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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 12 Documents
 1   2 
Search results for , issue "Vol 1, No 4: Juli 2021" : 12 Documents clear
Analisis Implementasi Kebijakan Pajak Progresif Kendaraan Bermotor Pada Samsat Cinere Depok II Tahun 2018-2020 Maharani Octari Putri; Jiwa Pribadi
Jurnal Ilmu Administrasi Publik Vol 1, No 4: Juli 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i4.2850

Abstract

The purpose of this study is to analyze the Progressive  Tax policy implementation  motor vehicles on the One-stop Administration Service Office of Cinere Depok  II. This research discusses three problems: the Progressive  Tax policy implementation  motor vehic les, the obstacle factors, and solutions to solve the obstacles. Descriptive  qualitative method is used as the method of this research, and the data is collected by interview  method to several parties. According to the result of the study, from 2018 to 2020, the policy implementation  of Progressive  Tax motor vehicles in the One-stop Administration Service Office of Cinere Depok II is considered not going well from some aspects, and, there are still some obstacles to handle.  There will be a problem when a taxpayer  does not report  the vehicles they sell because they forget to block or protect the sold vehicles, or problems caused by the lack of awareness  of the people in paying the Progressive Tax.
Analisis Potensi Pemungutan PKB Dan BBNKB Dalam Upaya Meningkatkan Penerimaan Pajak Daerah Francky William Leonardo Lona; Dwikora Harjo
Jurnal Ilmu Administrasi Publik Vol 1, No 4: Juli 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i4.2840

Abstract

Regional taxes have several types of tax objects, and the closest to the community, one of which is the Motor Vehicle Tax (PKB) and the Motor Vehicle Title Transfer Fee (BBNKB). The phenomena that exist in this study is that there are still many obstacles that hinder the realization of PKB and BBNKB revenues in certain years not meeting the targets set by the Government, with the 2017 Motor Vehicle Tax revenue only reaching 98.49% and 98.03% for The Title Transfer Fee. Even though in 2018 the Motor Vehicle Tax exceeded the target with 101.10% and the Title Transfer Fee with 104.40%, in 2019 it did not exceed the target again with only 76.56% from the Motor Vehicle Tax and 79.74% for the Title Transfer Fee. Meanwhile, registered motor vehicles continue to increase every year. This study was conducted to analyze the potential for motor vehicle tax and motor vehicle title transfer fee in an effort to increase regional tax revenue at the Samsat Atambua Joint Office, Belu Regency, East Nusa Tenggara Province from 2017 to 2019. In this study, the researcher used Kenneth Davey's potential theory. According to him, in order to assess the potential and performance of a type of levy, criteria are needed. They are adequacy and elasticity, fairness, administrative capacity, political agreement, economic efficiency, and suitability as regional levies. The approach used in this study was a qualitative approach with descriptive methods. The data collection in this study was by observation, documentation, and interviews. The results of this study indicated that the potential for motor vehicle tax and title transfer fee did not reach the target in certain years was due to several obstacles experienced by the Samsat Atambua Joint Office, such as minimal infrastructure, the lack of public awareness, and low knowledge of motor vehicle tax and title transfer fee.
Analisis Penerapan Intensifikasi Pajak Bumi Dan Bangunan Sebagai Upaya Optimalisasi Pendapatan Asli Daerah Pada Badan Pendapatan Daerah Kota Bekasi Tahun 2020 Ira Septiyani; Dian Wahyudin
Jurnal Ilmu Administrasi Publik Vol 1, No 4: Juli 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i4.2846

Abstract

The instability in the realization of Land and Building Tax (PBB)revenue to Bekasi City Regional Tax receipts is on the rise. One of the reasons is the weakening of the community's economy amidst the impact of the Covid-19 pandemic. The level of compliance and public awareness as taxpayers are still very low, exacerbated by the lack ofsocialization about the importance of paying taxes, especially from the Land and Building Tax sector. Based on this background, this research aims to analyze the implementation of Land and Building Taxintensification as an effort to optimize local revenue at the Bekasi City Bapenda in 2020, obstacles in the implementation of Land and Building Tax intensification as an effort to optimize local revenue at the Bekasi City Bapenda in 2020, and what efforts can be optimizedin the implementation of the Land and Building Tax intensification oflocal revenue at the Bekasi City Bapenda in 2020. This research employs Kustiawan's theory of  tax  intensification, according  to  which  the  implementation  of  tax intensification can be pursued through three aspects, namely: Institutional Aspects, Management Aspects, and Personnel Aspects. The methodology used is descriptive qualitative. Data collection in this study was carried out through observation, documentation, and interviews. The results of this study indicate that the target has not been achieved and the Land and Building Tax realization revenue has not stabilized againstthe predetermined local tax target, where the percentage experiencedinstability in 2018 was only 90.66%, in 2019 it decreased by 77.41%,and in 2020 it was 96. 21% but nominally the lowest figure is from the previous year, which was only Rp. 1,585,937,678,852.00, in 2020.There are still frequent data discrepancies with actual conditions, the weakening of the community's economy, and the lack of awareness and socialization society is a limiting factor. Meanwhile, with the issuance of the Bekasi Mayor's temporary policy Number 973.7/Kep.298-Bapenda/V/2020 as an incentive for the impact of the Covid-19 Extraordinary Event status, conducting more thorough socialization, and optimization of combing operations in each region can be done asan effort to optimizing the rate of local tax revenue in the implementation of PBB intensification as an effort to optimize localrevenue at the Bekasi City Bapenda 2020
Analisis Strategi Peningkatan Penerimaan Pajak Reklame Pada Badan Pendapatan Daerah Kota Tangerang Selatan Tahun 2018-2020 Malyda Puspita Sari; Jiwa Pribadi; Yopy Ratna Dewanti
Jurnal Ilmu Administrasi Publik Vol 1, No 4: Juli 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i4.2851

Abstract

The   research   aimed   to   discuss   the Analysis of Advertising Tax Revenue Improvement at the Regional Revenue Agency of South Tangerang City in 2018-2022. The subject of the issue in the research is determining the strategy of the Regional Revenue Agency to improve the advertising tax revenue, identify the problems,  and  the  efforts  made  to overcome those problems. The research employs a qualitative approach with a descriptive method. The researcher conducted interviews with the resources person to determine the actual conditions. Based on the research, the Regional Revenue Agency of South Tangerang City Selatan Formulated a programmatic strategy, organizational strategy resources support strategy and institutional strategy. As  a  result,  the  advertising  revenue  in 2018-2020 exceeded its target. However , the problem encountered related to the lengthy tax payment process resulted in advertising taxpayer’s compliance. The effort made by the Regional Revenue agency of South Tangerang City was developing an application and preparing new regulations that would shorten the process of advertising tax payment
Analisis Efektivitas Pajak Hotel Dalam Upaya Penerimaan Pajak Daerah Kota Bekasi Pada Masa Pandemi Covid-19 Fransiska Jenery Toyo; Dwikora Harjo
Jurnal Ilmu Administrasi Publik Vol 1, No 4: Juli 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i4.2841

Abstract

in this study was the Bekasi BAPENDA office. The results showed that in 2018 and 2019 the hotel tax had decreased so that it could be said to be less effective and in 2020 it had increased so that it could be said to be effective in hotel tax revenue due to the lack of honesty and truthfulness of taxpayers in paying and reporting hotel tax and the lack of registered Taxpayers' awareness and compliance to pay their tax obligations in accordance with applicable regulations. That way the hotel tax never Hotel tax is a tax on services provided by the hotel. The phenomenon in this study was that hotel tax revenue had not reached the target. It was because of the high competition of star hotels with other cities, the lack of hotel visitors, and taxpayers who did not abide to their tax obligations properly and correctly. This study was conducted with the aim of analyzing the effectiveness of hotel taxes in the effort to increase regional tax in Bekasi during the COVID-19 pandemic along with the obstacles and efforts made by the Regional Revenue Agency (BAPENDA). This study used a descriptive qualitative research method. The data collection methods in this study were observation, interviews, and documentation. The study location reached the target, it could be seen from the data that in 2018, only 72.06% of the target was realized, 66.11% in 2019, and 96.77% in 2020. Efforts are being made to the Regional Revenue Agency to be more responsive in resolving problems from taxpayers so that no more obstacles occur related to hotel tax collection.
Manajemen Pemeriksaan Pajak secara Daring Studi Kasus KPP Pratama Depok Cimanggis Hanifah Maulina; Selvi Selvi
Jurnal Ilmu Administrasi Publik Vol 1, No 4: Juli 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i4.2844

Abstract

The purpose of this study is to analyse how tax audit management in KPP Pratama Depok Cimanggis, to analyse fiscus constraints in tax audit management in KPP Pratama Cimanggis and to analyze efforts made in overcoming existing constraints. This study uses qualitative approach with observation techniques and in-depth interviews with staff of the tax examination section of KPP Pratama Depok Cimanggis, Academicians, and Taxpayers. The result of this study came to the conclusion that the management of tax checks is still not good. The obstacles faced are during the pandemic there are restrictions that cause communication to be disrupted and limited, and there are still many taxpayers who are checked because of a writing error at the time of reporting the tax return. In addition there is no smooth communication with the taxpayer and cannot see the situation that occurs in real place in the taxpayers place. Efforts are made in the face of obstacles that employees must coordinate more with teams that have the ability to approach with taxpayers by communicating well in order to discuss the problems. Advice for KPP Pratama Cimanggis to continue to develop effective communication technique add wifi/internet network so  that the  examination process can run smoothly and maximally.
Manajemen Pelayanan Pajak Di KPP Pratama Jakarta Matraman Lutfiah Solehah Askandar; Selvi Selvi
Jurnal Ilmu Administrasi Publik Vol 1, No 4: Juli 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i4.2849

Abstract

The purpose of this study is to analyze the management of tax services at KPP Pratama Jakarta Matraman, the obstacles that arise in the management of tax services at the Primary Tax Office of Matra-man, Jakarta, and the efforts made by the Primary Tax Office of Matraman, Jakarta in overcoming these obstacles. In this study, the author analyzed the data using a qualitative descriptive method based on a case study, where the author conducted in-depth inter-views with informants and collected as much data as possible for re-view. The results  of  this  study indicate that  the management  of  tax services carried out by the Primary Tax Office of Matraman, Jakarta is good in terms of organization but not optimal in terms of planning due to new policy constraints that require taxpayers to reduce inter-actions with tax office employees due to the Covid-19 pandemic. The author suggests that the Primary Tax Office of Matraman, Jakarta pay attention  to  the  performance  of  its  employees,  especially  in  tax services to the community, one of which is by controlling every achievement of the performance of its employees who work in the office or from home in order to realize optimal service to the commu-nity.
Analisis Penerapan Inovasi Administrasi Perpajakan Dalam Optimalisasi Penerimaan Pajak Di Era Revolusi 4.0 Hannah Dwi Widyaninngsih; Notika Rahmi
Jurnal Ilmu Administrasi Publik Vol 1, No 4: Juli 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i4.2845

Abstract

Innovation in tax administration is a method to improve public welfare in any aspect, especially in tax income. The implementation, supervision, and control in tax collection can improve the involvement of taxpayers which currently is information technology - based. In the 4.0 industrial revolution era wh ich is all-technology, this is a new breakthrough to minimize deviation cases on tax income. The research questions are: how is the implementation of tax administration innovation in the optimization of tax income in the 4.0 industrial revolution era, what are the obstacles faced in the implementation of tax administration innovation in the optimization of tax income to improve taxpayer’s compliance in the 4.0 industrial revolution era, and what are the efforts to overcome the obstacles faced in the implementation of tax administration innovation in the optimization of tax income to improve taxpayer's compliance in the 4.0 industrial revolution era? This research was conducted using qualitative approach and descriptive method. The result of the research showed that the implementation of tax administration innovation in the optimization of tax income in the 4.0 industrial revolution era at the Regional Office of Directorate General of Tax in Central Jakarta had performed well; however, there were still problems such as system issue and hacker attack.
Efektivitas Pelaksanaan Pembebasan Administratif Bea Balik Nama Kendaraan Bermotor Penyerahan II Dalam Meningkatkan Penerimaan Pajak Daerah Tahun 2018-2020(Studi Pada Pusat Pengelolaan Pendapatan Daerah Wilayah Kota Bekasi) Jeksi Mukri Artati; Mainita Hidayati
Jurnal Ilmu Administrasi Publik Vol 1, No 4: Juli 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i4.2847

Abstract

This study aims to determine the effectiveness of the implementation of the administrative fee exemption for motor vehicle transfer II in 2018-2020 at the Regional Revenue Management Center (P3DW) of Bekasi City. In this study, the author uses Duncan's theory of effectiveness measurement which includes achievement, goals, integration, and adaptation. The approach used in this study is a qualitative approach with a descriptive method. Data was collected through observation, documentation, and interviews. The results of this study indicate that the implementation of the Administrative Fee Exemption for Motor Vehicle Transfer II (BBN-KB II) in Bekasi City has been effective. This is evidenced by the ability of Bekasi City’s P3DW in realizing tax revenues so that it exceeds the expected target. However, in its implementation, the campaign carried out by P3DW is still lacking because there are still some taxpayers in Bekasi City who are not aware of the program. The obstacles encountered are the financial problems of the taxpayers of motor vehicle transfer II, the lack of campaign and education to taxpayers, the incompleteness of the taxpayer's document requirements because their Motor Vehicle Ownership Book is still with the leasing company.
Analisis Evaluasi Penerapan Pemungutan Pajak Air Tanah Dalam Upaya Peningkatan Pendapatan Pajak Air Tanah Di BAPENDA Kota Bekasi (Studi Kasus BAPENDA Kota Bekasi) Maria Magdalena Ika; Dian Wahyudin
Jurnal Ilmu Administrasi Publik Vol 1, No 4: Juli 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i4.2852

Abstract

This study was conducted to determine the analysis of the  application  of  groundwater  tax  collection  as  an effort to increase groundwater tax revenue in the BAPENDA (Regional Revenue Agency) of Bekasi City, the   obstacles   that   arise   in   the   groundwater   tax collection and the efforts made to overcome them. This study used a descriptive qualitative research method. Data was collected through interviews, observation and documentation. The results of the study show that data collection and monitoring of groundwater tax collection as an effort to increase groundwater tax revenue at the BAPENDA of Bekasi City is practically in accordance with Law No. 28 of 2009 and regulations regarding groundwater tax. However, the ineffectiveness of the tax collection system and the lack of maximum groundwater tax services have made groundwater tax collection at the BAPENDA of Bekasi City less  than optimal.

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