Article Per Year (5 Year)
p-Index From 2020 - 2025
0.702
P-Index
This Author published in this journals
All Journal JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Jurnal Ilmu Administrasi Publik
Ramdan, Alief
Unknown Affiliation
Humanities Education Social Sciences Other

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Analisis Penerapan Digitalisasi Administrasi Perpajakan Dalam Upaya Mengoptimalkan Penerimaan Wajib Pajak Orang Pribadi Dimasa Pandemi Covid-19 Pada KPP Pratama Tanah Abang Tiga Jakarta Tahun 2020 Kantiningrum, Diajeng Dara Ayu; Ramdan, Alief
Reformasi Administrasi Vol. 11 No. 1: Maret 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v11i1.3787

Abstract

The phenomenon behind this research is the increasingly rapid development of technology and the Covid-19 pandemic which has prompted the Directorate General of Taxes (DGT) to make efforts to implement digitalization of tax administration. This is done as a response to the regulation on limiting taxpayer visitors at the tax office by the government in face-to-face services. This digitalization requires taxpayers to take care of tax administration electronically or online through the DJP Online application. This study aims to determine the relationship between tax services and taxpayer compliance in an effort to optimize individual tax revenues during the Covid- 19 pandemic. This research was conducted at the Primary Tax Office of Tanah Abang Tiga, Jakarta. The author used a descriptive qualitative research method, where data was collected through interviews, observation, and documentation and the results are described as was during data collection. The data collected consisted of primary data, namely the result of interviews, and secondary data, namely documentation of data at the the tax office. The results of this study indicate that: (1) The implementation of tax administration digitalization works well and is effective in optimizing individual tax revenue during the Covid-19 pandemic; (2) inhibiting factors in the application of tax administration are the taxpayer's lack of understanding of technology, lack of infrastructure and personnel and IT resources, internet network problems, systems that are not well prepared, and restrictions on taxpayer visits to the tax office; and (3) the driving factor in the application of tax administration digitalization is that the DGT is motivated to update servers and data and the Account Representative (AR) is active in approaching taxpayers.
Analisis Implementasi Kebijakan Pengawasan Wajib Pajak Pasca Periode Pengampunan Pajak Dalam Rangka Kepatuhan Wajib Pajak Di KPP Jakarta Duren Sawit Ratu, Ariesta Fransisco; Ramdan, Alief
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.v4i1.3727

Abstract

Tax amnesty is a government policy to provide a free-pass for taxpayers to disclose incomplete or unreported income in their previous tax periods without having to face prosecution by the tax court or pay any penalty. The level of compliance of taxpayers at KPP Jakarta Duren Sawit from 2015 - 2019 was still below 80%, therefore the Directorate General of Taxes (DGT) emphasized the supervision and monitoring mechanism for the supervision of taxpayer compliance after the tax amnesty period. The target of supervision remained to be all taxpayers, both those who participated in the tax amnesty program and those who did not. This study aims to analyze the implementation of taxpayer supervision policies after the tax amnesty period in order to improve taxpayer compliance at KPP Jakarta Duren Sawit. The analytical method used was descriptive qualitative. The results show that the taxpayer supervision policies after the tax amnesty period in order to improve taxpayer compliance at KPP Jakarta Duren Sawit has been implemented well. Communication is integrated through the e-performance application so that all supervisory activities can be carried out immediately, resources have been prepared long before the tax amnesty, the disposition of the implementer has followed the applicable code of conduct, and the standard operating procedures are in accordance with policies and are not too complicated.
Pengaruh Penyesuaian Kenaikan Njop Setiap Tahun Dan Kualitas Pelayanan Petugas Pajak Terhadap Kepatuhan Wajib Pajak Untuk PBB-P2 Di UPPRD Wilayah Kecamatan Kemayoran Anggraeni, Via; Ramdan, Alief
Jurnal Ilmu Administrasi Publik Vol. 4 No. 3: Mei 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i3.3840

Abstract

This research was conducted because of the difference between PBB-P2 revenue and the realization target, as well as facts on the ground regarding the quality of service of officers with Taxpayer Compliance and was also supported by previous research, so this research is a confirmatory study. This study was conducted to find out how much influence the adjustment of the increase in NJOP every year and the quality of service of officers with Taxpayer Compliance for PBB-P2 in UPPRD Kemayoran District This study uses correlation and determination methods to see how much influence free variables and bound variables have. The population and samples in this study were taxpayers who were used as saturated samples, respondents were given statements using the Linkert scale. Based on the analysis of data carried out, it shows that between Variable X1 (Adjustment of NJOP Increase Every Year), Variable X2 (Quality of Officer Service and Variable Y (Taxpayer Compliance) has an influence so that the results of hypothesis testing that have been carried out in this study, concluded that the research hypothesis is "There is a positive and significant influence between" Adjustment of NJOP Increase Every Year and Quality of Service of Officers With Taxpayer Compliance For PBB-P2 in Kemayoran Subdistrict Area" although the influence is low, due to other factors that affect taxpayer compliance.
ANALISIS IMPLEMENTASI KEBIJAKAN PAJAK PERTAMBAHAN NILAI ATAS TRANSAKSI E-COMMERCE DALAM MENINGKATKAN POTENSI PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA JAKARTA PASAR REBO TAHUN 2023 Hamidah, Prita; Ramdan, Alief
Jurnal Ilmu Administrasi Publik Vol. 4 No. 6: November 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i6.4413

Abstract

Internet technology is changing the global economy through e-commerce, including distribution, purchasing, delling and marketing of services. The growth of online commerce has an impact on increasing the number of e- commerce business actors and e-commerce transactions that exceed conventional traders. With the increasing number of taxpayers, it a also important to ensure compliance and awareness of their tax obligations. This research aims to analyze the implementation of the Value Added Tax (VAT) policy on e-commerce transactions, as well as identify the factors inhibiting and driving the implementation of the VAT policy to increase the potential for tax revenue at KPP Pratama Jakarta Pasar Rebo in 2023. Using qualitative research methods, namely using techniques data collection through interviews, observation and documentation. The research results show that the implementation of e-commerce transaction policies at KPP Pratama Jakarta Pasar Rebo is quite good in terms of resources. However, communication between officers and taxpayers is still lacking and taxpayers do not fully understand the policy. Inhibiting factors include low taxpayer awareness, lack of knowledge and understanding, and minimal supervision from tax officers. Driving factors include collaboration with e-commerce platforms to carry out outreach and persuasive approaches to taxpayers to increase tax awareness and compliance, which ultimately increases tax revenues.
Co-Authors Anggraeni, Via Hamidah, Prita Kantiningrum, Diajeng Dara Ayu Ratu, Ariesta Fransisco