a decrease in tax revenue in several sectors. The application of Green Taxes in Indonesia is still at the level of the domestic tax function, which can be seen in the increasing target and realization of Green Taxes each year. The government must be more assertive in enforcing Green Taxes and be transparent in the use of the funds. Supervision in the implementation of the green tax policies must also be improved so that the expected goals can be achieved. ]]>
<![CDATA[Implementation of the Customs Digital Transformation Policy Using the Ceisa 4.0 System to Improve Customs and Excise Services ]]>
<![CDATA[Rahmi, Notika]]>;
<![CDATA[Arimbhi, Pebriana]]>;
<![CDATA[Dartono]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 6 No. 1 (2025): January 2025 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.61194/ijtc.v6i1.1648
<![CDATA[The Directorate General of Customs and Excise is evolving the information technology system. Since the introduction of the Customs Fast Release System (CFRS), the CEISA 4.0 application has been used. The CEISA 4.0 application continues to be developed to improve customs and excise services. This means that internal and external policymakers must continue adapting to changes in existing applications. This makes us research to analyse the implementation, obstacles, and efforts involved in implementing the CEISA 4.0 system. The research method used is qualitative analytical descriptive with data collection techniques of observation, interviews and documentation. Interviews were conducted with 20 informants: Customs, Platform Providers and Service Users. The research results show that the implementation of CEISA 4.0 is still under development and is not fully running perfectly because there are still business processes that are not/have not been touched by the CEISA 4.0 program. In some cases, bugs are still encountered and/or system stability has not been properly maintained. However, it has been running efficiently where customs and excise obligations are fulfilled paperless; it can be done anytime and anywhere. The HR capabilities of DJBC and service users still require training in operating CEISA 4.0 because several tools are not yet familiar regarding the standards, policy targets and characteristics of the implementing organisation, namely that the implementation of the rules has gone well using a clear legal basis and rules.]]>
<![CDATA[Analisis Implementasi Sistem Aplikasi Signal Polri Pada Kepatuhan Wajib Pajak Kendaraan Bermotor di Jakarta Pusat ]]>
<![CDATA[Dewi, Dina Anisia]]>;
<![CDATA[Pebyanti, Amartya]]>;
<![CDATA[Putri, Nurul Amalia]]>;
<![CDATA[Rahmi, Notika]]>
<![CDATA[ Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol. 8 No. 1: Juni 2025 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/transparansi.v8i1.4529
<![CDATA[August 2021 korlantas began to introduce the Samsat Digital Nasional (Signal) application to the Public. But because this application is operated digitally, there are still many taxpayers, especially parents who cannot easily use or take advantage of it, so there are still many who prefer to manually extend the motor vehicle tax directly to Samsat. If that continues to happen, it will cause a potential queue that is quite long and long. This research aims to analyze the Signal Polri Application system on the compliance of Motor Vehicle taxpayers in Central Jakarta. The method used is a qualitative method with data collection, interview, observation, and documentation techniques. The research was conducted at the Central Jakarta Samsat Office. The results of his research show that the policy implementation process is to build a network so that public policy goals can be realized as a result of government activities. Can be interpreted as a strategy to achieve the policy goals that have been set. The success and failure of the policy implementation process can be assessed in terms of the implementation of the program made. Policy implementation is also influenced by who is appointed and authorized to carry out the program, especially as an implementer. The results of this study show that the user presentation of the Signal Polri Application Program is only 1.50% - 3.84% during the last 3 years from the total number of motor vehicle users in Central Jakarta. The lack of numbers is caused by the lack of knowledge from taxpayers towards the Signal Polri Application Program because the socialization carried out by the samsat to taxpayers has not been too extensive.]]>
<![CDATA[PENGARUH KEPERCAYAAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA JAKARTA GAMBIR DUA TAHUN 2023 ]]>
<![CDATA[Mayada, Fadhlika]]>;
<![CDATA[Rahmi, Notika]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol. 5 No. 1: Januari 2025 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v5i1.4655
<![CDATA[Individual Taxpayer Compliance at KPP Pratama Jakarta Gambir Dua in reporting SPT in 2023 has decreased as proven by data obtained from KPP Pratama Jakarta Gambir Dua which shows the number of Individual Taxpayers namely 8,076 while the actual reporting of SPT for Individual Taxpayers is only 7,592. This decrease in taxpayer compliance has resulted in a decrease in state revenues from tax sector at KPP Pratama Jakarta Gambir Dua. One of the factors that causes a decrease in individual taxpayer compliance in this research is trust and tax sanctions. This research aims to analyze the influence of Trust and Tax Sanctions on Individual Taxpayer Compliance at KPP Pratama Jakarta Gambir Dua in 2023. This research uses a quantitative approach. The sampling technique in this research was carried out using simple random sampling with a total of 100 individual taxpayers registered at KPP Pratama Jakarta Gambir Dua. The data was processed using SPSS Version 26, to determine the magnitude of the influence the researchers used the F test, t test, and coefficient of determination. The research results show that there is a positive and significant influence of Trust on Individual Taxpayer Compliance of 12,6%. There is a positive and significant influence of Tax Sanctions on Individual Taxpayer Compliance of 44,6%. Trust and Tax Sanctions simultaneously have a positive and significant effect on Individual Taxpayer Compliance at KPP Pratama Jakarta Gambir Duaamounting to 46,3%.]]>
<![CDATA[ANALISIS EFEKTIVITAS PENAGIHAN PAJAK DENGAN SURAT PAKSA DALAM UPAYA MENINGKATKAN PENERIMAAN PAJAK DI KPP PRATAMA JAKARTA SENEN TAHUN 2023 ]]>
<![CDATA[Naimah, Milhatun]]>;
<![CDATA[Rahmi, Notika]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol. 5 No. 3: Mei 2025 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v5i3.4828
<![CDATA[This research was based on the fact that there were still many taxpayers who were disobedient and did not have the ability to pay their tax debts, so that caused high tax arrears which caused low tax revenues. This research aimed to know the level of effectiveness of tax collection by using forced letters in an effort to increase tax revenue at KPP Pratama Senen Jakarta in 2023. The research method used was qualitative with data collection techniques through observation, interviews and documentation. The research results showed that the effectiveness in 2021 it reached 25%, in 2022 it reached 31%, and in 2023 it reached 20%. From the research results, it could be concluded that tax collection by using forced letters in an effort to increase tax revenue at KPP Pratama Senen Jakarta was classified as ineffective. This was because there were still many taxpayers who were negligent and also taxpayers who did not have the ability to pay their tax debts. Efforts that must be made were to increase human resources, as well as carried out continuous socialization to raise the awareness of taxpayers in fulfilling their tax obligations in paying off their tax debts.]]>
<![CDATA[Analisis Pengawasan Cukai Hasil Tembakau Di Kantor Pengawasan Dan Pelayanan Bea Dan Cukai Tipe Madya Pabean A Jakarta Tahun 2020-2022 ]]>
<![CDATA[Kuntoro, Triandi]]>;
<![CDATA[Rahmi, Notika]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol. 4 No. 2: Maret 2024 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v4i2.3738
<![CDATA[The phenomenon of non-tax state revenue (PNBP) from the tobacco sector that has not been optimized makes the Ministry of Finance, Directorate General of Customs and Excise must try to find new solutions and breakthroughs to increase state revenue. Until now, the government continues to optimize the sector. According to Indonesia Law no. 39 of 2007 concerning Amendments to Law no. 11 of 1995 concerning Excise, based on article 1 excise is defined as "State levies imposed on certain goods that have the properties or characteristics stipulated in this law". This study aims to analyze how the level of tobacco excise supervision at KPPBC TMP A Jakarta, what are the inhibiting entities faced by KPPBC TMP A and what are the driving entities that support KPPBC TMP A Jakarta in supervising tobacco excise to maintain smooth state revenue. The research method used is qualitative with descriptive research type. Data sources consist of primary data in the form of interviews and secondary data in the form of documentation data. The results of this study indicate: Supervision of tobacco excise has been maximized but there are several things that need to be improved, among others, namely the number of employees, employee knowledge and compliance with government regulations. It is expected that the supervision of tobacco excise in order to increase PNBP will run optimally.]]>
<![CDATA[Pengaruh Insentif Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Samsat Jakarta Timur Tahun 2023 ]]>
<![CDATA[Permata, Michelle]]>;
<![CDATA[Rahmi, Notika]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol. 4 No. 5: September 2024 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v4i5.4208
<![CDATA[This study examines the influence of Tax Incentives and Tax Penalties on the Compliance of Motor Vehicle Taxpayers in the One-Stop Administration System in East Jakarta in 2023. Tax Incentives aim to eliminate penalties for late payments, while Tax Penalties are intended to prevent violations of Tax Regulations. The objective of this research is to analyze the impact of Tax Incentives and Tax Penalties on Taxpayer Compliance. The method used is a quantitative approach. The population in this study consists of 1,151,709 motor vehicle tax object owners in the One-Stop Administration System in East Jakarta, with a sample size of 100 respondents determined using the Slovin formula. Data was collected through questionnaires and analyzed using Instrument Tests, Classical Assumption Tests, and Hypothesis Testing with Multiple Linear Regression Analysis. The results show that the Tax Incentives variable (X1) has a significant effect of 19.6% on Taxpayer Compliance (Y), the Tax Penalties variable (X2) has a significant effect of 13.8% on Taxpayer Compliance (Y), and simultaneously, Tax Incentives (X1) and Tax Penalties (X2) have a significant effect of 26.8% on Taxpayer Compliance (Y).]]>
<![CDATA[Analisis Manajemen Strategi Kebijakan Pembaharuan Core Tax Administration System (CTAS) dalam Upaya Penguatan Reformasi Administrasi Perpajakan di Indonesia ]]>
<![CDATA[Rahmi, Notika]]>;
<![CDATA[Arimbhi, Pebriana]]>;
<![CDATA[Hidayat, Vigo Satrio]]>
<![CDATA[ Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol. 6 No. 2: Desember 2023 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/transparansi.v6i2.3480
<![CDATA[Tax reform is a refinement/improvement of tax administration performance carried out by the Directorate General of Taxes. One of the things that is part of tax reform is the Reform of the Core Tax Administration System (PSIAP) or Core Tax Administration System (CTAS). Currently, the DJP core system still has limitations in the form of not covering all business processes, so it is necessary to update the information technology system. This research was conducted with the aim of analyzing the strategic management of CTAS renewal policies in an effort to strengthen tax administration reform in Indonesia. The research method used is a qualitative approach and data collection techniques in the form of observation, interviews and documentation. The research results show that the strategy implementation stages have been prepared optimally but there are still things that need to be improved and perfected. Support is also available from several important aspects such as funding, leadership, organizational structure, human resources and information technology. The results of the SWOT analysis show that there are strengths in the legal basis, weaknesses in socialization, opportunities in the service process and inspections in the field and threats to the possibility of system hacking. There are inhibiting entities such as digital infrastructure that are prone to disputes and incentives in the form of preparations that are carried out according to plan. CTAS implementation will begin in 2024 and is expected to achieve the expected goals, namely ease of tax administration and strengthening of the administrative integration system.]]>
