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All Journal IPTEK Journal of Proceedings Series Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Dia: Jurnal Administrasi Publik Jurnal Ad'ministrare: Jurnal Pemikiran Ilmiah dan Pendidikan Administrasi Perkantoran Jurnal Manajemen Pelayanan Publik Jurnal Administrasi Publik : Public Administration Journal Publik (Jurnal Ilmu Administrasi) Syntax Literate: Jurnal Ilmiah Indonesia Sawala : Jurnal Administrasi Negara Journal of Economic, Bussines and Accounting (COSTING) Jurnal Public Policy Syntax Idea Publica: Jurnal Pemikiran Administrasi Negara Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik Journal La Bisecoman PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Enrichment: Journal of Multidisciplinary Research and Development Economic: Journal Economic and Business
Inayati Inayati
Administration And Public Policy Program, Faculty Of Administrative Science, Universitas Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

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ANALISIS PAJAK RESTORAN PROVINSI DKI JAKARTA DI ERA DIGITAL DALAM METODE SWOT Devi Siswati; Inayati Inayati
Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik Vol 9 No 3 (2022): Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik
Publisher : Universitas Bina Taruna Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37606/publik.v9i3.337

Abstract

This study attempts to analyze the restaurant tax to increase Regional Original Income (PAD) in DKI Jakarta Province by describing the potential and obstacles amid the opportunities and challenges in the digital era. The results of the analysis of this study aim to explore the expansion of the restaurant tax base by utilizing technology to increase digital transactions. The method in this study uses the SWOT analysis methods. The data was obtained from the official website of the Regional Revenue Agency of DKI Jakarta Province from 2019 to 2020 by using documentation study data. This study concludes that the regional tax authority of DKI Jakarta Province is needed to oversee digital transactions as an expansion of the restaurant tax base regulated by local laws and regulations in the digital by utilizing technology to increase digital transactions amid the Covid-19 pandemic. Thus, collaboration with other institutions will give success of modernizing the restaurant tax administration system can be an opportunity to expand the tax base against challenges in the digital era that have a positive impact on local tax revenues and positive regional fiscal quality the DKI Jakarta Provincial Government in implementing regional autonomy.
Alternative Policy on Progressive Tax Rate on Idle Land in the Special Capital Territory of Jakarta Rizki Nanda Apriani; Inayati Inayati
Jurnal Administrasi Publik (Public Administration Journal) Vol. 10 No. 2 (2020): Jurnal Administrasi Publik (Public Administration Journal), December
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jap.v10i2.3178

Abstract

The objective of this study is to analyze the alternative progressive tax rates on idle land in DKI Jakarta. Researchers used qualitative method. Based on the results of the analysis through data collection carried out using literature studies and in-depth interviews with informants, it can be concluded that with this progressive tax rate policy alternative it is believed that it can suppress effectively and precisely the concentration pattern of land ownership and control as well as speculative behavior towards land and legal entities that hoard the land. These laws and government regulations were inadequate to be applicable to non-agricultural lands or lands with ownership, or use rights. It is due to  both of them have not regulated the extent of non-agricultural land, as well as the area of land ownership rights, building use rights, and use rights either for individual or legal entities. The imposition of a progressive tax rate by looking at the length of ownership adopted by South Korean country was also considered capable of being a pretty good way dealing with this idle land problem. The results of study related to the imposition of a progressive tax rate on idle land using the excess scheme or additional collection on the building land tax has been previously imposed.
Analysis of the Implementation of Groundwater Tax on Dewatering in Jakarta Agustina Agustina; Inayati Inayati
Jurnal Administrasi Publik (Public Administration Journal) Vol. 10 No. 1 (2020): Jurnal Administrasi Publik (Public Administration Journal), June
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jap.v10i1.3390

Abstract

This article aims to analyze the implementation of groundwater tax on dewatering in DKI Jakarta Province and the factors causing the collection of groundwater tax on dewatering are not optimal in DKI Jakarta Province. The problem is focused on the ground water tax policy on dewatering in DKI Jakarta Province. To approach this problem, the theory of Merilee Grindle's about policy implementation was used. Data were collected through literature study and field study and analyzed qualitatively. Through this method, data and information obtained from field studies and literature studies were then processed to draw conclusions. This study concludes that there are interests that are affected in the implementation of groundwater tax on dewatering, especially the interests of the Regional Tax and Retribution Agency. It is related to the desired benefits of implementing the policy, namely increasing groundwater tax revenues in DKI Jakarta Province. Some factors caused the implementation of ground water tax on dewatering were not optimal are human resources that are still lacking in terms of quality and quantity, data collection and supervision have not been done well, lack of coordination between related agencies, lack of socialization and unclear implementation regulations
Transfer of Land and Building Taxes in the Plantation and Forestry Sector in Indonesia in a SWOT Analysis Review Nastiti Tri Sandy; Inayati Inayati
Jurnal Public Policy Vol 8, No 3 (2022): July
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jpp.v8i3.5484

Abstract

Indonesia is a country that has high natural resource potential. This potential encourages the government to collect the tax on land and building plantations, forestry, mining, and other sectors (PBB-P3). Then the proceeds are allocated to local governments to overcome vertical fiscal inequality. However, in practice, problems were found related to the low fiscal independence of regions due to dependence on Transfers to Regions (TKD) by the central government and the distribution of Revenue Sharing Funds (DBH) on Land and Building Taxes and natural resources. This paper analyzes the strengths, weaknesses, opportunities, and threats of Land and Building Tax (PBB) in the Plantation and Forestry sector devolution from the central tax to local taxes. Also, analyze the strategies for the transfer of PBB plantation and forestry sector. This study uses a qualitative approach with SWOT analysis and primary collection techniques through in-depth interview data and literature study. The analysis results show that PBB plantation and forestry sector has several weaknesses and threats related to the readiness of local government human resources, the mechanism for collecting PBB-P3, and the impact on the exploitation of natural resources. However, the strengths and opportunities found in this study can be considered for the regionalization of PBB plantation and forestry sector in the future. Strength-opportunity, strength-threat, weakness-opportunity, and weakness-threat strategies that can be prepared are preparing local government human resources, technological facilities for PBB-P3 administration, and special rules governing PBB-P3 regionalization.  
Analisis Implementasi Kebijakan Pajak Air Tanah di Kota Bekasi Andreas Victor Baringin P; Inayati Inayati
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (325.411 KB) | DOI: 10.36418/syntax-literate.v7i10.12788

Abstract

Sejak diundangkannya Undang-Undang Nomor 28 tahun 2009 tentang Pajak Daerah dan Retribusi Daerah, pajak air tanah merupakan jenis pajak daerah kabupaten/kota. Pada tahun 2014, dengan diterbitkannya Undang-Undang 23 tentang Pemerintahan Daerah, dilakukan pembagian urusan pemerintahan konkuren urusan bidang energi dan sumber daya mineral menjadi kewenangan pemerintah pusat dan pemerintah provinsi. Penelitian ini menganalisis implementasi kebijakan dengan menggunakan teori kebijakan Grindlle untuk melihat keberhasilan suatu kebijakan dari isi kebijakan dan konteks. Penelitian ini menggunakan pendekatan post postitivis dengan metode kualitatif. Hasil penelitian menunjukan bahwa kepentingan pemungutan pajak air tanah pada wilayah Kota terpengaruhi oleh kepentingan penerintah provinsi dalam pengendalian air tanah. Kebijakan pemungutan pajak air tanah pada tingkat Kota tidak mendapat dukungan memadai oleh pemerintah provinsi. Penggunaan kewenangan menggabungan kegiatan perizinan dalam rangkaian pemungutan pajak tanpa berjalannya fungsi pengendalian serta penerapan regulasi yang tidak sesuai dengan konsep pembuatan kebijakannya memberikan dampak terhadap implementasi kebijakan pajak air tanah di Kota Bekasi. Tidak terwujudnya kepastian hukum bagi fiskus dalam memungut pajak dan bagi wajib pajak dalam memenuhi kewajiban pajak merupakan dampak yang timbul selain lemahnya kepastian mekanisme pemungutan dan penegakan hukum atas pengendalian pemanfaatan air tanah.
Financial Performance Analysis of Dumai City Regional Government Financial Reports Yuandina Yuandina; Inayati Inayati
Journal La Bisecoman Vol. 5 No. 4 (2024): Journal La Bisecoman
Publisher : Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journallabisecoman.v5i4.1333

Abstract

This research is intended to determine the financial performance of the Dumai City Region using analytical techniques in the form of comparative techniques, common size techniques and ratio techniques. The ratio technique uses descriptive formulas including: PAD Effectiveness Ratio, Regional Financial Efficiency Ratio, Harmony Ratio, Spending Pattern Indicator Ratio, Regional Financial Independence Ratio, Solvency Ratio, and Liquidity Ratio. This research is quantitative descriptive in nature by calculating financial data obtained from the Dumai City Regional Government Financial Report for the 2022 fiscal year. The results of research using comparative techniques show that the financial performance of Dumai City in 2022 is quite optimal, at with a percentage of realized income that exceeds the target of 102 .53% and actual expenditure reached 93.55% of the budgeted target. Meanwhile, financial performance using the Common Size Technique shows that the largest income from total Regional Revenue comes from the General Allocation Fund (DAU). Financial Performance on the PAD Effectiveness Ratio indicator is classified as effective, at 102.53%, the Regional Financial Efficiency Ratio (REKD) is inefficient, at 109.99%, the Harmony Ratio is included in the standard category, at 17.27% for capital expenditure, Indicator Ratio Shopping patterns are classified as less efficient, at 43.09%, the Regional Independence Ratio is included in the participatory criteria, at 51.20%, the Solvency Ratio is considered very effective, at 3.83%, and the Liquidity Ratio is classified as very effective, at 2.5–5.61%.
Analysis of Hotel Tax Policy as an Instrument for Tax Collection on Homestays in Tourism Villages Diani Widiastuti; Inayati Inayati
Jurnal Ad'ministrare Volume 10, Issue 1, January-June 2023
Publisher : Pendidikan Administrasi Perkantoran, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/ja.v10i1.46477

Abstract

Determination of hotel tax policy as an instrument of tax collection on tourist village homestays is important in developing the tourism sector in Indonesia, but in its implementation the determination of hotel tax as an instrument of tax collection on tourist village homestays does not fulfill the principle of equality in the context of equality. This study aims to analyze the principle of justice (equality) for the regulation of hotel tax as an instrument for collecting tourism village homestay taxes by using the concept of equity (equality). This research was conducted using a qualitative approach and data was collected by reviewing the literature from various related sources. The results of the study show that based on 2 (two) measurements drawn from the concept of justice (equality), the first is based on the similarity of circumstances, does not yet reflect justice where the criteria for a tourist village homestay are different from other types of lodging, so there is a need for adjustments to the definition of a tourist village homestay. Furthermore, based on non-discrimination, the government still thinks that a tourism village homestay provider is someone who is qualified in their field, so a rate adjustment is needed so that fairness in hotel tax collection for tourism village homestays can be achieved.
TINJAUAN SISTEMATIK ATAS PERUBAHAN KEBIJAKAN PAJAK HIBURAN DI KAWASAN PERKOTAAN (IMPLEMENTASI PAJAK HIBURAN DI BERBAGAI NEGARA) Ambarwati Setyorini Wibowo; Inayati
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 3 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i3.15946

Abstract

Pajak hiburan merupakan salah satu sumber Pendapatan Asli Daerah (PAD) yang penting bagi pemerintah kota, termasuk di DKI Jakarta. Namun, kebijakan yang mengatur tarif dan cara pemungutannya seringkali menimbulkan pro dan kontra, terutama ketika tarif dianggap terlalu tinggi atau sistem administrasinya terlalu rumit. Penelitian ini bertujuan untuk menelaah secara sistematik berbagai kebijakan pajak hiburan di tingkat lokal dari berbagai negara selama lima tahun terakhir (2019–2024). Metode yang digunakan adalah Systematic Literature Review (SLR) dengan panduan PRISMA 2020, melalui pencarian artikel dari database Scopus, Web of Science, Google Scholar, dan SINTA. Dari hasil penyaringan, diperoleh 45 artikel yang relevan dan dianalisis berdasarkan lima tema utama: struktur tarif, administrasi dan kepatuhan, respons wajib pajak, dampak ekonomi, serta peran teknologi dalam pemungutan pajak. Hasil studi menunjukkan bahwa kebijakan pajak hiburan yang berhasil umumnya memiliki tarif yang adil, sistem yang sederhana, transparan, dan melibatkan pelaku usaha dalam proses pembuatannya. Studi ini diharapkan menjadi masukan bagi pemerintah daerah dalam menyusun kebijakan pajak hiburan yang lebih efektif, adil, dan berkelanjutan di masa depan.
QUALITATIVE STUDY OF BUREAUCRACY AND BUSINESS ACTORS IN SME RETRIBUTION ADMINISTRATION Miftahudin; Inayati
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 3 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i3.15964

Abstract

Penelitian ini bertujuan mengungkap kendala internal dan eksternal dalam pelaksanaan administrasi retribusi lokasi usaha Usaha Mikro, Kecil, dan Menengah (UMKM) di Provinsi DKI Jakarta. Pendekatan kualitatif deskriptif digunakan untuk menggali secara mendalam dinamika kelembagaan, teknis, dan sosial-ekonomi yang memengaruhi efektivitas kebijakan retribusi daerah. Data diperoleh melalui wawancara mendalam dengan pejabat Dinas PPKUKM, Kasatpel kecamatan, serta pelaku UMKM dan koordinator retribusi. Hasil penelitian menunjukkan bahwa secara internal, sistem kelembagaan mengalami disfungsi akibat tidak adanya staf struktural di tingkat kecamatan, terbatasnya sumber daya manusia, serta rendahnya kinerja sistem digital Retribusi Online System (ROS). Sementara secara eksternal, rendahnya literasi digital, pendapatan pelaku usaha yang tidak stabil, serta minimnya persepsi manfaat retribusi menghambat kepatuhan fiskal. Ditemukan pula bahwa data wajib retribusi sering kali tidak valid akibat lemahnya pemutakhiran dan koordinasi lintas unit. Kedua dimensi kendala ini saling berinteraksi dan menciptakan siklus stagnasi yang menurunkan efektivitas pemungutan. Penelitian ini merekomendasikan reformasi struktural, perbaikan sistem digital, edukasi pelaku usaha, serta penguatan kolaborasi antarlembaga sebagai solusi strategis untuk meningkatkan kinerja retribusi berbasis keadilan dan partisipasi
THE INFLUENCE OF TAX KNOWLEDGE AND TAX FAIRNESS ON VOLUNTARY TAX COMPLIANCE OF MOTOR VEHICLE TAXPAYERS IN DKI JAKARTA Nurul Widyastari; Inayati Inayati
DIA: Jurnal Administrasi Publik Vol. 24 No. 1 (2026): PUBLIC ADMINISTRATION
Publisher : Program Studi Doktor Ilmu Administrasi, FISIP, Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of tax knowledge and perceptions of tax fairness on voluntary tax compliance among motor vehicle taxpayers in DKI Jakarta. The background of this study is based on the phenomenon of an increase in the number of motor vehicles that is not fully accompanied by an increase in compliance with Motor Vehicle Tax (PKB) payments, as reflected in high tax receivables and the dominance of vehicles with passive status. This study uses a quantitative approach with an explanatory survey design. Primary data were collected through the distribution of Likert scale questionnaires to motor vehicle taxpayers selected using purposive sampling techniques. Data analysis was performed using multiple linear regression to test the partial and simultaneous effects between variables. The results of the study are expected to show that tax knowledge and perceptions of tax fairness have a positive and significant effect on voluntary tax compliance. These findings are expected to contribute theoretically to the development of tax compliance literature and provide practical recommendations for local governments in formulating policies that encourage sustainable tax compliance.
Co-Authors Agustina Agustina Ambarwati Setyorini Wibowo Amelia Shalsabila Andreas Victor Baringin P Baequni Muhammad Arif Devi Siswati Diani Widiastuti Edi Slamet Irianto Farida Tunisia Haula Rosdiana Indra Budiman Lucas Filberto Meirina Ikayanti Miftahudin Muhammad Ilman Iriawan Fitdra Murwendah Murwendah Nastiti Tri Sandy Nurul Widyastari Okie Bismakuncara Peter Misericordias Yoltuwu Putri Andreana Rizki Nanda Apriani Ruthanne Deborah Sunaryo Sunaryo Yuandina Yuandina