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All Journal JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Transparansi Jurnal Ilmiah Ilmu Administrasi Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Ilomata International Journal of Social Science Jurnal Administrasi Kantor Jurnal Pajak Vokasi (JUPASI) Asian Journal of Community Services (AJCS) Jurnal Manajemen dan Bisnis Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora (JURRISH) PANDITA: Interdisciplinary Journal of Public Affairs JAMBIS : Jurnal Administrasi Bisnis Jurnal Ilmu Administrasi Publik
Wahidin Septa Zahran
Institut Ilmu Sosial Dan Manajemen STIAMI
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Gaya Kepemimpinan Partisipatif Dan Kedisiplinan Lurah Terhadap Partisipasi Masyarakat Dalam Pembangunan Di Wilayah Kelurahan Cikiwul Kecamatan Bantargebang Puji Iskandar; Wahidin Septa Zahran; Renisya Ayu Utami
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.v3i4.3269

Abstract

The objective of this study is to find out how  much  the  influence  of  Participative Leadership Style and Village Disciplinary to the Community Participation in Cikiwul Village, partially and simultaneously. Sample in this study is amounting to 99 residents of  Cikiwul  Village. This study used quantitative descriptive research methodology. Result of the study identified that Participative  Leadership  Style  in  the  amount  of 95.5% affected to the Community And t_count test identified that there is positive and significant influence of the Village Head Disciplinary in the amount of 40.7% affected to the Community Participation and tcount test identified that there is positive and significant influence. Simultaneous test identified that community leadership        and        disciplinary        of         the Village         head         affected         50.5% to the Community Participation. Based on Anova F test, it is found that Sig value is in the amount of 0,000 < 0,05, so it can be concluded that Participative Leadership Style (X1) and Village Head Disciplinary (X2) simultaneously affected to the Community Participation (Y).
PENGARUH LITERASI PERPAJAKAN DAN AKSESIBILITAS INFORMASI PAJAK DIGITAL TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI : (STUDI KASUS KPP PRATAMA BEKASI UTARA TAHUN 2024) Meylita, Akhwati; Zahran, Wahidin Septa
Jurnal Ilmu Administrasi Publik Vol. 5 No. 4: Juli 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v5i4.4923

Abstract

Tax revenue is the main source of state income. However, the level of compliance among individual taxpayers remains a challenge, particularly in the submission of the annual tax return (SPT). At KPP Pratama Bekasi Utara, data over the last five years shows that the submission ratio of SPT compared to the number of taxpayers required to file has experienced fluctuations and has not yet reached the expected target. Meanwhile, digitalization efforts by the Directorate General of Taxes through services such as DJP Online and e-Filing have not been fully utilized by all individual taxpayers. This study aims to determine the influence of tax literacy and the accessibility of digital tax information on individual taxpayer compliance. The research uses a quantitative approach with data collected via a Google Form questionnaire. The sample consisted of 100 respondents selected using a simple random sampling technique. Data were analyzed using simple and multiple linear regression with the help of SPSS. The results show that tax literacy has a significant influence on taxpayer compliance with a contribution of 15.1%, while digital tax information accessibility also has a significant influence of 11.9%. Simultaneously, both variables affect individual taxpayer compliance by 18.4%, while the remaining percentage is influenced by other factors outside this study.
Analisis Pengawasan Pemungutan Pajak Air Tanah Dalam Meningkatkan Penerimaan Pajak di Inspektorat Jakarta Tahun Anggaran 2022 Yuliana, Yuliana; Zahran, Wahidin Septa
Jurnal Ilmu Administrasi Publik Vol. 4 No. 2: Maret 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i2.3741

Abstract

Groundwater Tax with DKI Jakarta Provincial Regulation No. 17 of 2010 Article 1 paragraph 9 explains that groundwater tax is a tax on the collection and or utilization of groundwater. Based on observations and interviews, several problems were identified, namely that there are still many groundwater taxpayers who are not aware of their tax rights and obligations, less than optimal supervision from the government, especially the Inspectorate to groundwater taxpayers, lack of education or socialization to taxpayers, and lack of communication between the government and taxpayers. The research method used is qualitative with a descriptive analysis approach. In this study the authors used a qualitative approach because the problems raised were directly related to humans fundamentally which depended on research and observation. The results of the research that the author conducted then the author interpreted the answers given by the informants, either through interviews, or observing data or written documents related to the Analysis of Groundwater Tax Collection Supervision in Increasing Groundwater Tax Revenue by the Jakarta Inspectorate. The author uses Quible's theory in Khaerul Umam (2014) which consists of 4 indicators, namely supervised factors, where before supervision is carried out, officers who will carry out supervision should be given an understanding of what factors will be supervised, identification of expected results. Unclear identification of parameters regarding the desired results of the work activities carried out makes supervision will not run effectively, Performance measurement. Before actual results and desired results are compared, actual results must be measured. In some cases, this measurement also explains the quantity output, and Corrective action applications, where corrective action or evaluation needs to be taken to minimize the potential that occurs by implementing what is deemed necessary
Pengaruh Profitabilitas Dan Manajemen Laba Terhadap Tax Avoidance Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Pada Tahun 2018-2022 Fariha, Siti; Zahran, Wahidin Septa
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.v4i3.3838

Abstract

The purpose of this study was to determine how much influence profitability, and earnings management have on tax avoidance. The population used in this study are manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) in 2018-2022. The research method used is descriptive quantitative and the sample is determined using purposive sampling technique and obtaining a sample of 23 companies based on predetermined criteria, with the help of IBM SPSS Statistics 25 software the amount of data will be tested with the classical assumption test, multiple linear regression test and hypothesis testing. The results of this study indicate that profitability has a positive and significant effect on tax avoidance, earnings management has a positive and significant effect on tax avoidance, and for simultaneously profitability, and earnings management have a significant effect on tax avoidance.
Analisis Efektifitas Pelaksanaan Program Penanggulangan Stunting Pada Kelurahan Jakasetia Kecamatan Bekasi Selatan Kota Bekasi Tahun 2022 Zahran, Wahidin Septa; Irwansyah, Iwan; Setiawan, Dodi Rahmat; Ramdhan, Putra
Jurnal Ilmu Administrasi Publik Vol. 4 No. 4: Juli 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i4.4055

Abstract

This research aims to identify and examine the problem of the high number of stunted children in Jakasetia Village, South Bekasi District, Bekasi City. This approach uses a qualitative approach and this type of research is descriptive research, data collection techniques in this study are using observation, interviews and documentation. The informants of this research include representatives of the UPTD Puskesmas, Village Representatives, Posyandu Cadres and Communities who have children under five years old. Based on the results of the study, it is known that the implementation of the Stunting Prevention Program in the Jakasetia Village area, South Bekasi Subdistrict, Bekasi City has been carried out well, especially in the aspects of Work Quantity, program objectives and implementer commitment. Human Resources are very sufficient in implementation, but not only human resources are sufficient, but financial support is also needed in the implementation of the Stunting Prevention Program to run optimally. in other aspects such as Quality of work, Timely and Achievement of Goals have reached their implementation standards, seen from the effect of the program being carried out. Obstacles or obstacles that affect the effectiveness of implementing this program are underprivileged families, low parental education, and lack of parental attention to children                   handling stunting
Pengaruh Pemahaman Peraturan Perpajakan Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Pada Pelaku Umkm Di Kota Bekasi Wirya, Wirya; Zahran, Wahidin Septa
Jurnal Ilmu Administrasi Publik Vol. 4 No. 5: September 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i5.4207

Abstract

The decline in the compliance ratio of MSME actors in Bekasi City, due to the lack of understanding of applicable tax regulations and tax sanctions, is evidenced by the instability of the level of taxpayer compliance ratio for MSME actors in Bekasi City every year. This study aims to analyze the understanding of tax regulations, and tax sanctions on taxpayer compliance with MSME actors in Bekasi City. This research involved 61 MSME actors. The data collection method is carried out by surveying using a guestionsnaire method cosisting of guestions related to understanding tax regulations, and tax sanctions. The data obtained were analyzed using descriptive statistical technigues and multiple linear regression analysis. The results of the study show that taxpayer’ understanding of tax regulations has an effect of 42,9%, tax sanctions have an effect of 29,7% on taxpayers’ compliacnce with MSME actors in Bekasi City.This finding emphasizes the importance of increasing understanding of tax regulations and tax sanctions on the level of tax payer compliance with MSME actors in Bekasi City. The Directorate General Of Taxes needs to provide awards for MSME taxpayers who are always tax-compliant as a form of DGT’s appreciation to taxpayer who are always consistent in paying and reporting taxes on time. So that MSME actors who receive the award can increase the consistency of taxpayer compliance with MSME actors in Bekasi City.
Pengaruh Profitabilitas, Leverage Dan Arus Kas Operasi Terhadap Penghindaran Pajak (Studi Kasus Pada Perusahaan Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023) Yolanda, Yolanda; Zahran, Wahidin Septa
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.v4i6.4408

Abstract

This study aims to analyze profitability, leverage and operating cash on tax avoidance in banking sector companies listed on the Indonesia Stock Exchange for the 2021-2023 period. This study uses descriptive quantitative approach methods and Nonprobability Sampling as a sampling technique with a sample of 21 banking sector companies from the Indonesia Stock Exchange (IDX) in 2021-2023. Data is obtained from the company's financial statements and annual reports. In conclusion, profitability has a positive effect on tax avoidance, leverage has a positive effect on tax avoidance, operating cash flow has a positive effect on tax avoidance, together profitability, leverage and operating cash flow have a positive effect on tax avoidance. Data analysis uses multiple linear regression analysis. The results of the determination coefficient test were 39.7%, meaning that the influence of profitability, leverage and operating cash variables on tax avoidance was 39.7%, while 60.3% was influenced by other factors that were not studied in this study.
Analisis Implementasi Intensifikasi Pemungutan Pajak Hotel Atas Rumah Kos Di Badan Pelayanan Pajak Daerah Kabupaten Bekasi Zahran, Wahidin Septa; Irwansyah, Iwan; Isfianita, Isfianita
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol. 6 No. 2: Desember 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/transparansi.v6i2.3465

Abstract

Tax is the major revenue source for Indonesia. The tax collecation in Indonesia most frequently is not reached the target even there is lower pattern since 2019. Intensification actions of hotel tax at the boarding house is not optimally yet in Bekasi District so on be an interesting to be analyzed. This research is aim to analyze the implementation of intensification actions on hotel tax at boarding houses by Badan Pelayanan Pajak Daerah Bekasi District. The result of this study indicate that communication is well implemented by the support of software saving box and jumped into field directly, however it is not optimally yet related information distribution consistently, included sanction potential. The resoruces related facilities and infrastructure is not good enough in order to support tax collection in staff numbers. The disposition of employee is enough good and offers convenience for taxpayers to pay the taxes, however it is not optimally yet in employee’s dedication. Bureaucracy structure is categorized as good, however there is problem following the lower education level of Taxpayers that bring influence towards fiscus’s performance.
Pengaruh Bauran Pemasaran dan Fasilitas terhadap Loyalitas Konsumen Kafe Day Coff Cifest Kecamatan Cikarang Selatan Zahran, Wahidin Septa; Putriani, Oktavina Dwi
JAMBIS : Jurnal Administrasi Bisnis Vol. 4 No. 2: April 2024
Publisher : JAMBIS : Jurnal Administrasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jambis.v4i2.3977

Abstract

This study aims to analyze the phenomenon of decreasing the number of loyal consumers in the Day Coff Cifest Cafe located in South Cikarang District.This phenomenon is a major concern because loyal consumers have a crucial role in maintaining business stability and making a positive contribution to company sustainability.The decline in the number of loyal consumers can be caused by changes in consumer trends, business competition, shifts in market preferences, or even the impact of the economic crisis. Therefore, this study will focus on identifying the main causes of declining consumer loyalty and its impact on business performance.The research method used is a quantitative method involving a consumer survey of 98 respondents who are loyal consumers of Day Coff Cifest Cafe Cikarang Selatan and the analysis of historical sales data.The results of this study show that the Marketing Mix has a significant and positive effect on Consumer Loyalty by 24.5%. Facilities have a significant and positive effect on Consumer Loyalty by 26.1%. Both Marketing Mix and Facility has a significant and positive effect on Consumer Loyalty by 32.1%. This research is expected to provide in-depth insight into factors affecting consumer loyalty, strategies that can be implemented to maintain or increase the number of loyal consumers, suggestions to improve business competitiveness,giving contribution to stakeholders at Day Coff Cifest Cafe Cikarang Selatan in developing more effective and sustainable marketing strategies. In addition, the results of the research can be the foundation for the development of corporate policies that are more adaptive to the changes in market dynamics and consumer needs.
Efektivitas Program Keluarga Harapan (PKH) dalam Meningkatkan Kesejahteraan Rumah Tangga Miskin di Kabupaten Bekasi Wahidin Septa Zahran
Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora Vol. 4 No. 2 (2025): Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrish.v4i2.4468

Abstract

This study aims to measure the effectiveness of the Family Hope Program (PKH) in improving the welfare of poor households in Bekasi Regency. Using a descriptive qualitative approach, the study focuses on an in-depth understanding of the perceptions and experiences of program beneficiaries. Data was collected through both closed and open-ended questionnaires distributed to 60 respondents, consisting of 50 Beneficiary Families (KPM) and 10 social facilitators. Data analysis was conducted using quantitative descriptive methods for the closed questionnaires, and thematic analysis for the open-ended responses and document study. The results show that more than 75% of respondents felt a positive impact in the field of education, while 72% regularly accessed health services such as Posyandu. Economically, 68% of respondents stated that the PKH assistance helped meet their basic needs, although it was not sufficient for long-term needs. Regarding implementation, 80% of respondents expressed satisfaction with the social facilitation provided, although administrative procedures and limited access in remote areas remain challenges. The conclusion of this study indicates that PKH has a significant social impact on poor households. However, the program’s effectiveness still needs improvement through streamlined administrative processes, adjustment of the aid amount, and greater attention to hard-to-reach areas so that the program’s benefits can be felt more evenly and sustainably.
Co-Authors Ade Haryuningsih Sari Airi Terada Akhmad Khanza Akbar Bacas Aprilia Alfani Aramia Fahriyah Aramia Fahriyah Ardhi Dessy Andamisari Dewo Septian Dodi Rahmat Setiawan Dwi Agustina Dwikora Harjo Ernawati Has Eva Ariyanti Fariha, Siti Habsulhadiprasodjo Nurhadi Has, Ernawati Heksawan Rahmadi Irfan Choirul Fazri Irwansyah, Iwan Isfianita, Isfianita Iwan Irwansyah, Iwan Irwansyah Iwansyah Irwansyah Jiraporn Saengsroi Lase, Rosmillah Maesarini, Indah Wahyu Meylita, Akhwati Nabila Dwi Maharani Nadiah Abidin Nadiah Abidin Nurhasanah Parjaya Parjaya Parjaya Pentanurbowo, S. Prihadini, Diana Puji Iskandar Putriani, Oktavina Dwi Rahmadi, Heksawan Rahmat Setiawan, Dodi Ramdhan, Putra Renisya Ayu Utami Renisya Ayu Utami Rousdy Safari Tamba Rousdy Safari Tamba Saktisyahputra, Saktisyahputra Syifa Aulia Tamba, Rousdy Safari Trie Andari Ratna Widyastuti Vita Vitisia Vitisia, Vita Widyastuti, Trie Andari Ratna Wirya, Wirya Yolanda Yolanda, Yolanda Yuliana Yuliana Yurisman Star Yusup Rachmat Hidayat Zulkipli Zulkipli