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Contact Name
Maya Puspita Dewi
Contact Email
maya.pd@stiami.ac.id
Phone
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Journal Mail Official
muniraaa.ms@gmail.com
Editorial Address
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Location
Kota adm. jakarta pusat,
Dki jakarta
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.
Arjuna Subject : -
Articles 208 Documents
Kajian Sara dalam Mewujudkan Good Governance di Bidang Administrasi Perpajakan Selvi Selvi; Maya Puspita Dewi; Agitta Sofyan Purwaningtyas
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.v8i2.1984

Abstract

SARA in Manifesting Tax Administration Good Governance. Low tax compliance means that tax revenue has not been able to reach the target. One of the causes is the lack of resources and authority possessed by the Directorate General of Taxes. This research is to analyze Semi- Autonomous Revenue Agencies (SARA) in manifesting good governance. This study uses a qualitative approach with data collection techniques in the form of observation, interviews and using secondary data. The results show that SARA will give more authority to tax authorities in terms of resource management, policy formulation and decision making so that in some countries SARA has succeeded in increasing tax revenue. However, SARA is also prone to abuse of power, so there is a need for a system to monitor SARA
Strategi Kebijakan Fiskal Dalam Menghadapi Resesi Ekonomi melalui Kebijakan Pajak Agus Subagiyo; Khikmatul Islah; Ratih Kumala; Dwikora Harjo
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.v8i2.1985

Abstract

In the first quarter of 2020, the Gross Domestic Product (GDP) of several countries has clearly illustrated the impact of the Covid-19 outbreak which has affected the decline in economic activity around the world, US (0.3 percent), Germany (-2.3 percent), China (-6.8 percent) and Singapore (-2.2 percent). In response to the global economic downturn, several countries have issued various monetary easing policies and fiscal policy packages with progressive schemes with significant value. The government continues to be aware of current global economic developments and has responded through various domestic fiscal stimulus policies that are provided for health care, protection of vulnerable communities, incentives for affected sectors and strengthening financial stability. One of the focuses is related to tax policy in the midst of a pandemic as a measure to anticipate the threat of a recession. With descriptive qualitative methods through literature studies, tax policies during this pandemic are described. The role of this tax is one of the many alternatives in facing the threat of a recession during a pandemic
Analisis Indeks Kepuasan Masyarakat Pada Mall Pelayanan Publik Kota Bekasi Tahun 2020 Indah Wahyu Maesarini; Dodi Rahmat Setiawan; Diana Prihandini
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.v8i2.1918

Abstract

This study wants to know and analyze the index of community satisfaction with public services at the Bekasi City Public Service Mall. In practice, the sources of information for this research are called informants who are interviewed as a data collection technique, they are figures who are considered capable of providing information related to the concepts being studied, other techniques used are observation and document review. Based on the discussion of the research results, it is concluded that the Bekasi City Public Service Mall in general has been running well according to the applicable rules and regulations, but not yet optimal, namely regarding the building infrastructure which is the place for the Bekasi City Service Mall which is not strategically located on the border of Bekasi City. not in a city that is the center of administrative and environmental activities for the residents of Bekasi City
Implementasi Prepopulated Pajak Masukan Dan SPT Masa PPN Pada Aplikasi Efaktur 3.0 Rd Kusyeni; Ryan Nugraha; Sudarwanto Sudarwanto
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.v8i2.1919

Abstract

The Directorate General of Taxes (DGT) has released the effector application version 3.0, and its implementation is carried out in stages, namely: the first stage is implemented on 1 February 2020 limited to only 4 LTO Tax Service Offices and the Intermediate Tax Service Office, the second stage in June 2020 is implemented to 27 Taxable Entrepreneurs (PKP) at the LTO Tax Service Office and the Intermediate Tax Service Office in Jakarta, the third phase in August at the LTO Tax Service Office and Representative Tax Service Offices in Madya. On 1 October 2020 this version 3.0 effector was implemented nationally. There are several significant changes from the previous ones including: Prepopulated Input Tax, Import Declaration (PIB) and Tax Return (SPT). Prepopulated Input Tax is not a new application, but an additional application from the 3.0 version of E-faktur, this prepopulated technology is useful for reducing manual work that has been done so far inputting Input Tax data and Goods Import Declaration (PIB) data, so as to reduce input errors that have often occurred. Through prepopulated Taxes for Entrepreneurs, Taxable Entrepreneurs (PKP) do not need to input manually and do not need a QR code scanner application because the input tax effectors data on NPWP and PKP is available by the system and the crediting period is available to be selected according to the crediting provisions. For prepopulated PIB, the benefits that are owned are: Taxable Entrepreneurs (PKP) do not need a key in and there is no more error inputting the State Revenue Transaction Number (NTPN) PIB data on the NPWP of Taxable Entrepreneurs (PKP) which is available by the Directorate General of Taxes system ( DJP) and the Directorate General of Tax and Excise (DJPC). Because the Directorate General of Taxes has been connected with the Directorate General of Tax and Excise on a house to house basis. For VAT period reporting, it will be easier with prepopulated reporting through a web-base affectivity of all tax output data and documents uploaded are available when reporting the VAT period e-spt. It is hoped that this feature will help taxpayers in an effort to report SPT correctly, completely and clearly.
Pengaruh Pemeliharaan Aset Dan Kualitas Pegawai Terhadap Optimalisasi Pemanfaatan Aset Di Rumah Sakit Umum Kota Tangerang Selatan Hasim A. Abdullah; Mary Ismowati; Suprapti Widiasih; Fuji Astuti
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 9, No 1: Maret 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v9i1.2367

Abstract

The background of this research is the fact that the optimization of Asset Utilization in General Hospitals in South Tangerang City has not been successful.The purpose of this study is to analyze the effect of asset maintenance and employee quality on optimization of asset utilization at a general hospital in South Tangerang City. The approach used is quantitative. This study uses the correlation method. The population in this study were employees of the General Hospital Administration of South Tangerang City. The sampling technique used is saturated sampling, the number of samples are 35 respondents. This data was analyzed using multiple linear regression analysis. The results showed that asset maintenance and employee quality had a positive and significant impact on the optimization of asset utilization at the General Hospital in South Tangerang City, either partially or simultaneously
Analisis Implementasi Kebijakan Sistem Ganjil Genap Dalam Mengatasi Kemacetan Di Provinsi DKI Jakarta Ahmad Hidayat Rahadian; Munir Saputra; Delfina Ramadhanty
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 9, No 1: Maret 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v9i1.2081

Abstract

Road congestion is a major problem for the City of Jakarta due to the high volume of private vehicles on the road, especially along office roads such as Jalan MH Thamrin, Gatot Subroto and Sudirman area, so that the DKI Jakarta Provincial Government, through the Jakarta Transportation and Transportation Agency, issued a public policy that limits the use of private vehicles with an odd-even system. This study aims to determine the impact of implementing this policy in reducing congestion. The research was conducted using qualitative methods through in-depth interviews with several key informants. The results show that the implementation of this policy has gone well, distances on protocol roads have become shorter, congestion has decreased, and the use of public transportation has begun to increase. However, in its implementation, there are still some obstacles, such as violations by the community and some residents who have more than two private vehicles with different police numbers, so that the results of this implementation are less than optimal. The negative impact of this policy is the discovery of people who falsify their vehicle registration number. Meanwhile, the positive impact is that in the long term this policy will increase the shift of people to use public transportation.
Efektivitas Pertukaran Informasi Otomatis Dalam Menangkal Penghindaran Pajak Chairil Anwar Pohan; Notika Rahmi; Putri Ayu Lestari
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 9, No 1: Maret 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v9i1.1623

Abstract

Global financial transactions are one of the most important issues in the world of taxation. These global financial transactions are often one of the ways for taxpayers to do tax evasion and evasion. As a solution to the problem, the government established the Automatic Exchange of Information (AEoI) which is a system that supports the exchange of taxpayer account information between countries at a certain time periodically, systematically, and continuously from the country of income source or place of storing wealth, to the resident country of the taxpayer. This study was conducted with the aim of analyzing the effectiveness of AEoI in preventing tax evasion. This study used a qualitative research method with a descriptive approach, data collection was obtained through interviews, observation and documentation. The research subject is the Directorate General of Taxes (DGT). The results show that from the perspective of effectiveness, the role of AEoI in preventing tax evasion has so far been quite effective because of the big data from AEoI, but there are still weaknesses of AEoI in the completeness of the incomplete or unequal NPWP system data from partner countries so that DGT meets difficulty in tracing it because there is no control feature on the system in matching the NPWP. In addition, the readiness of the internal system in each country and the different capacities of each country related to the completeness of data from partner countries can affect the quality of data information which can become an obstacle in the exchange of information.
ANALISIS KUALITAS PELAYANAN PUBLIK PADA KANTOR KECAMATAN BUNGO DANI KABUPATEN BUNGO Yunita Sari; H.M. Chotib; Joko Susanto; Zepa Anggrain; Joko Sunaryo
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 9, No 1: Maret 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v9i1.1643

Abstract

The quality of public services is an effort to fulfill everything related to production, services, people, processes, the environment and the needs and desires of consumers in the form of goods and services that are expected to meet the expectations and satisfaction of the community as customers. The purpose of this research is to determine the quality of public services, obstacles, and efforts at the Bungo Dani District Office, Bungo Regency. The research method used is a descriptive method with a qualitative approach. Research data collection techniques with observation, interviews, and documentation with informants totaling 15 people. The results showed that the quality of public services at the Bungo Dani District Office, Bungo Regency, had been applied to the dimensions of Reliability, Responsiveness, and Assurance. However, on the Tangible and Empathy dimensions, there are still indicators that have not been implemented, including the inconvenience of the service place including incomplete facilities and infrastructure and the unfriendliness of the employees in the service process. The inhibiting factors for the implementation of public services at the Bungo Dani District Office are internal and external factors. The internal factor is that the Camat is rarely available in the morning when the community is doing services and asks for legality or the initials of the Bungo Dani Camat. External factors, that is, people who do not carry the PBB payment sign when they want to perform services at the Bungo Dani District Office. Efforts are being made to overcome obstacles to the quality of public services at the Bungo Dani District Office by informing people who are in the process of serving with the Camat in the future to come to the Bungo Dani District Office during the day or from 10.00 am, because if it is too early the Camat there is still work to be done. Make notes at the service counter and borrow PBB from close relatives or have a clear reason if the community does not bring PBB.
Analisis Implementasi Kebijakan Pendidikan Pembelajaran Jarak Jauh Pada Masa Pandemi Covid 19 Akhya Ansori
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 9, No 1: Maret 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v9i1.2080

Abstract

Learning is a core activity in an educational process. Learning can be carried out in class or distance if necessary if there are obstacles to meet in a class due to situations and conditions that do not allow. This study aims to determine (1) the distance learning system that is applied, (2) the impact of the distance learning system on student achievement, (3) the constraints in implementing the distance learning system. The research method used in this study is a qualitative method with a type of descriptive qualitative research approach. The results of this study indicate that the implementation of distance learning still has many obstacles such as inadequate equipment and poor internet connections, besides that the increase in learning success is still small and ineffective.
Efektivitas Layanan Aplikasi Samsat Mobile Jawa Barat Dalam Upaya Meningkatkan Kepatuhan Wajib Pajak Kendaraan Bermotor Pada Masa Pandemi Covid-19 Di Kota Bekasi Ridwal Ridwal
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 9, No 1: Maret 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v9i1.2368

Abstract

Motor vehicle tax is one of the most potential sources of Locally-Generated Revenue (PAD). Therefore, the government innovates motor vehicle tax payment services through, one of them, the SAMBARA (West Java Samsat Mobile), the SAMBARA application is an application that can be used to make tax payments motorized vehicles using a smartphone, with this application taxpayers can still carry out their tax obligations during the Covid-19 pandemic. This study was conducted to analyze the effectiveness of the Sambara application service in an effort to improve taxpayer compliance in paying motor vehicle taxes during the Covid-19 Pandemic in Bekasi City, the obstacles that emerged in the Sambara Application service, and the efforts made by the Samsat and Taxpayersto overcome them. The research method used is a qualitative approach with descriptive research type. This research was conducted at the Bekasi City Samsat Joint Office and the informants in this study were Motor Vehicle Taxpayers who used the Sambara application. The results of this study indicate that the West Java Samsat Mobile Application (Sambara) service is still not effective. In percentage, the number of motor vehicle taxpayers who use the application is still very low, i.e 0.00% in 2018, 0.82% in 2019, and 2.06% in 2020 if the percentage result is less than 75%, then it’s classified as ineffective. Thus, the Sambara application is said to be ineffective in increasing the compliance of motor vehicle taxpayers in Bekasi City.

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