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[Pengaruh Kesadaran Perpajakan, Pengetahuan Dan Pemahaman Tentang Perpajakan, Persepsi Yang Baik Atas Efektifitas Perpajakan Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Bekasi Utara) ]]>
<![CDATA[Fitri Endang Febriyani]]>;
<![CDATA[Bambang Irawan]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol 3, No 3: Mei 2023 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v3i3.3163
<![CDATA[Tax Awareness is the obedience of taxpayers to carrying out their Tax Obligations following appliance regulations. Understanding of Taxes and the Level of Awareness, which increases public knowledge and understanding of taxation so that it has a positive impact on the Awareness of Taxpayers to pay their obligations. This study aims to determine how the influence of awareness of paying Taxes, Knowledge, and Understanding of Taxation, and a Good Perception of the Effectiveness of Taxation and Tax Authorities on individual Taxpayer Compliance. The population and sample of this study are individual Taxpayers who are registered at the North Bekasi Primary Tax Service Office. The sampling technique was carried out using questionnaire data from 110 respondents. Based on the results of data processing through the SPSS Staticts 25 software which has been analyzed, there is a positive influence between Tax Awareness (X1), Tax Knowledge and Understanding (X2), Good Perception of Tax Effectiveness (X3), and Fiscal Services (X4) on Personal Taxpayer Campliance (Y).]]>
<![CDATA[Analisis Peran Konsultan Pajak Dalam Meningkatkan Kepatuhan Wajib Pajak Di KPP Pratama Jakarta Koja Tahun 2021 ]]>
<![CDATA[Hesti Agustin]]>;
<![CDATA[Bambang Irawan]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol 3, No 3: Mei 2023 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v3i3.3168
<![CDATA[The role of the Tax Consultant is very influential for taxpayers who do not understand regarding tax regulations, based on the Regulation of the Minister of Finance of the Republic of Indonesia Number 111/PMK.03/2014 concerning Tax Consultant Number 1, the Tax Consultant is a person who provide tax consulting services to taxpayers to exercise their rights, and fulfill its tax obligations by laws and regulations. This study aims to analyze the Role of Tax Consultants in improving Taxpayer Compliance at the Jakarta Pratama Tax Service Office Koja, then what are the obstacles that hinder it taxes consultants in increasing taxpayer compliance as well as the efforts made in overcome these obstacles. This research was conducted using qualitative methods with this type of research descriptive, the data source consists of primary data which is interview and observation data and secondary data using tax reporting documents. The result of this study indicate that the role of the tax consultant has self-confidence (Role Conception), the taxpayer’s expectation of the consultant’s role, as well as the implementation of the role the tax consultant has been properly implemented as recorded or stated in the report tax, but there are still several things that must be improved implementing role.]]>
<![CDATA[Analisis Efektivitas Pemberian Insentif Pajak Dalam Rangka Penerimaan PBB-P2 Pada Masa Pandemi Covid-19 Di UPT Pajak Daerah Caringin, Kabupaten Bogor Tahun 2021 ]]>
<![CDATA[Adinda Safira Isfahani]]>;
<![CDATA[Mainita Hidayati]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol 3, No 3: Mei 2023 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v3i3.3158
<![CDATA[The Covid-19 pandemic has caused a decline in the people’s economy. Hence, the Regional Government of Bogor Regency tried to minimize the impact by implementing a policy of providing tax incentives including PBB-P2 (Rural and Urban Land and Building Tax). This research was conducted to determine the effectiveness of providing tax incentives, the obstacles encountered and the efforts made in the context of PBB-P2 revenue during the Covid-19 pandemic. This study was conducted at the Caringin Regional Tax Technical Implementation Unit (UPT) of Bogor Regency. The descriptive qualitative method was used in this study by interviews and documentation studies. According to Duncan, effectiveness can be seen through goal attainment, integrity and adaptation. The findings of this study indicated that the policy of providing tax incentives at the Caringin Regional Tax Technical Implementation Unit (UPT) was still ineffective in PBB-P2 revenue, because not all indicators of effectiveness according to Duncan were fulfilled. The unfulfilled indicators were goal attainment because the realization of PBB-P2 revenue did not meet the target and integration because there were still many taxpayers with no awareness to pay PBB-P2. The fulfilled indicator was adaptation because the Caringin Regional Tax Technical Implementation Unit (UPTPD) employees were able to adapt to existing procedures during the Covid-19 pandemic, and the facilities and infrastructure available were sufficient.]]>
<![CDATA[Strategi Sosialisasi Perpajakan Atas Transaksi E-Commerce Pada UMKM Pada UMKM (Studi Kasus Pada KPP Jakarta Pademangan) ]]>
<![CDATA[Ayu Silviani Dewi]]>;
<![CDATA[Bambang Irawan]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol 3, No 3: Mei 2023 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v3i3.3164
<![CDATA[The number of e-commerce transactions in indonesia from year to year has always increased. With the increase of e-commerce transactions in Indonesia with the number of taxpayers also increased. The increase in the number of taxpayers must be balanced with taxpayer compliance in paying taxes. The purpose of this study is to examine the strategy of socialization of taxation on e-commerce transactions in MSMEs at the Tax Office Pratama Pademangan. The method used in this study is a qualitative method with data collection techniques conducted by the method of interviews, observation and documentation, with six speakers, namely two e-commerce business taxpayers, two representatives of the supervision and consultation section of the Tax Office Pratama Pademangan, and two from the stiami Institute academics. The results of this study indicate that the socialization of taxes through social media, news on social media held events, community involvement, approach through whatsapp and door to door have a positive effect on taxpayer awareness and compliance e- commerce actors in paying tax obligations on e-commerce transactions in MSMEs. While the socialization strategy of identity inclusion has no influence on taxpayer compliance of e-commerce businesses in MSMEs.]]>
<![CDATA[Analisis Implementasi Peraturan Gubernur DKI Jakarta Nomor 207 Tahun 2016 (Studi Kasus Tentang Penertiban Pemakaian/Penguasaan Tanah Tanpa Izin Yang Berhak Di Jakarta Timur) ]]>
<![CDATA[Abdi Manap]]>;
<![CDATA[Dony Hendartho]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol 3, No 3: Mei 2023 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v3i3.3161
<![CDATA[The phenomenon in this study is about the Analysis of the Implementation of the Governor of DKI Jakarta Regulation Number 207 of 2016 (Case Study on Controlling the Use/Control of Land Without Entitled Permits in East Jakarta East. The purpose of this study is to analyze the Analysis of the Implementation of the Governor of DKI Jakarta Regulation Number 207 of 2016 (Case Study on Controlling the Use/Control of Land Without Entitled Permits in East Jakarta East, to analyze what factors are the obstacles to the implementation of the DKI Jakarta Governor Regulation Number 207 of 2016 Concerning Control of Land Use/Control without Entitled Permit in East Jakarta Administrative City. To analyze what efforts are being made by the leadership to overcome these obstacle factors. This study uses a descriptive type of research with a qualitative approach, namely interviews, observations and documentation as well as informants consisting of the Civil Service Police Unit of the City of Adm Jakarta, Suban Assets of the City of Adm. East Jakarta. The results of this study are the implementation of the DKI Jakarta Governor's Regulation No. 207 of 2016 concerning Controlling the Use/Control of Land Without Permits has been carried out well even though there are still obstacles faced in the implementation of the control. The suggestion is to carry out regular socialization so that people comply and understand the importance of timely tax reporting and improve human resources by participating in activities regarding the Implementation of DKI Jakarta Governor Regulation Number 207 of 2016.]]>
<![CDATA[Analisis Kesadaran Pemilik Usaha Rumah Kos Terkait Pajak Hotel Kategori Rumah Kos Dalam Meningkatkan Penerimaan Pajak Hotel Daerah Jakarta Pusat Tahun 2020-2021 ]]>
<![CDATA[Selvina Choirun Ni’mah]]>;
<![CDATA[Bambang Irawan]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol 3, No 3: Mei 2023 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v3i3.3167
<![CDATA[This study aims to discuss the awareness of Boarding House business owners related to increasing hotel tax revenue in the Central Jakarta area in 2020-2021, as well as knowing what are the internal and external obstacles taxpayers in paying boarding house tax in the Central Jakarta area.this study uses a qualitative approach with descriptive research using data collection techniques in the form of interviews to obtain primary data and documentation, observation is done to obtain secondary data. Based on the results of this study, it can be seen that the awareness of Boarding House business owners related to hotel tax revenues in the category of boarding houses in increasing hotel tax revenues in the Central jakarta area in fact from 2020 to 2021 has decreased for hotel tax objects in the category of boarding houses, although the boarding house business owners already understand, but they still cannot carry out their tax obligations due to lack of awareness from the public regarding the importance of paying hotel tax on the category of boarding houses for local tax revenues in Central jakarta. One of the internal obstacles for taxpayers to pay boarding house taxes is the lack of awareness of taxpayers who register their businesses and also economic factors caused by the impact of the pandemic. While the external constraints for socialization with taxpayers Boarding House has not been maximized, the lack of assertiveness of the government of Central Jakarta Regional Tax Service on the implementation or implementation of the boarding house tax so that there are still many boarding house business owners who shy away from their obligations and are not afraid of the sanctions that will be imposed]]>
<![CDATA[Implementasi Kebijakan Insentif Pajak Penghasilan Final Bagi Pelaku Usaha Mikro Kecil Dan Menengah (UMKM) Pada Masa Pandemi Covid 19 Di KPP Pratama Bekasi Utara Tahun 2019-2021 ]]>
<![CDATA[Linda Puji Lestari]]>;
<![CDATA[Mainita Hidayati]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol 3, No 3: Mei 2023 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v3i3.3157
<![CDATA[The phenomenon of this study was that there were still many MSMEs that have not utilized and could not take advantage of incentive policy as they did not know the mechanism in detail. Moreover, the realization report mechanism which was too complicated made the incentive policy could not be implemented properly. The objective of this study were to find out the implementation of the incentive policy of final income tax (PPH) for MSMEs during the Covid-19 pandemic at KPP Pratama North Bekasi in 2019-2021, as well as the obstacles and effort faced in implementing this policy. The data were analyzed by employing a qualitative method. The results of this study showed that the implementation of the incentive policy of the final PPH has not gone well. It could be seen by the existence of several indicators based on George Edward III's theory, namely the lack of optimal socialization from each region in providing education about the use of the incentive policy of the final PPH, low awareness, taxpayers’ compliance, the taxpayers attitude who was still clueless in online realization reports through the DGT Online website. In addition, this could also be seen based on the data on the the number of taxpayers reporting MSME DTP Tax Incentives in 2020 as many as 598 of the totals who submitted applications of 844 with an incentive realization of Rp. 2,705,657,325, and the number of registered MSME taxpayers at KPP Pratama North Bekasi was 3,106.]]>
<![CDATA[Analisis Pengawasan Pajak Air Tanah Untuk Meningkatkan Pendapatan Asli Daerah Di Badan Pendapatan Daerah Provinsi DKI Jakarta Tahun 2018 – 2020 ]]>
<![CDATA[Siti Julaiha]]>;
<![CDATA[Aiat Sudraiat]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol 3, No 3: Mei 2023 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v3i3.3159
<![CDATA[The purpose of this research is to analyze how to monitor the land water tax in the District Revenue Agency of the Province of Jakarta, to analyze the obstacles experienced by the fiscal authorities against taxpayers who avoid land water tax, and to analyze supporting factors that can optimize the monitoring of land water. This research uses a qualitative approach with observation techniques and in-depth interviews with the Head of the Executive Unit of the Data and Revenue Information Center of the DKI Jakarta Provincial Income Agency, academics, and taxpayers. The results of this study concluded that groundwater tax supervision has been sufficient. The problems that are faced are in the unit of tax recovery service in the area where the amount of SDM is minimal, while the number of tax obligations in one area of UPPPD is many. Another obstacle is the condition of the COVID-19 pandemic, where the activities of the community are limited and do not allow for the fiscal services to be performed directly. Efforts undertaken in the face of barriers in the Land and Water Tax Surveillance in the District Revenue Agency of DKI Jakarta should continue to perform optimal surveillance under any circumstances, as well as transform all types of regional taxes digitally or through the website. Recommendations for the Regional Revenue Agency of DKI Jakarta to promptly increase the amount of taxation (human resources), as well as monitoring to improve compliance, should be held. Socialization and special attention related to taxpayers who have not yet understood taxation are needed to increase taxpayer awareness and help them fulfill their tax obligations.]]>
<![CDATA[Analisis Kebijakan Penurunan Angsuran Pajak Penghasilan Pasal 25 Di Masa Pandemi Covid 19 Di Tahun 2020-2021 (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Jakarta Pademangan) ]]>
<![CDATA[Aning Nabilla]]>;
<![CDATA[Bambang Irawan]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol 3, No 3: Mei 2023 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v3i3.3165
<![CDATA[Policy of decreasing corporate income tax installments through Perppu Number 1 of 2020 is one of the tax incentives provided government to corporate taxpayers as a form of coping with the pandemic Covid-19 to ease tax obligations in recovery efforts national economy. The purpose of this study was to analyze how policy implementation of income tax installment reduction Article 25, barriers and efforts made in KPP Pratama Jakarta Pademangan. This research using qualitative research methods with the aim of analyzing and describe the implementation based on Kapioru theory (2014). Results from research is the implementation of policies to reduce income tax installments Article 25 has gone well, and without obstacles so that no efforts that need to be made in its application, Policy Implementation the decrease in installments must be done consistently and continuously by taking into account the goals and objectives appropriate in accordance with Perppu No. 1 Year 2020.]]>
<![CDATA[Analisis Efektivitas Pelaksanaan Ekstensifikasi Pajak Dalam Rangka Meningkatkan Penerimaan Pajak Di Kantor Pajak Pelayanan Pratama Jakarta Matraman Tahun 2020-2021 ]]>
<![CDATA[Bunga Indah Andar]]>;
<![CDATA[Roike Tambengi]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol 3, No 3: Mei 2023 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v3i3.3160
<![CDATA[Tax is a potential state revenue, and the target of tax revenue from year to year continues to increase. One of the efforts to increase tax revenue is to implement a tax extensification program. The tax extensification program is an activity related to increasing the number of new taxpayers through the provision of NPWP (TIN). Some of the taxpayer extensification activities owned by the Primary Tax Office of Matraman, Jakarta include: 1) Data and Field Collection Activities (KPDL), 2) direct exploration to work areas, 3) campaigns through the events of bazaars or seminars for business actors, and 4) services through social media to make it easier to spread knowledge about taxation to taxpayers. This study uses Duncan's theory of effectiveness with indicators of goal achievement, integration, and adaptation. This study used a qualitative descriptive approach, the purpose of which was to analyze the effectiveness of the implementation of taxpayer extensification as an effort to increase tax revenue at the Primary Tax Office of Matraman, Jakarta in 2020-2021; the obstacles that arose; and the efforts that need to be made in carrying out mandatory tax extensification activities. The results of this study indicate that the taxpayer extensification activities and programs that have been implemented by the Primary Tax Office of Matraman, Jakarta have been running effectively and in accordance with applicable laws. This is indicated by the number of new taxpayers resulting from extensification which continues to increase during 2020-2021. The inhibiting factors are the lack of knowledge and awareness of taxpayers on the importance of having a NPWP as well as the limited and incomplete taxpayer data owned by the Primary Tax Office of Matraman, Jakarta. The efforts made by the Primary Tax Office of Matraman, Jakarta to maximize tax extensification activities are collaborating with relevant parties to obtain taxpayer data and conducting campaigns to provide education and understanding to taxpayers about taxation in the hope of increasing their awareness.]]>
