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INDONESIA
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 12 Documents
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Search results for , issue "Vol 1, No 3: Mei 2021" : 12 Documents clear
Pengawasan Kebijakan Pemungutan Cukai Etil Alkohol Dan Minuman Mengandung Etil Alkohol Di Kantor Direktorat Jenderal Bea Dan Cukai Jakarta Timur Anisa Nurul Wahyuni; Selvi Selvi
Jurnal Ilmu Administrasi Publik Vol 1, No 3: Mei 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i3.2831

Abstract

The purpose of this research is to analyze the supervision of ethyl alcohol and beverages containing ethyl alcohol excise collection policy and obstacles in supervising the policy. The research used a qualitative research method. Primary data was obtained through direct observation on the field and interview while secondary data was obtained through documents related to the supervision of ethyl alcohol and beverages containing ethyl alcohol excise collection policy. The findings of research conducted by the researcher at East Jakarta Directorate General of Customs and Excise (DJBC) show that indirect supervision is not sufficient so direct supervision is required to perform. The obstacles faced are limited human resources leading to inefficient internal supervision. Supervision without awareness and personal capabilities in an institution will only cause frauds and issues. The suggestion from the researcher is that DJBC has to improve socialization to excisable goods employers so they will not attempt to evade DJBC. For better performance in the future, all related parties either DJBC or public should cooperate to perform supervision.
Analisis Implementasi Kebijakan Insentif Pajak Penghasilan Pasal 25 Masa Pandemi Covid-19 Dalam Rangka Meningkatkan Penerimaan Negara Pada Kantor Pelayanan Pajak Pratama Jakarta Kebon Jeruk Satu Tahun 2020 Clara Clarita; Chairil Anwar Pohan
Jurnal Ilmu Administrasi Publik Vol 1, No 3: Mei 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i3.2836

Abstract

The Covid-19 outbreak in Indonesia began in March 2020 and this condition greatly affects economic stability and community productivity, especially as business actors. This makes the government make efforts to regulate taxes by issuing tax incentive policies, one of which contains a reduction in the installment of article 25 Income Tax payments. This research aims to analyze the policy implementation of the article 25 income tax incentive in increasing state revenues in 2020 during the COVID-19 pandemic at KPP Pratama Jakarta Kebon Jeruk Satu. The research method used is descriptive qualitative and the data collection techniques are interviews, documentation studies and triangulation of sources. The results of this research indicate that the policy implementation of the Article 25 Income Tax incentive in 2020 is not yet optimal because the realization of Article 25 corporate income tax revenue has not yet been optimally achieved in 2020 at 94.95%. When compared to 2019, the nominal target and realization of article 25 income tax of 2020 has decreased. In this case, the weakness of the incentive is that not all corporate taxpayers can take advantage of it. However, by maintaining tax or state revenues at KPP Pratama Jakarta Kebon Jeruk Satu and economic stability, it can increase the purchasing power of the public, investors and maintain cash flow of business actors. On the other hand, it is expected that tax revenues from other tax sectors can help increase tax revenues at KPP Pratama Jakarta Kebon Jeruk Satu or state tax revenues. KPP Pratama Jakarta Kebon Jeruk must also carry out socialization and counseling maximally.
Analisis Partisipasi Masyarakat Dalam Pencegahan Dan Penanggulangan Kebakaran Pemukiman Sektoral Kecamatan Kebayoran Lama Jakarta Selatan Ari Pianto; Eka Rofiyanti
Jurnal Ilmu Administrasi Publik Vol 1, No 3: Mei 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i3.2832

Abstract

Analysis Of Public Participation In Fire Prevention And Management In Sectoral  Residential Area, Kebayoran Lama District, South Jakarta. This study proposes determining community participation in fire prevention and control of sectoral settlements, Kebayoran Lama District, South Jakarta. The method used is descriptive with a qualitative approach. The study results show that (1) Public participation in the prevention and control of fires in sectoral settlements, Kebayoran Lama District, South Jakarta, includes direct and indirect participation. Direct participation from the community to become volunteers in the Environmental Fire Resilience System (EFRS) and the Fire Volunteer Line. Moreover, one thing that the public can participate indirectly by coordinating with officers when a fire occurs, (2) Constraints on public participation in the prevention and control of fires in sectoral areas, Kebayoran Lama District, South Jakarta, is mainly related to the timing of socialization and training activities which often clash with daily public activities, (3) One of the efforts that has been made to overcome obstacles to community participation in the prevention and control of fires in sectoral areas, Kebayoran Lama District, South Jakarta, is increasing the frequency of socialization and continuous training.
Analisis Strategi Peningkatan Penerimaan Pajak Restoran Kota Bekasi Tahun 2020 Di Masa Pandemi Covid-19 (Studi Kasus Pada Badan Pendapatan Daerah Kota Bekasi) Christy Balencia; Dwikora Harjo
Jurnal Ilmu Administrasi Publik Vol 1, No 3: Mei 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i3.2834

Abstract

This study is conducted to analyze the Strategy for Increasing Bekasi City Restaurant Tax Revenue in 2020 During the Covid-19 Pandemic at Regional Revenue Agency of Bekasi City. The results of this study indicate where the strategy formulation and implementation in the restaurant tax revenue in its application did not run well, especially during the Covid-19 pandemic. Indeed, in 2018 to 2019 there was an increase by 3.94% but the return there is a decrease in 2020 of 7.7%. In this study, the writer applies theory of strategy by Kotten, which according to him can be classified into four points: organizational strategy, program strategy, resource support strategy, and institutional strategy. A qualitative approach with a descriptive method was used in this study. The data collections in this study were by observation, documentation, and interviews. The results of this study indicate that the strategy for increasing Bekasi City Restaurant Tax Revenue in 2020 did not run well, as can be seen from the failure to achieve the targets that have been set due to the large number of Restaurant Taxpayers who do not know about the SIPDAH program.
Analisis Efektivitas Pemeriksaan Pajak Wajib Pajak Badan Dalam Meningkatkan Penerimaan Pajak Penghasilan Badan Pada Kantor Pelayanan Pajak Wajib Pajak Besar Empat Tahun 2019 Sunarti Sunarti; Chairil Anwar Pohan
Jurnal Ilmu Administrasi Publik Vol 1, No 3: Mei 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i3.2839

Abstract

This research is conducted to analyze the Effectiveness of Corporate Taxpayer Tax Audit in Increasing Corporate Income Tax Revenue at the Large Taxpayer Tax Office Four in 2019 and to analyze the inhibiting and driving Entities in the effectiveness of the implementation of the audit of corporate taxpayers in increasing corporate income tax revenue at the Large Taxpayer Tax Office Four. Data collection techniques were carried out by interviewing, observing, studying literature /documentation and sources triangulation. The results of the study concluded that the effectiveness of the Tax Audit in the Large Taxpayer Tax Office Four in 2019 has not reached optimal results because of the targets set have not yet been achieved. This is partly due to the lack of Audit Orders Letter (SP2) number of special audits and difficulties in collecting data both internal and external. It is recommended that the Large Taxpayer Tax Office Four increase the number of SP2 special audits by supervising strategic taxpayers through comprehensive research activities, focusing on allocating available resources to conduct more precise and effective supervision and auditing of Taxpayers. Data limitations should not be an obstacle in tax audits. Therefore, the Large Taxpayer Tax Office Four must provide easy access to internal and external data retrieval to produce an optimal audit. In addition, the Large Taxpayer Tax Office Four in order to provide counseling/outreach to taxpayers to increase taxpayer knowledge of tax regulations, which is expected to be able to increase the level of awareness of taxpayers who are still low about the tax audit conducted.
Analisis Efektivitas Kebijakan Pajak Hiburan Berbasis E-Pos Dalam Meningkatkan Penerimaan Pajak Di Masa Pandemi Covid-19 Pada Badan Pendapatan Daerah DKI Jakarta Tahun 2020 Alina Christyan Seso; Notika Rahmi
Jurnal Ilmu Administrasi Publik Vol 1, No 3: Mei 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i3.2827

Abstract

The background of this research is that there are still many difficulties faced by entertainment taxpayers in paying e-POS-based entertainment taxes due to lack of knowledge in using technology so that many taxpayers do not report their taxes, causing a decrease in tax compliance and impacting entertainment tax revenues. This study aims to analyze the effectiveness of the e-POS-based entertainment tax policy, supporting entities, inhibiting entities, and the efforts made in realizing the effectiveness of e-POS-based entertainment tax policies. The results of this study indicate that (1) the e-POS-based entertainment tax policy during the Covid-19 pandemic by the Regional Revenue Agency of DKI Jakarta has been running smoothly; (2) factors that support the effectiveness of the e-POS-based entertainment tax policy are e-POS equipment, free communication networks, and the availability of technicians for equipment maintenance; and (3) the inhibiting factors for the effectiveness of the e-POS-based entertainment tax policy are equipment damage, network disturbances, and lack of knowledge of taxpayers. Suggestions in this study are for the Regional Revenue Agency of DKI Jakarta to (1) increase campaign to taxpayers, (2) increase supervision to minimize interference, and (3) further improve the quality of human resources, especially taxpayer knowledge in the use of technology.
Analisis Efektivitas Insentif Pajak Bumi Dan Bangunan Perdesaan dan Perkotaan (PBB-P2) Pada Penerimaan Pajak Daerah Kota Tangerang Tahun 2018 - 2020 Cindy Noerfalah Tanjung; Jiwa Pribadi; Ryan Dwi Yanuar
Jurnal Ilmu Administrasi Publik Vol 1, No 3: Mei 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i3.2835

Abstract

This study aims to discuss the effectiveness of the Rural and Urban Land and Building Tax Incentives (PBB-P2) on Tangerang City Regional Tax Revenue in 2018-2020. The main problem in this study is how the level of effectiveness of the tax incentive activities. Rural and Urban Land and Building Tax (PBB-P2). The basis of tax imposition in PBB-P2 is NJOP (Tax Object Sales Value). NJOP is determined by region and determined by the Minister of Finance. The Tangerang City Government through the Regional Revenue Agency (BAPENDA) continues to strive to increase regional revenues from the Rural and Urban Land and Building Tax sector (PBB-P2). The incentives provided are in the form of exemption, reduction, maturity and elimination of sanctions in the form of fines and delays in paying local taxes. The approach used in this research is a qualitative approach with descriptive research methods. Research results realization continues to reach the target. The problem with this target and realization condition is that there is a decrease in the target again in 2020. The realization in 2020 is less than the realization in 2019 but greater than the realization in 2018.
Analisis Efektivitas Pemutihan Sanksi Administrasi Pajak Kendaraan Bermotor Dalam Upaya Meningkatkan Pajak Daerah Tahun 2018-2020 ( Studi Kasus Di Kantor Pusat Pengelola Pendapatan Daerah Wilayah Kota Bekasi ) Eva Fauziah; Mainita Hidayati
Jurnal Ilmu Administrasi Publik Vol 1, No 3: Mei 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i3.2837

Abstract

The existing perpetual arrears of vehicle taxes phenomenon pushes the government to provide relief for the people through a motor vehicle tax penalty relief program. Based on this background, this paper aims to study the effectiveness of the motor vehicle tax administration penalty relief to increase regional income at the regional revenue management agency in Bekasi city. This research employs a descriptive method with a qualitative approach, using data collection techniques, namely observation, interviews, and documentation. According to Dunn in Hertati & Martadani (2019), the focus of the said program consist oh 5 ( Five ) indicators, namely efficiency, coverage, care/equality, responsiveness, and accuracy. The results of this study show that 1) the efficiency of the relief program implementation has been effective because it can increase tax awareness in playing  vehicle taxes 2) the scope ability to relief penalty has been effective because it can reduce the burden on the taxpayers 3) Equalization/equality in the penalty relief has been effective all the taxpayers who have motorized  vehicle can participate in this program 4) the responsiveness of the relief has not been effective yet because many taxpayers are unaware of this program 5) the accuracy of the relief has been effective because the government provides relief from tax penalties during the covid-19 pandemic, amidst the economic declination. The effectiveness of the tax administration penalty relief in the city of Bekasi has been effective. However, in terms of its implementation, many taxpayers are still unaware of this program.
Analisis Implementasi Kebijakan Online System Pajak Restoran dalam Meningkatkan Penerimaan Pajak Daerah pada Badan Pajak Dan Retribusi Daerah (BPRD) Jakarta Selatan Achmad Fauzi; Dian Wahyudin
Jurnal Ilmu Administrasi Publik Vol 1, No 3: Mei 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i3.2759

Abstract

The phenomenon in this study is about the implementation of the restaurant tax system policy, where the installation of online tools at restaurants in the South Jakarta area. The purpose of this study is to analyze the implementation of the Restaurant Tax Online System policy in increasing Local Tax revenue at the South Jakarta Regional Tax and Retribution Agency (BPRD), along with the obstacles and efforts made by the Jakarta Regional Tax and Retribution Agency (BPRD) in implementing the online system policyrestaurant tax. This research uses descriptive research with a qualitative approach, namely interviews, observation and documentation. The results of this study are the implementation of the Restaurant Tax Online System Policy in Increasing Local Taxes at the Regional Tax and Retribution Agency (BPRD) of South Jakarta has been running quite well and has been implemented in accordance with the Regulation of the Governor of DKI Jakarta. In the event that the communication has carried out its duties by means of an invitation letter for socialization, the installation of online tools has increased the list of taxpayers installed. Human resources and budget that are in accordance with standards but still not maximal, commitments between management have been implemented but have not been as expected. The obstacle is that they often experience difficulties in installing online tools because taxpayers are not present or at the restaurant to be installed, human resources are still limited in IT terms. Efforts are to provide a letter of warning or warning to taxpayers in accordance with the provisions of the governor's regulation and to increase the capacity of human resources, especially regarding IT matters. His advice is to conduct regular outreach so that taxpayers comply with and understand the importance of timely tax reporting and improve human resources by participating in activities regarding the online tax system and always taxpayers through regular monitoring of the tax system and obligations for those who violate the policy.
Efektivitas Kebijakan Earmarking Tax Atas Pajak Rokok Dalam Upaya Kesehatan Masyarakat di DKI Jakarta Tahun 2018 - 2020 Asih Wulan Sari; Mainita Hidayati
Jurnal Ilmu Administrasi Publik Vol 1, No 3: Mei 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i3.2833

Abstract

Indonesia’s earmarking policy on cigarette taxes is stated in Law No. 28 of 2009 Article 31. The application of the cigarette tax is intended to protect the public from the dangers of smoking and provide optimal health services to the people. Since the beginning of Covid-19 pandemic, tobacco control programs, especially health screening activities for school children, had to be stopped. In addition, the government has also relocated the budget for handling Covid-19 cases in DKI Jakarta, causing regional revenues to decrease. This study was conducted using a descriptive qualitative method with the aim of analyzing the effectiveness of the earmarking policy on smoking taxs in maintaining public health in DKI Jakarta in 2018–2020. The results show that based on Mardiasmo's theory of effectiveness which involves indicators of output, outcome and objective, the earmarking policy on cigarette taxes in DKI Jakarta can be categorized as effective in maintaining public health. This is seen from the level of tax earmarking which reached 97.93% in 2018, 99.80% in 2019, and 75.83% in 2020. The use of funds from cigarette tax earmarking is right on target, namely to fund health services promotively and preventively as well as funding health insurance programs. However, tobacco control activities in DKI Jakarta have not been effective in achieving the target because there are no clear regulations related to the program. As a result, changes in smoking behavior in the community are not too significant.

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