Jurnal Ilmu Administrasi Publik
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.
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<![CDATA[Analisis Implementasi Kebijakan E-Registration Dalam Meningkatkan Jumlah Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Pademangan Tahun 2021 ]]>
<![CDATA[Amelia Nur Laili]]>;
<![CDATA[Irawati Irawati]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol 3, No 2: Maret 2023 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v3i2.3151
<![CDATA[This study aims to determine and explain the implementation of e-registration policy in the Tax Office Pratama Jakarta Pademangan. The research method used is qualitative descriptive method, using data collection techniques through observation, interviews and documentation. The results of this study indicate that the implementation of e-registration policy can run well because the KPP always improve the quality of its services and has cooperated with other agencies. The obstacles faced are such as resources that are still standard, the system used is still often experiencing server down, there are still taxpayers who do not understand technology, do not understand how to operate the e-registration system and the choice of words used is still difficult to understand by taxpayers. Efforts that must be done is to improve the quality of the system to be better, conduct regular socialization to the public and prospective taxpayers both online and in person, expand cooperation with other agencies so that the information obtained by the public is clearer, and the use of wording in the e-registration system is further simplified in order to improve the quality.]]>
<![CDATA[Analisis Pelaksanaan Pertukaran Informasi Otomatis Perpajakan Dari Perspektif Efektifitasnya Meminimalkan Tax Evasion Pada Direktorat Jenderal Pajak Tahun 2018-2020 ]]>
<![CDATA[Sari Narulita]]>;
<![CDATA[Chairil Anwar Pohan]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol 3, No 2: Maret 2023 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v3i2.3147
<![CDATA[This research aims to analyze the implementation of automatic tax information exchange from the perspective of its effectiveness in minimizing tax evasion at the Directorate General of Taxes in 2018-2020 and to analyze the inhibiting and encouraging entities in the automatic exchange of information in minimizing tax avoidance at the 2018-2020 DGT. The author uses a qualitative method with a descriptive approach. Data collection techniques used in the form of interviews, observation, documentation, and triangulation of sources. The results of the study conclude that the Implementation of Automatic Information Exchange (AEoI) in minimizing tax avoidance and tax evasion so far has been quite effective according to international standards, although there are still many complete data sets that have not been met by partner countries such as Singapore, resulting in the data provided by the partner country being incomplete. can be used by the Indonesian tax authorities. However, the performance of AEoI has not provided optimal results in increasing tax revenue, especially in 2020, its progress is hampered by the Covid 19 Pandemic. On the other hand, the Directorate General of Taxes is still experiencing obstacles. There are four obstacles and challenges in the AEOI, namely: First, the Reciprocity of Information Exchange (Reciprocity). Second, banking tends to be resistant to data access. Third, the lack of technology that supports AEoI. Fourth, the complexity of Conversion of Tax Revenue Data. The Entity that drives this information exchange in minimizing tax avoidance is the existence of an Information Exchange System called the “Common Transmission System (CTS)”.]]>
<![CDATA[Analisis Implementasi Kebijakan E-Filing Sebagai Upaya Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi Dalam Menyampaikan SPT Tahunan Di Kpp Pratama Depok Cimanggis Tahun 2021 ]]>
<![CDATA[Wahyuningsih Wahyuningsih]]>;
<![CDATA[Irawati Irawati]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol 3, No 2: Maret 2023 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v3i2.3152
<![CDATA[This study aims to analyze how the implementation of the e-filing policy in an effort to improve the compliance of personal taxpayers in submitting annual tax returns at Depok Cimanggis Small Taxpayers Office in 2021, to analyze the barriers to the use of e-filing by personal taxpayers at Depok Cimanggis Small Taxpayers Office and to analyze efforts to improve the reporting of annual tax returns of individuals by filing at Depok Cimanggis Small Taxpayers Office. This research uses a qualitative approach. The data collection technique carried out is by conducting interviews with fiscus, academics and taxpayers related to the implementation of the e-filing policy, documentation and making observations at Depok Cimanggis Small Taxpayers Office. The results of this study concluded that the Implementation of the E-Filing Policy as an Effort to Improve Individual Taxpayer Compliance in Submitting Annual Tax Returns at Depok Cimanggis Small Taxpayers Office in 2021 in terms of communication is still lacking because the level of compliance of personal taxpayers is still very low, not comparable to the increase in the number of personal taxpayers registered at Depok Cimanggis Small Taxpayers Office and personal taxpayers who report annual tax returns e-filing declines in 2021. In terms of resources, Depok Cimanggis Small Taxpayers Office is good, the quality and quantity of human resources are adequate and understand the e-filing policy. In terms of the disposition of the e-filing policy, it is right on target, where the policy is intended for all taxpayers. In terms of bureaucracy, Depok Cimanggis Small Taxpayers Office has implemented the appropriate SOP where taxpayers who want to report the Annual Tax Return must first have an e-fin. Obstacles to the Implementation of the E-Filing Policy as an Effort to Improve Compliance of Personal taxpayers in Submitting Annual Tax Returns at Depok Cimanggis Small Taxpayers Office in 2021, namely servers that often go down when used jointly by taxpayers, there are still taxpayers who do not understand the reporting of annual tax returns through e-filing. The efforts made to overcome these obstacles are to make server improvements so that they do not go down when used jointly by taxpayers and carry out education, counseling and appeals to taxpayers to report annual tax returns on time so as to improve the compliance of personal taxpayers in reporting their Annual Tax Returns.]]>
<![CDATA[Analisis Efektivitas Pemutihan Pajak Kendaraan Bermotor Di Samsat Jakarta Pusat Sebagai Upaya Peningkatan Penerimaan Pajak Daerah Tahun 2021 ]]>
<![CDATA[Tasya Kusumaningtyas]]>;
<![CDATA[Khairur Raziqiin]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol 3, No 2: Maret 2023 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v3i2.3142
<![CDATA[During the covid-19 pandemic, motor vehicle tax revenues decreased due to decreased purchasing power. Therefore, the government provides a relief in the form of motor vehicle tax incentives with the implementation of bleaching motor vehicle tax as an effort to increase local revenue. This study aims to determine the effectiveness of bleaching as an effort to increase the original income of Central Jakarta in 2021. The research method used is qualitative with descriptive approach. Based on the results of research that has been carried out shows that the implementation of motor vehicle tax bleaching is running effectively, when compared to 2020, motor vehicle tax revenue in Central Jakarta has increased by Rp. 180,285,654,772.00 or 1.14%. This is due to the socialization of samsat officers in Central Jakarta continue to follow and supported by the motor vehicle tax incentives so as to increase local revenue.]]>
<![CDATA[Implementasi Kebijakan Pemungutan Pajak Reklame Sesuai Perda Nomor 12 Tahun 2011 Tentang Pajak Reklame Dinas Pendapatan Daerah Jakarta Utara Tahun 2021 ]]>
<![CDATA[Taryudi Taryudi]]>;
<![CDATA[Irawati Irawati]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol 3, No 2: Maret 2023 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v3i2.3154
<![CDATA[The purpose of this research is to find out the Implementation of the Billboard Tax Collection Policy in accordance with Local Regulation Number 12 of 2011 concerning t he Billboard Tax of the North Jakarta Local Revenue Service in 2021 at Pademangan Local Tax Collection Service Unit. This research is a type of qualitative research using descriptive analysis. The results of this research indicate that the implementation of the billboard tax collection policy using George Edward III's theory which consists of 4 (four) dimensions including: the communication dimension there is still a lack of direct socialization to taxpayers; the dimension of resources consisting of human resources is still a lack of supervisory billboard tax officers; dimensions of financial resources have been met; the dimensions of the disposition of the implementor's response, understanding of the policy is still not met due to taxpayers who still do not understand the procedures for administering billboards; and the dimensions of the bureaucratic structure are still not met because the licensing process for the administration of billboards tends to be difficult and long, there was a violation regarding the installation location permit, the media for placing billboards that violated environmental ecology, there were installers who did not pay attention to the validity period of the permit for installing advertisements, so that many billboards were posted without confirmation of the extension of billboard installation. So that the efforts made in overcoming this are giving warning letters, issuing summons, submitting appeal letters, and forcibly dismantling billboards and improving the billboard administration procedure to make it easier and ease of the licensing process in order to facilitate the licensing process and meet their tax obligations in addition to the existence of fixed regulations for the billboard tax so that taxpayers more easily understand existing regulations.]]>
<![CDATA[Analisis Pelaksanaan Pelatihan Karyawan Air Traffic Flow Management Dalam Meningkatkan Pelayanan Penerbangan Di Kantor Airnav Cabang Surabaya ]]>
<![CDATA[Adella Anggelica Pramudita Santoso]]>;
<![CDATA[Dodi R Setiawan]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol 3, No 2: Maret 2023 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v3i2.3145
<![CDATA[The background of this study was the writer’s observation regarding the Implementation of Air Traffic Flow Management Employee Training at the Surabaya Branch of Airnav. According to the research, Analysis of the Implementation of Air Traffic Flow Management Employee Training in Improving Aviation Services at the Surabaya Branch of Airnav has not been well executed so that it can be said not effective. This study aimed to identify the Implementation of Air Traffic Flow Management Employee Training in Improving Aviation Services at the Surabaya Branch of Airnav, so the Air Traffic Flow Management employees get training that is in accordance with the needs of employees and organizations. The qualitative method was used for this study, using 2 leaders, 2 staff and 1 academician as the population. Total sampling was used for the data sampling technique, which was taking the entire population to be used as samples, namely 2 leaders, 2 staff and 1 academician. For the data collection, the writer chose to use observation, interviews and documentation. The results of research at Air Traffic Flow Management at the Airnav Office Surabaya Branch based on the interviews and observations methods indicated that the implementation of training for Air Traffic Flow Management Employees in Improving Flight Services at the Airnav Office Surabaya Branch has not been said to be effective because there were several inhibiting factors, one of which was that Air Traffic Flow Management personnel have not been declared as flight personnel.]]>
<![CDATA[Analisis Perencanaan Pajak Penghasilan Pasal 21 Untuk Mengoptimalkan Penghematan Pajak Penghasilan Badan Pada Pt Infra Digital Nusantara Jakarta Tahun 2021 ]]>
<![CDATA[Fathiyah Choirunnisa]]>;
<![CDATA[Chairil Anwar Pohan]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol 3, No 2: Maret 2023 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v3i2.3150
<![CDATA[The phenomenon that occurs at PT Infra Digital Nusantara, is in the calculation of Article 21 income tax, the company takes practical steps using the gross method so that there are no corporate income tax savings. This study has a concern on three issues they are, the application of tax planning as an effort to optimize employee income tax at PT Infra Digital Nusantara in 2021, the tax planning carried out is in accordance with applicable tax regulations, and the corporate tax savings obtained as implications of the gross-up method strategy applied. The research method used is a qualitative descriptive approach using data collection techniques by means of observation, interviews, documentation and triangulation. The results of the study indicate that PT Infra Digital Nusantara has carried out Article 21 income tax planning well. Does not violate tar provisions, in the business is already rational and has been supported by adequate supporting evidence. Tax planning in the calculation of income tax Article 21 carried out by PT Infra Digital Nusantara with the gross method has been in accordance with the provisions of taxation formally and materially. There is no corporate income tax savings on income tax Article 21 planning with the gross up method carried out at PT Infra Digital Nusantara, but tax savings can be obtained for the following tax year. For a loss of Rp11,866,031,959 in 2021, which is greater than 4.02%, it can compensate for the company's profits in the following years, so that the payment of corporate tax can be lower]]>
<![CDATA[Pengaruh Kepemimpinan Transformasional Dan Manajemen Konflik Terhadap Komitmen Organisasi Perum Lembaga Penyelenggara Pelayanan Navigasi Penerbangan Indonesia Kantor Cabang Pembantu Bengkulu ]]>
<![CDATA[Muhammad Avicena]]>;
<![CDATA[Dodi R Setiawan]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol 3, No 2: Maret 2023 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v3i2.3146
<![CDATA[The purpose of this study was to study the effect of transformational leadership and conflict management on organizational commitment of Perum LPPNPI Bengkulu Sub-Branch Office. The method used to analyze this research is a casual study. The sample of this study was all the population who were registered as employees at the Bengkulu Sub- Branch Office as many as 70 people. From the results of this study it was found that: (1) there was a significant positive effect between the transformational leadership variables on the organizational commitment variable; (2) there is a significant positive effect between conflict management variables on organizational commitment variables; (3) there is a significant positive effect between the variables of transformational leadership and conflict management simultaneously on the variable of organizational commitment.According to these findings, it can be concluded that employees' organizational commitment is influenced by transformational leadership and conflict management. And conflict management has the most dominant effect on increasing organizational commitment. In other words, we can say that good transformational leadership and neat conflict management will increase individual organizational commitment of employees. Finally it is concluded that transformational leadership and conflict management should be considered in increasing the organizational commitment of official.]]>
<![CDATA[Efektivitas Kebijakan Insentif Pajak Penghasilan Pasal 21 Di Kantor Pelayanan Pajak Pratama Jakarta Cakung Tahun 2021 ]]>
<![CDATA[Ega Zuhendra]]>;
<![CDATA[Notika Rahmi]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol 3, No 2: Maret 2023 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v3i2.3148
<![CDATA[The outbreak of the Covid 19 Virus which has impact on the world economy is no exeption and also has an impact on our country, which is increasingly worrying about the economy sector, March to April are very important months for taxation in Indonesia. It is hoped that the Government’s policy through this Income Tax Incentive will provide a solution for the government in overcoming the problematic impact of the Covid 19 Virus outbreaks on the economy in Indonesia The phenomenon of the problem in this study is that there are still taxpayers who are not aware of the PPh 21 incentive policy, lack of socialization regarding the applicable policies by the Director General of Taxes, and taxpayers who are aware of this incentive policy but do not understand the terms and conditions. This study aims to analyze and determine the effectiveness of PPh 21 incentive policies. In this study, Oberthur and Groen’s concept was used to explore the research results. This research uses a descriptive qualitative method by Conducting Interviews, Field Observations, and Documentation. The research location is at the Cakung Jakarta Primary Tax Service Office. The results of this study state that the effectiveness of the PPh 21 incentive policy has been implemented quite well, but there are in the form of a lack of intense socialization, a lack of understanding from the public about PPh 21 policies, and from the Tax Service Office, there are periodic system maintenance problems.]]>
<![CDATA[Analisis Efektivitas Penagihan Tunggakan Pajak Dengan Surat Paksa Dalam Rangka Meningkatkan Penerimaan Pajak Di KPP Pratama Jakarta Matraman Tahun 2019-2021 ]]>
<![CDATA[Ferdiansyah Arista]]>;
<![CDATA[Irawati Irawati]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol 3, No 2: Maret 2023 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v3i2.3153
<![CDATA[This research is motivated by the policy of Income Tax on E-Commerce Platform transactions that are developing in Indonesia must receive attention from the government. This is due to the large potential taxation of the online business.Do online business people on the e- commerce platform understand if the online transaction activities they are doing contain tax obligations? The tax treatment applied to online shop business people is exactly the same as the tax treatment of business people with conventional store models, namely income tax. The purpose of this study to evaluate the Income Tax Policy of online entrepreneurs on e-Commerce platform transactions in KPP Pratama Jakarta Koja. This study uses qualitative research methods. The Data used are primary data obtained from informant interviews and secondary data. Data collection technique is done by interview, observation, and documentation. The results showed that the evaluation of the Income Tax Policy of e-commerce platform entrepreneurs in KPP Pratama Jakarta Koja is very large, especially in Indonesia, but unfortunately there are no special regulations that actually regulate the taxation of Online transactions on E-Commerce platforms. In principle, there is no different tax treatment between an e-Commerce business and a conventional business. The suggestion in this research is that the Indonesian government can establish a special regulation related to the levy of online entrepreneur income tax on e-Commerce Platform transactions in order to exploit the great potential of the Indonesian people for the widespread use of online-based transactions better and orderly as a source of State Revenue]]>
