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Jurnal Ilmu Administrasi Publik
Published by Institut Ilmu Sosial dan Manajemen STIAMI
ISSN : -     EISSN : 27755053     DOI : https://doi.org/10.31334/jiap.v4i5
Core Subject : Humanities, Social,
Humanities Social Sciences
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.
Arjuna Subject : Ilmu Sosial - Administrasi Publik
Articles 11 Documents
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Search results for , issue "Vol 1, No 2: Maret 2021" : 11 Documents clear
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 Inggit Puspita Wardani; Chairil Anwar Pohan
Jurnal Ilmu Administrasi Publik Vol 1, No 2: Maret 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i2.2700

Abstract

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.
Analisis Implementasi Pemungutan Pajak Restoran Dalam Meningkatkan Penerimaan Pajak Daerah Pada Unit Pelayanan Pajak Dan Retribusi Daerah Gambir Jakarta Pusat Tahun 2018 Anita Carlina; Edy Edy
Jurnal Ilmu Administrasi Publik Vol 1, No 2: Maret 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i2.2684

Abstract

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.
Analisis Implementasi Kebijakan Fasilitas Pembebasan Pajak Untuk Jangka Waktu Tertentu (Tax Holiday) Dalam Meningkatkan Investasi Di Indonesia Tahun 2018 Enggal Rahayu Dwi Handoyo; Tri Djoko Hardjono
Jurnal Ilmu Administrasi Publik Vol 1, No 2: Maret 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i2.2696

Abstract

Investment is one source for the government to increase state revenue. To attract investors' attention, the government provided tax exemption facilities known as Tax Holiday. The Indonesian government has issued a policy of providing a facility in the form of Tax Holiday through PMK 150 of 2018 which regulates the provision of corporate income tax deduction facilities, especially for pioneer industries. The purpose of this study was to analyze the implementation of the Tax Holiday policy, the obstacles of the implementation and how to overcome these obstacles. The analytical method used was descriptive qualitative. The results of this study showed that the implementation of the Tax Holiday policy had been carried out well, but it was not optimized in its implementation, and there were still very few of investors who wanted to invest in Indonesia. This was caused by the still lack of socialization carried out for the policy, resulting in the not successful implementation of the Tax Holiday policy. From the results of the study, it is expected that BKPM and DGT to be more active and increase their socialization activities so that the implementation of this Tax Holiday policy will be successful and can reach the expected targets.
Analisis Implementasi Kebijakan Pemungutan Pajak Hiburan Dalam Meningkatkan Penerimaan Pajak Daerah Pada Suku Badan Pajak dan Retribusi Daerah Jakarta Utara Tahun 2015-2017 Sofiatul Laily; Edy Edy
Jurnal Ilmu Administrasi Publik Vol 1, No 2: Maret 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i2.2701

Abstract

This research was conducted to analyze the Implementation of Entertainment Tax policy in the Taxation and Retribution Agency Jakarta Utara, obstacles faced, and the efforts made by the Taxation and Retribution Agency Jakarta Utara to increase revenue from Entertainment Tax in Jakarta Utara. This study used a descriptive qualitative method with the object of research based on primary data (interviews) and secondary data (field research). The study used the theory of Edward III which was synthesized by the theory of Van Meters and Van Horn so that there were seven variables related to the implementation of Tax Entertainment policy which were, Communication, Resources, Disposition, Bureaucratic Structure, Policy Standards and Objectives, Characteristics of Implementing Agents, and Social Conditions and Economy. The results of this study indicated that the implementation of the entertainment tax policy has not run optimally, because it is still constrained in the communication aspect, which is the lack of direct socialization to taxpayers which causes the lack of understanding of taxpayers regarding local taxes, from the aspect of information, the obstacles come from the entertainment providers who have not registered and who have not registered their entertainment business as an object of tax, as well as the lack of human resources in supervising the implementation of the policy, this affects the revenues from entertainment tax. The writer suggests to improve the quality of tax officers, hold socialization directly to the public, and the officers must work directly in the field to monitor the implementation of entertainment tax.
Pengaruh Tunjangan Kinerja dan Disiplin Kerja Terhadap Kinerja Pegawai Sekretariat Inspektorat Jenderal Kementerian Pertanian Basuki Basuki; A.H. Rahadian
Jurnal Ilmu Administrasi Publik Vol 1, No 2: Maret 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i2.2685

Abstract

This study aims to analyze the influence of Performance Allowances and Work Discipline toward Employees Performance both partially and simultaneously. The research uses a quantitative approach. The sample in this study amounted to 73 people using the Slovin formula to determine the number of samples. The research instrument used a questionnaire and variable measurement using a Likert scale with the characteristics of respondents were Civil Servants at the Secretariat of the Inspectorate General of the Ministry of Agriculture. Performance allowances (X1) and work discipline (X2) as independent variables will be tested simultaneously (simultaneously) their effect on the performance of civil servants (Y) as the dependent variable. Test the direct effect (partial) of performance benefits (X1) on the performance of civil servants (Y) and examine the direct (partial) effect of work discipline (X2) on the performance of civil servants (Y). The data was analyzed quantitatively using analytical tools in the form of validity test and reliability tested with IBM SPSS version 23 program. The results of the study state that performance allowances (X1) and work discipline (X2) have a positive and significant effect on the performance of civil servants (Y). Performance allowance (X1) has no significant effect on the performance of civil servants (Y) and work discipline (X2) has a positive and significant effect on the performance of civil servants (Y).
Pengaruh Komitmen Organisasi dan Kompetensi Pegawai terhadap Kualitas Pelayanan Administrasi Terpadu Kecamatan di Kantor Kecamatan Jasinga Kabupaten Bogor Pepeng Supendi; A.H. Rahadian
Jurnal Ilmu Administrasi Publik Vol 1, No 2: Maret 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i2.2697

Abstract

Commitment and Civil Servant Competence toward the Service Quality of Districts Integrated Administrative in Jasinga District Office, Bogor Regency, partially and simultaneously. This study uses explanatory research methods with a quantitative descriptive approach. The population in this study were recipients of PATENT services in Jasinga District, Bogor Regency, the period January - December 2018 was 1,335 people, with Slovin (5%) obtained 308 samples. The results showed: There is a positive and significant Influence of Organizational Commitment toward the Service Quality of Districts Integrated Administrative in Jasinga District Office, Bogor Regency, with a magnitude of influence of 52.9%. There is a positive and significant Influence of Civil Servant Competence toward the Service Quality of Districts Integrated Administrative in Jasinga District Office, Bogor Regency, with a magnitude of influence of 64%. There is a positive and significant Influence of Organizational Commitment and Civil Servant Competence simultaneously toward the Service Quality of Districts Integrated Administrative in Jasinga District Office, Bogor Regency, with an influence of 65.2%.
Pengaruh Pusat Logistik Berikat, Insentif Fiskal dan Dwelling Time terhadap Efisiensi Biaya Logistik pada Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipe Madya Pabean A Tangerang tahun 2019 I Gusti Nyoman Sumaardiyasa; Chairil Anwar Pohan
Jurnal Ilmu Administrasi Publik Vol 1, No 2: Maret 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i2.2699

Abstract

Indonesia's logistics costs are the highest, around 24% of GDP based on World Bank studies. The aforementioned conditions are the cause of the sub-optimal performance of the national logistics sector.This study is important to find empirical evidence regarding the factors that influence the high cost of logistics in Indonesia. There are several other factors that affect the high cost of logistics, including infrastructure, transportation, additional costs imposed by logistics service providers, information technology and regulations. The high cost of logistics in Indonesia is also influenced by warehousing, shipping and other supporting activities. This study aims to analyze the influence of bonded logistics centers, fiscal incentives and dwelling time, either partially or simultaneously, on logistics cost efficiency. This research uses an explanative quantitative approach, it is used to examine certain populations or samples, the sampling technique is generally carried out randomly, data collection uses research instruments, data analysis is quantitative / statistical in order to test predetermined hypotheses. The population and sample are business actors and investors engaged in the export-import sector. The analysis used in this research is correlation and regression, t test, F test and determination coefficient test.The results prove that (1) the Bonded Logistics Center has a positive and significant effect on the efficiency of logistics costs by 60.5%. This shows that the more PLBs built by the government, the more efficient the logistics costs will be. (2) Fiscal incentives have a positive and significant effect on the efficiency of logistics costs by 51.9%. This shows that the efficiency of logistics costs in Indonesia can be driven, among others, through the provision of fiscal incentives from the government. (3) Dwelling time has a positive and significant effect on logistics cost efficiency by 69.8%. This means that the faster the dwelling time at the port will reduce logistics costs so that it is more efficient. Simultaneously, Bonded Logistics Center, fiscal incentives and dwelling time together have a positive and significant effect on logistics cost efficiency by 88.6%. Thus it can be concluded that these three variables are very dominant actors in reducing logistics costs in Indonesia.
Analisis Implementasi Kebijakan Zakat Sebagai Pengurang Penghasilan Kena Pajak Wajib Pajak Orang Pribadi Pada Kantor Lazismu Di Jakarta Pusat Tahun 2018 Abdul Rahmat; Johansyah Zaini
Jurnal Ilmu Administrasi Publik Vol 1, No 2: Maret 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i2.2682

Abstract

This study aimed to analyze the implementation of the zakat policy as a reduction of taxable income of individual taxpayers at the LAZISMU office in Central Jakarta in 2018, and also to analyze the inhibiting entities faced, as well as the driving entities for LAZSIMU office in implementing the zakat policy as a reduction of taxable income of individual taxpayers. This research used a descriptive qualitative approach. The results showed that the implementation of the zakat policy as a reduction of taxable income of individual taxpayers at the LAZISMU office in Central Jakarta in 2018 according to the six factors used by the writer, policy size and objectives, resources, communication between organizations, character of implementing agents, disposition (tendencies/attitudes) of implementers, social, economic and political environments have been fulfilled. However, there are still some obstacles faced by LAZISMU in implementing the zakat policy as a reduction of taxable income, such as size and policy objectives, social and political environmental conditions, and support and participation of taxpayers in supporting this policy. Therefore the government must evaluate and overcome the obstacles in the implementation of the zakat policy as a reduction of taxable income.
Analisis Pelaksanaan Sistem Keuangan Berbasis Web Menunjang Kinerja Kelurahan Duren Tiga di Kecamatan Pancoran Dwi Ratnasari; Dodi Rahmat Setiawan
Jurnal Ilmu Administrasi Publik Vol 1, No 2: Maret 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i2.2688

Abstract

Duren Tiga Village, Pancoran District, South Jakarta Administrative City is a Regional Performance Unit (SKPD) of DKI Jakarta Province. The method used in this study is a qualitative approach. Data collection techniques are carried out by observation, interview and documentation techniques. The research informants were 1 (one) Secretary of Duren Tiga Village, 1 (one) Head of Duren Tiga Village Section, 1 (one) Treasurer of Duren Tiga Village, 1 (one) Non ASN / Honorary Staff and 1 (one) Academic. The results of the study show that (1) The implementation of the Web-Based Financial System in Duren Tiga Village is very influential on employee performance. (2) Constraints found in implementing a web-based financial system in Duren Tiga Village are Internet Network Connection, Error System and Employee Performance (3) Efforts made to deal with obstacles found in the Duren Tiga Village Financial System Implementation are the provision of facilities adequate, smooth internet network connection and good employee cooperation and coordination.
Analisis Efektivitas Kebijakan Transfer Pricing Dalam Menangkal Penghindaran Pajak Pada KPP Madya Jakarta Pusat Tahun 2018- 2019 Depi Jaenudin; Chairil Anwar Pohan
Jurnal Ilmu Administrasi Publik Vol 1, No 2: Maret 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i2.2686

Abstract

Taxes are one of the largest sources of state revenue in Indonesia apart from the oil and gas and non-oil and gas sectors. As one of the sources of state revenue, taxes are placed in the top position as the main source of revenue in increasing the state treasury. This is reflected in the posture of the 2018 State Budget, that tax revenue was targeted at IDR1,618.1 trillion of the total State Revenue Budget of IDR1,894.7 trillion (www.kemenkeu.go.id/apbn2018). As a solution to the problem, the government establishes a transfer pricing policy in supervising taxpayer. This research was conducted with the aim of analyzing the effectiveness of the transfer pricing policy in counteracting tax avoidance at Central Jakarta Intermediate Tax Office as well as inhibiting and supporting entities in the transfer pricing policy. This study used a qualitative method with a descriptive approach. Data collection was carried out through interviews, observation, and documentation. The research subject was the Central Jakarta Intermediate Tax Office. The results showed that the effectiveness of the transfer pricing policy in preventing tax avoidance on the research subjects was quite good; however, there were still complaints regarding the transfer pricing documents. The inhibiting entities were the lack of policy dissemination, level of knowledge and ability of taxpayers, while the driving entities were good taxpayer compliance, firmness of the DGT, and good communication. The conclusion that can be drawn is the effectiveness of the transfer pricing policy that has been implemented has been quite successful because it meets the indicators of the theory used and the achievement of policy goals and objectives.

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