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INDONESIA
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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Analisis Strategi Pemungutan Pajak Reklame Dalam Upaya Meningkatkan Pendapatan Daerah Di Badan Pengelola Keuangan Daerah Kota Tangerang Tahun 2020-2022 Pratama, Rikardo; Fiatri, Lisa Arisa; Pribadi, Jiwa
Reformasi Administrasi Vol. 11 No. 1: Maret 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v11i1.4067

Abstract

Billboard tax collection strategies are methods used to achieve targets in their realization. This study aims to identify several billboard tax collection strategies at the Regional Financial Management Agency of Tangerang City from 2020 to 2022. This research employs a descriptive qualitative method, with data collection techniques including observation, interviews, and documentation. The informants were selected using purposive sampling techniques and are experts in this field. The study results indicate that the strategies for billboard tax collection to increase regional revenue at the Regional Financial Management Agency of Tangerang City have not been maximized in their implementation, failing to meet the targets. The implementation process still encounters obstacles that affect the strategies for billboard tax collection. Several measures to optimize these strategies include sending reminders to billboard taxpayers about their obligations, providing educational socialization to taxpayers, improving the application to prevent errors, and ensuring proper maintenance.
Inovasi Kebijakan Publik Pemerintah Daerah DKI Jakarta dalam Mendorong Pertumbuhan Ekonomi Kreatif Patria, Yoka Mai; Suwarta, Firdaus
Reformasi Administrasi Vol. 10 No. 2: September 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v10i2.3610

Abstract

The creative industry has the potential to generate unique products and services that are in demand both in the local and international markets. Public policy innovation becomes highly relevant. The local government of DKI Jakarta needs to develop policies that support the growth of the creative economy sector, such as providing adequate facilities and infrastructure, mentoring and training for creative industry players, as well as promoting and marketing local products. This study aims to analyze the effectiveness of public policy innovation implemented by the local government of DKI Jakarta in driving the growth of the creative economy. The research aims to examine the policies adopted by the local government and evaluate their impact on the growth of the creative economy sector in DKI Jakarta. The research method utilizes a qualitative descriptive approach with secondary data or literature review. The conclusion of this study is that the public policy innovation implemented by the local government of DKI Jakarta has a significant effectiveness in driving the growth of the creative economy. Through the adoption of policies such as establishing creative spaces, support programs, and relevant regulations, the local government has created an environment conducive to the development of the creative economy sector. Relevant data shows an increase in the number of creative industry players, job opportunities, and the quality of products and services produced by creative industry players in DKI Jakarta.    
Tingkat Kepatuhan Wajib Pajak UMKM Dan Kontribusinya Terhadap Penerimaan Pajak Penghasilan (PPh) Pada Kantor Pelayanan Pajak (KPP) Pratama Tanjung Priok Periode 2020-2022 Indriani, Putri; Andayani, Endro; Suryana, Ade
Reformasi Administrasi Vol. 11 No. 1: Maret 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v11i1.3638

Abstract

Penulisan ini untuk mengetahui prosentase tingkat kepatuhan pelaporan Surat Pemberitahuan (SPT) Wajib Pajak UMKM dan kontribusinya terhadap penerimaan pajak PPh Orang Pribadi dan UMKM pada Kantor Pelayanan Pajak (KPP) Pratama Jakarta Tanjung Priok Periode 2020-2022. Dasar hukumnya UU PPH dan  Peraturan Pelaksanaan lainnya. Metode pengamatan yang digunakan oleh penulis adalah pengamatan kualitatif berdasarkan studi dokumen, pustaka dan wawancara dengan informan. Berdasarkan hasil pengamatan penulis, jumlah seluruh Wajib Pajak yang lapor SPT dibagi dengan jumlah Wajib Pajak yang wajib menyampaikan Surat Pemberitahuan (SPT) Tahunan mengalami kenaikan dari tahun 2020 sampai dengan 2022, dengan kriteria sangat tinggi karena mencapai lebih dari 90%, sedangkan tingkat kontribusinya naik turun yaitu pada tahun 2020 : 0,44%, Tahun 2021 : 1.01% dan Tahun 2023 : 0.95%, jika di rata-rata hanya 0,91%, dengan kriteria tidak berkontribusi.Keterbatasan data target penerimaan UMKM tidak ada.
Efektivitas Penerapan Sistem Informasi Pemerintahan Daerah dalam Pengelolaan Keuangan Daerah Kota Bekasi Firdaus, Yuladzul Fitrohtil Huda; Cholik, M. Agus
Reformasi Administrasi Vol. 11 No. 1: Maret 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v11i1.4073

Abstract

This study aims to determine the effectiveness of the implementation of the Regional Government Information System/Sistem Informasi Pemerintahan Daerah (SIPD) in the financial management of Bekasi City. This research uses a descriptive qualitative method with data collection techniques including interviews, observations, and documentation. The analysis of this study considers aspects of Performance Expectancy, Effort Expectancy, Social Influence, and Facilitating Conditions based on the effectiveness indicators of information systems according to the UTAUT (Unified Theory of Acceptance and Use of Technology) theory. The results of the study indicate that the implementation of SIPD has not been effective in achieving quality regional financial management in Bekasi City. This is evidenced by the numerous obstacles in using SIPD that affect aspects of performance expectancy, effort expectancy, social influence, and facilitating conditions. The main obstacles identified include difficulties in accessing the application and a lack of features that can accommodate the entire process of regional financial management. Regarding social influence, regulatory pressure from the Minister of Home Affairs Regulation Number 70 of 2019 is the sole factor for SIPD usage. From the aspect of facilitating conditions, it is shown that the facilities owned by the Bekasi City Government are adequate for SIPD implementation, but the facilities provided by the Ministry of Home Affairs are not yet optimal, thereby hindering the application of SIPD in regional financial management.
Pengaruh Intensitas Aset Tetap, Intensitas Persediaan dan Pertumbuhan Penjualan terhadap Penghindaraan Pajak Witanti, Riska Rokhmah; Nursita, Meta
Reformasi Administrasi Vol. 11 No. 1: Maret 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v11i1.3578

Abstract

Penelitian ini bertujuan untuk memperoleh secara empiris pengaruh Aktiva Tetap, Intensitas Persediaan dan Pertumbuhan Penjualan terhadap Penghindaran Pajak. Jenis penelitian yang digunakan adalah kuantitatif dengan metode asosiatif. Populasi penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018–2020. Jenis data yang digunakan adalah data sekunder berupa laporan keuangan tahunan. Jumlah perusahaan yang dijadikan sampel penelitian sebanyak 11 perusahaan dengan periode penelitian 5 (lima) tahun, sehingga diperoleh data observasi sebanyak 55 perusahaan. Pengolahan data menggunakan Program Microsoft Office Excel dan Program Statistik Eviews 12 dengan mengumpulkan data-data terkait kemudian menganalisis statistik deskriptif, uji kesesuaian model, uji asumsi klasik, analisis regresi data panel, uji statistik F, uji statistik t dan koefisien determinasi. Hasil uji statistik F menunjukkan bahwa Intensitas Aset Tetap, Intensitas Persediaan dan Pertumbuhan Penjualan berpengaruh secara simultan terhadap Penghindaran Pajak. Hasil uji statistik t menunjukkan bahwa Intensitas Aset Tetap dan Intensitas Persediaan secara parsial tidak berpengaruh terhadap penghindaran pajak, Pertumbuhan Penjualan secara parsial berpengaruh terhadap Penghindaran Pajak.  
Analisis Penerapan Digitalisasi Administrasi Perpajakan Dalam Upaya Mengoptimalkan Penerimaan Wajib Pajak Orang Pribadi Dimasa Pandemi Covid-19 Pada KPP Pratama Tanah Abang Tiga Jakarta Tahun 2020 Kantiningrum, Diajeng Dara Ayu; Ramdan, Alief
Reformasi Administrasi Vol. 11 No. 1: Maret 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v11i1.3787

Abstract

The phenomenon behind this research is the increasingly rapid development of technology and the Covid-19 pandemic which has prompted the Directorate General of Taxes (DGT) to make efforts to implement digitalization of tax administration. This is done as a response to the regulation on limiting taxpayer visitors at the tax office by the government in face-to-face services. This digitalization requires taxpayers to take care of tax administration electronically or online through the DJP Online application. This study aims to determine the relationship between tax services and taxpayer compliance in an effort to optimize individual tax revenues during the Covid- 19 pandemic. This research was conducted at the Primary Tax Office of Tanah Abang Tiga, Jakarta. The author used a descriptive qualitative research method, where data was collected through interviews, observation, and documentation and the results are described as was during data collection. The data collected consisted of primary data, namely the result of interviews, and secondary data, namely documentation of data at the the tax office. The results of this study indicate that: (1) The implementation of tax administration digitalization works well and is effective in optimizing individual tax revenue during the Covid-19 pandemic; (2) inhibiting factors in the application of tax administration are the taxpayer's lack of understanding of technology, lack of infrastructure and personnel and IT resources, internet network problems, systems that are not well prepared, and restrictions on taxpayer visits to the tax office; and (3) the driving factor in the application of tax administration digitalization is that the DGT is motivated to update servers and data and the Account Representative (AR) is active in approaching taxpayers.
Efektivitas Pemeriksaan Pajak Dalam Upaya Meningkatkan Kepatuhan Wajib Pajak Di Kantor Pelayanan Pajak Pratama Jakarta Setia Budi Tiga Wahyudin, Dian; Husada, Adithya; Ansori, Akhya
Reformasi Administrasi Vol. 11 No. 1: Maret 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v11i1.4076

Abstract

Tingkat kepatuhan formal Wajib Pajak masih belum memuaskan jika dikaitkan dengan self assessment system karena masih terdapat kesenjangan yang cukup tinggi. Untuk itulah perlu dilakukan pemeriksaan pajak sebagai tindakan pengawasan. Melalui pemeriksaan, diharapkan dapat meningkatkan kesadaran Wajib Pajak memenuhi kewajiban perpajakannya dan meningkatkan penerimaan pajak. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan jenis studi kasus. Penulis menggunakan pendekatan sasaran, pendekatan sumber dan pendekatan proses untuk menganalisis efektifitas pemeriksaan pajak sebagai tindakan pengawasan self assessment system dan penunjang penerimaan pajak. Hasil penelitian menunjukkan bahwa pemeriksaan pajak cukup efektif sebagai tindakan pengawasan self assessment system. Ini dibuktikan dengan adanya perubahan perilaku dari para Wajib Pajak yang telah diperiksa. Namun tidak cukup efektif sebagai penunjang penerimaan pajak. Faktor yang menjadi penghambat antara lain banyaknya data yang harus diolah dan dianalisis, sarana dan prasarana dengan kemampuan yang terbatas. Upaya-upaya yang dilakukan penyediaan sarana prasarana, khususnya komputer, yang dapat mengolah dan menganalisis data dalam jumlah besar dan cepat, optimalisasi data dari pihak internal dan mensiasati pemeriksaan lapangan menggunakan zoom dan lebih selektif.  
Analisis Intensifikasi Pajak Restoran terhadap Peningkatan Penerimaan Pajak Daerah di DKI Jakarta Tahun 2020 – 2022 Ana Chaerunisyah 1 , Ambarwati 2* , Nissa Oktiva 3 Chaerunisyah, Ana; Ambarwati, Ambarwati; Oktiva, Nissa
Reformasi Administrasi Vol. 11 No. 1: Maret 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v11i1.3668

Abstract

Restaurant Tax is a tax on services provided by restaurants. The phenomenon in this research is the Restaurant Tax Revenue that has not yet reached the specified target due to the Covid-19 pandemic. Taxpayers have faced difficulties in paying taxes, resulting in reduced income collection. Many registered Restaurant Tax taxpayers do not meet their Tax Payment Obligations. Furthermore, public awareness of taxation remains limited. This research aims to investigate and analyze the intensification of restaurant tax collection and its impact on the increase in Regional Tax Revenue in DKI Jakarta. It also explores the obstacles faced and the efforts made by the Regional Revenue Agency (BAPENDA) of DKI Jakarta to boost Regional Tax Revenue. This study employs a descriptive qualitative research method, collecting data through Observation, Interviews, and Documentation at the BAPENDA DKI Jakarta Office. The research findings indicate that the intensification of Restaurant Tax Collection for the increase in Regional Tax Revenue has not been successful. This is evident from the failure to achieve the revenue target and realization of Restaurant Tax Collection in DKI Jakarta from 2020 to 2022. This situation can be attributed to the Covid-19 pandemic and inadequate Tax Payment outreach efforts. BAPENDA DKI Jakarta’s initiatives include conducting Inspections, Providing Socialization and Education, Improving Service Quality, Implementing Tax Collection for Restaurant Tax taxpayers and Offering Extended Time for Restaurant Tax Calculations.
Penerapan Inovasi Website Jakarta Enterpreneurship (Jakpreneur) Dalam Peningkatan Kesejahteraan Usaha Mikro Kecil Dan Menengah Di Kecamatan Cakung Ruchmadiansyah, M.E.; Islah, Khikmatul
Reformasi Administrasi Vol. 11 No. 1: Maret 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v11i1.4045

Abstract

Fenomena permasalahan dan kendala yang dihadapi oleh para pendamping pada website Jakpreneur di Kecamatan Cakung adalah kurangnya sosialisasi kepada peserta Jakpreneur terkait manfaat dari keikutsertaan Jakpreneur, belum adanya media komunikasi yang efektif untuk edukasi terkait pengisian data dan proses reaktivasi peserta Jakpreneur dan masih terjadi misskomunikasi oleh peserta Jakpreneur terhadap keikutsertaan kurasi untuk kegiatan pemasaran. Penelitian ini bertujuan untuk menganalisis mengetahui solusi dari kendala pada penerapan website Jakpreneur dalam peningkatan kesejahteraan UMKM di Kecamatan Cakung. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Teknik analisis data yang digunakan dalam penelitian kualitatif mencakup transkip hasil wawancara, reduksi data, analisis, interpretasi data dan dilakukan uji keabsahan data dengan triangulasi. Hasil penelitian menunjukkan bahwa penerapan inovasi website Jakpreneur dalam Peningkatan Kesejahteraan UMKM di Kecamatan Cakung berjalan dengan baik dengan kendala kurangnya sosialisasi kepada masyarakat, masih ada anggota yang gagap teknologi, kesalahan dalam pengisian data, seringnya pemakaian internet yang error dan gangguan signal. Upaya yang dilakukan untuk mengatasi kendala yaitu dengan optimalisasi digital, dengan One Time Password (OTP), memberikan turotial penggunaan website jakpreneur, diberikan bimbingan dan pelatihan, pihak pendamping harus selektif dalam memberikan informasi dan sering berkomunikasi, penambahan fitur atau kemudahan untuk mengakses dan adakan sosialisasi kepada masyarakat.
Implementasi Kebijakan Sistem Kalkukasi Simulasi Retribusi (Sikasir) Online Dalam Peningkatan Pelayanan Di Dpmptsp Kota Depok Meyandasari, Berlian; Mulyadi, Mohammad
Reformasi Administrasi Vol. 11 No. 2: September 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v11i2.4187

Abstract

Retributions became a complex problem in 2023 after the Depok City Inspectorate carried out an inspection at the Depok City DPMPTSP and found that there were retribution receivables amounting to IDR 16,000,000,000.00 caused by many building permit applicants who did not continue with their building permits because they did not pay the retribution. Applicants for building permits do not pay their levy bills due to several factors, one of which is that the applicant does not know the amount of the levy before carrying out the permit so that when the levy bill appears and the amount is high, the applicant feels that someone is "playing". Information related to this levy was deemed not transparent, so DPMPTSP Depok City implemented SIKAR Online. In this research, researchers used Hamdi's policy implementation theory (2015) and qualitative methods with a descriptive approach, data collection techniques by interviewing relevant informants and documentation

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