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All Journal Al Ishlah Jurnal Pendidikan JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Transparansi Jurnal Ilmiah Ilmu Administrasi Ilomata International Journal of Tax and Accounting Batara Wisnu : Indonesian Journal of Community Services Jurnal Pajak Vokasi (JUPASI) Mamangan Social Science Journal Jurnal Ilmu Administrasi Publik
Dian Wahyudin
Institut Ilmu Sosial dan Manajemen STIAMI
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Analisis Implementasi Kebijakan Online System Pajak Restoran dalam Meningkatkan Penerimaan Pajak Daerah pada Badan Pajak Dan Retribusi Daerah (BPRD) Jakarta Selatan Achmad Fauzi; Dian Wahyudin
Jurnal Ilmu Administrasi Publik Vol 1, No 3: Mei 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i3.2759

Abstract

The phenomenon in this study is about the implementation of the restaurant tax system policy, where the installation of online tools at restaurants in the South Jakarta area. The purpose of this study is to analyze the implementation of the Restaurant Tax Online System policy in increasing Local Tax revenue at the South Jakarta Regional Tax and Retribution Agency (BPRD), along with the obstacles and efforts made by the Jakarta Regional Tax and Retribution Agency (BPRD) in implementing the online system policyrestaurant tax. This research uses descriptive research with a qualitative approach, namely interviews, observation and documentation. The results of this study are the implementation of the Restaurant Tax Online System Policy in Increasing Local Taxes at the Regional Tax and Retribution Agency (BPRD) of South Jakarta has been running quite well and has been implemented in accordance with the Regulation of the Governor of DKI Jakarta. In the event that the communication has carried out its duties by means of an invitation letter for socialization, the installation of online tools has increased the list of taxpayers installed. Human resources and budget that are in accordance with standards but still not maximal, commitments between management have been implemented but have not been as expected. The obstacle is that they often experience difficulties in installing online tools because taxpayers are not present or at the restaurant to be installed, human resources are still limited in IT terms. Efforts are to provide a letter of warning or warning to taxpayers in accordance with the provisions of the governor's regulation and to increase the capacity of human resources, especially regarding IT matters. His advice is to conduct regular outreach so that taxpayers comply with and understand the importance of timely tax reporting and improve human resources by participating in activities regarding the online tax system and always taxpayers through regular monitoring of the tax system and obligations for those who violate the policy.
Analisis Evaluasi Penerapan Pemungutan Pajak Air Tanah Dalam Upaya Peningkatan Pendapatan Pajak Air Tanah Di BAPENDA Kota Bekasi (Studi Kasus BAPENDA Kota Bekasi) Maria Magdalena Ika; Dian Wahyudin
Jurnal Ilmu Administrasi Publik Vol 1, No 4: Juli 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i4.2852

Abstract

This study was conducted to determine the analysis of the  application  of  groundwater  tax  collection  as  an effort to increase groundwater tax revenue in the BAPENDA (Regional Revenue Agency) of Bekasi City, the   obstacles   that   arise   in   the   groundwater   tax collection and the efforts made to overcome them. This study used a descriptive qualitative research method. Data was collected through interviews, observation and documentation. The results of the study show that data collection and monitoring of groundwater tax collection as an effort to increase groundwater tax revenue at the BAPENDA of Bekasi City is practically in accordance with Law No. 28 of 2009 and regulations regarding groundwater tax. However, the ineffectiveness of the tax collection system and the lack of maximum groundwater tax services have made groundwater tax collection at the BAPENDA of Bekasi City less  than optimal.
The Effectiveness of Utilizing Radio Frequency Identification (RFID) in Efforts to Improve the Performance of Security Officers at the Class I Pondok Bambu State Detention Center Dian Wahyudin; Hasnizam Shaari
Jurnal Mamangan Vol 14, No 2 (2025): Jurnal Ilmu Sosial Mamangan Accredited 2 (SK Dirjen Ristek Dikti No. 0173/C3/DT
Publisher : LPPM Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/mamangan.v14i2.10162

Abstract

Overcrowding in correctional facilities, particularly at the Class I Pondok Bambu Detention Center, has created significant challenges for maintaining the effectiveness of security patrols. This study aims to evaluate the effectiveness of Radio Frequency Identification (RFID) technology in enhancing the accountability and performance of patrol officers. The research is grounded in organizational effectiveness theory, specifically the goal attainment, system resource, and internal process approaches. Employing a qualitative descriptive case study design, the study involved key informants including the head of the security unit, shift commanders, and security officers. Data were collected through in-depth interviews, observation, and document analysis, and analyzed thematically using the Miles and Huberman framework with triangulation to ensure credibility. The findings demonstrate that the implementation of RFID improved officers’ compliance with patrol checkpoints, strengthened transparency in patrol reporting, and enhanced response time to security incidents. The study concludes that RFID serves as an effective technological tool to support accountability, discipline, and organizational effectiveness within correctional institutions. The novelty of this research lies in its contextual contribution as one of the first empirical studies in Indonesia to investigate the application of RFID in correctional facility security management, expanding its utilization beyond industrial and commercial settings.
Implementation of Money Laundering Investigation Policy with Tax Crimes as Predicate Offenses at the Directorate General of Taxes Dian Wahyudin
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol. 8 No. 2: Desember 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/transparansi.v8i2.4944

Abstract

(Implementasi Kebijakan Penyidikan Tindak Pidana Pencucian Uang dengan Pidana Asal Tindak Pidana dibidang Perpajakan di Direktorat Jenderal Pajak) The widespread occurrence of tax-related criminal offenses committed by taxpayers has resulted in substantial losses to state revenue. In response, the Directorate General of Taxes (DGT) has adopted the policy of investigating money laundering offenses as an instrument to create deterrence and fear effects for non-compliant taxpayers, while simultaneously safeguarding state revenue losses arising from tax crimes. This study aims to examine and analyze the implementation of the money laundering investigation policy at the Directorate General of Taxes and to assess its impact on the recovery of losses to state revenue. This research employs a descriptive qualitative method using goal-oriented, source-based, and process-based approaches. Data were collected through literature review, in-depth interviews, observation, and documentation analysis. The findings reveal that the implementation of the money laundering investigation policy at the Directorate General of Taxes is consistent with policy implementation theory, as it demonstrates the presence of clear policy objectives, implementation activities, measurable outcomes, and post-implementation evaluation. However, from the perspective of the number of cases handled and the value of recovered state revenue, the impact of money laundering investigations has not yet been significant. This condition arises because perpetrators of tax crimes tend to prefer restorative justice settlement mechanisms by restoring state revenue losses along with administrative sanctions, thereby avoiding exposure to money laundering investigations. Nevertheless, money laundering investigations remain strategically important as a deterrence mechanism that encourages compliance and supports the recovery of state revenue. Abstrak Maraknya tindak pidana dibidang perpajakan yang dilakukan wajib pajak mengakibatkan kerugian negara yang sangat besar. Salah satu kebijakan yang dikeluarkan oleh Direktorat Jenderal Pajak untuk menimbulkan efek jera dan efek gentar kepada wajib pajak yang tidak patuh serta upaya menyelamatkan kerugian pada pendapatan negara akibat tindak pidana perpajakan adalah dengan melakukan penyidikan Tindak Pidana Pencucian Uang. Tujuan penelitian ini adalah untuk mengetahui dan menganalisa implementasi kebijakan penyidikan Tindak Pidana Pencucian Uang  di  Direktorat  Jenderal  Pajak  serta  dampaknya  terhadap  pengembalian kerugian pada pendapatan negara. Penelitian ini menggunakan metode kualitatif deskriptif dengan pendekatan sasaran, pendekatan sumber dan pendekatan proses melalui kegiatan studi kepustakaan, wawancara, observasi dan dokumentasi data. Hasil penelitian menunjukkan bahwa Implementasi Kebijakan Penyidikan Tindak Pidana Pencucian Uang di Direktorat Jenderal Pajak telah sesuai dengan dengan teori implementasi kebijakan yaitu adanya tujuan sasaran kebijakan, adanya aktivitas kegiatan, adanya hasil dari kegiatan dan adanya analisa kembali. Kebijakan Penyidikan Tindak Pidana Pencucian Uang di Direktorat Jenderal Pajak belum berdampak signifikan dari perspektif jumlah perkara yang ditangani dan nilai recovery kerugian negara karena pelaku tindak pidana di bidang perpajakan lebih memilih opsi penyelesaian restorative justice dengan mengembalikan kerugian negara berikut sanksinya agar terhindar dari penyidikan Penyidikan Tindak Pidana Pencucian Uang.
ANALISIS STRATEGI PENYAMPAIAN SURAT PEMBERITAHUAN (SPT) TAHUNAN ORANG PRIBADI SECARA MANUAL DI ERA DIGITAL PADA KANTOR PELAYANAN PAJAK PRATAMA JAKARTA PESANGGRAHAN PERIODE 2022 SAMPAI DENGAN 2024 Dian Wahyudin; Fajar Ardian Sinatriya
Jurnal Ilmu Administrasi Publik Vol. 6 No. 1: Januari 2026
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/f4h50z34

Abstract

This study aims to analyze the manual submission of Individual Annual Tax Returns (SPT) amidst the massive digitalization of taxation at the Jakarta Pesanggrahan Small Tax Office (KPP Pratama) for the 2022-2024 period. The research method used is qualitative, with data collection through in-depth interviews and documentation. Data analysis was conducted using the SWOT matrix (Strengths, Weaknesses, Opportunities, Threats) to evaluate the organization's internal and external factors. The results show that KPP Pratama Jakarta Pesanggrahan has a positive and appreciative perception of manual Taxpayers, who are predominantly elderly individuals and newly registered Taxpayers. The main challenges faced include the administration process of manually reported Individual Annual Tax Returns, which must go through scanning and physical archiving, as well as data validity issues in Tax Returns sent via mail. The strategies implemented by the institution include optimizing Helpdesk services during peak season and educational programs through Pojok Pajak at the urban village (Kelurahan) level. The study concludes that there is a need for simpler visual education for elderly Taxpayers to encourage a sustainable transition to the digital system. Keywords Annual Tax Return, Manual Reporting, Taxation Digitalization
Co-Authors Achmad Fauzi Akhya Ansori Ambarwati Ambarwati Ana Chaerunisyah Antoni Ludfi Arifin Anwar Atmojo Eric Hermawan Faizah Julina Fajar Ardian Sinatriya Hasnizam Shaari Iin Andrayanti Indriani Rahayu Ning Tyas Indriani Rahayu NingTyas Indriani Rahayuning Tyas Ira Septiyani Maria Magdalena Ika Mercy Spesa Devina de Fretes Muhammad Husein Maruapey Nursyifa Syawaliyah Renisya Ayu Utami Taufan Maulamin Yulianto Yulianto