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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 2, No 1: Januari 2022" : 10 Documents clear
Analisis Implementasi Kebijakan Penghapusan Denda Pajak Kendaraan Bermotor Dalam Upaya Meningkatkan Penerimaan Pajak Kendaraan Bermotor Tahun 2018-2020 Di Kantor Samsat Jakarta Timur Norma Suryani; Tri Djoko Hardjono
Jurnal Ilmu Administrasi Publik Vol 2, No 1: Januari 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i1.2896

Abstract

This study aims to analyze the implementation of motor vehicle tax fines elimination policy in an effort to improve on 2018-2020 motor vehicle  tax  revenues  at  the  SAMSAT  office  of  East  Jakarta,  and identify that support and hinder the implementation of the policy. This research uses descriptive qualitative method. The data used in this study include primary data obtained from informant interviews and secondary data. Data was collected through interviews and documentation. The results showed that the implementation of motor vehicle tax penalty elimination policy at the East Jakarta SAMSAT office in  2018-2020  was  quite effective because motor  vehicle tax revenues were always increasing since. This is supported by several driving entities such as the campaign carried out by SAMSAT and relevant agencies such as the police, insurance company Jasa Raharja and Data and Information Center, and the Information and Statistics Communications Sub-dept., and the installation of banners through print and internet media so that the public is aware of the policy. However, there are still obstacles in its implementation, such as inadequate facilities and infrastructure to accommodate the number of taxpayers who want to pay taxes when the motor vehicle tax penalties are eliminated
Analisis Efektivitas Prosedur Dan Pelaksanaan Penerbitan Lisensi Personel Navigasi Penerbangan Pada Direktorat Navigasi Penerbangan Suprihatin Suprihatin; Dodi Rahmat Setiawan
Jurnal Ilmu Administrasi Publik Vol 2, No 1: Januari 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i1.2902

Abstract

This study aims to determine and analyze conditions, obstacles, and solutions in an effort to increase the effectiveness of the Procedure and Implementation of the Issuance of Aviation Navigation Pesnel Licenses at the Directorate of Aviation Navigation. The concept used in this research is effectiveness. This research was conducted at the Directorate General of State Transportation from February 2021 to June 2021. The informants in this study were 7 people. The result of this research is that the effectiveness of the organization has been well appointed by the examiners, where the  characteristic variables,  environmental characteristics, employee characteristics, and management practice policies have been running well. The obstacles that exist in the company such as: a) the lack of personnel of examiners; b) uneven improvement of supporting facilities; c) requirements are not met. Efforts are made to overcome the obstacles that can be done: increasing the number of members for equal distribution of tasks; equitable distribution of facilities for supporting activities; take online certification to meet the required requirements.
Pengaruh Tarif Pengenaan Pajak Penghasilan Pasal 21 Terhadap Keputusan Klaim Jaminan Hari Tua Sebagian Di BPJS Ketenagakerjaan Jakarta Kelapa Gading Mega Nur Octavia; Ajat Sudrajat
Jurnal Ilmu Administrasi Publik Vol 2, No 1: Januari 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i1.2892

Abstract

This study aims to analyze the effect of the imposition of Article 21 Income Tax on the Decision to Claim Partial Old Age Security at BPJS Ketenagakerjaan Jakarta Kelapa Gading. The analysis was carried out on BPJS Ketenagakerjaan Jakarta Kelapa Gading with the research subjects of the JHT-JP Jakarta Kelapa Gading Intermediary Service and participants using Partial Old Age Insurance. Then the research method used is descriptive qualitative analysis with interview and observation instruments. The results of the study show that there is no perfect policy, there must always be shortcomings in a policy because every community has different views, problems, interests and needs. However, in relation to this JHT program, BPJS Employment provides a solution by preferring the program to increase benefits.
Analisis Efektivitas Dan Efisisensi Layanan Penyampaian Surat Keberatan Secara Online (E-Objection) Pada Kantor Pelayanan Pajak Pratama Menteng Dua Nursyifa Syawaliyah; Dian Wahyudin
Jurnal Ilmu Administrasi Publik Vol 2, No 1: Januari 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i1.2898

Abstract

E-objection is a form of tax modernization through the use of information technology which aims to make the delivery of objection letters   more   flexible,   fast,   safe   and   practical.   Utilization   of information technology in taxation is expected to improve services to taxpayers, in terms of success, satisfaction, time, cost and effort to be more effective and efficient. The purpose of this research is to analyze the effectiveness and efficiency as well as the constraints and driving entities of e-objection services at the Primary Tax Office of Menteng Dua. The research method used was a qualitative method with data collection techniques in the form of interviews, observations and literature studies. The results of this study indicate that the e-objection service at the Primary Tax Office of Menteng Dua is quite effective and efficient. Its effectiveness is seen in the success of the program and  targets,  satisfaction  with the program,  the  level  of  input  and output and the achievement of overall goals. Its efficiency is seen in time, cost and effort. On the other hand, DGT's central network/server disruption, unregistered letter numbers and low public understanding are obstacles in the e-objection service. However, the Primary Tax Office of Menteng Dua always tries to find solutions to overcome them, for example by carrying out regular maintenance and update.
Inovasi Layanan Drive Thru Dalam Upaya Meningkatkan Penerimaan Pajak Kendaraan Bermotor Pada Kantor Samsat Kota Bekasi Mutiara Salsa Bela; Rahadi Pratomo Singgih
Jurnal Ilmu Administrasi Publik Vol 2, No 1: Januari 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i1.2895

Abstract

The motor vehicle tax is regulated in Law Number 28 of 2009 and is levied by the Regional Revenue Agency (BAPENDA). The recent research phenomenon is that a lot of people complain about the constraints of manual Samsat services as well as the lack of public awareness of paying vehicle taxes through drive-thru services. This research is aimed to analyze the innovation of Drive-Thru services to increase motor vehicle tax revenue in the Samsat Office of Kota Bekasi as well as both obstacles and efforts related to motor vehicle tax receipts through Drive Thru services. This research employed a descriptive qualitative approach. Furthermore, the theory employed is the Event M. Rogers theory of innovation with 5 indicators, namely, relative advantage, suitability, complexity, trialability, and ease of observation. The results indicated that the innovation of drive-thru service to increase motor vehicle tax revenues at the Samsat Office in Kota Bekasi of 2018 - 2020 has been well executed. This is verified by the increasing number of service users as well as the increasing number of drive-thru receipts every year. Nevertheless, the efficiency of the drive-thru service at the drive-thru outlet office in Bekasi still needs to be considered, such as service procedures that require getting off the vehicle, and the payment process that uses cash only. Meanwhile, some efforts have been executed by the Samsat Office of Kota Bekasi, namely preparing a thorough solution and evaluation so that tax revenues through the drive-thru service continue to increase and achieve the target.
Analisis Efektivitas Pemanfaatan Kebijakan Insentif Pajak Penghasilan Final Ditanggung Pemerintah Di Masa Pandemi Covid-19 Pada Kantor Pelayanan Pajak Pratama Jakarta Pasar Rebo Tahun 2020 Siti Humairoh; Ajat Sudrajat
Jurnal Ilmu Administrasi Publik Vol 2, No 1: Januari 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i1.2901

Abstract

The Covid-19 pandemic in Indonesia has greatly affected the national economy, many taxpayers have lost their income. Regarding the impact of Covid-19, the government provides final income tax incentives borne by the government which aims to ease the tax burden and support the efforts of taxpayers to survive during the Covid-19 pandemic. This study aims to analyze the Effectiveness of Utilization of the Government's Final Income Tax Incentive Policy during the Covid-19 Pandemic at KPP Pratama Jakarta Pasar Rebo 2020. The data collection techniques in this study were carried out by means of interviews and documentation. This research method uses a qualitative descriptive method. The results of this study indicate that the use of final income tax incentives is still not effective because there are obstacles that occur, such as many taxpayers who have not reported the realization of incentives regularly and do not understand the procedures for using tax incentives. Efforts that can be made to overcome obstacles by sending a Letter of Request for Explanation of Data and Information (SP2DK) to taxpayers who have not reported the realization of incentives and conducting more intense socialization to taxpayers.
Analisis Implementasi Kebijakan Pajak Hiburan Dalam Upaya Meningkatkan Pajak Daerah Pada Masa Pandemi Covid 19 Di Kota Bekasi Mariza Putri Darliant PS; Dwikora Harjo
Jurnal Ilmu Administrasi Publik Vol 2, No 1: Januari 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i1.2891

Abstract

The phenomenon behind this research is the significant decrease in entertainment tax revenue due to the Covid-19 pandemic. The purpose of this study is to determine the implementation of the entertainment tax policy  in  an  effort  to  increase  local  tax  revenue  during  the  Covid -19 pandemic in Bekasi City, along with the obstacles and efforts made by Bapenda (Regional Revenue Agency) in increasing entertainment tax revenues during the Covid-19 pandemic in Bekasi City. This research is a descriptive  research with  a  qualitative  approach. The  method  used  is qualitative data analysis method. The results of this study indicate that the implementation of the entertainment tax policy in an effort to increase local tax revenues has been going quite well. The driving factor is that the Bekasi  City’s  Bapenda  provides  relief  in  the  administration  of  tax payments  to  taxpayers,  in  accordance  with  the  Bekasi  City  Bapenda policy regulations.
Analilis Intenfikasi Wajib Pajak Orang Pribadi Karyawan Dalam Upaya Meningkatan Penerimaan Pajak Penghasilan Pada KPP Pratama Bekasi Utara Tahun 2018 – 2020 Mella Wati; Dwikora Harjo
Jurnal Ilmu Administrasi Publik Vol 2, No 1: Januari 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i1.2893

Abstract

The phenomenon in this study is that there is still a lack of knowledge on the intensification of individual taxpayers at KPP Pratama Bekasi Utara in fulfilling their tax obligations, seen from the results of the percentage realization of tax revenues in 2018 of 94.24%, and 2019 an increase of 101,  21%, and in 2020 entering the era of the covid-19 pandemic, the percentage of realized receipts decreased to 89.84%.   The purpose of this research is to find out and analyze the implementation of the intensification of individual employee taxpayers in an effort to increase income tax receipts at the KPP Pratama North Bekasi in 2018-2020.   The method of analysis uses qualitative.   The results of this study indicate that the Intensification of Individual Employee Taxpayers at KPP Pratama Bekasi Utara in 2018-2020 has not been fully in accordance with the procedures for intensification activities that have been set
Implementasi Kebijakan Insentif Pajak Penghasilan Final Usaha Mikro Kecil Menengah Ditanggung Pemerintah Pada Kantor Pelayanan Pajak Pratama Bekasi Utara Tahun 2020 Rendy Galih Ardiyanto; Novianita Rulandari; Pentanurbowo Pentanurbowo
Jurnal Ilmu Administrasi Publik Vol 2, No 1: Januari 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i1.2899

Abstract

To cope with the impact of the Covid-19 pandemic, it is necessary to extend the time for tax incentive provision during the national economic recovery period so that the policy regulated in the Minister of Finance of the Republic of Indonesia PMK-110/PMK.03/2021 can be used more widely. The tax incentives are also expected to be utilized by UMKM business actors in the context of national economic recovery due to the Covid-19 pandemic. This research was conducted using a descriptive qualitative method, where data were obtained through observations, documentation, and interviews with MSME actors in North Bekasi and employees of the Primary Tax Office of North Bekasi. This study aims to determine the implementation of the government-borne MSME final income tax incentive policy at the Primary Tax Office of North Bekasi in 2020. The theory used was the implementation theory of Merilee S. Grindle. The results of the study show that to date the government-borne final income tax incentive policy for MSMEs affected by the Covid-9 pandemic has been effective in restoring the national economy. However, there are still obstacles in its implementation, such as the low understanding of the taxpayers towards government-borne MSME final income tax incentive and tax digitization, poor internet signal, and the delay or failure of taxpayers in reporting their taxes, resulting in them not getting the tax incentives.
Pengaruh Kesadaran, Dan Pengetahuan Perpajakan Terhadap Tingkat Kepatuhan Wajib Pajak Umkm Tahun 2020 (Studi Kasus Pada KPP Pratama Jakarta Tebet) Muhammad Alfian Hendrawan; Ajat Sudrajat
Jurnal Ilmu Administrasi Publik Vol 2, No 1: Januari 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i1.2894

Abstract

This  study  was  conducted  to  determine  the  effect  of  tax  awareness  and  knowledge  on  the compliance level of MSME taxpayers in 2020 the area of the Primary Tax Office of Tebet, Jakarta. MSME taxpayer compliance is still considered low. Tax awareness and knowledge are important factors for evaluating the compliance of MSME taxpayers registered at the Primary Tax Office of Tebet, Jakarta. This research is a descriptive quantitative research with data collection method of questionnaire distribution. A sample consisting of 70 respondents was taken using accidental sampling  technique.  The  data  obtained  were  processed  using  SPSS  version  24  and  analyzed statistically.  The  data  analysis  technique  used  was  multiple  linear  regression  analysis.    The research results show that the sig value of tax awareness is 0.00 < 0.05 and the sig value of tax knowledge is 0.01 < 0.05 which indicates that tax awareness has a partial effect on MSME taxpayer compliance and tax knowledge has a partial effect on MSME taxpayer compliance. Simultaneously the influence of the tax awareness and tax knowledge variables on the level of compliance of MSME taxpayers at the Primary Tax Office of Tebet, Jakarta is 53%, with the remaining 47% being the influence of other variables outside the model studied.

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