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JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani

reformasi
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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 208 Documents

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PELUANG DAN TANTANGAN “BIG DATA” DALAM MEMBANGUN “SMART CITY” UNTUK SISTEM TRANSPORTASI Dian Wahyudin
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 5, No 2: September 2018
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

This article aims to provide an overview of the opportunities and challenges of "Big Data" in building "smart city" for transportation systems. The method of research in this paper is descriptive qualitative by using literature review as primary data and synthesis from several journals both international and national. In this digital era, big data can be used by business people in determining business strategy. As for academics can be used as innovation in doing research, although there are still obstacles. For the government can be used as the basis for references to issue policies in building smart city especially transportation system that pay more attention to environmental factors and quality of life of the community so as to support sustainable development program

ANALISIS IMPLEMENTASI PRINSIP KEADILAN DALAM PROSES PENYELESAIAN KEBERATAN PAJAK PADA DIREKTORAT JENDERAL PAJAK Devi Purnama Sari
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 3, No 1: March 2016
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

This research is performed to analyze if Tax Objection process has fulfilled the equity principle, to find obstacles in fulfilling the equity principle in the Objection process and also to find the ideal model of Tax Objection Process so that equity principle can obtained by the tax payers. The research is performed using qualitative method through observation, documentation study and interviewing 10 experienced informants in taxation. According to the research known that the equity principle has not been fulfilled in the Objection process, these happens because of some obstacles for instance the psychological matter met by the tax authority whom have to fulfill revenue target from tax payers, lack of understanding from both Tax payers and fiscus regarding tax regulations, the DGT internal policy to “Decline” any of Tax Objection request from Tax payers and also traumatic problem of fiscus for having GT-like case and/or criminalization case of tax authority by the DGT. Finally, the ideal model proposal concerning Tax Objection Institution is to shifted from DGT to be directly under the Ministry of Finance or upgraded the institution to be a pure court in the environment of justice power by establishing Tax Court Level I and the existing Tax Court to be a Higher Tax Court.

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

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.

EVALUATION OF TAX AMNESTY POLICY IN AN EFFORT TO INCREASE TAX REVENUE Chairil Anwar Pohan; Mega Kusuma; Pebriana Arimbhi
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 6, No 1: Maret 2019
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

This study aims to analyze Tax Amnesty in an effort to increase tax revenues, in conformity with the theory/rules/principles of Taxes, and to analyze taxpayer compliance in paying taxes in the framework of Tax Amnesty in reporting business activities and paying taxes. The method that will be used in this study is a qualitative descriptive research method. The technique of collecting data is done by in-depth interviews, observations, literature studies and documentation. The aim of the tax amnesty is to accelerate growth and economic restructuring through the transfer of property, which will have an impact on increasing domestic liquidity, improving the Rupiah exchange rate, decreasing interest rates and increasing investment. Encouraging tax reform towards a more just taxation system and the expansion of a more valid, comprehensive and integrated taxation database, in addition to increasing tax revenues is also another goal of tax amnesty. The government's efforts to attract public funds that have been parked in other countries' banks are the goal of tax amnesty, but unfortunately despite various efforts to build the willingness of taxpayers to join the Tax Amnesty, some taxpayers only declare their assets but the funds are not repatriated to Indonesia. On the other hand, the realization of ransom receipts did not reach the target. Therefore post-tax amnesty policy needs to be strengthened by tax audits and the implementation of AEoI.

ANALISIS POTENSI PAJAK PARKIR DALAM MENINGKATKAN PENERIMAAN PAJAK DAERAH DI KABUPETEN KARAWANG Agus Subagiyo
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 5, No 2: September 2018
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Regional Tax according to Law No.34 of 2000 as amended the latest by Law number 28 of 2009 that Regional Tax is the contribution of taxpayers to regions that are owed by an individual or a body that is compelling based on the law, with no reward directly and used for regional needs for the greatest prosperity of the people. The basis for tax collection is carried out by the regional Government in accordance with law number 32 of 2004 as ammanded by Law No. 12 of 2008 concerning regional autonomy wich states that the government and the people in the regionsare allowed to take care or their own households responsibly. Karawang regency is famous for its parking tax revenue target and realization of parking tax which continues to increase every year.increasing the target every year within the last three years 2015-2017 is based on the achievement of the parking tax realization received. When viewed in terms of the determination of the largest target number, it accurred in 2017, which amounted ti IDR 4,000,000,000 from the previous year 2016, which was IDR 1,750,000,000 which increased by IDR 2,250,000,000. If seen from the realization, the biggest income occured in 2017 with the total realization of Rp.3,063,776,838 with a percentage of 76.59% but was not achieved when viewed against the target of the determination. In terms of achieving the target, the biggest percentage occurred in 2016 with a realization of Rp.1,950,622,021 with a percentage of 111.46%. with the failure to achieve the target in 2017, there are obstacles that arise during the implementation process in the field

ANALISIS PERUBAHAN TARIF PAJAK DAERAH BERDASARKAN UU NO.28 TAHUN 2009 TENTANG PAJAK DAERAH DAN RETRIBUSI DAERAH (STUDI KASUS: PAJAK KENDARAAN BERMOTOR (PKB) DI PROVINSI DKI JAKARTA) Mainita Hidayati
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 3, No 1: March 2016
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Penelitian ini membahas tentang perubahan tarif pajak daerah berdasarkan UU No. 28 tentang Pajak Daerah dan Retribusi Daerah (Studi Kasus : Pajak Kendaraan Bermotor (PKB) Di Propinsi DKI Jakarta) dalam bahasannya juga menganalisis mengenai tarif progresif, earmarking dan potensi peningkatan penerimaan Pajak Kendaraan Bermotor. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Hasil penelitian menyarankan bahwa penerapan tarif progresif harus disertai dengan perbaikan sistem adminitrasi melalui Single Identity Number (SIN) untuk mencapai hasil yang optimal, menaikkan tarif pajak parkir dan retribusi parkir, dan potensi peningkatan penerimaan Pajak Kendaraan Bermotor dengan memungut Pajak Kendaraan Bermotor atas kendaraan pemerintah.

ANALISIS IMPLEMENTASI KEBIJAKAN SISTEM ELECTRONIC FILING SEBAGAI UPAYA MENINGKATKAN KEPATUHAN WAJIB PAJAK DALAM PENYAMPAIAN SURAT PEMBERITAHUAN TAHUNAN KEPADA KPPPRATAMA TANGGERANG BARAT TAHUN 2013, 2014, DAN 2015 Atong Soekirman; Hasan Rachmany; Veronica Very Happy
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 5, No 2: September 2018
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

The Analysis of Implementation Policy’sElectronic Filing System for Compliance of tax payer improvement on communicating SPT to KPP Pratama’s West Tangerang 2013, 2014, & 2015. The purpose of this research is to know the implementation’s policies of e- Filing for compliance of tax payer improvement on KPP Pratama’s West Tangerang 2013, 2014, & 2015. Theory in this research refers to George Edward lII’s theory, there are four factors that influence of implementation’s policy such as : communication, resources, disposition / nature, and a bureaucracy’s structure. This research using inductive analysis’ method. Datas obtained by depth interviews, direct observation and documentation research. The subject of this research is tax officials, tax payer, and academics with informants determination using purposive sampling’s technique. This research through validity test with four test criteria credibility, transferability, dependability, and confirmability. Based on the analysis, it showed that: there is an increasing amount of their annual tax return submitted by e-Filingfrom 2013 amounted to 18,397 and in 2014 amounted to 25,552 and in 2015 amounted to 54, 693, it proves that the implementation of policies on e-Filing going well and can be received by the taxpayer.

KEPENTINGAN KEBIJAKAN PEMBUATAN PERATURAN DAERAH PROVINSI DAERAH KHUSUS IBUKOTA (DKI) JAKARTA NO. 4 TAHUN 2007 (PENGENDALIAN, PEMELIHARAAN DAN PEREDARAN UNGGAS) DAN IMPLIKASINYA TERHADAP USAHA PENDISTRIBUSIAN UNGGAS DI DKI JAKARTA Siti Mariam
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 3, No 1: March 2016
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

This research was conducted to find out the following matters: (1) the juridical, philosophy, and sociology aspects of DKI Jakarta Province regulation on poultry distribution, (2) observing and analyzing the poultry relocation and distribution in DKI Jakarta Province, (3) analyzing the implication of local regulation number 4 year 2007 in poultry business.This research was conducted based on local regulation number 4 year 2007 which was supported by legal documents from competence resources in poultry business. The data collected was supported by library research, scientific literatures, books, scientific magazines/journals, statistic data, scientific articles, and reports, and interview to the poultry businessmen. The data was analyzed by using qualitative and quantitative methods due to the type of this research as descriptive study and was legal normative research study.The discussion came to the finding that the importance of composing local regulation policy in DKI Jakarta Province number 4 year 2007 was to prevent the disseminating and the spreading of avian influenza in order to protect the community and to provide economic opportunity for local government or private sectors to manage the chicken accommodating location (TpnA) and the chicken butchering location (TPA) in order to get income. By deciding the TpnA and TPA in five location, it caused the accommodation and the butchering industries more concentrated and decrease the competition intensity in poultry business. PT Kartika Eka Dharma in west Jakarta and PT Dharma Jaya as well as PD Dharma Jaya that were appointed as chicken butchering location and chicken accommodating location operators became the form of government discrimination toward the poultry businessmen.

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

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.

ANALISIS EFEKTIFITAS PAJAK REKLAME DALAM MENINGKATKAN PENERIMAAN PAJAK DAERAH DI KOTA BEKASI Ratih Kumala
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 6, No 1: Maret 2019
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

One source of Regional Revenue is local tax, one of which is advertisement tax. The formulation of this problem is how the effectiveness of advertisement tax on Regional Tax Revenues in the City of Bekasi in 2013-2017. This research method uses a qualitative descriptive method. The results of this study indicate that the advertising tax effectiveness is classified as not yet effective. Realization of regional tax in 2013 was 97.88%, in 2014 it decreased by 71.99%. In 2015, it decreased again by 58.80%, in 2016 it decreased again by 43.61%. 2013 decreased by 29.36%. The decline in 2013-2017 was due to the implementation of advertisement tax collection which often occurred misunderstanding between taxpayers and the government of the city of Bekasi. And some ways that can be done to achieve the target of advertisement tax revenue is to disseminate and educate about the importance of paying taxes to the public, and improve services for the convenience of taxpayers, cooperate and embrace advertising services.

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Contact Name
Maya Puspita Dewi

Contact Email
maya.pd@stiami.ac.id

Phone
-

Journal Mail Official
muniraaa.ms@gmail.com

Editorial Address
-

Location
Kota adm. jakarta pusat,

Dki jakarta

INDONESIA