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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 4: Juli 2022" : 10 Documents clear
Efektivitas Penggunaan Media Sosial Dalam Transparansi Perpajakan Sebagai Upaya Peningkatan Kepercayaan Publik (Studi Kasus Wajib Pajak KPP Pratama Cibitung) Okvi Diani Salsabila; Ratih Kumala
Jurnal Ilmu Administrasi Publik Vol 2, No 4: Juli 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i4.2951

Abstract

The use of social media today has an extraordinary trend. The influence of globalization makes the phenomenon of social media an effective means of delivering information. A study reports that the number of social media users continues to increase from year to year. This makes encourages tax offices to campaign for tax policies through social media. In addition, social media as a medium for delivering information can also be an effective platform for implementing aspects of  good governance such as transparency. Information can be conveyed openly through social media so that it can attract public trust. In this study the author intends to find out the effectiveness of the use of social media in the implementation of public transparency, especially taxation related to public trust. This research focuses on the Primary Tax Office of Cibitung. The results of the study stated that the social media accounts of the Primary Tax Office of Cibitung were not effective enough in their use for tax campaigns. Several taxpayer informants interviewed by the author stated that there are still some obstacles in the Primary Tax Office of Cibitung
Evaluasi Implementasi Kebijakan Pemberian Persetujuan Pembangunan Rumah Ibadah Di Wilayah Kota Administrasi Jakarta Utara Mohadi Mohadi; Pandoyo Pandoyo
Jurnal Ilmu Administrasi Publik Vol 2, No 4: Juli 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i4.2941

Abstract

The research aims to identify the “Evaluation of Religious Buildings Construction Approval Policy Implementation in North Jakarta Administrative City Area The research describes and explains the existing phenomenon in detail using the descriptive-qualitative analysis method and interview technique as the supporting investment. The study on the Evaluation of Religious Buildings Construction Approval Policy Implementation in North Jakarta Administrative City Area found that implementation is exemplary. However, some improvements in the service quality are still needed. Some of the obstacles encountered were lack and incompetence of human resources in its field. And to overcome this is by improving existing human resources, expanding the existing personnel, and continuous awareness efforts in the community.
Analisis Efektivitas dan Kontribusi Penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) dalam Upaya Peningkatan Penerimaan Pajak Daerah di Kota Bekasi Tahun 2017-2021 Nisa Andriani; Ratih Kumala
Jurnal Ilmu Administrasi Publik Vol 2, No 4: Juli 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i4.2946

Abstract

The realization of PBB-P2 and regional tax revenue fluctuates every year. PBB-P2 is one of the contributions to PAD. In addition, Bekasi is known for its property sector, so the sale and purchase transactions of land and buildings will increase, which will affect the increase in PBB-P2 for Bekasi. The purpose of this study is to determine and analyze the effectiveness and contribution of PBB-P2 in increasing local tax revenue in Bekasi, as well as to analyze the inhibiting factors and efforts made in collecting PBB-P2 in Bekasi. This study used the descriptive qualitative method. The data collection was observation, interviews, documentation, and triangulation. The results showed that overall, the effectiveness of PBB- P2 has increased by an average of 96.62% which was very effective. The contribution of PBB-P2 revenue as a whole fluctuated with an average of 18.75%, which was not optimal. The obstacles to the PBB-P2 revenue in Bekasi were in the form of an un-updated database, incomplete addresses of taxpayers or those who have moved, the not evenly distributed socialization on the easy payment system which caused a decrease in public awareness, and the ineffective use of social media regarding payment information. To overcome obstacles, some efforts must be made. The efforts were in the forms of socialization via social media and other electronic media, intensive billing and combing operations, updating data every year, and getting closer to taxpayers.
Pengaruh Profesionalitas Kerja dan Komitmen Organisasi Terhadap Kinerja Pegawai Dinas Komunikasi, Informatika, Statistik dan Persandian Kota Bekasi Tahun 2022 Parjaya Parjaya; Wahidin Septa Zahran
Jurnal Ilmu Administrasi Publik Vol 2, No 4: Juli 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i4.2952

Abstract

The purpose of this study is to determine the how much influence of work professionality and organizational commitment on employee performance in Department of Communication, Information, Statistics and Code of Bekasi City. The research method used is quantitative research in the form of survey. Samples this research are 97 employee. Methods of data collection using questionnaires with likert scale. Conclusion this study : (1) influence of work professionality on employee performance, regression line ????̂  = -0,661 + 0,804X1. Hypothesis test with t-test result obtained by Sig. = 0,000 and tcount = 37,564 > ttable = 1,661, H0 reject; (2) influence of organizational commitment  on  employee  performance,  regression  line  ????̂   = 1,864 + 0,840X2. Hypothesis test with t-test result obtained by Sig. = 0,000 and tcount = 31,403 > ttable = 1,661, H0 reject; (3) influence of work professionality and organizational commitment  on  employee  performance,  regression  line  ????̂  =  - 0,734 + 0,495X1 + 0,350X2. Hypothesis test with F-test result obtained by Sig. = 0,000 and Fcount = 1045,360 > Ftable = 3,093, H0 reject. Conclusion of this research : (1) work professionality strong positive influence and significant on employee performance; (2) organizational commitment strong positive influence and significant on employee performance; (3) work professionality and organizational commitment together strong positive influence and significant on employee performance.
Analisis Penerapan Pajak Pertambahan Nilai Atas Transaksi Ekspor Impor Jasa Freight Forwarding Pada Pt. IFB Indonesia Tahun 2021 Monika Silaen; Rahadi Pratomo Singgih
Jurnal Ilmu Administrasi Publik Vol 2, No 4: Juli 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i4.2942

Abstract

In general, freight forwarding services are divided into four namely customs services, pure transportation management services, trucking services, and warehousing services. In practice, the forwarder (PT IFB Indonesia) cooperates with third parties. The third parties include transportation companies (land, sea, and air transportation), and loading and unloading companies. The tax law already regulates the application of VAT on freight forwarding services but there is no detailed explanation of its implementation so that forwarders have a little difficulty in calculating the tax base. The problem that arises is the determination of the basis for imposition of taxes on freight forwarding services so that the taxes collected by the forwarder from the consumer/goods owner are in accordance with the applicable regulations. The results of this study show that forwarders have different understandings regarding the application of tax payable, especially VAT, on their business. The author suggests that the government make detailed rules regarding VAT on freight forwarding services and campaign for any new regulations and laws.
Implementasi Kebijakan E-Order Pada Transaksi Pengadaan Langsung Dengan UMKM Di Provinsi Dki Jakarta OKI SULISTIYO; A. H. Rahadian
Jurnal Ilmu Administrasi Publik Vol 2, No 4: Juli 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i4.2950

Abstract

This study aims to find out how the description of policy implementation through direct procurement through the e-order system which was launched on January 7 2020, what are the benefits for business actors, especially MSMEs in DKI Jakarta and how effective it is for SKPD / SKPD Units in procuring goods. This type of research is descriptive qualitative research. With informants who deal directly with procurement directly through the e-order system. Data was collected through observation, interviews and documentation. Data analysis techniques used in this study include data reduction, display, conclusion, and verification. Based on the results of this research and data processing, it can be concluded that the implementation of direct procurement through the e-order system has been going well, there are only a few obstacles in the process, such as lack of knowledge due to lack of socialization in electronic procurement in DKI Jakarta Province, especially the Central Jakarta Administrative City Area.
Evaluasi Pengelolaan Aset Tidak Lancar Pemerintah Daerah Berdasarkan Peraturan Menteri Dalam Negeri Nomor 19 Tahun 2016 (Studi Kasus Pada Sekretariat Kota Administrasi Jakarta Pusat) Moch Makruf Deni Setiawan; Pandoyo Pandoyo
Jurnal Ilmu Administrasi Publik Vol 2, No 4: Juli 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i4.2940

Abstract

This study aims to understand how the Non-Current Assets of the Secretariat of Central Jakarta Administration City is managed and evaluated, and to identify the encountered constraints and solutions taken to cope with such obstacles. The study also has objectives of providing an evaluation model in Non-Current Asset Management under the Regulation of the Minister of Home Affairs Number 19 of 2016 concerning Guidelines in the Management of Regionally Owned Assets, while offering some improvements in the management of Local Government non-current assets. The study adopts descriptive quantitative method with data collection using interview, observation, documentation and internet searching techniques. The study shows that the local government non-current assets at the Secretariat of Administration City Central Jakarta have been soundly managed in accordance with the Regulation of the Minister of Home Affairs Number 19 of 2016 despite some shortcomings in terms of Asset Need and Budgeting Assessment, Asset Write-Offs, and lack of human resources. These weaknesses have been dealt with solutions as offered by the author in this scientific essay.
Evaluasi Penerimaan Bea Perolehan Hak Atas Tanah Dan Bangunan (BPHTB) Di Kabupaten Bekasi Tahun 2020-2021 Nimas Saputri; Ratih Kumala
Jurnal Ilmu Administrasi Publik Vol 2, No 4: Juli 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i4.2945

Abstract

BPHTB (Fees for Acquisition of Land and Building Rights) is a tax that must be paid by those who carry out rights transfer transactions directed to BPHTB taxes, including buying and selling, grants, inheritance, exchange, etc. As is known in 2020- 2021 the whole world, including Indonesia itself, was hit by the Covid-19 pandemic. At that time, the BPHTB collection in Indonesia was always over target. The purpose of this study was to determine the evaluation of BPHTB collection at the Regional Revenue Agency (Bapenda) of Bekasi Regency in 2020-2021. The research was conducted at the Bapenda of Bekasi Regency using qualitative methods to find out what kind of programs and systems they are running. The data was obtained from interviews with several sources. The results of this study indicate that the evaluation of the collection of Fees for Acquisition of Land and Building Rights in Bekasi Regency in 2020-2021 was implemented properly, where the collection of BPHTB was in accordance with applicable procedures, and during the Covid-19 pandemic this was done online. The local government should try to reduce the market price or transaction value and increase the Acquired Value of Non- Taxable Tax Objects (NPOPTKP) from Rp.60,000,000 to Rp.80,000,000. BPHTB revenue in 2020 exceeded the target, which was Rp.954,288,497,549 or 127% of the revenue target of   Rp.750,000,000,000,000.   Meanwhile,   in   2021   BPHTB revenue in Bekasi Regency was only able to be realized in the amount of Rp. 909,108,452,353 or 99% of the specified target of Rp. 915,000,000,000. The obstacles that arose were limited operating hours, BPHTB validation, difficulties in determining transaction values, and delays in property activities. Efforts that should be made are to implement health protocols, apply online BPHTB validation, provide counseling, and reactivate property activities.
Analisis Faktor-Faktor Yang Mempengaruhi Wajib Pajak Mengenai Penggelapan Pajak (Tax Evasion) Muhammad Ridwan; Ajat Sudrajat
Jurnal Ilmu Administrasi Publik Vol 2, No 4: Juli 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i4.2943

Abstract

Tax is one of the main sources of state revenue and expenditure. The phenomenon is that there are still some taxpayers who try to reduce the amount of tax owed by tax evasion, which is an effort to relieve taxes by violating the law. Meanwhile, this study aims to analyze factors such as the tax system, justice, and discrimination against taxpayers regarding tax evasion. The data obtained comes from questionnaires filled out by 100 individual taxpayers at KPP Pratama Jakarta Pasar Rebo. This study uses a quantitative approach with accidental sampling, the data analysis techniques carried out consist of descriptive statistics, data quality tests, classical assumption tests, hypothesis testing, and multiple linear regression model analysis. The results of this study indicate that the taxation system has a significant effect on tax evasion, this is evidenced by a significance value of 0.021<0.05, while justice and discrimination have no significant effect on tax evasion. This is evidenced by the significance value of justice of 0.082>0.05 and the significance value of discrimination of 0.068>0.05. Simultaneously the taxation system, justice, and discrimination have an effect of 36.1% on tax evasion. While the remaining 63.9% is explained by other variables not examined in this study.
Analisis Implementasi Kebijakan Insentif Pajak Di Masa Pandemi Covid – 19 Atas Pajak Penghasilan Pasal 21 Pegawai Negeri Sipil Di Uptd Puskesmas Telaga Murni Kabupaten Bekasi Tahun 2020 Nurmalasari Nurmalasari; Ratih Kumala
Jurnal Ilmu Administrasi Publik Vol 2, No 4: Juli 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i4.2949

Abstract

This study aims to analyze the implementation of article 21 income tax incentives at the Department of technical implementing elements of the Telaga Murni Health Center. The phenomenon of this research is regarding tax incentive policies issued by the government, especially on article 21 income tax for civil servants. As well as what obstacles are experienced in the application of the article 21 income tax incentive policy. In this study, the authors used qualitative research methods with qualitative descriptive analysis. The data collection was carried out in natural conditions, primary data sources, and data collection techniques were more on participatory observation and interviews. Determination of informants using purposive sampling technique, namely Informants who are considered to have knowledge or information about a particular thing or event. which was the informants who were deemed to have knowledge or information about a particular thing or event. In this study, the informants were Civil Servants who worked at the Telaga Murni Health Center for the 2020 period. The results of the study concluded that the implementation of Article 21 Income Tax Incentive policy at the Telaga Murni Health Center was good enough because in terms of quantity and quality so that it could run and achieve its goals. in the use of Article 21 income tax incentives.

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