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All Journal Profita : Komunikasi Ilmiah dan Perpajakan JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Ilomata International Journal of Tax and Accounting Jurnal Pajak Vokasi (JUPASI) Jurnal Ilmu Administrasi Publik
Notika Rahmi
Institut Ilmu Sosial dan Manajemen STIAMI
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Analisis Efektivitas Kebijakan Pajak Hiburan Berbasis E-Pos Dalam Meningkatkan Penerimaan Pajak Di Masa Pandemi Covid-19 Pada Badan Pendapatan Daerah DKI Jakarta Tahun 2020 Alina Christyan Seso; Notika Rahmi
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.v1i3.2827

Abstract

The background of this research is that there are still many difficulties faced by entertainment taxpayers in paying e-POS-based entertainment taxes due to lack of knowledge in using technology so that many taxpayers do not report their taxes, causing a decrease in tax compliance and impacting entertainment tax revenues. This study aims to analyze the effectiveness of the e-POS-based entertainment tax policy, supporting entities, inhibiting entities, and the efforts made in realizing the effectiveness of e-POS-based entertainment tax policies. The results of this study indicate that (1) the e-POS-based entertainment tax policy during the Covid-19 pandemic by the Regional Revenue Agency of DKI Jakarta has been running smoothly; (2) factors that support the effectiveness of the e-POS-based entertainment tax policy are e-POS equipment, free communication networks, and the availability of technicians for equipment maintenance; and (3) the inhibiting factors for the effectiveness of the e-POS-based entertainment tax policy are equipment damage, network disturbances, and lack of knowledge of taxpayers. Suggestions in this study are for the Regional Revenue Agency of DKI Jakarta to (1) increase campaign to taxpayers, (2) increase supervision to minimize interference, and (3) further improve the quality of human resources, especially taxpayer knowledge in the use of technology.
Analisis Efektivitas Pemeriksaan Pajak Di Masa Pandemi Covid 19 Dalam Rangka Meningkatkan Target Penerimaan Pajak Studi Kasus Pada KPP Pratama Jakarta Pasar Rebo Elisa Andriani a; Notika Rahmi
Jurnal Ilmu Administrasi Publik Vol 1, No 5: September 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i5.2867

Abstract

Taxes are obligations that must be paid by the public, both individuals and entities, from their income or income for the government. During the Covid-19 pandemic, mobility is disrupted and has an impact on tax audits. This study aims to analyze the effectiveness of tax audits during the Covid-19 pandemic in order to increase the target of tax revenue, a case  study  at  KPP  Pratama  Jakarta  Pasar  Rebo.  Data  collection techniques  in  this  study  were  conducted  by  means  of  interviews, observation and documentation. Technical data analysis in this study was  carried  out  by  means  of  qualitative  descriptive  research.  The results  of  this  study indicate that  inspections  during  the COVID-19 pandemic are considered ineffective because there are inhibiting factors that occur during tax audits such as PCR or swab tests before entering the  company,  incomplete  tax  documents,  termination  of  finance/tax employees due to income. decreased during the COVID-19 pandemic. During the COVID-19 pandemic, the efforts made by the KPP  Pratama Jakarta Pasar Rebo were very optimal, inspections were carried out online such as zoom meetings. Inspection documents can also be sent via email or through the post office etc.
Analisis Penerapan Inovasi Administrasi Perpajakan Dalam Optimalisasi Penerimaan Pajak Di Era Revolusi 4.0 Hannah Dwi Widyaninngsih; Notika Rahmi
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.v1i4.2845

Abstract

Innovation in tax administration is a method to improve public welfare in any aspect, especially in tax income. The implementation, supervision, and control in tax collection can improve the involvement of taxpayers which currently is information technology - based. In the 4.0 industrial revolution era wh ich is all-technology, this is a new breakthrough to minimize deviation cases on tax income. The research questions are: how is the implementation of tax administration innovation in the optimization of tax income in the 4.0 industrial revolution era, what are the obstacles faced in the implementation of tax administration innovation in the optimization of tax income to improve taxpayer’s compliance in the 4.0 industrial revolution era, and what are the efforts to overcome the obstacles faced in the implementation of tax administration innovation in the optimization of tax income to improve taxpayer's compliance in the 4.0 industrial revolution era? This research was conducted using qualitative approach and descriptive method. The result of the research showed that the implementation of tax administration innovation in the optimization of tax income in the 4.0 industrial revolution era at the Regional Office of Directorate General of Tax in Central Jakarta had performed well; however, there were still problems such as system issue and hacker attack.
Efektivitas Kebijakan Insentif Pajak Penghasilan Pasal 21 Di Kantor Pelayanan Pajak Pratama Jakarta Cakung Tahun 2021 Ega Zuhendra; Notika Rahmi
Jurnal Ilmu Administrasi Publik Vol 3, No 2: Maret 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i2.3148

Abstract

The outbreak of the Covid 19 Virus which has impact on the world economy is no exeption and also has an impact on our country, which is increasingly worrying about the economy sector, March to April are very important months for taxation in Indonesia. It is hoped that the Government’s policy through this Income Tax Incentive will provide a solution for the government in overcoming the problematic impact of the Covid 19 Virus outbreaks on the economy in Indonesia The phenomenon of the problem in this study is that there are still taxpayers who are not aware of the PPh 21 incentive policy, lack of socialization regarding the applicable policies by the Director General of Taxes, and taxpayers who are aware of this incentive policy but do not understand the terms and conditions. This study aims to analyze and determine the effectiveness of PPh 21 incentive policies. In this study, Oberthur and Groen’s concept was used to explore the research results. This research uses a descriptive qualitative method by Conducting Interviews, Field Observations, and Documentation. The research location is at the Cakung Jakarta Primary Tax Service Office. The results of this study state that the effectiveness of the PPh 21 incentive policy has been implemented quite well, but there are in the form of a lack of intense socialization, a lack of understanding from the public about PPh 21 policies, and from the Tax Service Office, there are periodic system maintenance problems.
Analisis Penerapan Prinsip Good Corporate Governance Pada Prosedur Pemotongan PPH Pasal 21 Atas Penghasilan Pegawai Di Perum Pnri Pusat Tahun 2021 Alfalah Irfaq; Notika Rahmi
Jurnal Ilmu Administrasi Publik Vol 3, No 4: Juli 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i4.3273

Abstract

The application of the principles of good corporate governance is very important in a State-Owned Enterprise (BUMN) and it is stated in the Decree of the Minister of BUMN No. Kep-117/M-MBU/2002 concerning the implementation of good corporate governance practices in State-Owned Enterprises. The principle of good corporate governance aims to improve corporate governance while still paying attention to the interests of stakeholders, where taxation is a part of the company that must be managed properly, and one of the interests of the stakeholders is employee tax. The purpose of this study is to analyze the application of the principles of good corporate governance in the implementation of the employee tax policy at the Perum PNRI Pusat, the obstacles that affect the application of the principles of good corporate governance in the implementation of the tax policies for the employees at the Perum PNRI Pusat, and the efforts that must be made to overcome these obstacles. The research method used was descriptive qualitative method. The data used included primary data which was interview and observation data and secondary data obtained from company documents. The results of this study indicate that Perum PNRI has implemented the principles of good corporate governance well, which include transparency, accountability, responsibility, independence, and fairness. This has been stated in the Self-Assessment of Good Corporate Governance report of Perum PNRI, although there are still some aspects that need to be improved in its implementation.
Analisis Efektivitas Penagihan Pajak Dengan Surat Teguran Dan Surat Paksa Dalam Rangka Penerimaan Pajak Pada Masa Pandemi Covid-19 Tahun 2021 (Studi Kasus Pada KPP Pratama Jakarta Menteng Satu) Afdila Syafira D; Notika Rahmi
Jurnal Ilmu Administrasi Publik Vol 2, No 5: September 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i5.2955

Abstract

The COVID-19 pandemic had an impact on the economy in Indonesia from 2020 to 2021. This can be seen from the decline in state treasury from the tax sector. One of the causes was tax collection that was not optimal. This study aims to determine the effectiveness of tax collection with warning letters and distress warrants in maintaining tax revenues during the 2021 Covid-19 pandemic. Effectiveness is assessed based on the percentage of realized payment with warning letters and distress warrants during tax collection. The analytical method used in this study was a qualitative descriptive method in which the effectiveness of tax collection was analyzed and described based on the theory of whether the implementation of tax collection with warning letters and distress warrants during the pandemic has been effective. The results show that tax collection with letters of warning and distress warrants during 2020- 2021 at The Primary Tax Office of Menteng Satu, Jakarta was not effective and had not been maximized in maintaining tax revenues. Based on the data obtained, tax revenues did not reach the target due to the low understanding of taxpayers about tax collection and their lack of awareness to participate in the campaign held by the Primary Tax Office of Menteng Satu, Jakarta.
Pengaruh Modernisasi Administrasi Pajak Dan Sosialisasi Perpajakan Terhadap Tingkat Kepatuhan Wajib Pajak Di Kantor Pelayanan Pajak Pratama Pasar Minggu Siti Solehah; Notika Rahmi
Jurnal Ilmu Administrasi Publik Vol 3, No 2: Maret 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i2.3149

Abstract

This study aimed to determine and analyze the effect of modernizing tax administration and socializing taxation simultaneously on the level of taxpayer compliance at KPP Pratama Pasar Minggu. The research method used was a quantitative, non-probability sampling technique, and the type of sample used was convenience sampling. The results of this study simultaneously showed that the results of Fhitung for the modernization of tax administration and tax socialization were 9.729 > Ftabe/ 3.938 (sig. 5% level) and a significance level of 0.000 was less than 0.05 (0.000<0.05), so it can be concluded that H3 was accepted, namely the variables of modernization of tax administration and tax socialization have a partially significant effect on taxpayer compliance. The percentage of the variable, 46.7%, was that modernization of tax administration and tax socialization have an impact on taxpayer compliance. It is suggested that KPP Pratama Pasar Minggu is expected to improve services and provide information effectively and efficiently.
Analisis Penerapan Coretax Dalam Pembuatan Faktur Pajak Pada PT. Dok Dan Perkapalan Kodja Bahari Tahun 2025 Irsan Fathur Rahman; Notika Rahmi
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

Abstract

The Coretax system is the latest innovation developed by the Directorate General of Taxes (DJP) as part of efforts to modernize tax administration, making it integrated, efficient, and digital-based. However, during its initial implementation, Coretax frequently experienced technical issues that caused delays in the issuance of tax invoices. This study aimed to conduct an in-depth analysis of the implementation of the Coretax system in the tax invoice issuance process at PT. Dok and Perkapalan Kodja Bahari. The research method used is a descriptive qualitative approach with data collection techniques used such as observation, in-depth interviews, and documentation. The results of the study indicated that the implementation of Coretax has a positive impact on the effectiveness of tax invoice administration, particularly in terms of issuance speed, data integration, and reporting transparency. However, there are still some challenges, such as users' lack of understanding of new features, inadequate technological infrastructure readiness, and frequent server outages in Coretax, which hinder and delay the tax invoice issuance process. Meanwhile, efforts to overcome these obstacles include internal training, intensive consultations, and improved technical coordination with various parties.
Urgency and Impact of Green Taxes Implementation in Encouraging Green Business Post Covid-19 Notika Rahmi; Selvi Selvi; Agitta Sofyan Purwaningtias
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16 No 3 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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

Abstract

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.
ANALISIS PENGAWASAN LALU LINTAS BARANG IMPOR PADA DAERAH PABEAN OLEH KANTOR BEA DAN CUKAI TIPE A TANJUNG PRIOK TAHUN 2024 Theresia Alvionita; Notika Rahmi
Jurnal Ilmu Administrasi Publik Vol. 6 No. 3: Mei 2026
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/1ep4wc93

Abstract

This research is motivated by the high flow of imported goods through Tanjung Priok Port, which serves as Indonesia’s main gateway for international trade, yet is not always accompanied by an optimal supervision system. This situation gives rise to issues such as customs violations, smuggling, and the entry of illegal goods. The purpose of this study is to analyze the implementation of import goods traffic supervision, identify the obstacles encountered, and examine the efforts made by the Type A Customs and Excise Office of Tanjung Priok in improving the effectiveness of supervision. This study employs a descriptive qualitative method, with data collected through observation, interviews, and documentation, and analyzed using George R. Terry’s supervision theory, which consists of setting standards, measuring performance, comparing results, and corrective actions. The findings indicate that supervision has been carried out in accordance with established procedures; however, several challenges remain, including limited human resources, suboptimal use of technology, weak inter-agency coordination, and the increasing volume and complexity of imported goods. Efforts undertaken include capacity building for human resources, utilization of information technology, strengthening inter-agency coordination, and continuous evaluation of supervision procedures. The study concludes that the effectiveness of import goods traffic supervision at Tanjung Priok Port has not yet reached an optimal level, thus requiring more comprehensive strategies to support customs compliance while safeguarding national economic stability. Keywords : Monitoring , Imported Goods, Customs Administration,Customs and Excise,,Tanjung Priok
Co-Authors Afdila Syafira D Agitta Sofyan Purwaningtias Agitta Sofyan Purwaningtyas Ahmad Junaidi Alfalah Irfaq Alina Christyan Seso Chairil Anwar Pohan Clara Shinta Alverina Crisvanya Monica Damith Gangodawilage Dewi, Maya Puspita Ega Zuhendra Elisa Andriani a Eva Alfari Bugis Hannah Dwi Widyaninngsih Irsan Fathur Rahman Lulu Lovianna Muhammad Ihram Nuke Nur Priyatin Pebriana Arimbhi Rosa Anjelita Selvi Selvi Siti Solehah Theresia Alvionita