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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
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Search results for , issue "Vol 1, No 6: November 2021" : 12 Documents clear
Implementasi Program Jakprenuer Dalam Upaya Meningkatkan Perekonomian Umkm Di Masa Pandemi Covid 19 (Studi Kasus Di Kecamatan Tanjung Priok Kota Administrasi Jakarta Utara) Iyas Nur Hakim; Dody R Setiawan; Mohammad Sofyan
Jurnal Ilmu Administrasi Publik Vol 1, No 6: November 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i6.2880

Abstract

DKI Jakarta as one of the axis of national economic growth is certainly in the spotlight in economic development, one of which is in the growth sector of Micro, Small and Medium Enterprises (MSMEs). The provincial government of DKI Jakarta is committed to developing Micro, Small and Medium Enterprises (MSMEs) in the midst of the people of the capital. Integrated Entrepreneurship Program was initiated more than two years ago, and continues to be developed according to the dynamics of the MSME industry and market needs, where it listens to the aspirations of entrepreneurs. Present with the new brand called Jakprenuer, this program is expected to be a platform for creation, facility and collaboration  for  the  development  of  MSMEs  through  the  entrepreneurship ecosystem, such as start-ups, educational institutions and financing institutions. This study aims to determine the implementation of the Jakprenuer program as an effort to improve the economy of MSMEs in Tanjung Priok District during the Covid-19 pandemic, as well as identify obstacles that arise and the efforts made to overcome them.This   descriptive   research   used   a   qualitative   method   based   on   the implementation theory of Edward III. Data were obtained through direct interviews with informants. The results of the study show that the implementation of the Jakprenuer program has been going well, although there are still some obstacles that must be overcome.
Pengaruh Pemberian Insentif Pajak Bagi Wajib Pajak Terdampak Pandemi Covid-19, Pengetahuan Perpajakan, Dan Tax Awareness Terhadap Kepatuhan Pelaporan Wajib Pajak UMKM Di Kecamatan Tebet Tahun 2020 Ilham Wahyudi Hasibuana; Tri Djoko Hardjono
Jurnal Ilmu Administrasi Publik Vol 1, No 6: November 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i6.2876

Abstract

The taxpayers’ compliance to improve national state revenues, including the SMEs sector, remain very low. Despite a continued increase in tax revenues every  year,  the  facts  on  the  ground  show  that  the  state’s income from tax is not optimal. The research aims to determine the impact of the tax incentive, tax knowledge, and tax awareness of COVID-19 Pandemic-affected Taxpayers on SMEs taxpayers’ reporting compliance. The research uses the quantitative descriptive method. A questionnaire was used to collect the research data, and the result was then analyzed and calculated to determine the impact of each variable using a double regression method. The result of the research shows that (1) tax incentive is helpful for the compliance of SME taxpayers’ tax reporting in Tebet Sub-District; (2) good tax knowledge would help the community to meet its tax obligations; (3) tax awareness affects the tax reporting compliance of SMEs taxpayers in Tebet Sub-District; (4) tax knowledge and tax awareness simultaneously affect the tax reporting compliance SMEs taxpayers in Tebet Sub-District.
Analisis Efektivitas Penertiban Penyandang Masalah Kesejahteraan Sosial Di Dinas Sosial Provinsi DKI Jakarta Jauhar Rosyidi; Dedy Kusna Utama
Jurnal Ilmu Administrasi Publik Vol 1, No 6: November 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i6.2881

Abstract

The purpose of this study was to analyze the effectiveness of controlling people with social welfare problems (PMKS) by the DKI Jakarta Provincial Social Service. The research method used in this research was descriptive  qualitative  method,  with  data  collection techniques  in  the  form of questionnaire distribution and literature study. The research questions posed are: what is the analysis of the effectiveness of controlling PMKS by the DKI Jakarta Provincial Social Service; what factors are the obstacles to effectiveness; and what efforts need to be made by the service leaders to overcome these obstacles. The results of the study prove that the effectiveness of controlling people with social welfare problems by the DKI Jakarta Provincial Social Service is good. From the results of interviews, it can be concluded that additional employees are needed. The inhibiting factors for effectiveness are the low number of certified employees and the quantity of human resources that have not met the required number. The suggestion put forward by the researcher is that the DKI Jakarta Provincial Social Service increase the commitment of officers in handling PMKS, improve  the  supporting  facilities  and  infrastructure  for  the  control,  and increases the number of employees or personnel so that the department is able to work wel.
Analisis Pelaksanaan Strategi Peningkatan Penerimaan Pajak Air Tanah Pada Unit Pelayanan Pemungutan Pajak Daerah Cempaka Putih Tahun 2017 – 2020 Fahmi Muhammad Perwira; Ratih Kumala
Jurnal Ilmu Administrasi Publik Vol 1, No 6: November 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i6.2872

Abstract

Groundwater tax is one of state revenues sourcing from tax collection. As regulated in Regulation of the Governor of DKI JAKARTA Number 38 Year 2017. Recorded land subsidence has occurred since the early of 1990s. To anticipate, Government of DKI Jakarta Province has stipulated groundwater utilization tax through Governor Regulation No. 10 Year 1998 to encourage community and industry to use Water Company’s water and reduce excessive groundwater extraction which will threaten environmental sustainability. This research aims to determine the implementation of strategy for increasing groundwater tax revenue along with its problems and efforts. Based on conceptual model of Machfud Sidi k and Chairil Anwar Pohan.  By  using  qualitative  research  methods  descriptive  approach,  using  data collection techniques by observation, interview and documentation. The results show that strategy for increasing groundwater tax revenue at UPPPD Cempaka Puti h has not worked well, because there are still many taxpayers who have not re-registered, the lack of expansion of new taxpayers, human resources are still not educating taxpayers and  have  not  fully  implemented  sanctions because  of  the low supervision.  In  this research,  it  is  necessary  to  suggest  that  strategy  for  increasing  groundwater  tax revenue at UPPPD Cempaka Putih in order data collection and supervision activities are carried out by tax authorities directly, so that tax authorities are more active i n socializing the management and licensing of groundwater tax.
Pengaruh Pemeriksaan Pajak Dan Kepatuhan Wajib Pajak Terhadap Penerimaan Pajak Pada KPP Penanaman Modal Asing Enam Tahun Pajak 2016-2020 Khairuzain Pratama Elipen; Ajat Sudrajat
Jurnal Ilmu Administrasi Publik Vol 1, No 6: November 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i6.2883

Abstract

This study was conducted to identify the effect of tax audits and taxpayer compliance on tax revenues at the Tax Service Office of Foreign Investment Six for the 2016-2020 tax year. This study used a quantitative approach. The type of data in this study is secondary data obtained from observations of 60-months’ time series data over a 5 year period, namely January 2016 - December 2020. The data was then analyzed using multiple linear regression analysis techniques. The sample selection technique used was a total sampling technique, in which all members of the population, namely 60-months’ time series data, were used as research samples. Data processing was done using SPSS software. The results showed that partially tax audits have a positive and significant effect on tax revenues at the Tax Service Office of Foreign Investment Six, and taxpayer compliance partially has a positive and significant effect on tax revenues at the Tax Service Office of Foreign Investment Six'. Simultaneously, tax audits and taxpayer compliance have a significant effect on tax revenues at the Tax Service Office of Foreign Investment Six
Pengaruh Leverage Dan Sales Growth Terhadap Tax Avoidance Pada Perusahaan Farmasi Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2016-2020 Fenty Jayani; Daryanto Hesti Wibowo
Jurnal Ilmu Administrasi Publik Vol 1, No 6: November 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i6.2874

Abstract

This study aims to determine the effect of leverage and sales growth both partially and simultaneously on tax avoidance among pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2016-2020. This study used quantitative methods with secondary data from 6 samples of pharmaceutical company financial statements. Sampling was done using purposive sampling technique. The data analysis technique used included panel data regression analysis and classical assumption tests with the help of the EViews 9 program. The results show that partially the Leverage variable has a negative and significant effect on Tax Avoidance, while the Sales Growth variable has a positive and significant effect on Tax Avoidance. Simultaneously, Leverage and Sales Growth variables have a significant effect on Tax Avoidance. This can be seen from the t-test on Leverage (X1) and Tax Avoidance (Y) variables, which produced a tcount value of -2.44 (greater than ttable 2.05) and a significance value of 0.02 (less than 0.05). Meanwhile, the t-test on Sales Growth (X2) and the Tax Avoidance (Y) variables resulted in a tcount value of 3.38 (greater than ttable 2.05) and a significant value of 0.00 (less than 0.05). In the F test, the Fcount value is 5.96 (greater than Ftable 4.20) and the significance value is 0.02 (less than 0.05).
Pengaruh Digitalisasi Dan Persepsi Terhadap Kualitas Pelayanan Administrasi Kependudukan Di Kelurahan Mangga Besar Tahun 2021 Irma Rahayua; Dodi Rahmat Setiawan; Mohammad Sofyan
Jurnal Ilmu Administrasi Publik Vol 1, No 6: November 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i6.2879

Abstract

The purpose of this study was to analyze the effect of digitalization and perception  on  the  quality  of  population  administration  service  in Mangga Besar Village, 2021. The theories used in this study were the theory by Soemantri on digitalization, Sondang P Siagian on incentives and Zeithaml, Parasuraman & Berry in Lupiyoadi on service quality. The method used in this study was a quantitative method through the distribution of questionnaires with a total population of 73 respondents and the sample was also 73 by using Random Sampling and Saturated Samples, all populations were used as samples. Based on the results of the study using partial and multiple linear regression analysis with the help of SPSS version 24 for windows, it showed that the partial t test results indicated that digitalization has a positive and significant effect on service quality by 7.6%, and perception affects service quality by 84.8%. The results of the F test show that simultaneously digitization and perception variables have a significant effect on service quality with a  value  of  41.64%.  The  influence  of  the  Adjusted  Square  (R2) Coefficient of Determination Value was 0.849 or 84.9% because Fcount was greater than Ftable and the rest of 7.49% is affected by other factors not studied (epsilon) in Mangga BesarVillage. The purpose of this study was to analyze the effect of digitalization and perception  on  the  quality  of  population  administration  service  in Mangga Besar Village, 2021. The theories used in this study were the theory by Soemantri on digitalization, Sondang P Siagian on incentives and Zeithaml, Parasuraman & Berry in Lupiyoadi on service quality. The method used in this study was a quantitative method through the distribution of questionnaires with a total population of 73 respondents and the sample was also 73 by using Random Sampling and Saturated Samples, all populations were used as samples. Based on the results of the study using partial and multiple linear regression analysis with the help of SPSS version 24 for windows, it showed that the partial t test results indicated that digitalization has a positive and significant effect on service quality by 7.6%, and perception affects service quality by84.8%. The results of the F test show that simultaneously digitization and perception variables have a significant effect on service quality with a  value  of  41.64%.  The  influence  of  the  Adjusted  Square  (R2) Coefficient of Determination Value was 0.849 or 84.9% because Fcount was greater than Ftable and the rest of 7.49% is affected by other factors not studied (epsilon) in Mangga BesarVillage.
Pengaruh Eefktivitas Sistem Pemungutan PPN Dan Pengawasan Sistem Pemungutan PPN Terhadap Kepatuhan Wajib Pajak Pengusaha Vape (Studi Kasus Rokok Elektrik Pada Pengusaha Vape Yang Bergabung Dengan APVI di Indonesia Tahun 2019 Feren Kafitri Fardi; Daryanto Hesti Wibowo
Jurnal Ilmu Administrasi Publik Vol 1, No 6: November 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i6.2875

Abstract

This study discusses the influence of the effectiveness of the VAT collection system and the supervision of the VAT collection system on the compliance of vape entrepreneur taxpayers. This a case study of ecigarettes on vape entrepreneurs who were members of APVI (Association of Personal Vaporizer in Indonesia) in 2019. The purpose of this study was to analyze the influence of the effectiveness of the VAT collection system and the supervision of the VAT collection system on the compliance of vape entrepreneur taxpayers. This research was conducted using a quantitative approach. The population was taxpayers who were members of APVI in 2019. The sample consisted of 116 respondents who were determined using the Slovin formula. The data analysis methods used included instrument tests consisting of validity tests, reliability tests, and descriptive statistics; assumption test; and statistical analysis consisting of multiple linear regression analysis, t test, F test, correlation coefficient and coefficient of determination (R2) carried out using the SPSS 26 application for windows. Based on the results of the study, it was found that the effectiveness of the VAT collection system has a significant influence with a tcount of 26.805 and the supervision of the VAT collection system has a significant influence with a tcount 19.323. The results of the simultaneous test (F test) show an Fcount value of 406.697 with a significance value (0.000 <0.05), so the hypothesis that the effectiveness of the VAT collection system and the supervision of the VAT collection system influence vape entrepreneur taxpayer compliance is accepted. Simultaneously these two variables have an influence of 87.8%.
Analisis Efektivitas Pelayanan Digital Dan Program Samsat Keliling Dalam Upaya Meningkatkan Kepatuhan Wajib Pajak Kendaraan Bermotor Di UPTD Samsat Serpong Indri Baqiyatus Sholeha; Khairur Razikin
Jurnal Ilmu Administrasi Publik Vol 1, No 6: November 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i6.2877

Abstract

Regulation of motor vehicle tax (PKB) paying is one of public or government services tasks. One of the public organizations that are directly related to the motor vehicle tax payment service (PKB) is One- Stop Administration System office center (SAMSAT). The phenomenon obtained by the author is the decreasing number of registered motor vehicles as taxpayers, the number differences is quite large from 280,996 in 2019 and 277,996 in 2020. There are unpaid taxes, in the amount of 25,216,985,800 in 2018, 26,938,405,500 in 2019, and 25,814,189,700 in 2020, the motor vehicle unpaid taxes are quite high for these three consecutive years, with the average percentage is 8.53%. This study aims to analyze the effectiveness of digital services and the mobile Samsat program to improve the compliance of motor vehicle taxpayers at the Uptd Samsat Serpong with qualitative descriptive research methods and using interviews, observation, documentation, and triangulation for the data collecting techniques. The results of this study indicate that taxpayer compliance in motor vehicle taxes paying is quite optimal. However, in terms of the motor vehicles payment, there is still no commitment that make there are quite large unpaid taxes every year, and in terms of PKB receipts are not optimal yet even though it’s always reached the target. This is caused by the motor vehicle taxpayers who have not complied with their tax obligations yet. In this case, the difficulties are error that sometimes occurred in the digital service system and the mobile Samsat, and the lack of knowledge for motor vehicle taxpayers who are not active in social media. So, with all of these problems the UPTD Samsat Serpong must be responsive, such as providing a comprehensive socialization and broadening the basis of the taxation system as well as improving the internet network in order to not hinder the motor vehicle taxpayers in carrying out their tax obligations.
Pengaruh Sosialisasi Peraturan Perpajakan Dan Pemahaman Peraturan Perpajakan Tentang Insentif Pajak UMKM Terhadap Kemauan Menjalankan Kewajiban Perpajakan UMKM Di Masa Pandemi Covid-19 (Studi Kasus Pada Mitra Driver Ojek Online Di Daerah Depok) Jumalil Syahroni; Rahadi Pratomo Singgih
Jurnal Ilmu Administrasi Publik Vol 1, No 6: November 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i6.2882

Abstract

The phenomenon behind this research is problems related to the willingness to carry out tax obligations, which are related to tax regulations campaigns and understanding tax regulations for MSME taxpayers. In this study the author used a quantitative approach to produce accurate data. Quantitative methods are used because this study aims to measure variables, conduct a sampling process, and prove the hypothesis statistically. Based on the results of the study, it is known that the regression coefficient value of the tax regulation campaign variable is positive, i.e. +0.108. The results of the T-test found tcount < ttable (0.689 <1.988) with sig value (0.493) > (0.05), which means that the tax regulation campaign on MSME tax incentives has a positive but not significant effect on the willingness to carry out MSME tax obligations during the Covid-19 pandemic among online ojek (motorcycle taxi) driver partners in the Depok area.The regression coefficient value of the understanding of tax regulations is positive, i.e. +0.312. The results of the T-test found tcount < ttable (2.096 <1.988) with sig value (0.493) > (0.05), which means that understanding of tax regulations regarding MSME tax incentives has a positive and significant effect on willingness to carry out MSME tax obligations during the Covid-19 pandemic among ojek driver partners in the Depok area. Meanwhile, the F-count test produced a value of 6.011, which is greater than the F-table (6.011 > 3.105), and a significance value of 0.004, where p < 0.05 (0.004 < 0.05). This means that the campaign and understanding of tax regulations regarding MSME tax incentives simultaneously affect the willingness to carry out MSME tax obligations during the Covid-19 pandemic among ojek driver partners in the Depok area.

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