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JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani
Published by Institut Ilmu Sosial dan Manajemen STIAMI
ISSN : 2355309X     EISSN : 26228696     DOI : -
Core Subject : Education, Social,
Education Social Sciences Other
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.
Arjuna Subject : -
Articles 217 Documents
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Efektivitas Program Earmarking Tax Atas Pajak Rokok Untuk Kesadaran Dalam Upaya Kesehatan Masyarakat di Provinsi DKI Jakarta RD Kusyeni; Nur Sari; Ratih Kumala; Zainal Arifin Yurdani
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 8, No 1: Maret 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v8i1.1421

Abstract

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.
Moralitas, Peran Perangkat Desa, Dan Kepatuhan Masyarakat Dalam Membayar Pajak Bumi Dan Bangunan Pedesaan Dan Perkotaan: Sanksi Sebagai Variabel Moderating Amir Hidayatulloh; Agung Dwi Nugroho; Kahfi Fikrianoor
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 7, No 2: September 2020
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v7i2.1063

Abstract

This research aims to determine the factors that influence the community in paying property taxes in rural and urban areas, and to find out whether the risk variabel moderates the effect between morality and the role of village official on commuity compliance in paying property taxes in rural and urban areas. The population in this research  is individual taxpayers who in bantul regency. The sample in this research is individual taxpayers who own land and buildings. The research data wase collection by distributing questionnaires to respondents who were met by researchers. Respondents in this research were 127 respondents. This research data analysis techniques uses Partial Least Square, with the help of WarpPLS. This research found that coomunity compliance in paying property taxes in rural and urban areas influenced by the role of village official and sanction. However, morality has no effect on community compliance to property taxes in rural and urban areas. This reserach also found that sanction moderate the effect of morality on the community’s compliance to pay land and urban rural building taxes. However, sanction cannot moderate the effect between role of village officials on community’s mandatory the effect between the role of village official on community’s compliance to pay land and urban rural building taxes.
Peran Dinas Koperasi Usaha Mikro Perindustrian Dan Perdagangan Dalam Penanganan Dampak Pandemi Covid-19 Pada Usaha Mikro Di Kabupaten Gresik Aziza Nur Auliya; Lukman Arif
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 8, No 1: Maret 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v8i1.1416

Abstract

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.
BUMG Yang Mensejahterakan, Antara Peluang Dan Tantangan (Studi Dilingkungan Pemerintah Kota Lhoksuemawe) Muhammad Muhammad; Rudi Kurniawan
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 7, No 2: September 2020
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v7i2.1059

Abstract

The policy of issuing Law Number 6 of 2014 concerning Villages is the basis for allocating funds for development and empowerment of villages, which are the basis of society and the nation at the lowest level of government called Gampong. The funds allocated for the Gampong come from the APBN, Provincial APBD or Regency / City APBK. Through this policy, it is hoped that the Gampong will develop into an independent Gampong that is able to organize and take care of itself. The allocation of Gampong funds is directed to finance government activities, development and community empowerment. Specifically for the economic sector in Gampong, the government established a Village-Owned Enterprise (BUMG) which is a strategic business driver for collective economic development in order to improve the quality of life and create a prosperous society. BUMG is a form of Gampong economic independence with financial support through APBK as a capital to move strategic and potential business units based on local wisdom, with the final hope that there will be a transformation from a helpless village to a more capable and government driven village to a capable independent village organize and take care of itself. BUMG must be able to compete in today's global era with the right strategy, and BUMG must act as a social entrepreneur who not only prioritizes profit but pays more attention to the welfare of the community. To determine the potential business berkearifan riel local businesses, conducted through a SWOT analysis with a focus on internal factors BUMG ie Strength (Strength) and weakness (Weakness) owned and external factors that are Opportunities (Opportunities) and Challenge (Threats).With a SWOT analysis, it finally makes it easier to apply the concept of a plan as a step to develop a future BUMG model.
The Effect of the Covid-19 Pandemic on the Compliance Level of Annual SPT Reporting for Individual Taxpayers at the Pondok Aren Tax Office, South Tangerang City Ambarwati Ambarwati; Indra Sumarna Sobari; Rudi Kristanto
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 8, No 2: SEPTEMBER 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v8i2.1873

Abstract

The Covid 19 pandemic in Indonesia began in early 2020 which caused changes in the economy to become unstable and the wheels of business were hampered or some even stopped their activities.The Covid-19 pandemic has caused open unemployment (TPT) and poverty, the impact experienced by all taxpayers throughout the country is at least enough to make activities in this country not conducive.In order to realize the national economic recovery due to the impact of the Covid-19 pandemic which has experienced a very significant decline and low tax revenues are consequences that the government must accept. Through the Ministry of Finance issued several incentive and relaxation policies in the field of taxation for taxpayers affected by the Covid-19 pandemic.Government policy refers to the efforts made to attract investors in order to encourage economic activity, namely by providing tax incentives and relaxation., with the government policy of the Directorate General of Taxes (DGT) of the Ministry of Finance providing relaxation in the form of simplifying the submission of documents for completing annual notification letters or SPT, in Covid-19 pandemic conditions. This relaxation is given to corporate taxpayers and individual taxpayers.This study is intended to determine whether there is an effect of incentives and relaxation as well as an understanding of tax regulations, the quantitative method used in this study is based on tax rates and the principle of justice for mandatory compliance, during the Covid 19 pandemic, with the level of compliance in reporting the Annual Tax Return of Individual Taxpayers. Utilization of Information Technology has a significant effect on taxpayer compliance. 
Effectiveness Of Applicatison Of Online Objection Submission Service (E-Objection) At The Primary Tax Office Of South Bekasi Ratih Kumala; Agus Subagyo; Dwikora Harjo; Pebriana Arimbhi; Mainita Hidayati
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 8, No 2: SEPTEMBER 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v8i2.1797

Abstract

Along with advances in information and communication technology, the conventional service system has shifted to an electronic-based service system. This encourages the Directorate General of Taxes to take part in carrying out reforms, one of which is by simplifying the online filing procedure for submitting objection letters (e-objection), which has only been running as of August 1, 2020. This study was conducted to see the effectiveness of the application of online objection letter submission services (e-objection) in improving service performance, obstacles that arise and the efforts made by the Primary Tax Office of South Bekasi in improving the service performance of the e-objection feature. This research is a descriptive research with a qualitative approach. Data was collected through observation, interviews and documentation. The results of this study indicate that the e-objection feature has been successfully implemented at the Primary Tax Office of South Bekasi but few people use it. The reason is that the submission of the objection is unpredictable because it is not an obligation. These results are based on problem identification, program success, target success, satisfaction with the program and overall goal achievement on Campbell's theory in regarding criteria for measuring effectiveness. The obstacles faced by the Primary Tax Office of South Bekasi include the lack of campaign and the low quantity and quality of human resources in IT. Therefore, the efforts that need to be made by the Primary Tax Office of South Bekasi are conducting more frequent campaign and increasing the quantity and quality of human resources in IT.
Gaya Kepemimpinan Transformasional Parabela Dalam Pengembangan Pariwisata Di Kabupaten Buton Zainul Abidin; Syahrul Hidayat; La Ode Syaiful Islamy
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 8, No 2: SEPTEMBER 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v8i2.1800

Abstract

This study aims to analyze the transformational leadership style of parebela in tourism development in Buton Regency. This study seeks to explore and understand the parabel leadership style, therefore this study uses a qualitative approach. The results show that Parabela's leadership style has four characteristics, namely having ideal influence, providing inspirational motivation, providing intellectual stimulation, and giving individual attention. Therefore, parabels can be categorized as having a transformational leadership style.
Interorganizational Coordination On Car Free Day For Low Carbon Transportation Wahyudin, Dian; Widianingsih, Ida; Abdullah, Oekan A
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 8, No 2: SEPTEMBER 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v8i2.1799

Abstract

The transportation sector is one of the main contributors to the impact on environmental change due to its role in air pollution, greenhouse gases and CO2 emissions. Effective action is needed to limit the environmental impact of transportation activities. Jakarta is one of the most polluted cities in the world. The DKI Jakarta Provincial Government runs a Car Free Day (CFD) with the aim of reducing pollution and the use of public transportation. This study aims to determine the impact of CFD implementation and inter-organizational coordination that occurs in the implementation of CFD. The research method uses in-depth interviews with participants. The results show that CFD is not optimal in reducing air pollution, but it is very good for programs as a good health campaign tool, getting used to a healthy lifestyle and as a public space. However, the implementation must be improved starting from spatial planning and waste management. Meanwhile, coordination between organizations is still sectoral to achieve the goals of each SKPD
Analisis Implementasi Kebijakan Pengenaan Kompensasi Terhadap Pelampauan Nilai Koefisien Lantai Bangun di Lingkungan Pemerintah Provinsi DKI Jakarta Ady Saputro; Achmad Lutfi
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 8, No 2: SEPTEMBER 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v8i2.1798

Abstract

This study dicusses the space on   the coefficient of the building floor, especially buildings in the DKI Jakarta area in the study of the application of the policy of imposing compensation for exceeding the building floor coefficient value and the factors that influence the implementation of policies within the DKI Jakarta Provincial Government. The purpose of this study is to analyze the implementation of the policy regarding the imposition of compensation for exceeding the building floor coefficient value and find factors that hinder the implementation of the policy implementation. This study uses the theory of Street Level Beauracrats from Michael Lipsky and the theory of influencing factors from Grindle. This research was conducted through an approach through interviews and study literature. This one of the study indicate that the implementation of the policy has been going well, and the community is enthusiastic in responding to every policy issued by the DKI Jakarta Provincial Government. Then a factors that influence the implementation of the policy are the strategic actors involved in formulating policies
Penerapan Electronic Endorsement atas Pemasukan Barang Kena Pajak Berwujud dari Tempat Lain Dalam Daerah Pabean (TLDDP) ke Kawasan Bebas Batam sebagai Purwarupa Pembangunan Ekosistem Kepatuhan Pajak dan Kemudahan Berusaha Ryan Nugraha; Rd Kusyeni
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 8, No 2: SEPTEMBER 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v8i2.1920

Abstract

Electronic endorsement is one of the pivotal policies to provide automation service for the taxpayers and oversee tax compliance in the Free Trade Zone. Therefore, the policy implementation is necessary to be evaluated. Currently, we revealed that the revenue administration faced an absence of an information system to intercept the parties who are not entitled to receive the VAT facility. Furthermore, the remote taxpayers must physically come to the Tax Office when applying for Tax Endorsement. As a result, the compliance cost is increasing. Lastly, the volume of Endorsement documents in the Batam Tax Office is very high, thereby increasing the administration cost for the DGT. To further understand the implementation of electronic endorsement, we interviewed ten stakeholders from the DGT. The writers compiled a matrix to measure policy effectiveness based on four dimensions of Steers Theory, namely management, environment, human resources, and organization. The writers also added another four dimensions in the form of outputs level, satisfaction, product innovation, and intensity achieved based on the theory from Krech et.al. The research showed eight points. First, most informants said improving standard operating procedures, regulations, and IT infrastructures is needed in terms of the management aspect. Second, interoperability cooperation and a new business process are essential. Third, the research showed that the officer conducted professional service for the taxpayers. Fourth, the current Madya Batam Tax Office was still suitable for providing endorsement services in terms of organization. Fifth, most informants support that an easy bureaucracy will improve the services. Sixth, all informants are satisfied with the services. Seventh, the speed of service time is the most important thing at the services level. Lastly, the electronic endorsement policy has been increasing the tax compliance ecosystem. The result suggests that, in general, the Electronic Endorsement policy has been quite effectively implemented, especially in improving tax compliance and ease of doing business in the Batam Free Trade Zone.

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