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All Journal JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Transparansi Jurnal Ilmiah Ilmu Administrasi Ilomata International Journal of Tax and Accounting Ilomata International Journal of Management Ilomata International Journal of Social Science East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Pajak Vokasi (JUPASI) Formosa Journal of Computer and Information Science JAMBIS : Jurnal Administrasi Bisnis Jurnal Ilmu Administrasi Publik
Dwikora Harjo
Institut Ilmu Sosial Dan Manajemen Stiami
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis Potensi Pemungutan PKB Dan BBNKB Dalam Upaya Meningkatkan Penerimaan Pajak Daerah Francky William Leonardo Lona; Dwikora Harjo
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.v1i4.2840

Abstract

Regional taxes have several types of tax objects, and the closest to the community, one of which is the Motor Vehicle Tax (PKB) and the Motor Vehicle Title Transfer Fee (BBNKB). The phenomena that exist in this study is that there are still many obstacles that hinder the realization of PKB and BBNKB revenues in certain years not meeting the targets set by the Government, with the 2017 Motor Vehicle Tax revenue only reaching 98.49% and 98.03% for The Title Transfer Fee. Even though in 2018 the Motor Vehicle Tax exceeded the target with 101.10% and the Title Transfer Fee with 104.40%, in 2019 it did not exceed the target again with only 76.56% from the Motor Vehicle Tax and 79.74% for the Title Transfer Fee. Meanwhile, registered motor vehicles continue to increase every year. This study was conducted to analyze the potential for motor vehicle tax and motor vehicle title transfer fee in an effort to increase regional tax revenue at the Samsat Atambua Joint Office, Belu Regency, East Nusa Tenggara Province from 2017 to 2019. In this study, the researcher used Kenneth Davey's potential theory. According to him, in order to assess the potential and performance of a type of levy, criteria are needed. They are adequacy and elasticity, fairness, administrative capacity, political agreement, economic efficiency, and suitability as regional levies. The approach used in this study was a qualitative approach with descriptive methods. The data collection in this study was by observation, documentation, and interviews. The results of this study indicated that the potential for motor vehicle tax and title transfer fee did not reach the target in certain years was due to several obstacles experienced by the Samsat Atambua Joint Office, such as minimal infrastructure, the lack of public awareness, and low knowledge of motor vehicle tax and title transfer fee.
Analisis Penerapan Prinsip Prinsip Good Governance Dalam Meningkatkan Kualitas Pelayanan Pajak Pada Kantor Pelayanan Pajak Madya Kota Bekasi Yani Yani; Dwikora Harjo; Ria Meilye Yanti
Jurnal Ilmu Administrasi Publik Vol 3, No 6: November 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i6.3478

Abstract

Good governance has long been a dream for many people in Indonesia. Most of them envision that through the application of good governance, the quality of government can be improved. However, the phenomenon of public service by government bureaucracy still often presents issues, such as service officers refusing taxpayers who are not registered with the appropriate tax service office. The purpose of this research is to analyze the application of good governance principles to enhance the quality of tax services at the Tax Service Office of Madya Bekasi City. This study employs a qualitative approach with a descriptive method, and the research is conducted at the Tax Service Office of Madya Bekasi City. The results of this research illustrate that the application of good governance principles at the Tax Service Office of Madya Bekasi City has been implemented well and has contributed to the improvement of the quality of tax services. However, during the implementation of these principles, various obstacles were encountered, resulting in less satisfactory services provided by the Tax Service Office of Madya Bekasi City. These obstacles include frequent operational issues, changing regulations and policies, and a lack of awareness among taxpayers about these changes. Therefore, the Tax Service Office of Madya Bekasi City countinues to provide counselling through social media and conducts online tax classes to enhance knowledge in the field of taxation. By increasing taxpayers’ knowledge of tax regulations, it is hoped that the quality of tax services can be improved.
Analisis Efektivitas Pajak Hotel Dalam Upaya Penerimaan Pajak Daerah Kota Bekasi Pada Masa Pandemi Covid-19 Fransiska Jenery Toyo; Dwikora Harjo
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.v1i4.2841

Abstract

in this study was the Bekasi BAPENDA office. The results showed that in 2018 and 2019 the hotel tax had decreased so that it could be said to be less effective and in 2020 it had increased so that it could be said to be effective in hotel tax revenue due to the lack of honesty and truthfulness of taxpayers in paying and reporting hotel tax and the lack of registered Taxpayers' awareness and compliance to pay their tax obligations in accordance with applicable regulations. That way the hotel tax never Hotel tax is a tax on services provided by the hotel. The phenomenon in this study was that hotel tax revenue had not reached the target. It was because of the high competition of star hotels with other cities, the lack of hotel visitors, and taxpayers who did not abide to their tax obligations properly and correctly. This study was conducted with the aim of analyzing the effectiveness of hotel taxes in the effort to increase regional tax in Bekasi during the COVID-19 pandemic along with the obstacles and efforts made by the Regional Revenue Agency (BAPENDA). This study used a descriptive qualitative research method. The data collection methods in this study were observation, interviews, and documentation. The study location reached the target, it could be seen from the data that in 2018, only 72.06% of the target was realized, 66.11% in 2019, and 96.77% in 2020. Efforts are being made to the Regional Revenue Agency to be more responsive in resolving problems from taxpayers so that no more obstacles occur related to hotel tax collection.
Analisis Pelaksanaan Penagihan Pajak Penghasilan Terhadap Penunggak Pajak Di Kantor Pelayanan Pajak Pratama Jakarta Gambir Tiga Dwikora Harjo; Azrie Ahmad Hernandeva; Laila Gita Safitri; Rayhan Anandra Kurnia; Salsabila Stevvika
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.v3i4.3277

Abstract

Taxes are the biggest source of state revenue. The Jakarta Pratama Tax Office Gambir Tiga has the highest target slogan in second place at 98.53% in 2019 but drops significantly to the lowest in second from bottom at 81.12% in 2020. The purpose of this study is to find out more regarding the tax collection process and how it impacts on tax revenues. This study uses library research research methods by processing data through a qualitative descriptive analysis approach. Based on the data analysis conducted, it was concluded that the most effective and efficient billing process during the Covid-19 pandemic was the process of blocking taxpayer accounts. Factors that cause tax arrears against the biggest tax arrears at the Jakarta Primary Tax Service Gambir Tiga are taxpayer ignorance, lack of oversight, and negligence of taxpayers.
Analisis Strategi Peningkatan Penerimaan Pajak Restoran Kota Bekasi Tahun 2020 Di Masa Pandemi Covid-19 (Studi Kasus Pada Badan Pendapatan Daerah Kota Bekasi) Christy Balencia; Dwikora Harjo
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.v1i3.2834

Abstract

This study is conducted to analyze the Strategy for Increasing Bekasi City Restaurant Tax Revenue in 2020 During the Covid-19 Pandemic at Regional Revenue Agency of Bekasi City. The results of this study indicate where the strategy formulation and implementation in the restaurant tax revenue in its application did not run well, especially during the Covid-19 pandemic. Indeed, in 2018 to 2019 there was an increase by 3.94% but the return there is a decrease in 2020 of 7.7%. In this study, the writer applies theory of strategy by Kotten, which according to him can be classified into four points: organizational strategy, program strategy, resource support strategy, and institutional strategy. A qualitative approach with a descriptive method was used in this study. The data collections in this study were by observation, documentation, and interviews. The results of this study indicate that the strategy for increasing Bekasi City Restaurant Tax Revenue in 2020 did not run well, as can be seen from the failure to achieve the targets that have been set due to the large number of Restaurant Taxpayers who do not know about the SIPDAH program.
Evaluasi Pelaksanaan Pemungutan Pajak Bumi Dan Bangunan Pedesaan Dan Perkotaan Di Kota Bekasi Tahun 2021 Ahmad Kasyfi Badri Ali; Dwikora Harjo
Jurnal Ilmu Administrasi Publik Vol 3, No 1: Januari 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i1.3134

Abstract

This study aimed to find out the evaluation of the collection of Urban Rural Land and Building Tax (PBB-P2) in Bekasi City in 2021 by using a qualitative descriptive method.The data collection was carried out through field observations at the Bekasi City Regional Revenue Agency (Bependa) office; interviews with informants consisting of the Head of the Tax Collection and Retribution Sub- Section for Bapenda Bekasi City, Academic Lecturers at the Institute of Social Sciences and Management Stiami, and three taxpayers; and documentation. The theory employed was Bridgman & Davis (2000). The measurements of public policy evaluation generally refer to four main indicators, namely: (1) input indicators, (2) process indicators, (3) output indicators, and(4) outcomes indicators. The results of this study, related to the evaluation of the implementation of the Bekasi Urban Rural Land and Building Tax collection, showed that there were still many people who had not been socialized and knew about the payment procedures for Regulation of Mayor of Bekasi City No. 53 of 2019. Then, the obstacle experienced was the people have not been educated about the payment of Rural and Urban Land and Building Tax. Finally, the effort made by the Government of Bekasi City was working with various agencies to conduct socialization to the people of Bekasi City.This study aimed to find out the evaluation of the collection of Urban Rural Land and Building Tax (PBB-P2) in Bekasi City in 2021 by using a qualitative descriptive method.The data collection was carried out through field observations at the Bekasi City Regional Revenue Agency (Bependa) office; interviews with informants consisting of the Head of the Tax Collection and Retribution Sub- Section for Bapenda Bekasi City, Academic Lecturers at the Institute of Social Sciences and Management Stiami, and three taxpayers; and documentation. The theory employed was Bridgman & Davis (2000). The measurements of public policy evaluation generally refer to four main indicators, namely: (1) input indicators, (2) process indicators,(3) output indicators, and(4) outcomes indicators. The results of this study, related to the evaluation of the implementation of the Bekasi Urban Rural Land and Building Tax collection, showed that there were still many people who had not been socialized and knew about the payment procedures for Regulation of Mayor of Bekasi City No. 53 of 2019. Then, the obstacle experienced was the people have not been educated about the payment of Rural and Urban Land and Building Tax. Finally, the effort made by the Government of Bekasi City was working with various agencies to conduct socialization tothe people of Bekasi City.
Analisis Implementasi Kebijakan Pajak Hiburan Dalam Upaya Meningkatkan Pajak Daerah Pada Masa Pandemi Covid 19 Di Kota Bekasi Mariza Putri Darliant PS; Dwikora Harjo
Jurnal Ilmu Administrasi Publik Vol 2, No 1: Januari 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i1.2891

Abstract

The phenomenon behind this research is the significant decrease in entertainment tax revenue due to the Covid-19 pandemic. The purpose of this study is to determine the implementation of the entertainment tax policy  in  an  effort  to  increase  local  tax  revenue  during  the  Covid -19 pandemic in Bekasi City, along with the obstacles and efforts made by Bapenda (Regional Revenue Agency) in increasing entertainment tax revenues during the Covid-19 pandemic in Bekasi City. This research is a descriptive  research with  a  qualitative  approach. The  method  used  is qualitative data analysis method. The results of this study indicate that the implementation of the entertainment tax policy in an effort to increase local tax revenues has been going quite well. The driving factor is that the Bekasi  City’s  Bapenda  provides  relief  in  the  administration  of  tax payments  to  taxpayers,  in  accordance  with  the  Bekasi  City  Bapenda policy regulations.
Analilis Intenfikasi Wajib Pajak Orang Pribadi Karyawan Dalam Upaya Meningkatan Penerimaan Pajak Penghasilan Pada KPP Pratama Bekasi Utara Tahun 2018 – 2020 Mella Wati; Dwikora Harjo
Jurnal Ilmu Administrasi Publik Vol 2, No 1: Januari 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i1.2893

Abstract

The phenomenon in this study is that there is still a lack of knowledge on the intensification of individual taxpayers at KPP Pratama Bekasi Utara in fulfilling their tax obligations, seen from the results of the percentage realization of tax revenues in 2018 of 94.24%, and 2019 an increase of 101,  21%, and in 2020 entering the era of the covid-19 pandemic, the percentage of realized receipts decreased to 89.84%.   The purpose of this research is to find out and analyze the implementation of the intensification of individual employee taxpayers in an effort to increase income tax receipts at the KPP Pratama North Bekasi in 2018-2020.   The method of analysis uses qualitative.   The results of this study indicate that the Intensification of Individual Employee Taxpayers at KPP Pratama Bekasi Utara in 2018-2020 has not been fully in accordance with the procedures for intensification activities that have been set
Co-Authors Adin Dahuri Adin Dahuri Agus Subagiyo Agus Subagyo Ahmad Kasyfi Badri Ali Alian Natision Aprilia Alfani Aprilia Alfani Aramia Fahriah Azrie Ahmad Hernandeva Christy Balancia Christy Balencia Dani Milleano Eddy Bruno Esien Erika Oktavia Farah Marshella Anthony Putri Fauzilah Salleh Francky William Leonardo Lona Francky William Leonardo Lona Fransiska Jenery Toyo Fredetrica Linia Ariella Heru Sudinta Husna Putri Pertiwi Irawati Irawati Islah, Khikmatul Iwansyah Irwansyah Jasrial Jeruth Ngonzi Tinka Julaeha Krishantoro Krishantoro Kumala, Ratih Laila Gita Safitri Mainita Hidayati Mara Elaiza Augustine Flores Marini Manukorung Mariza Putri Darliant PS Mella Wati Musa Maha Sulung Sitinjak Novianita Rulandari Nunung Latofah Nurhayati, Syafiqoh Pebriana Arimbhi Prihadini, Diana Putri Ayu Lestari Raka Aulia Diantoro Raveedhan Syachlin Rayhan Anandra Kurnia Redjeki Agoestyowati Ria Meilye Yanti Ridha Azka Raga Salsabila Stevvika Sri Susanti Widyasari Trie Andari Ratna Vita Vitasia Wahidin Septa Zahran Wuwuh Andayani Yani Yani