Jurnal Ilmu Administrasi Publik
Jurnal Ilmu Administrasi Publik merupakan jurnal akademik yang diterbitkan setiap dua bulan sekali sebagai wadah bagi mahasiswa, akademisi, peneliti, dan praktisi untuk mendiseminasikan hasil penelitian dan kajian ilmiah di bidang administrasi publik. Jurnal ini mengakomodasi berbagai topik yang berkaitan dengan administrasi publik, kebijakan publik, tata kelola pemerintahan, perpajakan, serta isu-isu kontemporer dalam sektor publik. Fokus Jurnal Jurnal ini berfokus pada pengembangan teori, konsep, dan praktik dalam administrasi publik yang relevan dengan dinamika pemerintahan, kebijakan publik, pelayanan publik, serta sistem perpajakan di tingkat lokal, nasional, maupun global. Ruang Lingkup Jurnal Jurnal Ilmu Administrasi Publik mencakup berbagai topik penelitian dan kajian ilmiah, antara lain: 1. Administrasi Publik Reformasi birokrasi dan tata kelola pemerintahan Inovasi dalam administrasi publik E-Government dan transformasi digital dalam sektor publik Manajemen organisasi publik Kepemimpinan dalam sektor publik 2. Kebijakan Publik Formulasi, implementasi, dan evaluasi kebijakan publik Kebijakan sosial, ekonomi, dan lingkungan Analisis kebijakan berbasis bukti Partisipasi publik dalam pembuatan kebijakan Regulasi dan deregulasi dalam kebijakan publik 3. Pelayanan Publik Model dan strategi peningkatan kualitas layanan publik Inovasi dalam pelayanan publik Responsivitas dan akuntabilitas sektor publik Pelayanan publik berbasis teknologi informasi Kepuasan masyarakat terhadap pelayanan publik 4. Keuangan dan Anggaran Publik Pengelolaan keuangan daerah dan negara Akuntabilitas dan transparansi keuangan publik Efektivitas kebijakan fiskal dalam pembangunan Pendanaan dan investasi dalam sektor publik 5. Perpajakan dalam Administrasi Publik Kebijakan perpajakan dan dampaknya terhadap perekonomian Administrasi perpajakan dan efisiensi sistem perpajakan Digitalisasi dan modernisasi sistem perpajakan (e-filing, e-billing, e-invoice) Tax compliance dan strategi peningkatan kepatuhan pajak Pengelolaan penerimaan pajak daerah dan nasional Pajak sebagai instrumen kebijakan fiskal Tax justice dan dampaknya terhadap pembangunan ekonomi 6. Desentralisasi dan Otonomi Daerah Tata kelola pemerintahan daerah Sinergi antara pemerintah pusat dan daerah Pembangunan daerah berbasis partisipasi masyarakat Inovasi kebijakan daerah dalam pelayanan publik 7. Isu Kontemporer dalam Administrasi Publik Good governance dan anti-korupsi Administrasi publik dalam menghadapi krisis dan bencana Digitalisasi sektor publik dan kebijakan smart city Peran sektor swasta dan masyarakat dalam pembangunan publik Jurnal ini menerima artikel hasil penelitian, studi literatur, dan kajian konseptual yang memberikan kontribusi dalam pengembangan ilmu administrasi publik. Setiap naskah yang diterbitkan telah melalui proses peer-review untuk memastikan kualitas akademik dan orisinalitasnya. Dengan terbit setiap dua bulan sekali, jurnal ini diharapkan dapat menjadi referensi akademik yang berkelanjutan bagi mahasiswa dalam memahami dinamika administrasi publik serta berkontribusi dalam pengembangan ilmu dan kebijakan publik, termasuk bidang perpajakan, di Indonesia.
Articles
318 Documents
<![CDATA[Analisis Yurisdiksi Pemajakan Freight Cargo Dalam Angkutan Laut Internasional Berbasiskan Klausul Shipping Pada Perjanjian Penghindaran Pajak Berganda (P3B) Di Kantor Direktorat Jenderal Pusat Tahun 2019 ]]>
<![CDATA[Inggit Puspita Wardani]]>;
<![CDATA[Chairil Anwar Pohan]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol 1, No 2: Maret 2021 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v1i2.2700
<![CDATA[This study aimed to analyze the jurisdiction of freight cargo taxation on international sea transportation based on the shipping clause in the Double Taxation Avoidance Agreement (P3B) at the Directorate General of Taxes office in 2019. This study used a qualitative method with a descriptive approach. Data collection was carried out through interviews, observation, documentation and source triangulation. Based on the research results, the author concluded that freight cargo taxation on international sea transportation based on the shipping clause in the Double Taxation Avoidance Agreement (P3B) still largely provides taxation rights or taxation jurisdictions in the country of residence, which means that the taxation rights on freight cargo tax are dominated by the country of residence. This has resulted in lower freight cargo tax revenue in Indonesia. Especially when export activities continue to increase in the Export Value column by Main Destination Country. This only increases freight tax receipts in the country of residence. It is known that the obstacle faced in taxation jurisdictions on freight cargo is that Indonesia as a source country cannot tax export freight from the country of residence, even though taxation rights on freight have the potential to increase the state revenues. The author suggests that Indonesia propose a tax treaty renegotiation in Article 8 with the country of residence to change the taxation rights of freight cargo.]]>
<![CDATA[Pengaruh Kualitas Pelayanan Dan Inovasi Pelayanan Terhadap Kepuasan Pelanggan Di Bandar Udara Internasional Halim Perdana Kusuma - Jakarta ]]>
<![CDATA[Nurwan Esacipta August]]>;
<![CDATA[Dwi Agustina]]>;
<![CDATA[Winda Wulandari]]>;
<![CDATA[Sad Dian Utomo]]>;
<![CDATA[Achmad Barlian]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol 3, No 1: Januari 2023 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v3i1.3019
<![CDATA[The Influence of Service Quality and Service Innovation on Customer Satisfaction at Halim Perdana Kusuma International Airport - Jakarta. Wurwan Esacipta August. NPM: CA191221683. This research aims to determine and analyze the influence of service quality and service innovation on customer satisfaction at Halim Perdana Kusuma International Airport-Jakarta. This is based on problems where there are 3 reasons behind the decrease in the number and dissatisfaction of passengers, namely: 1) High ticket prices r 2 Geographical location causing flooding, so airport operations are totally suspended; 3) Pandemic. This research was conducted at Halim Perdana Kusuma International Airport, Jakarta from March 2021 to July 2021. This research used a quantitative approach. Data was collected by distributing questionnaires to 100 service, innovation and customer satisfaction. The results show that there is a significant influence by the service quality variable on the customer satisfaction variable by 60%, there is a significantlq- influence by the service innovation variable on customer satisfaction variable by 55.1%, and there is a positive and significant influence given by the variables of service quality and service innovation together on customer satisfaction at Halim Perdana Kusuma International Airport - Jakarta by 68.2%.]]>
<![CDATA[Analisis Efektivitas Kebijakan Penghapusan Sanksi Administrasi Pajak Bum Dan Bangunan Perdesaan Dan Perkotaan (PBB-P2) Dalam Upaya Meningkatkan Penerimaan Pajak Daerah Kota Bekasi Tahun 2023 ]]>
<![CDATA[Harjo, Dwikora]]>;
<![CDATA[Wirabuana, Prayoga Indra]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol. 4 No. 5: September 2024 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v4i5.4201
<![CDATA[Regional Tax is a tax collected and managed by the local government to finance all functions of government and development of the region. The Regional Revenue Agency is a regional apparatus whose function is to manage all types of revenue and income from regional assets, one of them is the Rural and Urban Land and Building Tax (PBB- P2). The aim of this research was to find out the effectiveness of the Policy for Eliminating Administrative Sanctions for Rural and Urban Land and Building Taxes (PBB-P2) in an effort to increase Regional Tax Revenue of Bekasi City, as well as the obstacles and efforts made in this policy. This research used descriptive qualitative research methods. Data collection from this research was by interviews, observation, and documentation. The theory used in this research is Effectiveness according to Duncan in Richard M. Steers (2020:53). The results of this research showed that the effectiveness of the policy to eliminate PBB-P2 administrative sanctions in Bekasi City was considered less effective, this means that the PBB-P2 revenue target for 2023 had not been achieved. This policy was less than optimal due to several obstacles such as a lack of taxpayer awareness, socialization inequality, and a lack of officers in socializing this policy. Efforts that could be made by the Bekasi City Regional Revenue Agency were to carry out regular socialization by collaborating with districts, sub-districts, and RT/RW (Neighborhood Unit/Community Unit).]]>
<![CDATA[Pengaruh Kesadaran Wajib Pajak, Pelayanan Pegawai Pajak Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Pada Kantor Pelayanan Pajak Pratama Jakarta Kebon Jeruk Dua Tahun 2016 – 2020 ]]>
<![CDATA[Dea Danisa]]>;
<![CDATA[Khairur Raziqiin]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol 1, No 5: September 2021 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v1i5.2863
<![CDATA[The purpose of this study was to determine the effect of taxpayer awareness on taxpayer compliance at the Primary Tax Office of Kebon Jeruk Dua, Jakarta in 2016-2020, the effect of tax employee services on taxpayer compliance at the Primary Tax Office of Kebon Jeruk Dua, Jakarta in 2016- 2020, the effect of tax sanctions on taxpayer compliance at the Primary Tax Office of Kebon Jeruk Dua, Jakarta in 2016-2020, and the effect of taxpayer awareness, tax employee services, and tax sanctions simultaneously on taxpayer compliance at the Primary Tax Office of Kebon Jeruk Two, Jakarta in 2016- 2020.]]>
<![CDATA[Analisis Tentang Pemahaman Pajak E-Commerce Pada Pemilik Bisnis Online Sebagai Upaya Kepatuhan Pajak Di Kota Bekasi (Studi Kasus Pada Kpp Pondok Gede) ]]>
<![CDATA[Alfian Wicaksono]]>;
<![CDATA[Ratih Kumala]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol 3, No 4: Juli 2023 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v3i4.3271
<![CDATA[The phenomenon in this study is the lack of understanding of online business owners regarding e-commerce taxes originating from their business of buying and selling transactions in the digital world, having barriers to socialization for e-commerce taxes, many do not understand their rights and obligations as mandatory taxes, the low trust of taxpayers in the government because they do not feel directly the rewards of the money they pay for the taxes themselves so that there is a perception that the taxes they pay will definitely be misused. The purpose of this study is to see how and to what extent the level of understanding of online business taxpayers at KPP Pratama Pondok Gede regarding ecommerce taxes as an effort to comply with taxes, obstacles from taxpayers and KPP Pratama Pondok Gede, as well as efforts made by taxpayers and KPP Pratama Pondok Gede to increase understanding of their tax obligations. This research uses descriptive research with a qualitative approach. The analytical method used is the Qualitative Data Analysis Method. The results of this study indicate that tax understandinge-commerceonline business owners who are registered at KPP Pratama Pondok Gede are still not optimal, when viewed from the realization of revenue in 2021 they have not been able to reach the target with a percentage of 99.27%. Even though in 2021 the realization of tax revenue has increased from the previous year, it has not been able to reach the predetermined target, in this case KPP Pratama Pondok Gede has human resource constraints, so various efforts have been made to overcome these obstacles, one of which is providing consultation on the Account Representative and Helpdesk at the Pondok Gede KPP Pratama service office.]]>
<![CDATA[Analisis Implementasi Fitur Prepopulated Pajak Masukan dalam Pelaporan SPT Masa PPN Menggunakan Aplikasi E-Faktur 3.0 dan E-Faktur Web Based (Studi Kasus pada PT Lancar Agung Abadi Tahun 2021) ]]>
<![CDATA[Aisyah Prasetiawati]]>;
<![CDATA[Mainita Hidayati]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol 2, No 2: Maret 2022 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v2i2.2910
<![CDATA[This study was motivated by the existence of Taxpayers who do not know the benefits of using the Prepopulated Feature and how the implementation of the Input Tax Prepopulated Feature in reporting the VAT return at PT Lancar Agung Abadi can run well and effectively. The research method used in this study was a qualitative approach with descriptive research type. The results showed that the implementation of the Prepopulated Feature, although from a technical point of view still has obstacles, but the overall implementation has gone well, this can be seen from the many benefits of using the feature. The procedure for using the prepopulated feature is clear enough for PT Lancar Agung Abadi. Socializations have been held such as in seminars through zoom meetings regarding e-faktur updates and the use of the latest features. The resources have been very helpful for PT Lancar Agung Abadi. The disposition of the implementers strongly supports the application of this feature because it is considered to have many benefits. The bureaucratic structure regarding the availability of clear rules regarding duties and responsibilities is in accordance with its Main Duties and Functions. The obstacle faced is the system errors that often occur due to the overload of the use of the E-faktur system. The solution is to repair internet network disturbances and report taxes earlier a few days before the end of the tax period]]>
<![CDATA[Analisis Efektivitas Kebijakan Pemungutan Pajak Reklame Dalam Rangka Meningkatkan Kepatuhan Wajib Pajak Dan Penerimaan Negara Pada Badan Pendapatan Daerah Jakarta Pusat ]]>
<![CDATA[Feninda Amalia Putri]]>;
<![CDATA[Alief Ramdhan]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol 3, No 6: November 2023 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v3i6.3477
<![CDATA[This research aims to analyze the effectiveness of the advertising tax policy in enhancing taxpayer compliance and government revenue at the Central Jakarta Regional Revenue Agency, as well as to identify the hindering and driving factors affecting the effectiveness of the advertising tax. The research adopts a qualitative methodology, utilizing both primary and secondary data. Data collection techniques include interviews, observations, and document analysis. The findings reveal that the implementation of the Advertising Tax Collection Policy in enhancing compliance and government revenue at the Central Jakarta Regional Revenue Agency fluctuates due to economic factors and a lack of understanding regarding the advertising tax categories. Moreover, there is a notable lack of taxpayer curiosity towards advertising tax collection. Efforts should be made to improve information dissemination and education by providing engaging and clear explanations of the advertising tax.]]>
<![CDATA[Efektivitas Penggunaan Media Sosial Dalam Transparansi Perpajakan Sebagai Upaya Peningkatan Kepercayaan Publik (Studi Kasus Wajib Pajak KPP Pratama Cibitung) ]]>
<![CDATA[Okvi Diani Salsabila]]>;
<![CDATA[Ratih Kumala]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol 2, No 4: Juli 2022 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v2i4.2951
<![CDATA[The use of social media today has an extraordinary trend. The influence of globalization makes the phenomenon of social media an effective means of delivering information. A study reports that the number of social media users continues to increase from year to year. This makes encourages tax offices to campaign for tax policies through social media. In addition, social media as a medium for delivering information can also be an effective platform for implementing aspects of good governance such as transparency. Information can be conveyed openly through social media so that it can attract public trust. In this study the author intends to find out the effectiveness of the use of social media in the implementation of public transparency, especially taxation related to public trust. This research focuses on the Primary Tax Office of Cibitung. The results of the study stated that the social media accounts of the Primary Tax Office of Cibitung were not effective enough in their use for tax campaigns. Several taxpayer informants interviewed by the author stated that there are still some obstacles in the Primary Tax Office of Cibitung]]>
<![CDATA[Analisis Collaborative Governance Pemungutan Retribusi Pasar di Kecamatan Cimanggis Dalam Rangka Meningkatkan Pendapatan Daerah Kota Depok Tahun 2022 (Studi Kasus di Pasar Cisalak) ]]>
<![CDATA[Tirtaningrum, Catur Wahyu]]>;
<![CDATA[Selvi, Selvi]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol. 4 No. 2: Maret 2024 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v4i2.3737
<![CDATA[The background of this research was the receipt of the retribution fee from the Cisalak Market in Depok City, which had not reached the specified target in the last 3 years and the discovery of increasing unoccupied stalls and stands. This research aimed to identify the form of Collaborative Governance that had been applied in the collection of market retribution fees at Cisalak Market. This research used descriptive qualitative research method. Data collection used interview, observation, and documentation techniques. The research results show that the Collaborative Governance has been implemented well and appropriately, and has involved contributions from the Government and the community. However, the Collaborative Governance in the collection of market retribution fees has not been able to increase retribution revenue to the maximum level as the specified target. This is because many illegal traders sells their items outside the market building area causing the closure of market stalls and stands. In addition, there are still many traders who have not been educated regarding the implementation of e-retribution application which is expected to provide convenience and comfort in the retribution payment process. The government and the market management still make efforts by providing strict sanctions in the form of disciplinary order and fines for illegal traders. Socialization regarding e-retribution application continues to be improved to enable traders to immediately get benefits in the form of security and comfort from fulfilling their retribution obligations; transparency can also be achieved so that in the future, especially traders, can participate in monitoring the retribution collection process.]]>
<![CDATA[Analisis Implementasi Pemungutan Pajak Restoran Dalam Meningkatkan Penerimaan Pajak Daerah Pada Unit Pelayanan Pajak Dan Retribusi Daerah Gambir Jakarta Pusat Tahun 2018 ]]>
<![CDATA[Anita Carlina]]>;
<![CDATA[Edy Edy]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol 1, No 2: Maret 2021 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v1i2.2684
<![CDATA[In the Regional Regulation, the Government has issued a policy as outlined in the Regional Regulation No. 11 of 2011 on Restaurant Tax. The limitation of the Gross Income in the Regional Regulation is imposed on restaurants with sales value above Rp.200,000,000,-/year. This study aimed to analyze the justification and implementation of restaurant tax collection in increasing regional revenue and to analyze the obstacles and appropriate efforts for restaurant entrepreneurs in increasing restaurant tax revenue in the Administrative City Tax Service Unit of Central Jakarta. The method used in this study was qualitative research with descriptive research. The results of this study showed that in the policy of restaurant tax collection, other than those already applied to restaurants with business permits, there are still potential tax objects from restaurant tax that have not yet been collected with a rate of 10%. Furthermore, restaurant tax collection affects restaurant tax revenue at the Administrative City Tax Service Unit of Central Jakarta. However, with further consideration, it is necessary to conduct research from the Administrative City Tax Service Unit of Central Jakarta regarding the problem of restaurants that do not have a business permit and in providing socialization of the benefits of having a business permit. Then there needs to be an acceleration of legal settlement related to the material test on Regional Regulation No. 11 of 2011 on Restaurant Tax to obtain legal certainty for the object of restaurant tax and to increase restaurant tax collection in order to increase regional income.]]>
