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Maya Puspita Dewi
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INDONESIA
JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani
ISSN : 2355309X     EISSN : 26228696     DOI : -
Core Subject : Education, Social,
Jurnal Reformasi Administrasi adalah Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani untuk mempublikasikan Disiplin Administrasi meliputi peminatan Ilmu Administrasi Publik atau Negara dan Administrasi Perpajakan dalam skala lokal, nasional, dan regional. Kegiatannya adalah untuk mengelola berbagai potensi, hambatan, tantangan, dan masalah yang ada di masyarakat untuk mencari solusi. Pelaksanaan kegiatan penelitian diatur ke dalam suatu kegiatan yang bertujuan untuk meningkatkan kesejahteraan masyarakat. Setiap tahun, publikasi dilakukan dalam dua periode Maret dan September.
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Articles 8 Documents
Search results for , issue "Vol 4, No 2: September 2017" : 8 Documents clear
ANALISIS KEBIJAKAN PAJAK TERKAIT KEWAJIBAN BANKMELAPORKAN DATA TRANSAKSI PENGGUNAAN KARTU KREDIT NASABAH KE DIREKTORAT JENDERAL PAJAK MENURUT PERATURAN MENTERI KEUANGAN NOMOR 39/PMK.03/2016 Selvi Selvi; Sennytia Sennytia
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 4, No 2: September 2017
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (463.06 KB) | DOI: 10.31334/reformasi.v4i2.1

Abstract

This research aims to determine the legal basis and the development of bank secrecy regulations in Indonesia related to taxation, as well as to determine the policy of the Minister of Finance Regulation No. 39 / PMK.03 / 2016 related to the reporting of data transactions using credit cards to the Directorate General of Taxation. The research method used is qualitative method, which method is more suitable for use when discussing social issues in general. The data collected is not in the form of figures, but data derived from interviews and other official documents. The results of the study explained that the basic legal and regulatory developments of bank secrecy in Indonesia related to taxation regulated Law No. 10 of 1998 Article 41 paragraph (1), Law on General Provisions and Tax Procedures (CTP) of Article 35 paragraph (1) , Minister of Finance Regulation No. 87 / PMK.03 / 2013 on Procedures Demand description or evidence of the parties bound by the Confidentiality Obligations, and Bank Indonesia Regulation Number 2/19 / PBI / 2000 on Procedures for Granting Permission command or Written Opens Bank secrecy. Bank Secrecy also has exceptions including for tax purposes as set out in Finance Minister Regulation No. 39 / PMK.03 / 2016 regarding the liabilities of the bank in the reporting of data transactions using credit cards to the Directorate General of Taxation. Through research conducted suggested the existence of clear legal provision that the tax inspector will not experience bottlenecks in the process of examination of taxpayer data and the policy is expected to be coordinated in advance by the parties are related because in running this policy required accurate data good data from the banks as well as taxation and there must be a commitment that the data will be open for tax purposes guaranteed confidentiality.
IMPLEMENTASI PERMENSESNEG NO 14 TAHUN 2012 TENTANG STANDAR PELAYANAN KESEHATAN DASAR PADA BAGIAN PELAYANAN KESEHATAN, BIRO UMUM, KEMENTERIAN SEKRETARIAT NEGARA DI JAKARTA Indah Wahyu Maesarini; Yuni Subiyanti
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 4, No 2: September 2017
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.907 KB) | DOI: 10.31334/reformasi.v4i2.7

Abstract

The government of Indonesia guarantees equal rights and status of every citizen in obtaining services. However, in reality, various problems still occurredsuch as complicated service procedures andthe length of time and infrastructure services. Ineffective and inefficient bureaucracy services hamper health service processes to officers/employees and their families in the Ministry of the State Secretariat. Therefore, the Minister of State Secretary issued the Ministerial Decree of the State Secretary No. 14 year 2012 regarding Service Standard of Working Unit in the Ministry of the State Secretariat. The purpose of this study is to find out how the Ministerial Decree of the State Secretary No. 14 year 2012 is implemented, especially Basic Health Service Standard in the Division of Health Services, General Bureau, The Public Ministry of the State Secretariat. This research used a qualitative descriptive approach to describe the implementation of Basic Health Service Standard in the Division of Health Services, General Bureau, The Ministry of the State Secretariat. The study found that the Division of Health Services, General Bureau, General Affairs, the Ministry of the State Secretariat has not implemented all the policies of basic health service standard. However, in most cases it does not hamper the implementation of health services to the officers/employees and their employees in The Ministry of the State Secretariat.
“ANALISIS IMPLEMENTASI KEBIJAKAN E-FAKTUR DALAM UPAYA PENINGKATAN PENERIMAAN NEGARA PADA KPP PRATAMA TEBET TAHUN 2016” Idar Rachmatulloh; Putri Y Pamungkas
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 4, No 2: September 2017
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (413.625 KB) | DOI: 10.31334/reformasi.v4i2.2

Abstract

In 2013 - 2014 value an invoice tax fictitious up by Rp.150.600.000.000,00, for that Direktorat Jenderal Pajak is trying to create E-Faktur for the purpose of removing the number of an invoice tax fictitious would encourage state revenues. This research in its implementation use the theory Edward III. In this research researchers want to know the implementation of E-Faktur that had taken from the beginning experiments on Java and Bali in 2015 and are valid nationwide in July 2016 .In this research researchers used research methodology qualitative is data analysis the discussion descriptive comparing between the realization of with the potential E-Faktur related state revenues. The research, in 2015 when E-Faktur applied the first phase in Java and Bali increase from 2014 where E-Faktur has not been applied yet. And on 2016 when E-Faktur set of the national scale, state revenues increase to 12,40 % .This explains that E-Faktur can help to improve state income.
PENERAPAN KEBIJAKAN ELEKTRONIK FAKTUR PAJAK DALAM RANGKA KEMUDAHAN PELAYANAN KEPADA WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK BEKASI SELATAN Mega Kusuma; Nopikah Safitri
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 4, No 2: September 2017
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (302.186 KB) | DOI: 10.31334/reformasi.v4i2.8

Abstract

Tax is one of the important components of the State administration because of all activities that enter the State treasury. Based on this it becomes very important how the Directorate of Tax Jederal as a state institution in charge of taxation can create policies that can maximize tax revenue for the country. And one of the policies made by the Directorate General of Taxes is an electronic Tax Invoice referred to as an e-invoice which was officially launched on 1 July 2014. The emergence of the policy is based on the abundance of tax invoices in the form of fictitious taxes with a high number of violations.The purpose of this study is to determine the implementation of Electronic Tax Invoice policy in order to ease service to taxpayers at the tax service office pratama South Bekasi.This type of research used in this research is descriptive by using qualitative approach.The results showed that the Application of Electronic Tax Invoice Policy In A Framework of Ease to Taxpayers at the Office Pratama South Bekasi Overall quite good although there are still some that hamper in the manufacture of tax invoices and affect taxpayer compliance such as uneven socialization conducted by the tax service office,Servers are often down / offline,An unstable Internet network, Knowledge of taxable companies that are still less policy-related and the lack of members of the tax authorities to socialize the policy in the Tax Office itself.
ANALISIS PELAKSANAAN REFORMASI BIROKRASI TINGKAT MIKRO PADA SEKRETARIAT JENDERAL MAJELIS PERMUSYAWARATAN RAKYAT REPUBLIK INDONESIA Habsul Nurhadi
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 4, No 2: September 2017
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (224.044 KB) | DOI: 10.31334/reformasi.v4i2.3

Abstract

This research inspired from the fact the low readiness of bureaucratic reform in the Secretariat General of the MPR-RI in 2013, as well as lack of the evaluation of bureaucratic reform in 2014, making it nearly did not get the performance benefits (remuneration). The study aims to find out how far the Secretariat General of the MPR-RI has been carrying out bureaucratic reform. This study adopted qualitative approaches, to dimension case study, presented in a descriptive, with between other uses the theory of reinventing government (1992) and the theory of banishing bureaucracy (1997). This research is naturalistic paradigm, where observation and data collection done just as there are. Based on data processing suggests that in generally the bureaucracy reform in the Secretariat General of the MPR-RI 2010-2014 still not fully way implementation guidelines for the bureaucratic reforms are already published by the Ministry of Administrative State Apparatus and Bureaucratic Reform.
KAPASITAS PEMERINTAHAN DESA DALAM MENGHADAPI IMPLEMENTASI UNDANG-UNDANG NO. 6 TAHUN 2014 TENTANG DESA (di Pemerintahan Desa Tutul, Desa Balung Kulon, dan Desa Balung Lor Kecamatan Balung Kabupaten Jember) Zakia Zakia; Irfan Ridwan Maksum
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 4, No 2: September 2017
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (540.015 KB) | DOI: 10.31334/reformasi.v4i2.9

Abstract

This research is analyzing about the capacity of rural government and the capacity building strategy in facing the implementation of Act No. 6 of 2014 about village. The research held in three rural governments they are Tutul, Balung Kulon and Balung Lor Sub-district Balung District Jember. This research is using qualitative method with descriptive design. The result of the study suggest that the authority of the village should be reinforced to solve governance related problems, it also needs to review the coaching program because the schemes tend to be elitist along this time, so it does not really fit to the rural government official’s necessary; furthermore, the stakeholders of rural government (local governments) should be involved to help strengthen the capacity of rural government both in terms of policies, resources or technical assistance. In addition, it also needs to involve the universities and non-governmental organizations in order to open and expand the new discourse about the renewal of the village
PANAMA PAPERS DAN FENOMENA PENYELUNDUPAN PAJAK SERTA IMPLIKASINYA TERHADAP PENERIMAAN PAJAK INDONESIA Chairil Anwar Pohan
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 4, No 2: September 2017
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.137 KB) | DOI: 10.31334/reformasi.v4i2.4

Abstract

Leakage of 11.5 million the biggest financial document file unprecedented from Mossack Fonseca database which is the fourth largest law firm based in Panama in charge of tax-free or tax-exempt business. These files contain about how famous people and rich hide their wealth from the obligation to pay taxes. In total, this leak contains information about more than 214 thousand tax-exempt entities connected to rich people in more than 200 countries (including quite a lot from Indonesia who evade taxes numbering in the thousands trillion, approximately 899 people and companies in Indonesia, which became the company off shore and became a shareholder and director of the off shore company (tempo.co.id) is hidden in tax haven countries.
PENERAPAN PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 DIBANDINGKAN PELAKSANAAN PAJAK PENGHASILAN PADA PT GLOBAL BINTANG UTAMA JAKARTA AA Supardi AA Supardi; Ari Samto
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 4, No 2: September 2017
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.434 KB) | DOI: 10.31334/reformasi.v4i2.5

Abstract

This study was conducted to determine how much influence the implementation of the before and after implementation of Government Regulation No. 46 Year 2013 on PT Global Bintang Utama Jakarta. In mid-2013 the Government issued Government Regulation No. 46 Year 2013 is localized for enterprises that have a gross income below Rp.4.800.000.000 (four billion, eight hundred million rupiah). Government Regulation No. 46 Year 2013 issued not to replace Law No. 36 In 2008, these regulations are specialized for small and medium enterprises (SMEs). In Act No. 36 of 2008 by Government Regulation No. 46 Year 2013 there is a difference for the count, deposit and reporting of tax payable on an enterprise and differences in tax treatment, these rules in terms of taxation policy, the tax laws and tax administration in accordance with applicable tax regulations.

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