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INDONESIA
Jurnal Administrasi Publik : Public Administration Journal
Published by Universitas Medan Area
ISSN : 2088527X     EISSN : 25487787     DOI : -
Core Subject : Social,
Social Sciences
Journal of Public Administration (Public Administration Journal) is a journal which contains about article result of research and thinking result of Public Administration which keep growing. This development of course provides wider opportunities for teachers or researchers to continue to explore the development of public administration that is expected to be useful for the community.
Arjuna Subject : -
Articles 549 Documents
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Supporting Factors in Implementing Joint Analysis Policy between the Directorate General of Tax and Customs and Excise Wandayani Nurfadilah; Haula Rosdiana
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.v10i1.3089

Abstract

The Ministry of Finance released the Synergy Program (Joint Program) in 2017, where one of the subprograms is a Joint Analysis between the Directorate General of Tax and Customs. Joint Analysis is intended to optimize state revenue, tax compliance and can be developed by other subprograms. The implementation of Joint Analysis can encompass non-compliant importers and exporters and close the tax avoidance gap by shifting the location of activities or company domiciles between regions of Indonesia. The purpose of this study is to analyze the enabling factors in implementing a joint analysis policy between the Directorate General of Tax and Customs. This study adopts the positivism paradigm with qualitative methods. Primary data sources were obtained through in-depth interviews with selected informants. The results showed that political support and commitment from the leadership were quite good, but equal treatment at the Regional Office level was still a chore to complete. The legal regulations are complete and clear enough to accommodate the implementation of the program even though the technical operational standards at the Regional Office level are not yet rigid. Resources and governance are quite good although it requires time for the joint team to learn about business processes. Understanding between parties is considered quite good with the growing development of trust and joint commitment to secure state revenue. Communication between joint teams is done practically and flexibly, data exchange can be by email or WhatsApp group. The use of data analytics applications is also quite effective even though it has not yet reached all Regional Offices.
Effect of Macroeconomic Variables and Tax Rates on the Six ASEAN Countries Tax Ratio Effria Wijayanti Wahyuningsih; Milla Sepliana Setyowaty
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.v10i1.3090

Abstract

The tax sector supports a stable process of economic growth and the tax ratio is considered an indicator that can be used to assess the performance of the taxation sector. This study examines the impact of macroeconomic and tax rates on the magnitude of the tax ratio in the case of six ASEAN member countries during the period 1998 to 2018. Data processing was performed using panel data regression using the Generalized Least Square (GLS) method with the STATA program. This study has very interesting results because inflation has a significant influence on the level of a country's tax ratio. The relationship between inflation and taxes is said to be positive, so any increase or decrease in inflation will also cause an increase or decrease also in the taxation sector. In other words, inflation and taxes move in the same direction but with different magnitudes. Countries with a stable macroeconomic situation will create greater opportunities for investment and more jobs are created. This will further increase the purchasing power of consumers and assume the tax burden will be easy for the public
Analysis of Efforts to Increase Income Taxes of Social Media Influencers in Endorsement Activities Fernaldi Anggadha; Haula Rosdiana
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.v10i2.3094

Abstract

Technological developments in the era of globalization have brought changes to marketing techniques, by using social media. Marketing through social media is mostly done by influencers because it is easy to do and earns a fairly large income. The purpose of this study is to analyze the efforts made by the Directorate General of Taxes to increase income tax on social media influencers in endorsement activities. This study adopts the positivism paradigm with qualitative methods. The purpose of this research is descriptive. Primary data sources were obtained through in-depth interviews with selected informants. The results showed that the income of social media influencers or arts workers had great taxation potential. The Directorate General of Taxation seeks to increase income tax receipts for influencers by updating the database, disseminating information and conducting surveillance with law enforcement. The Directorate General of Taxes needs to provide confirmation of the tax provisions for programmatic income so as to provide tax treatment similarities with conventional artist activities and close tax gaps that are widely utilized through online activities.
Policy Implementation of Solid Waste Management in South Jakarta Siti Verawati; Retnowati Wahyuning Dyas Tuti
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.v10i2.3107

Abstract

Waste management problems are common in big cities in Indonesia, including Jakarta. Various waste problems such as: a significant increase in the volume of waste from year to year, poor waste management, and a low culture of cleanliness in the society still shackles Jakarta nowadays. The policy was initiated in the form of the DKI Jakarta Provincial Regulation No. 3 of 2013 concerning Waste Management to alleviate various solid waste problems, including through the waste bank program and 3R (Reuse, Reduce, Recycle). This study aims at analyzing the implementation of these policies using Edward III theory in Subarsono (2012) which consists of Communication, Resources, Disposition, and Bureaucratic Structure. Qualitative approaches and descriptive methods were used in this research. The results of this study are, the implementation of solid waste management policies in DKI Jakarta Selatan has not been very good. It is due to the socialization of policies and programs carried out by the government only reached the Sub-district level, not yet at the Neighbourhood level; Lack of commitment from the government and the society in supporting the implementation of good waste management. From the bureaucratic structure and authority of the Environmental Agency, it can be stated that it was quite good and met the principles of good governance, less optimal use of  budget, with a very large budget (Rp. 3.7 trillion), the problem of flooding and waste accumulation in the river had not been resolved.
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 Factors Affecting Effective Tax Rates of Companies Listed on the Indonesia Stock Exchange 2009-2018 Lili Fajri Dailimi; Milla Sepliana Setyowati
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.v10i1.3196

Abstract

Stock Exchange This study aims to determine whether company size, profitability, leverage, the proportion of independent commissioners and government ownership have an influence on the company's effective tax rates both jointly and partially. This was tested on companies listed on the Indonesia Stock Exchange by means of statistical testing through a panel data regression model that was processed using the STATA 12.0 application. Secondary data used in this research were collected using content analysis techniques. The research sample was determined by a purposive sampling technique on companies in the sectoral index consisting of 10 sectors listed on the Indonesia Stock Exchange with the study period 2009-2018. The independent variables used in this study are company size, profitability, leverage, the proportion of independent commissioners and government ownership, while the dependent variable is the company's effective tax rate. The results showed that the size of the company, the level of profitability of return on assets and corporate governance that are proxied by the proportion of independent directors have a significant effect on effective tax rates, although with different correlations. Where firm size is negatively correlated, while the level of profitability and corporate governance has a positive effect on effective tax rates. Meanwhile, leverage and government ownership variables tend not to have a significant effect on effective tax rates.
Collaborative Innovation Model on 112 Call Center Service Muhammad Irsyad Fadoli; Hardi Warsono
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.v10i1.3221

Abstract

This article aims to find out and explore how collaborative innovation is applied to the 112 call center service. The problem is focused on examining: First, what the condition of  112 call center service is . Second. how collaborative innovation is applied to e-government services. Third, the collaborative model of 112 call center service. To approach these problems, theoretical references from several experts on collaborative innovation and collaborative models were used. Data were collected through a library research as a writing framework and analyzed qualitatively. This study indicates that 112 call center service  is a form of innovation in e-government applications. 112 call center service  is an emergency service occurs  in an area that must be handled as soon as possible. But this innovation do not always go well. It is since there are factors that hinder innovation. 112 call center service  has not become a single call number and has not been integrated throughout Indonesia. Recommendation for overcoming it is by collaboration between institutions at both the central and regional levels. Collaboration is formed using the E-Government Integration (EGI) model, which is the relationship between the central institutions and the regional institutions, among agencies, and the relationship with service users, namely the community and the private sectors. This relationship is supported by variables of strategy, technology, policy and organization. It is expected that by applying the model 112 call center services can be integrated.
Implementation of Public Service Principles at Sabak Auh Sub-district Head Office in Siak Regency Nuraisah Nuraisah; Lilis Wahyuni
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.v10i1.3228

Abstract

This article aims to find out the implementation of the principles of public service at the Sabak Auh District Office of Siak Regency. Data were collected through observation interviews and documentation and analyzed qualitatively. The result of this study concludes that the implementation of the principles of public service at Sabak Auh Sub-District Office Siak Regency was not yet fully good there were still some weaknesses in supporting the implementation of the principles of public service at Sabak Auh Sub-district Office in Siak Regency. To implement the principles of public service at Sabak Auh Sub-District Office, Siak Regency it was guided by the vision and mission of administrative services so that public satisfaction with public services increases and the image of the Sabak Auh Sub-District Office was recognized by the community.
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
Employee Development at the Manpower and Transmigration Office of Sumedang Regency Edi Setiawan; Dewi Siti Julaeha
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.v10i2.3459

Abstract

This paper aims at obtaining the objective data and information regarding to employee development, the obstacles in employee development and efforts to overcome obstacles to employee development at the Manpower and Transmigration Office of Sumedang Regency. The method used was descriptive qualitative with four research informants, namely the Office Secretary, the Head of General Affairs, Asset and Personnel, the Head of the Finance Subdivision and the Head of the Training Institutional Development Division. Data collection techniques through secondary data collection was such as literature study, primary data collection techniques were such as observation, interviews and documentation that were then analyzed by steps in the form of data reduction, data presentation, verification and triangulation. The results obtained indicated that the development of employees at the Manpower and Transmigration Office of Sumedang Regency was still not perfect and not in accordance with the objectives of the development itself. The changes in employee needs due to limited human resources, changes in organizational needs and changes in the organizational environment required the Manpower and Transmigration Office of Sumedang Regency to make efforts by optimizing development costs, minimizing changes in employee needs, minimizing changes in organizational needs and minimizing changes in environmental needs.

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