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[ANALISIS PELAKSANAAN PENGAWASAN PENGENAAN PAJAK PENGHASILAN ATAS PENGHASILAN YOUTUBERS PADA DIREKTORAT JENDERAL PAJAK TAHUN 2018 ]]>
<![CDATA[Ainul Dian Lestari]]>;
<![CDATA[Safri Nurmantu]]>;
<![CDATA[Resista Vikaliana]]>
<![CDATA[ Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 6, No 2: September 2019 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/reformasi.v6i2.528
<![CDATA[The phenomenon of technological development at this time resulted in many types of new jobs that have sprung up. The new types of work include programmers, and YouTubers. Both types of work each use a different social media platform for their work media. If a celebgram uses Instagram, Youtuber uses YouTube as a creative platform for his work.Based on this, the study would like to know the process of implementation of supervision carried out by the Directorate General of Taxes in overseeing the potential income tax arising from the income of Google AdSense. In detail, the purpose of this study is to analyze the implementation of the supervision of income taxation on adsense income received by Youtubers, analyze the inhibiting entities that are simultaneously interrelated with the implementation of the supervision of the imposition of income tax youtubers, as well as analyze the driving entities that are simultaneously interrelated with the implementation of the imposition of supervision YouTubers income tax. The study was conducted with a qualitative approach. Informants consist of the Directorate of Potential Compliance and Tax Revenue/ PKP Directorate, 2 (two) Youtubers, in this case the intended Youtuber is a YouTuber who has received income from Google Adsense and 1 (one) Academic Lecturer. Data were analyzed using the Huberman Miles Model.The results showed that the supervision process carried out by the Directorate General of Taxes in order to monitor the potential tax arising from adsense income is not effective. Simultaneous inhibiting entities that are interrelated with the implementation of supervision over the imposition of income tax on income of the youtubers is that the Directorate of Potential Compliance and Tax Revenue/ PKP Directorate does not have the overall Taxpayer Youtuber data, so that the identification of WP youtuber compliance is not comprehensive and the AdSense revenue calculation scheme conducted by Google is unknown to the PKP Directorate . The Supporting Entity is simultaneously interrelated with the implementation of the supervision of the imposition of income tax on income of youtubers is to socialize the imposition of income tax arising from adsense income to the youtubers and follow up on cooperation with Google from the regulatory channel..]]>
<![CDATA[ANALISIS MANAJEMEN KEARSIPAN DI KANTOR KECAMATAN JAGAKARSA KOTA ADMINISTRASI JAKARTA SELATAN ]]>
<![CDATA[Yuniasih Yuniasih]]>;
<![CDATA[Bambang Irawan]]>
<![CDATA[ Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 5, No 1: March 2018 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/reformasi.v5i1.468
<![CDATA[The phenomenon that made the object of writing is the management of archives in the Office of District Jagakarsa City Administration South Jakarta is still problematic in its management. The purpose of writing is (1) To explain the implementation of archival management (2) To determine the factors inhibiting the implementation of archival management (3) To know the efforts and follow-up in archives management Jagakarsa District Office. Writing method used is descriptive qualitative method. The data collection was done by bibliography study and interview guide. Determination of informant writing as much as 5 informant writing. Analysis of archives management indicators at Jagakarsa Sub-district Office are 8 (eight) indicators, namely: recording, controlling, distribution, storage, maintenance, monitoring, transfer and destruction.Based on the discussion of the results obtained the conclusion, namely: (1) Archives management in the Office District Jagakarsa South Jakarta Administration has not run optimally and well. This can be seen from the recording process that is still using the agenda book, not yet computerized; Control processes that are not yet optimal; the distribution process that still uses the disposition sheet so it has not gone well; Maintenance process not implemented; (2) Obstacles encountered in the management of archives at the Jagakarsa District Office of South Jakarta Municipality are the means and infrastructure are not yet available, the budget is still very low, human resources are not yet competent in the management of the archives; (3) The efforts undertaken to deal with the constraints found in the management of archive management in sub-district jagakarsa is the communication between the managerial areas not yet one door managing the archives properly and correctly so that it needs to be made one door management of the archive management and if necessary appointed special officials who handle the archives at the Jagakarsa Sub-district Office.]]>
<![CDATA[PELAKSANAAN PEMENUHAN KEWAJIBAN PAJAK PENGHASILANPASAL 23 ATAS JASA MAKLON PADA PT. PRIMA JIREH TAHUN 2015 DI JAKARTA ]]>
<![CDATA[Ade Suryana]]>;
<![CDATA[Devi Purnama Sari]]>;
<![CDATA[Desy Nur Fadhilah]]>
<![CDATA[ Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 2, No 3: Agustus 2015 (Spesial Issues) ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/reformasi.v2i3.603
<![CDATA[Article 23 Income Tax is a tax deducted from income received or obtained by a Domestic Taxpayer (individual and entity) and Permanent Establishment (BUT) originating from capital, delivery of services or other activities other than those deducted by PPh 21. Purpose from this research is to find out whether the implementation of the Income Tax Article 23 deduction, deposit and reporting on PT Prima Jireh is in accordance with the applicable laws and regulations. One effort in collecting data on this final project is by conducting observations where the author conducts an internship. From the research conducted, it can be concluded that the implementation of Article 23 Income Tax deductions and deposits made by the company is not in accordance with the applicable laws and regulations because there are still Article 23 Income Taxes that have been late deposited and reported.]]>
<![CDATA[PROSEDUR PENETAPAN NOTA PEMBETULAN (NOTUL) DI KANTOR PELAYANAN UTAMA BEA DAN CUKAI TIPE A TANJUNG PRIOK JAKARTA ]]>
<![CDATA[Jiwa Pribadi Agustino]]>;
<![CDATA[Endro Andayani]]>;
<![CDATA[Christovorus Anggoro Bani Kasapto]]>
<![CDATA[ Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 4, No 1: March 2017 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/reformasi.v4i1.586
<![CDATA[Cost in is the tax of the country depand from rules constitution for the things that come in to pabean area. From there the subyek of this final duty is How The Prosedure of Confirmatiom Correcting Note (NOTUL) at the Office of First Service Bea and Cukai type A Tanjung Priuk Jakarta. . Achivement from making this materi is to know the Prosedure of Confirmation Correcting Note (NOTUL) at the Office of First Service Bea Cukai Type A Tanjung Priuk Jakarta. The writer using some of the method collecting data with looking for dates from the countries that connacting import. The observation method that to do on this final duty from the study of the closing observation, collecting data method and dooing interview with the subyek. The Conclusion is Based on the Procedure of Stipulation of Notice in the Office of Main Customs and Excise Type A Tanjung Priok Jakarta in the period of 2017 is in accordance with the Law Number 17 of 2006 on the amendment to Law Number 10 Year 1995 About Customs.]]>
<![CDATA[Upaya Penurunan Emisi GRK Melalui ”Green Building” ]]>
<![CDATA[Akhya Ansori]]>;
<![CDATA[Dian Wahyudin]]>
<![CDATA[ Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 7, No 1: March 2020 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/reformasi.v7i1.832
<![CDATA[Climate change is a problem that requires integrated action at various levels of government and also in the fields of politics, economics and society. National, regional and local governments have different and complementary roles in developing mitigation strategies and climate adaptation. This research aims to provide an overview of how Green Building is one of the mitigation strategies to reduce GHG emissions. The method used in this study is qualitative research, to analyze the scientific literature that has been produced regarding green building mitigation strategies. The results showed that the Green Building mitigation strategy gave a significant contribution in reducing GHG emissions. There were only a few factors that were still a barrier to reducing GHG emissions through Green Building, namely law enforcement and many buildings that already existed had not applied the Green Building concept issued by government.. In addition, the handling of climate change cannot be carried out by stakeholders only but must involve community and private participation.]]>
<![CDATA[MEWUJUDKAN KEMITRAAN PUBLIK-SWASTA DALAM PEMBERIAN LAYANAN PENDIDIKAN DI KOTA TASIKMALAYA ]]>
<![CDATA[Dewi, Maya Puspita]]>
<![CDATA[ Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 7, No 1: March 2020 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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<![CDATA[The aim of this study is to examine the perspectives of stakeholder on the adoption of public-private partnership (PPP) policies on the provision of education services and challenges to their implementation. This study used a qualitative approach, and in-depth interview techniques were conducted on 8 (eight) informants selected purposively, including the Regional Secretary of the City of Tasikmalaya, the Head of the Tasikmalaya City Education Office, the Principal, Private Companies, Non-Government Organizations, and School Committees, who have a direct or indirect role with PPP policy. The results of this study indicate that stakeholder perception is still very limited regarding the concept of PPP and the absence of regulation regarding PPP is an inhibiting factor. The findings in this study are political commitment is the key for providing education services.]]>
<![CDATA[Sampah Padat, Emisi Gas Karbondioksida, dan Produk Domestik Bruto ]]>
<![CDATA[Akhmad Khabibi]]>;
<![CDATA[Dhian Adhetiya Safitra]]>
<![CDATA[ Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 7, No 1: March 2020 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/reformasi.v7i1.833
<![CDATA[Solid waste and carbondioxide emission gradually become a threat to the sustainability of humanity. Negative externalities from the existence of solid waste and air pollution can threaten the environmental sustainability. Does the threat to environmental sustainability affect economic growth in a country? With panel data obtained from the OECD and the World Bank, researchers then analyzed using the Fixed Effect Model (FEM) to identify the impact of solid waste and air pollution on Gross Domestik Product (GDP) in countries in Europe and Asia Pacific. The results of this study indicate that there is a significant and positive relationship between GDP and solid waste and carbon dioxide emissions]]>
<![CDATA[Analisis Kebijakan Dalam Upaya Penegakan Hukum Lingkungan Hidup Di Indonesia ]]>
<![CDATA[Baginda Parsaulian]]>
<![CDATA[ Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 7, No 1: March 2020 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/reformasi.v7i1.839
<![CDATA[Forest fires are one of the environmental problems that often occur and are considered important so that they become local and global concerns. In Indonesia, forest and land fires (karhutla) continue to occur, especially in Sumatra, Riau and Kalimantan. Great forest and land fires have occurred in Riau and Kalimantan in 1997/1998 with severe impacts, including health problems, land accidents, aircraft crashes and smoke effects reaching neighboring countries. Law enforcement for environmental management is still difficult because of the difficulty in proving and determining the standard criteria for environmental damage Forest fires are one of the environmental problems that often occur and are considered important so that they become local and global concerns. In Indonesia, forest and land fires (karhutla) continue to occur, especially in Sumatra, Riau and Kalimantan. Great forest and land fires have occurred in Riau and Kalimantan in 1997/1998 with severe impacts, including health problems, land accidents, aircraft crashes and smoke effects reaching neighboring countries. Law enforcement for environmental management is still difficult because of the difficulty in proving and determining the standard criteria for environmental damage. ]]>
<![CDATA[Analisis Proses Pengisian Jabatan Administrasi Berbasis Merit System di Kementerian Energi dan Sumber Daya Mineral ]]>
<![CDATA[Riyan Afrianto]]>;
<![CDATA[Eko Prasojo]]>
<![CDATA[ Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 7, No 1: March 2020 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/reformasi.v7i1.834
<![CDATA[ After the issuance of Law No. 5 of 2014 concerning State Civil Apparatus, or better known as the ASN Law, the management of civil servants must be based on a merit system. Likewise with the process of filling structural positions, starting from the highest Main Leadership Position to the Supervisory Position must be based on merit systems. The position of High Leadership is explicitly stated in the ASN Law, it can be done through open bidding, while the level of Administrator and Supervisory positions is carried out with regard to the merit system. Even though it has been 4 years since the issuance of the ASN Law, there are not many central or regional agencies that have implemented the process of filling the Administrator and Supervisory Position on a merit system. The Ministry of Energy and Mineral Resources in the last 4 years, namely 2015-2018, has already carried out the process of mutation of positions 21 times, where the total number of officials who experienced mutations there were 1,775 people. Of the total 792 structural positions in the Ministry of Energy and Mineral Resources, there are 59 positions where the educational background of officials who occupy them is not in accordance with the competency of the positions they should have. The type of research used in this study is the type of analytical descriptive research through a qualitative approach. Source of data used in the form of primary data derived from in-depth interviews with research informants and secondary data in the form of archives and documentation. The informant selection technique uses purposive sampling. The results of the study found that the implementation of filling the Administrator Position and Supervisory Position at the Ministry of Energy and Mineral Resources in general was not entirely based on the principles of the merit system. There are still differences in procedures between Units in determining candidates for job selection, the absence of job competency standards causes measurement of participant competency can only be done in part, and the implementation of job rotation is not based on career patterns.]]>
<![CDATA[Urgensi Penerapan Pajak Karbon Di Indonesia ]]>
<![CDATA[Selvi Selvi]]>;
<![CDATA[Notika Rahmi]]>;
<![CDATA[Idar Rachmatulloh]]>
<![CDATA[ Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 7, No 1: March 2020 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/reformasi.v7i1.845
<![CDATA[This study aims to analyze the urgency of implementing a carbon tax in Indonesia. The research is a literature review using secondary data obtained from several sites on the internet and international journals. The results of the study suggest that carbon taxes are very necessary to be implemented in Indonesia given the deteriorating environmental conditions that affect the quality of public health, international emission reduction targets and as one of the strong reasons for not relying on fossil fuels.]]>
