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 Tentang Pemahaman Pajak E-Commerce Pada Pemilik Bisnis Online Sebagai Upaya Kepatuhan Pajak Di Kota Bekasi (Studi Kasus Pada Kpp Pondok Gede) ]]>
<![CDATA[Alfian Wicaksono]]>;
<![CDATA[Ratih Kumala]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol 3, No 4: Juli 2023 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v3i4.3271
<![CDATA[The phenomenon in this study is the lack of understanding of online business owners regarding e-commerce taxes originating from their business of buying and selling transactions in the digital world, having barriers to socialization for e-commerce taxes, many do not understand their rights and obligations as mandatory taxes, the low trust of taxpayers in the government because they do not feel directly the rewards of the money they pay for the taxes themselves so that there is a perception that the taxes they pay will definitely be misused. The purpose of this study is to see how and to what extent the level of understanding of online business taxpayers at KPP Pratama Pondok Gede regarding ecommerce taxes as an effort to comply with taxes, obstacles from taxpayers and KPP Pratama Pondok Gede, as well as efforts made by taxpayers and KPP Pratama Pondok Gede to increase understanding of their tax obligations. This research uses descriptive research with a qualitative approach. The analytical method used is the Qualitative Data Analysis Method. The results of this study indicate that tax understandinge-commerceonline business owners who are registered at KPP Pratama Pondok Gede are still not optimal, when viewed from the realization of revenue in 2021 they have not been able to reach the target with a percentage of 99.27%. Even though in 2021 the realization of tax revenue has increased from the previous year, it has not been able to reach the predetermined target, in this case KPP Pratama Pondok Gede has human resource constraints, so various efforts have been made to overcome these obstacles, one of which is providing consultation on the Account Representative and Helpdesk at the Pondok Gede KPP Pratama service office.]]>
<![CDATA[Implementasi Kebijakan Earmarking Tax Pajak Rokok Dalam Meningkatkan Kontribusi Pajak Daerah Di Kab Bekasi ]]>
<![CDATA[Diana Prihadini]]>;
<![CDATA[Lina Marlin]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol 3, No 4: Juli 2023 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v3i4.3276
<![CDATA[Regional autonomy and decentralization arrangements give authority to each region in its independence to increase potential and realize people’s welfare. One of the highly developed regional potentials is regional taxes, where currently the regulation is based on Law no. 28 of 2009. In terms of people’s welfare, the law mandates the allocation of funds in a certain amount for the development of tax sector activities that are collected, this policy, the amount of which is allocated is 50% of the proceeds and is used for public health services and law enforcement. The phenomenon in this study is seen from the production of cigarettes and people who actively smoke. I think it can contribute great value to tax revenues. Cigarette axcise rates that are quite large can have an impact on local tax revenues obtained from earmarking taxes from the province. The purpose of this study is to analyze the implementation of the tax fund allocation policy for cigarette taxes in Bekasi Regency which is intended for health services and law enforcement. The method used in this research is descriptive qualitative to describe and explore the problem phenomena which are the focus of this research in depth. The results of this study are the application of the cigarette tax allocation policy in Bekasi district to the compliance of executors, in this case, it is by the provisions, but the allocation has not been maximized, the realization of the desired performance and its impact. Also not optimal.]]>
<![CDATA[Analisis Implementasi Kebijakan Transfer Pricing Sebagai Prinsip Kewajaran Dan Kelaziman Dalam Transaksi Dengan Pihak Yang Mempunyai Hubungan Istimewa Pada PT Perusahaan Gas Negara Tbk ]]>
<![CDATA[Mohamad Iman Firmansyah]]>;
<![CDATA[Winda Wulandari]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol 3, No 4: Juli 2023 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v3i4.3272
<![CDATA[This study aims to determine the implementation of transfer pricing policies with parties that have a special relationship with PT PGN which is engaged in the transmission and distribution of natural gas. This type of research is qualitative research. Data collection techniques using observation, interviews and documentation. Data analysis techniques using data reduction, data presentation, and data verificatio n. Data obtained from library searches and interviews. Based on the research results, it shows that as a company involved in business activities, it has carried out the obligation to make transfer pricing documentation in accordance with PMK No.213/PMK.03/ 2016.]]>
<![CDATA[Analisis Pelaksanaan Penagihan Pajak Penghasilan Terhadap Penunggak Pajak Di Kantor Pelayanan Pajak Pratama Jakarta Gambir Tiga ]]>
<![CDATA[Dwikora Harjo]]>;
<![CDATA[Azrie Ahmad Hernandeva]]>;
<![CDATA[Laila Gita Safitri]]>;
<![CDATA[Rayhan Anandra Kurnia]]>;
<![CDATA[Salsabila Stevvika]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol 3, No 4: Juli 2023 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v3i4.3277
<![CDATA[Taxes are the biggest source of state revenue. The Jakarta Pratama Tax Office Gambir Tiga has the highest target slogan in second place at 98.53% in 2019 but drops significantly to the lowest in second from bottom at 81.12% in 2020. The purpose of this study is to find out more regarding the tax collection process and how it impacts on tax revenues. This study uses library research research methods by processing data through a qualitative descriptive analysis approach. Based on the data analysis conducted, it was concluded that the most effective and efficient billing process during the Covid-19 pandemic was the process of blocking taxpayer accounts. Factors that cause tax arrears against the biggest tax arrears at the Jakarta Primary Tax Service Gambir Tiga are taxpayer ignorance, lack of oversight, and negligence of taxpayers.]]>
<![CDATA[Analisis Risiko Kerja Pada Sudin Penanggulangan Kebakaran Dan Penyelamatan Kota Administrasi Jakarta Utara ]]>
<![CDATA[Teguh Santoso]]>;
<![CDATA[Difa Agustiawan]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol 3, No 4: Juli 2023 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v3i4.3279
<![CDATA[This research is motivated by the phenomenon that the number of human resources is still minimal, facilities and infrastructure are still inadequate, coordination with related agencies is still a lot of obstacles. This study aims to find out and analyze the work risks in the North Jakarta Administrative City Fire Fighting and Rescue Sub-Department. To analyze the obstacles in the work risk in the North Jakarta Administrative City Fire Management and Rescue Sub-Department. To analyze the efforts made in the Work Risk at the North Jakarta Administrative City Fire Management and Rescue Sub-Department. In answering this problem the author uses descriptive qualitative research, data is collected by describing, summarizing various conditions, situations or social phenomena that exist in society and efforts to draw that reality to the surface as characteristics, characteristics, traits, models, signs or descriptions of conditions, situations or certain phenomena and data analysis was carried out by conducting in-depth interviews with informants. While the data analysis technique uses a qualitative descriptive statistical approach. The criteria for informants that the authors make as informants in this study are those who control and understand the conditions of the research object, who are involved or occupy positions related to the topic under study and have enough time, namely taking data that is appropriate to the research context and ignoring data that is not needed. The results of the work risk research at the North Jakarta Administrative City Fire and Rescue Sub-agency based on the results of interviews still have problems occurring.]]>
<![CDATA[Analisis Pengawasan Pelaksanaan Kewajiban Perpajakan Wajib Pajak Badan Dalam Meningkatkan Kepatuhan Wajib Pajak Di Kpp Pratama Bekasi Barat Tahun 2021 - 2022 ]]>
<![CDATA[Dessy Nuur’Aini]]>;
<![CDATA[Jiwa Pribadi Agustianto]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol 3, No 4: Juli 2023 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v3i4.3270
<![CDATA[Tax payments are one of the manifestations of state obligations and taxpayer participation to directly and jointly carry out the taxation obligations of state financing and national development. Supervision of Taxpayer Compliance is one of the important things to consider in the intensification and extensification of tax revenue. Account Representative (AR) is responsible for all taxpayers in their region in order to pay taxes and submit SPT to the Tax Service Office. This research was conducted at the West Bekasi Pratama KPP using a descriptive qualitative approach and the data obtained was the result of interviews with resource persons and documentation. The results of this study can be concluded that the lack of maximum in supervision despite monitoring of the target to be achieved. In its implementation there are obstacles from internal and external, namely the number of human resources that are not proportional to the number of taxpayers and the level of awareness of taxpayers is still low. To overcome the obstacles that occur, fiscus efforts must be proactive in providing education to the community by providing evidence of how important taxes can be felt by the community, and need to improve the quality of human resources and infrastructure.]]>
<![CDATA[Analisis Strategi Pemungutan Pajak Restoran dalam Meningkatkan Pendapatan Asli Daerah Dimasa Pandemi Covid-19 (Studi Kasus Bapenda Kota Bekasi Tahun 2021) ]]>
<![CDATA[Putri Harisah Tastiah]]>;
<![CDATA[Daryanto Hesti Wibowo]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol 3, No 4: Juli 2023 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v3i4.3275
<![CDATA[The more advanced business development of the food and beverage industry should be able to increase local revenue but during the pandemic restaurant tax revenue declined sharply so the government issued policies and tried to improve restaurant tax collection strategies. The purpose of this study was to analyze the strategy of restaurant tax collection in increasing local revenue during the Covid-19 pandemic (Case Study of Bekasi city Bapenda in 2021), the obstacles faced, and efforts to overcome these obstacles. Methods This study uses qualitative research methods are descriptive. In this study the data collection techniques used are observation, interviews, documentation. The data source consists of primary data in the form of observation and documentation, and secondary data in the form of interviews with informants. The results of this study indicate that (1) the restaurant tax collection strategy in increasing local revenue during the pandemic has been going well with the indicators that are run. (2) the obstacles faced by the Bekasi City Regional Revenue Agency in collecting restaurant taxes during the covid-19 pandemic are many restaurants that cannot pay taxes. This is because the restaurant is empty of visitors, the restaurant's operational schedule is limited and the opening and closing hours are limited so that the income or turnover received cannot cover operational costs, a drastic decrease in the number of receipts, conditions for the implementation of business activities are not optimal, making the economy unstable.]]>
<![CDATA[Pemeriksaan Pajak Dalam Rangka Pengujian Kepatuhan Wajib Pajak Pada Kantor Pelayanan Pajak Pratama Jakarta Duren Sawit ]]>
<![CDATA[Hizkia Adiwiguna]]>;
<![CDATA[Selvi Selvi]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol 3, No 4: Juli 2023 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v3i4.3280
<![CDATA[This study aims to analyze how tax inspections in the context of taxpayer compliance testing at Jakarta Small Taxpayers Office of Duren Sawit, to analyze the obstacles of tax inspectors in the tax inspection process in the context of taxpayer compliance testing at Jakarta Small Taxpayers Office of Duren Sawit and to analyze the efforts made in overcoming existing obstacles. This research uses a qualitative approach with observation techniques and interviews with the Head of the Examination, Assessment and Billing Section at Jakarta Small Taxpayers Office of Duren Sawit, academics and taxpayers. The results of this study concluded that tax inspection in the context of taxpayer compliance testing at Jakarta Small Taxpayers Office of Duren Sawit in terms of taxpayer awareness is still relatively very low. In fact, in terms of service, communication and notification at Jakarta Small Taxpayers Office of Duren Sawit is quite clear in providing information to taxpayers.]]>
<![CDATA[Analisis Penerapan Prinsip Good Corporate Governance Pada Prosedur Pemotongan PPH Pasal 21 Atas Penghasilan Pegawai Di Perum Pnri Pusat Tahun 2021 ]]>
<![CDATA[Alfalah Irfaq]]>;
<![CDATA[Notika Rahmi]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol 3, No 4: Juli 2023 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v3i4.3273
<![CDATA[The application of the principles of good corporate governance is very important in a State-Owned Enterprise (BUMN) and it is stated in the Decree of the Minister of BUMN No. Kep-117/M-MBU/2002 concerning the implementation of good corporate governance practices in State-Owned Enterprises. The principle of good corporate governance aims to improve corporate governance while still paying attention to the interests of stakeholders, where taxation is a part of the company that must be managed properly, and one of the interests of the stakeholders is employee tax. The purpose of this study is to analyze the application of the principles of good corporate governance in the implementation of the employee tax policy at the Perum PNRI Pusat, the obstacles that affect the application of the principles of good corporate governance in the implementation of the tax policies for the employees at the Perum PNRI Pusat, and the efforts that must be made to overcome these obstacles. The research method used was descriptive qualitative method. The data used included primary data which was interview and observation data and secondary data obtained from company documents. The results of this study indicate that Perum PNRI has implemented the principles of good corporate governance well, which include transparency, accountability, responsibility, independence, and fairness. This has been stated in the Self-Assessment of Good Corporate Governance report of Perum PNRI, although there are still some aspects that need to be improved in its implementation.]]>
<![CDATA[Strategi Sosialisasi Dalam Rangka Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi Di Masa Pandemi Covid-19 Pada KPP Pratama Jakarta Kelapagading Tahun 2021 ]]>
<![CDATA[Putri Jernih Ndruru]]>;
<![CDATA[Erni Prasetiyani]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol 3, No 4: Juli 2023 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v3i4.3278
<![CDATA[The lack of taxpayer compliance is influenced by things such as the lack of effective socialization from the government to call for paying taxes; lack of knowledge of taxpayers about taxes; There is also public concern that the collected tax revenue is not being used properly. This study aims to analyze the socialization strategy that will be carried out by the agencyto improve taxpayer tax compliance during the Covid-19 pandemic in Indonesia in Kantor Pelayanan Pajak Pratama Jakarta Kelapa Gading. Thisstudy uses a qualitative descriptive method by conducting interviews with informants. The data and information obtained were summarized, then analyzed using data reduction. The results of the analysis obtained several strategies including publications, activities, reporting, community involvement, inclusion of identity and personal approach in conducting tax socialization. Implementation of the level of compliance of individual taxpayers on Kantor Pelayanan Pajak Pratama Jakarta Kelapa Gading he year 2019-2021 shows results that are not optimal, firstly because there are still many taxpayers who have not carried out their tax obligations and secondly, it can be seen from the compliance ratio in 2021 which experienced a decrease in the level of complianc .]]>
