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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 10 Documents
 1 
Search results for , issue "Vol 1, No 5: September 2021" : 10 Documents clear
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 Dea Danisa; Khairur Raziqiin
Jurnal Ilmu Administrasi Publik Vol 1, No 5: September 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i5.2863

Abstract

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.
Analisis Responsivitas Pelayanan Publik Di Rumah Tahanan Negara Kelas I Cabang Rumah Tahanan Komisi Pemberantasan Korupsi Elma Nurjanah; Dedy Kusna Utama
Jurnal Ilmu Administrasi Publik Vol 1, No 5: September 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i5.2868

Abstract

The Corruption Eradication Commission (KPK) is a government institution that specifically has a role in eradicating corruption. Not only that, KPK has also a Detention Center (Rutan) as a place for public servants to serve corruption prisoners. The role of KPK in providing service responsiveness to prisoners is very important because the  slow  service  responsiveness  will  have  an  impact  on  several prisoners'  rights  which  are  regulated  in  the  law.  This  study  has objective to determine and explain the responsiveness of public services in the First Class State Detention Center, the Corruption Eradication Commission's State Detention Center. The method used in this research is descriptive qualitative using Zeithml theory, namely to determine the attitude and communication of service providers, speed of service, accuracy of service, accuracy in serving, timeliness of service, and the response of service providers to complaints of prisoners that affect the responsiveness of public services. against prisoners. The results of the study indicate that the responsiveness of public services has not been carried out optimally because several obstacles are still found in the service, namely in the communication style on the ability to respond which causes incidents of beatings by detainees to prison officers. In the speed  of  service  related  to  the  legal  process  for  the  extension  of detention that occurs at the District Court, High Court and Supreme Court levels, delays often occur and health services in the detention center are  not 24  hours, so  that emergency health services outside normal working hours are not handled as quickly as expected. Furthermore, the accuracy of service is also due to the fact that the Head of KPK’s Detention Center has not been appointed definitively so that he cannot decide on the authority in strategic matters, only administrative in nature. And another shortcoming is the timeliness of service, there are still obstacles in the distribution of goods entrusted to the family to detainees, which takes a long time.
Pengaruh Retention Pajak, Profitabilitas Dan Leverage Terhadap Kinerja Laba (Studi Kasus Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2019) Anti Endah Lestari; Chairil Anwar Pohan
Jurnal Ilmu Administrasi Publik Vol 1, No 5: September 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i5.2859

Abstract

This study discussed Tax Retention, Profitability, and Leverage on Profit Performance. The purpose of this study was to analyze the effect of Tax Retention, Profitability, and Leverage on Profit Performance. The research method used was a quantitative approach. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange in 2016-2019. The determination of the sample was conducted by using the purposive sampling method. Based on the results of the study, it was shown that tax retention had a significant effect with tcount by 4.421, the profitability on return on assets (ROA) had no significant effect with tcount by 1.535, the profitability on return on equity (ROE) had a significant effect with tcount by 2.409, the leverage on debt to assets ratio (DAR) had no significant effect with tcount by 0.418, the leverage on debt to equity ratio (DER) had no significant effect with tcount by 1.274. The results of the simultaneous test (F test) determined the Fcount value of 12,592 with a significance value (0.000 <0.05) so that the hypotheses stated that Tax Retention, Profitability and Leverage had an effect on Profit Performance were accepted. The simultaneous effect was equal to (36%).
Analisis Strategi Pemungutan Pajak Bumi Dan Bangunan Pedesaan Dan Perkotaan (PPB-P2) Dimasa Pandemi Covid-19 Dalam Meningkatkan Penerimaan Pajak Daerah Pada Badan Pendapatan Daerah Dki Jakarta Tahun 2020 Devi Rafianti Almis; Khairur Raziqiin
Jurnal Ilmu Administrasi Publik Vol 1, No 5: September 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i5.2864

Abstract

The target and realization of PBB-P2 revenue in 2020 decreased by only 94.79% compared to the previous year. The target and realization of tax revenue are ideally expected to increase from year to year. This study aims to analyze the strategies of rural and urban land and building tax (PBB-P2) collection during the Covid-19 pandemic in increasing the regional tax revenue at the DKI Jakarta regional revenue agency in 2020. The researcher used a qualitative approach with a descriptive type of research. The data employed in this study included secondary data obtained from the literature study and primary data obtained from interviews. The data analysis techniques used were data reduction, data display, and drawing conclusions from a model proposed by Miles and Huberman (1984). The findings of this study were: (1) the strategies conducted is based on the theoretical approach of Koteen's types of strategies, including by carrying out the digital transformation in the form of e-SPPT or the electronic Notification of Tax Due, expanding PBB-P2 payment channels through e-Commerce, improving the quality of supporting resources, providing online dissemination and counseling, and providing policies of PBB-P2 exemption and reduction; (2) The inhibiting factors experienced are the decline in taxpayer income which affects the ability to pay taxes, the existence of Large-Scale Social Restrictions (PSBB) and Community Activity Restrictions (PPKM), and programs planned for normal conditions which do not run optimally; (3) Efforts that can be made to overcome these issues include implementing the policies of PBB-P2 exemption and reduction, providing dissemination, counseling, and education, and communicating online via WhatsApp for taxpayers to facilitate the issuance of SPPT and other letters in 2020.
Analisis Efektivitas Kebijakan Insentif Pajak Penghasilan Final Bagi Pelaku UMKM Pada Masa Pandemi Covid 19 Terhadap Penerimaan Pajak Di KPP Pratama Pondok Aren Tahun 2020 Camelya Ragil Yulyanti; Khairur Raziqiin
Jurnal Ilmu Administrasi Publik Vol 1, No 5: September 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i5.2862

Abstract

Indonesia had confirmed the Covid-19 outbreak in March 2020. This condition greatly affected economic stability and community productivity as workers and business actors. One of the efforts made by the government in the field of taxation for the recovery of the national economy is by implementing tax incentive policies. One of them is the Final Income Tax relief for MSME actors affected by Covid 19 or the government will bear MSME Income Tax (DTP). The purpose of this study was to analyze the effectiveness of the final income tax incentive policy for MSME actors during the covid 19 pandemic on tax revenues at Pondok Aren Small Tax Office in 2020. The main problem in this study was the level of effectiveness of the tax incentive policy. This study used a qualitative descriptive approach with data collection techniques in the form of interviews, observation, documentation, and triangulation. Based on the results of this study, when viewed from the effectiveness of tax incentives on tax revenues after tax incentives in 2020, it is classified as ineffective with an effectiveness percentage of 58.20%. In this case, the obstacles experienced are socialization or counseling that cannot be done directly (face to face), the lack of information received by taxpayers who are not active in social media and do not understand the contents of this policy. So, in this case, Pondok Aren Small Tax Office must optimize the provision of socialization.
Analisis Efektivitas Pemeriksaan Pajak Di Masa Pandemi Covid 19 Dalam Rangka Meningkatkan Target Penerimaan Pajak Studi Kasus Pada KPP Pratama Jakarta Pasar Rebo Elisa Andriani a; Notika Rahmi
Jurnal Ilmu Administrasi Publik Vol 1, No 5: September 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i5.2867

Abstract

Taxes are obligations that must be paid by the public, both individuals and entities, from their income or income for the government. During the Covid-19 pandemic, mobility is disrupted and has an impact on tax audits. This study aims to analyze the effectiveness of tax audits during the Covid-19 pandemic in order to increase the target of tax revenue, a case  study  at  KPP  Pratama  Jakarta  Pasar  Rebo.  Data  collection techniques  in  this  study  were  conducted  by  means  of  interviews, observation and documentation. Technical data analysis in this study was  carried  out  by  means  of  qualitative  descriptive  research.  The results  of  this  study indicate that  inspections  during  the COVID-19 pandemic are considered ineffective because there are inhibiting factors that occur during tax audits such as PCR or swab tests before entering the  company,  incomplete  tax  documents,  termination  of  finance/tax employees due to income. decreased during the COVID-19 pandemic. During the COVID-19 pandemic, the efforts made by the KPP  Pratama Jakarta Pasar Rebo were very optimal, inspections were carried out online such as zoom meetings. Inspection documents can also be sent via email or through the post office etc.
Pengaruh Transparansi Pengelolaan Pajak Dan Keadilan Pajak Terhadap Kepercayan Wajib Pajak Pada Kpp Pratama Tangerang Timur Tahun 2020 Agus Maulani; Novianita Rulandari; Rahardi Pratomo
Jurnal Ilmu Administrasi Publik Vol 1, No 5: September 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i5.2858

Abstract

This research was conducted in Pratama East Tangerang Tax Service Office (KPP), and was intended to gain insight on how tax management transparency andtax equity affects taxpayers' trust. This was a quantitative research and the data was gathered through survey analysis. The research sample was taxpayers of KPP Pratama East Tangerang, from which there were 100 respondents. The data was then analyzed using multiple linear regression. The writer used SPSS 25 for this research. The results showed that Tax Management Transparency (X1) did not significantly affect Taxpayers' Trust (Y) towards KPP Pratama, East Tangerang— 21 ,9%— and the rest (78, 1%) was affected by other factors outside the scope of this research that was not further researched by the writer. Tax Equity (X2) also did not significantly affect Taxpayers' Trust (Y) towards KPP Pratama, East Tangerang, by only 28,4%; the rest (71 ,6%) was affected by other factors outside the scope of this research that was not further researched by the writer. The last, both Tax Management Transparency (X1) and Tax Equity (X2) did not significantly affect Taxpayers' Trust (Y) towards KPP Pratama, East Tangerang, by only 32,7%; the rest (67,3%) was affected by other factors outside the scope of this research that was not further researched by the writer.
Efektivitas Penerimaan Retribusi Parkir Dalam Upaya Meningkatkan Retribusi Daerah Pada Bapenda Kabupaten Bekasi 2018-2020 Dewin Chintia Putri; Rahadi Pratomo
Jurnal Ilmu Administrasi Publik Vol 1, No 5: September 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i5.2865

Abstract

Parking levies are services for special parking spaces provided, owned, and/or managed by the Regional Government. The phenomenon in this study is that there is still a lack of public awareness of parking retribution payments, resulting in the realization of parking retribution revenue targets not being achieved. The purpose of this study was to analyse the effectiveness of parking retribution receipts to increase regional levies at the Bekasi Regency Bapenda in 2018-2020, as well as obstacles and efforts related to parking retribution receipts. This study uses a descriptive qualitative approach. The theory used in this study is the theory of effectiveness from Steers with three indicators, namely optimization of goals, system design, and human behavior. The results of this study show the effectiveness of parking retribution receipts to increase regional retribution in Bekasi Regency in 2018-2020 in terms of the effectiveness of parking retribution receipts in Bekasi Regency, which has been running effectively, where the average percentage of parking retribution receipts reaches 93.59%, and with the average percentage of the contribution of parking fees to the Bekasi Regency regional retribution in 2018-2020 reaching 0.88%.
Analisis Implementasi E-Faktur 3.0 Dalam Meningkatkan Kepatuhan Wajib Pajak Pada KPP Pratamabandar Lampung Dua Astria Adetasya Putri Suendra; Diana Prihadini
Jurnal Ilmu Administrasi Publik Vol 1, No 5: September 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i5.2861

Abstract

In order to realize a safe, orderly, just and prosperous nation's life, it is necessary for the state to have sources of income, one of which is in the form of Value Added Tax (VAT). However, the emergence of the COVID-19 pandemic has greatly shaken the Indonesian economy. The state must increase its spending to contain the epidemic and maintain the economy. The drag on tax and state revenues has been another challenge. Therefore, on October 1, 2020, the Directorate General of Taxes (DGT) officially launched the e-faktur application version 3.0 with the aim of making it easier for taxpayers to fulfill their tax obligations which is expected to increase taxpayer compliance and increase state revenue. The purpose of this study was to analyze the implementation of e-faktur 3.0, the obstacles to implementing e-faktur 3.0, and the efforts made to overcome these obstacles in order to increase taxpayer compliance at the Primary Tax Office of Bandar Lampung Dua. Data collection methods used in this study were observation, interviews, documentation and literature study. This study used the theory of George C. Edward III which carries the variables of communication, resources, disposition, and bureaucratic structure. The results showed that the implementation of e-faktur 3.0 has fulfilled all the variables needed to improve taxpayer compliance. Meanwhile, the inhibiting factors are the frequent occurrence of errors or maintenance in applications and counseling or campaign regarding the implementation of e- faktur 3.0 which cannot be carried out face-to-face due to the COVID-19 pandemic. The efforts of the Primary Tax Office of Bandar Lampung Dua in overcoming these obstacles are to provide a consultation or help desk and online media for taxpayers.
Pengaruh Reformasi Administrasi Perpajakan Dan Pengetahuan Perpajakan Terhadap Tingkat Kepatuhan Wajib Pajak Pada Kantor Pajak Pratama Pratama Pekanbaru Senapelan Tahun 2018-2020 Dini Rahmasari; Khairur Raziqin
Jurnal Ilmu Administrasi Publik Vol 1, No 5: September 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i5.2866

Abstract

This study aims to empirically examine the effect of tax administration reform and Tax knowledge on taxpayer compiliance levels at the Primary Tax Office of Senapelan, Pekanbaru in 2018-2020. The research method used was quantitative method with a descriptive approach. Sampling was carried out using Slovin’s theory with a margin of error of 5%, resulting in a sample of 396 respondents. The results of this study indicate that that tax administration reform has a positive and significant effect on taxpayer compliance at the Primary Tax Office of Senapelan, Pekanbaru with a value of 53.7%, and tax knowledge   has   a   positive   and   significant   effect   on   taxpayer compliance at the Primary Tax Office of Senapelan, Pekanbaru with a value of 49.3%. Simulatneously, tax administration reforms and tax knowledge have a positive and significant effect on tax payer compliance at the Primary Tax Office of Senapelan, Pekanbaru with a value of 60.9%

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