JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani
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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<![CDATA[Tata Kelola Pelaksanaan Lelang Eksekusi Pajak Di Kantor Pelayanan Kekayaan Negara Dan Lelang Jakarta III Sebagai Upaya Penagihan Pajak ]]>
<![CDATA[Selvi Selvi]]>;
<![CDATA[Notika Rahmi]]>;
<![CDATA[Maya Puspita Dewi]]>;
<![CDATA[Muhammad Ihram]]>
<![CDATA[ Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 8, No 1: Maret 2021 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/reformasi.v8i1.1422
<![CDATA[This study aims to analyze the governance and problems of the tax execution auction in Jakarta III State Property Office and Auction as tax collection effort. This is related to the sale realization of the tax execution object which is always lower than the actual value of the object for confiscation. This study uses a qualitative approach with data collection techniques through interviews, observation and use of secondary data. The results showed that the governance of auction basically has met the principles of transparency, accountability, and good coordination. However, the problem lies in the low community participation. This is due to the biased rules for auction announcements as well as too high a limit on the auction object value. In addition, the efficiency of auction implementation is also considered to be less good in terms of time and material.]]>
<![CDATA[Pengaruh Kompensasi Dan Lingkungan Kerja Terhadap Kinerja Pegawai (Studi Pada Kantor Kecamatan Ciomas Kabupaten Bogor) ]]>
<![CDATA[Abdul Gofur]]>;
<![CDATA[Supriyono Supriyono]]>;
<![CDATA[Samsudin Samsudin]]>
<![CDATA[ Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 8, No 1: Maret 2021 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/reformasi.v8i1.1418
<![CDATA[This research aims to analyze the Effect of Compensation and Work Environment on Employee Performance in Kantor Kecamatan Ciomas Kabupaten Bogor. This research is a quantitative research. The data collection method was carried out by distributing questionnaires at the Ciomas Subdistrict Office, Bogor Regency, with a total of 62 respondents. Sampling used in this study using non probability sampling with saturated sampling technique. The research variables to be studied are compensation as the independent variable (X1), work environment as an independent variable (X2), and employee performance as the dependent variable (Y). The data analysis method to test this hypothesis is using multiple linear regression. Data processing uses the software program SPSS (Statistical Package for Social Sciences) version 22. Based on the results of data processing, it is found that simultaneously compensation and work environment have a significant effect on performance.]]>
<![CDATA[Evaluasi Efektivitas Kebijakan Tax Holiday Dalam Meningkatkan Investasi di Indonesia ]]>
<![CDATA[Chairil Anwar Pohan]]>;
<![CDATA[Notika Rahmi]]>;
<![CDATA[Pebriana Arimbhi]]>;
<![CDATA[Indah Mawarni]]>;
<![CDATA[Maria Apriliani J. Tembaru]]>
<![CDATA[ Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 8, No 1: Maret 2021 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/reformasi.v8i1.1423
<![CDATA[This study aims to evaluate the effectiveness of the tax holiday policy in increasing investment in Indonesia, as well as what factors are the obstacles and drivers in the implementation of the tax holiday policy. The research approach used in this research is a descriptive qualitative approach with data collection techniques in triangulation of sources, in-depth interviews, observation, literature study/ documentation. The results of the study found that every year there was a significant increase in terms of foreign investment, but in fact only a few received tax holiday facilities, even in 2017 practically no new registrants were interested in the tax holiday tax incentive. This study concludes that the tax holiday policy is quite effective in increasing investment in Indonesia, but its achievement has not been optimal, and in implementing the tax holiday policy it still faces several obstacles. Among the obstacles in its regulation is the problem of the absence of tax holiday facilities for the shipbuilding industry, even though as an archipelago which covers 2/3 of Indonesia's territory, is a sea and a coastal area, the Indonesian state needs a lot of cargo ships for inter-insular shipping and large oceanic vessels (Feeder vessels and Ocean going vessels) as well as fishing vessels from medium to large and modern sizes. The author suggests that the tax authorities revise the current tax holiday policy by adding a maritime sector (for shipbuilding) in the pioneer industry and making several efforts to overcome obstacles such as simplifying licensing, integrating central and regional policies, improving integration of central and regional policies, expanding the socialization of tax holidays and Licensing Services for Integrated Business Electronically or Online Single Submission (OSS), the supervision and inspection of taxpayers conducting Tax Avoidance or Tax Avoidance must be increased so that state tax revenue can be optimized]]>
<![CDATA[Penetapan dan Pembayaran Pajak Bumi dan Bangunan Perdesaan Perkotaan (PBB-P2) di BPPD Kabupaten Sidoarjo ]]>
<![CDATA[Dewi Agustya Ningrum]]>;
<![CDATA[Fitria Ulandari]]>
<![CDATA[ Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 8, No 1: Maret 2021 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/reformasi.v8i1.1419
<![CDATA[Sidoarjo Regency has nine types of taxes which are sources of income for the region. Forced payments to the nine types of taxes are carried out not solely for the inclusion of regional cash, but the funds collected from the tax payments will be made for development for the sake of harmony and leveling of the local economy. This tax collection is felt to be very burdensome to taxpayers due to lack of socialization so that understanding of on the benefits that taxpayers can be feel with tax contributions is less appreciated. Taxpayers are asked to take an active role in paying taxes, so that taxpayers truly understand the tax regulations on how the tax determination path is carried out, the mechanism of tax payments is carried out. Revenue generated from tax collection provides a very large role in regional income. Local governments need a plan or strategy to identify the linkages between the existence of hotels, restaurants, places of tourism or entertainment, billboards, street lighting, earth and buildings and those that have the potential to be further developed. Regional tax is a tax contribution given to the regional government by a taxpayer based on the law, where the Regional Tax Service Office is the executor of the tax collection. Paying taxes can be said to play a role or participate in helping implement state tasks handled by the government. Revenue from local taxes and regional retributions is a reliable source of PAD revenue. In the collection of regional taxes and regional levies, of course in accordance with legal regulations and laws that have been set.]]>
<![CDATA[Implementasi Program Electronic Filing (E-Filing) Dalam Upaya Peningkatan Kepatuhan Wajib Pajak Orang Pribadi Kota Pontianak Kalimantan Barat Dengan Pemahaman Menuju Era Ekonomi Digital ]]>
<![CDATA[Sri Haryaningsih]]>;
<![CDATA[Juniwati Juniwati]]>
<![CDATA[ Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 8, No 1: Maret 2021 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/reformasi.v8i1.1435
<![CDATA[The use of digital technology (Electronic Digital Services) has created a new government bureaucratic mechanism, which is known as the Electronic Government (e-Government). There are so many policies that use an e-government system, one of which is the e-Filing program in the tax sector. E-Filing aims to provide convenience in submitting the Personal Taxpayer's Annual Income Tax Return. This study aims to determine how the implementation of the e-Filing program in the Effort of Increasing Individual Taxpayer Compliance in Pontianak City, West Kalimantan Province. The research method used is a descriptive research method with a qualitative approach. The data collection technique is carried out by interviewing, observation and recording documents related to the filing of the Annual Tax Return of Individual Taxpayers. The data obtained were then analyzed qualitatively by examining all the data that had been collected which was supported by the results of interviews with the theoretical approach to the model of policy implementation by Donald Van Meter and Carl Van Horn, who argued that the success of a policy was influenced by the size and policy objectives, resources, communication between variables. the executing agency, the characteristics of the executing agency, the social, the economic and political environment, and the attitudes of the executors / dispositions. From the research results, it had been seen that the implementation of the e-Filing program in the Effort to Improve Individual Taxpayer Compliance in Pontianak City, West Kalimantan Province, basically has not run optimally. This is because the provision of resources is still not optimal and the social, the economic and political conditions are less supported]]>
<![CDATA[Penggalian Potensi Perluasan Basis Pajak Daerah Provinsi Jawa Barat Dalam Menghadapi Pandemi Covid-19 ]]>
<![CDATA[Dwikora Harjo]]>
<![CDATA[ Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 8, No 1: Maret 2021 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/reformasi.v8i1.1414
<![CDATA[The Covid-19 pandemic that has hit Indonesia since March 2020 had a significant impact on the economy around the world, including West Java. The Regional Revenue Agency (Bapenda) of West Java as the regional financial manager must be proactive in looking for innovations to obtain new tax objects in dealing with additional funds for handling this pandemic, one of them is to propose a new Regional Tax object which called Rainfed Tax. With a descriptive qualitative method through a literature study, an analysis of the exploration of potential local tax objects in this pandemic period was carried out. Rainfed Tax is imposed on protected owners of buildings and facilities / infrastructure that cover land as rainwater infiltration, which is an Earmarking Tax that regulated in a Regional Regulation or Governor's Decree of West Java. Even though it is in the Earmarking Tax category with the aim of financing the construction of rainwater storage places to avoid frequent floods and landslides, the revenue from this Rainfed Tax, with the approval of legislators, can be done switching to finance the covid-19 pandemic response in West Java. The potential for rainfed tax in West Java is very high, this is supported by the large number of buildings / properties in the form of buildings along with facilities and infrastructure that cover the ground for rainwater absorption.]]>
<![CDATA[Penguatan Kelembagaan Dalam Meningkatkan Sektor Ekonomi Melalui Investasi ]]>
<![CDATA[M. Widaningsih]]>;
<![CDATA[Novianita Rulandari]]>
<![CDATA[ Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 8, No 1: Maret 2021 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/reformasi.v8i1.1420
<![CDATA[Investment services and licensing development have changed dynamically in line with global economic developments. This situation requires innovation in the investment and licensing processes in order to improve the climate of investment. Efforts can be made in various ways such as human resource development or organizational management aimed at facilitating services for the business community. Based on the latest phenomena and facts supported by the data, the issues are analyzed using a qualitative method approach and descriptive analysis method. Thus, descriptive analysis method is applied to look for facts by accurately interpreting and describing group and individual characteristics of the phenomena found from the results of this study. The results showed that the licensing bureaucracy was very long so that it could have an impact on licensing costs. This does not support the objectives of investment policies.. It can be concluded that the problem lies in the institutional aspect of Dinas Penanaman Modal dan Pelayanan Terpadu (DPMPT) is still weak in formal and informal rules and their. Thus, to create an effective institution so that it can increase investment realization, it requires adherence to formal and informal rules which have implications for the licensing process which has a certainty in terms of pressing long bureaucracy and high transaction costs.]]>
<![CDATA[Analisis Pelayanan Pajak Dalam Meningkatan Pendapatan Asli Daerah (PAD) Di Wilayah Kota Jakarta Utara ]]>
<![CDATA[Featy Octaviany]]>;
<![CDATA[Agung Edi Rustanto]]>;
<![CDATA[Iis Kartini]]>
<![CDATA[ Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 8, No 1: Maret 2021 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/reformasi.v8i1.1415
<![CDATA[Each region has revenue that is used to carry out all activities in the region. The biggest source of income for a region comes from local taxes, one of which is hotel taxes. Local governments get local revenue from various types of local taxes. One of the local taxes that has considerable potential is hotel taxes. Local revenue through hotel taxes can continue to increase due to good tax services by the government to the hotel. Good service will make hotel tax payments run smoothly so that it can increase local revenue. This study aims to analyze the effect of tax services on increasing local revenue in North Jakarta. The research method used in this research is descriptive research with a qualitative approach. The data source used is primary data collected through direct distribution of questionnaires to hotels in the North Jakarta area, while secondary data used are the results of interviews, observations and documents related to hotel tax reports for the last 5 years. Based on the results of this study, it shows that the tax services provided by the Regional Income Agency (Bapenda) have a positive effect of 27.5%, but the effect is not significant. In this study, the form of tax services provided to the hotel includes reliability, responsiveness. assurance, emphaty, tangibles.]]>
<![CDATA[Efektivitas Program Earmarking Tax Atas Pajak Rokok Untuk Kesadaran Dalam Upaya Kesehatan Masyarakat di Provinsi DKI Jakarta ]]>
<![CDATA[RD Kusyeni]]>;
<![CDATA[Nur Sari]]>;
<![CDATA[Ratih Kumala]]>;
<![CDATA[Zainal Arifin Yurdani]]>
<![CDATA[ Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 8, No 1: Maret 2021 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/reformasi.v8i1.1421
<![CDATA[Effectiveness is needed to determine how far the targets have been achieved. Earmarking tax is a government policy in making efficient use of the budget in which the source of revenue and the spending program will be determined specifically as intended. DKI Jakarta is one of the provinces that implements earmarking tax on cigarette taxes. To find out the factors that influence the effectiveness of the earmarking program on cigarette taxes for awareness in public health efforts, the analysis uses Richard M Steer's theory of effectiveness which consists of four characteristics, namely organizational characteristics, environmental characteristics, worker characteristics and policy characteristics and management practices. Based on these four characteristics, the factors that support and influence the effectiveness of the earmarking tax program on cigarette taxes for awareness in public health efforts in DKI Jakarta Province are organizational characteristics. This is because the characteristics of the organization in its implementation are considered effective. One of the factors and efforts that have an impact on the effectiveness of this earmarking tax program, namely the overlapping authority between the central government and local governments, restrictions on the use of tax revenue-sharing funds and delays in depositing by the Ministry of Finance into regional general treasury accounts.]]>
<![CDATA[Peran Dinas Koperasi Usaha Mikro Perindustrian Dan Perdagangan Dalam Penanganan Dampak Pandemi Covid-19 Pada Usaha Mikro Di Kabupaten Gresik ]]>
<![CDATA[Aziza Nur Auliya]]>;
<![CDATA[Lukman Arif]]>
<![CDATA[ Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 8, No 1: Maret 2021 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/reformasi.v8i1.1416
<![CDATA[The Covid-19 pandemic has had an impact on health and the national economy. At the economic level, one of the sectors that has been affected is micro enterprises, resulting in a decline in the welfare of business actors and the threat of bankruptcy. Therefore, actors are needed to solve these problems, one of which is the Micro Business Office. The purpose of this study was to determine the role of the Industry and Trade Micro Business Cooperative Service in handling the impact of the Covid-19 pandemic on Micro Enterprises in Gresik Regency. The research method used is descriptive qualitative. Data obtained through interviews, observation, documentation and literature study. The data analysis technique used in this study was interactive with the stages of data collection, data condensation, data presentation and conclusion drawing. The results show that the role of the Koperindag Office has carried out its role well in handling the impact of the Covid-19 pandemic on Micro Enterprises in Gresik Regency. Based on the results of field analysis, the role of Diskoperindag refers to its role as a facilitator, regulator and catalyst.]]>
