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All Journal Jurnal Sistem Informasi, Akuntansi dan Manajemen Jurnal Ilmu Administrasi Publik
Hidayati, Mainita
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ANALISIS EFEKTIVITAS PEMUNGUTAN RETRIBUSI PELAYANAN PASAR DI PASAR MODERN PERTOKOAN BEKASI JUNCTION TAHUN 2021-2023 Hidayati, Mainita; Gunawan, Elisha Agustina
Jurnal Ilmu Administrasi Publik Vol. 5 No. 4: Juli 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v5i4.4922

Abstract

The phenomenon in this study is the effectiveness of the acceptance of the realization of market service fees at the Bekasi Junction Shopping Center which continues to decline, the lack of understanding of mandatory fees related to the collection of market service fees at the Bekasi Junction Shopping Center modern market. The purpose of this study was to determine and analyze the effectiveness, obstacles, and efforts that can be made in collecting market service fees at the Bekasi Junction Shopping Center modern market in 2021-2023. This research method uses a descriptive qualitative approach. The results of this study indicate that the effectiveness of collecting market service fees at the Bekasi Junction Shopping Center modern market in 2021-2023 is included in the ineffective category. This can be seen from the effectiveness ratio in 2021-2023 which was not achieved according to the effectiveness category. Reviewed based on the achievement of objectives, integration and adaptation are said to be ineffective because market governance still requires innovation and improvement, socialization is still needed regarding the importance of market service fee collection procedures, and the need for improving supporting infrastructure accompanied by trained human resources. Efforts that can be made include improving market governance and reviewing cooperation agreements between local governments and managers.  
Efektivitas Penurunan Tarif PPH Final Atas PHTB Pada Penerimaan Pajak Di KPP Cikarang Utara BT, Muhammad Firdaus; Hidayati, Mainita
Jurnal Ilmu Administrasi Publik Vol. 4 No. 1: Januari 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i1.3597

Abstract

This study aims to provide a clear picture regarding the effectiveness of reducing final income tax rates for the transfer of land and building rights to tax receipts at the North Cikarang Tax Service Office (KPP). The type of research used descriptive qualitative research. Data collection was carried out using observation, interview, and documentation techniques. The data obtained was then analyzed qualitatively by studying the data, studying key words, writing down the 'model' found, and coding. The results of the study show that the effectiveness of reducing the final PPh rate on the transfer of land and building rights at KPP Pratama Cikarang Utara has been running effectively where when the policy was first implemented in 2016 there was an increase in reporting because there was an increase in land and building transfer transactions by the community or business entity. In practice, the amount of reporting has increased well even though in terms of tax revenue it has decreased. This shows the enthusiasm of taxpayers carrying out their obligations, in which case there is certainly an increase in compliance
Analisis Pengetahuan Wajib Pajak Umkm Pasca Diberlakukannya Peraturan Pemerintah Nomor 55 Tahun 2022 Di Wilayah Kota Bekasi Sandy, Sephia Permata Ari; Hidayati, Mainita
Jurnal Ilmu Administrasi Publik Vol. 4 No. 2: Maret 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i2.3739

Abstract

The research addresses the limited understanding of taxation among micro, small, and medium enterprises (MSMEs) in Bekasi City area, Indonesia, particularly regarding Government Regulation Number 55 of 2022, which introduces a 0,5% final income tax. Its objective is to assess the level of tax knowledge among MSME taxpayers’ post-implementation of PP Number 55 of 2022. Employing descriptive qualitative research methods, data collection involved observation, interviews, and documentation. It took palce at the Bekasi City Coorpratives and SMEs servise. Findings indicate that MSME taxpayers’ awareness remains deficient following the enactment of Government Regulation No. 55 of 2022. Suboptimal implementation attributed to insufficient outeach to business actors persists, and the regulation continues to burden MSMEs, leading to financial losses.
Analisis Efektivitas Pemberian Insentif Pajak Penghasilan Pasal 21 Ditanggung Pemerintah Pada Masa Pandemic Covid-19 (Studi Kasus KPP Madya Bekasi Tahun 2020 - 2021) Nurhasanah, Fidiyah; Hidayati, Mainita; Gantino, Rilla
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 1 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2023)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v3i1.457

Abstract

The phenomenon in this study is the devastation of the covid-19 pandemic that has hit the whole world, including Indonesia, which has made a decline in the economic activity and productivity of business actors. Therefore the government was trying to provide stimulation fromthe tax sector in the form of providing incentives for Income Tax Article 21 borne by the government, the aim was to ease the tax burden so that business actors, especially employees, can maintain purchasing power during the difficult times of the covid-19 pandemic. The purpose of this study was to analyze the effectiveness of providing income tax article 21 incentives borne by the government. This study used a qualitative approach with a descriptive method. data collection techniques used the method of observation, interviews, and documentation. The results of this study showed the effectiveness in terms of taxpayers who take advantage of the Article 21 Income Tax incentives borne by the government in 2020 by 94% and in 2021 by 99%.
Co-Authors BT, Muhammad Firdaus Gunawan, Elisha Agustina Nurhasanah, Fidiyah Sandy, Sephia Permata Ari