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All Journal JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial Jurnal Pajak Vokasi (JUPASI) Jurnal Ilmu Administrasi Publik
Fiatri, Lisa Arisa
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Analisis Strategi Pemungutan Pajak Reklame Dalam Upaya Meningkatkan Pendapatan Daerah Di Badan Pengelola Keuangan Daerah Kota Tangerang Tahun 2020-2022 Pratama, Rikardo; Fiatri, Lisa Arisa; Pribadi, Jiwa
Reformasi Administrasi Vol. 11 No. 1: Maret 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v11i1.4067

Abstract

Billboard tax collection strategies are methods used to achieve targets in their realization. This study aims to identify several billboard tax collection strategies at the Regional Financial Management Agency of Tangerang City from 2020 to 2022. This research employs a descriptive qualitative method, with data collection techniques including observation, interviews, and documentation. The informants were selected using purposive sampling techniques and are experts in this field. The study results indicate that the strategies for billboard tax collection to increase regional revenue at the Regional Financial Management Agency of Tangerang City have not been maximized in their implementation, failing to meet the targets. The implementation process still encounters obstacles that affect the strategies for billboard tax collection. Several measures to optimize these strategies include sending reminders to billboard taxpayers about their obligations, providing educational socialization to taxpayers, improving the application to prevent errors, and ensuring proper maintenance.
Analisis Implementasi Kebijakan Pemungutan Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (PBB-P2) Dalam Upaya Meningkatan Penerimaan Pajak Daerah Di BPPRD Kota Baru Jambi Tahun 2021-2022 Fiatri, Lisa Arisa; Darmawan, M. Bobby R.
JURNAL EKONOMI, MANAJEMEN, BISNIS, DAN SOSIAL (EMBISS) Vol. 5 No. 2 (2025): Februari 2025
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/embiss.v5i2.373

Abstract

The research aims to analyze the implementation of Land and Building Tax in Rural and Urban Areas (PBB-P2) and to identify the challenges faced and the efforts made to overcome those challenges in the collection of Land and Building Tax in BPPRD New Jambi City in 2021- 2022. The study adopts a qualitative approach, and the data collected consists of interviews with key informants and documentation. The findings of the research indicate that the implementation of PBB-P2 has been optimally carried out in improving the compliance of individual Taxpayers, as evidenced by the significant increase in tax revenue realization in 2021- 2022. However, there are challenges encountered both internally and externally in the implementation process. To address these challenges, preventive measures are taken by providing information and education to taxpayers in every village to ensure compliance with the tax collection regulations. Additionally, the necessary facilities, decision letters, and field teams are prepared to enhance compliance and public awareness in paying taxes.
Analisis Efektivitas Pemungutan Retribusi Daerah Atas Pengujian Kendaraan Bermotor Kedaung Angke Tahun 2023 Fiatri, Lisa Arisa
Jurnal Pajak Vokasi (JUPASI) Vol. 5 No. 1: September 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v5i1.3531

Abstract

The purpose of this study is to evaluate the effectiveness of   local retaliatory collection of motor vehicle testing in Kedaung Angke. The research uses a qualitative approach with a descriptive method. Research results show that the share of vehicle taxes in the collection of utility taxes was only 13.3% on average in 2020-2022 . According to the theory of effectiveness, the implies that the collection process is not efficient. Several challenges may be contributing to this ineffectiveness, including levels of public compliance, enforcement of regulations, limitations in infrastructure and technology, maintenance and service quality, the impact of the pandemic or emergency situations, and the importance of effective supervision and audits. To address these challenges in the collection of Local Retributions at the Vehicle Testing Management Unit (UPPKB) in Kedaung Angke, several solutions are proposed, including public awareness campaigns and education, infrastructureand technology enhancements, transparency in the retribution collection process, improved service quality, flexible payment options, rigorous supervision and auditing, partnerships with the private sector, and adaptability during pandemic or emergency situations.
Analisis Efektivitas Kebijakan Penghapusan Sanksi Administrasi Pajak Kendaraan Bermotor Dalam Upaya Meningkatkan Penerimaan Pajak Daerah Di UPP PKB Jakarta Pusat Tahun 2021 - 2022 Yani, Indah Fitri; Fiatri, Lisa Arisa; Pribadi, Jiwa
Jurnal Pajak Vokasi (JUPASI) Vol. 5 No. 2: Maret 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v5i2.4097

Abstract

This study aims to analyze the effectiveness of the Motor Vehicle Tax Administrative Sanction Elimination Policy in efforts to increase local tax revenue for the period 2021-2022 and to identify challenges in the effectiveness of the Motor Vehicle Tax Administrative Sanction Elimination Policy. The research was conducted at the Central Jakarta Urban Vehicle Tax Office using a qualitataive approach, and the data were obtained through interviews with the respondents and documentation. The research findings indicate that the effectiveness of the Motor Vehicle Tax Administrative Sanction Elimination Policy has been optimally improving local tax revenue from the Motor Vehicle Tax sector. This is evident from the significant decrease in the percentage of Passive Motor Vehicle Taxpayers compared to the previous year and the increase in the percentage of actual local tax revenue realization from the Motor Vehicle Tax sector. However, there were technical challenges faced both internally and externally during the effectiveness. To address these challenges, preventive measures were taken by providing information and guidance to Motor Vehicle Taxpayers to comply with the given regulations, aiming to minimize  errors in the execution.
Analisis Kinerja BAPENDA Dalam Meningkatkan Penerimaan Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (PBB-P2) Di Kabupaten Tangerang Tahun 2021–2023 Fiatri, Lisa Arisa; Wijaya, Annisa Rifka
JURNAL EKONOMI, MANAJEMEN, BISNIS, DAN SOSIAL (EMBISS) Vol. 5 No. 4 (2025): Agustus 2025
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/embiss.v5i4.422

Abstract

This study analyzes the performance of the Tangerang Regency Regional Revenue Agency (BAPENDA) in increasing the revenue of Rural and Urban Land and Building Tax (PBB-P2) during the period 2021-2023. This study used a descriptive qualitative approach and Mahsun's (2020) organizational performance theoretical framework that includes inputs, processes, outputs, outcomes, and impacts. This study aims to evaluate the effectiveness of the strategy, identify obstacles, and formulate improvement efforts. The results showed that BAPENDA Tangerang Regency's performance in PBB-P2 revenue is relatively good, with stable realization and close to the target (98.40% in 2021, 95.51% in 2022, and 100% in 2023). Nevertheless, several problems were found. Internal constraints include the limited number and competence of field human resources, as well as suboptimal data integration between agencies. External constraints include low literacy and community participation in data collection, and the impact of economic conditions that affect taxpayer compliance. To overcome these problems, BAPENDA needs to keep making innovations such as increasing the capacity of human resources through training, optimizing service digitization (e-SPPT, online payment), and more intensive and interactive socialization by involving local communities. Transparency in the use of tax funds is also crucial to build public trust and improve compliance. This study recommends improvements to the data system, active community involvement in data collection, and more effective communication about the benefits of taxes for the optimization of PBB-P2 revenue and sustainable regional fiscal independence.
PENGARUH SIKAP WAJIB PAJAK DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DI KECAMATAN SERPONG TANGERANG SELATAN Fiatri, Lisa Arisa; Manihuruk, Dewi Natasya
Jurnal Ilmu Administrasi Publik Vol. 5 No. 1: Januari 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v5i1.4532

Abstract

This research aims to examine the influence of taxpayer attitudes and the quality of tax services on taxpayer compliance in paying rural and urban land and building taxes in Serpong District, South Tangerang. The study involved 100 respondents, utilizing a quantitative descriptive approach with data collected through questionnaires. The findings indicate that taxpayer attitudes significantly affect compliance, accounting for 46.9% of the variance, while the quality of tax services contributes 37.7%. Overall, these factors explain 61.2% of the variance in taxpayer compliance, highlighting the importance of improving both taxpayer education and service quality to enhance compliance rates.
Co-Authors Darmawan, M. Bobby R. Manihuruk, Dewi Natasya Pratama, Rikardo Pribadi, Jiwa Wijaya, Annisa Rifka Yani, Indah Fitri