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Contact Name
Anita Maulina
Contact Email
anita@stiami.ac.id
Phone
+6285888660606
Journal Mail Official
jiapjournal@stiami.ac.id
Editorial Address
Jl. Pangkalan Asem Raya No. 55, Johar Baru, Jakarta Pusat
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Kota adm. jakarta pusat,
Dki jakarta
INDONESIA
Jurnal Ilmu Administrasi Publik
ISSN : -     EISSN : 27755053     DOI : https://doi.org/10.31334/jiap.v4i5
Core Subject : Humanities, Social,
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.
Articles 10 Documents
Search results for , issue "Vol 3, No 6: November 2023" : 10 Documents clear
Analisis Efektivitas Kebijakan Pemungutan Pajak Reklame Dalam Rangka Meningkatkan Kepatuhan Wajib Pajak Dan Penerimaan Negara Pada Badan Pendapatan Daerah Jakarta Pusat Feninda Amalia Putri; Alief Ramdhan
Jurnal Ilmu Administrasi Publik Vol 3, No 6: November 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i6.3477

Abstract

This research aims to analyze the effectiveness of the advertising tax policy in enhancing taxpayer compliance and government revenue at the Central Jakarta Regional Revenue Agency, as well as to identify the hindering and driving factors affecting the effectiveness of the advertising tax. The research adopts a qualitative methodology, utilizing both primary and secondary data. Data collection techniques include interviews, observations, and document analysis. The findings reveal that the implementation of the Advertising Tax Collection Policy in enhancing compliance and government revenue at the Central Jakarta Regional Revenue Agency fluctuates due to economic factors and a lack of understanding regarding the advertising tax categories. Moreover, there is a notable lack of taxpayer curiosity towards advertising tax collection. Efforts should be made to improve information dissemination and education by providing engaging and clear explanations of the advertising tax.
Pengaruh Self Assessment System, Pemeriksaan Pajak, Dan Penagihan Pajak Terhadap Upaya Peningkatan Penerimaan Pajak Pertambahan Nilai (PPN) Pada Kantor Pelayanan Pajak Pratama Jakarta Sawah Besar Dua Tahun 2021 Windy Aprilia; Licke Bieattant
Jurnal Ilmu Administrasi Publik Vol 3, No 6: November 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i6.3468

Abstract

This study aims to examine the effect of self-assessment system, tax audit,  and  tax  collection  efforts  against  increase  in  revenue  Value Added Tax (VAT) in Tax Office Jakarta Sawah Besar Dua. This study used  the  type  of  quantitative  research,  which  measured  by  using multiple linear regression method in SPSS program 26. The population of this study are active taxpayers registered in the Tax Office Pratama Jakarta Sawah Besar Dua 2021. Sample determined based on nonprobability sampling method, with the type of accidental sampling with a total sample of 377 respondents. The Data used in this study is the primary data in the form of a closed questionnaire. The results showed that the self-assessment system, tax audit, and tax collection significant effect on efforts to increase tax revenue. It can be concluded that the application self-assessment system resulted in nonconformity and deviations in practice so as to cause arrears taxes. In addressing these problems the tax authorities seek supervision in the form of inspection and billing which is an action so that taxpayers can immediately  pay  off  taxes  owed  and  perform  its  tax  obligations properly.
Efektivitas Penerapan Aplikasi Jakarta Evolution (Jakevo) Dalam Pelayanan Terpadu Satu Pintu (Studi Pelayanan Perizinan Di Kelurahan Semper Timur Jakarta Utara) Amalia Amanda; Tri Ubayanto; Totok Priyono
Jurnal Ilmu Administrasi Publik Vol 3, No 6: November 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i6.3473

Abstract

JAKEVO is an application launched in 2018 by the provincial government of DKI Jakarta as a form of innovation in the field of digitizing public services previously according to PERMENDAGRI number 138 of 2017 concerning the implementation of one-stopRegional Services   which   reads   ’electronic   services hereinafter abbreviated as PSE, are licensing and non-licensing services provided through PTSP electronically, hereinafter referred to as PTSP-el.’. After 5 (five) years, JAKEVO is now used by the entire community to apply for licensing and non-licensing online, where now DKI Jakarta DPMPTSP officers can perform community services from anywhere online during working hours. In this study, the researchers used the theory of effectiveness from Campbell (1989) to explain the effectiveness of the application of Jakarta   Evolution   application in   one-stop integrated service study of licensing services in Semper Timur Village, North Jakarta, Campbell measured the success of the program based on 5 (five) dimensions, namely, Program success, Target Success, Input and Output levels, satisfaction with the overall goal achievement Fund Program. The research method used in this study is a qualitative descriptive method, with data collection techniques using interviews,observation and documentation. The success of the JAKEVO service program was evaluated by considering the scope of services provided to dynamic residents, the ease for residents to operate JAKEVO when applying for services, the certainty of services obtained by notification from PTSP, and the ease of JAKEVO at the same time being accessed by residents. JAKEVO is an application that makes it easier for citizens, efficient in time, can overcome extortion, increase transparency in licensing services and is effective for use by the community because everything is done online, which is the goal for the success of the target on digitizing   services.   However,   the   community   does   not   get socialization on how to use JAKEVO, so JAKEVO usage assistance is carried out for people who come to East Semper village PTSP and the existence of a Whatsapp number as a customer contact to receive facilities and complaints from residents. JAKEVO application provides a comment and rating field for users to provide comments and feedback regarding their experience using the JAKEVO application, as well as features for applying for permits and non-permits by the community, and the process at PTSP, and residents receive results, which is the process of input and output level of the JAKEVO application. Satisfaction with the program is explained by the availability of JAKEVO usage flow including account creation, document upload to the JAKEVO   system,   document   completeness   check,   document verification, and issuance of license letters, as well as document submission to residents through JAKEVO and the existence of obstacles in the use of JAKEVO is a rather difficult server to be accessed at the same time by residents JAKEVO is an application launched in 2018 by the provincial government of DKI Jakarta as a form of innovation in the field of digitizing public services previously according to PERMENDAGRI number 138 of 2017 concerning the implementation of one-stopRegional Services   which   reads   ’electronic   services,   hereinafter abbreviated as PSE, are licensing and non-licensing services provided through PTSP electronically, hereinafter referred to as PTSP-el.’. After 5 (five) years, JAKEVO is now used by the entire community to apply for licensing and non-licensing online, where now DKI Jakarta DPMPTSP officers can perform community services from anywhere online during working hours. In this study, the researchers used the theory of effectiveness from Campbell (1989) to explain the effectiveness of the application of Jakarta   Evolution   application in   one-stop integrated service study of licensing services in Semper Timur Village, North Jakarta, Campbell measured the success of the program based on 5 (five) dimensions, namely, Program success, Target Success, Input and Output levels, satisfaction with the overall goal achievement Fund Program. The research method used in this study is a qualitative descriptive method, with data collection techniques using interviews,observation and documentation. The success of the JAKEVO service program was evaluated by considering the scope of services provided to dynamic residents, the ease for residents to operate JAKEVO when applying for services, the certainty of services obtained by notification from PTSP, and the ease of JAKEVO at the same time being accessed by residents. JAKEVO is an application that makes it easier for citizens, efficient in time, can overcome extortion, increase transparency in licensing services and is effective for use by the community because everything is done online, which is the goal for the success of the target on digitizing   services.   However,   the   community   does   not   get socialization on how to use JAKEVO, so JAKEVO usage assistance is carried out for people who come to East Semper village PTSP and the existence of a Whatsapp number as a customer contact to receive facilities and complaints from residents. JAKEVO application provides a comment and rating field for users to provide comments and feedback regarding their experience using the JAKEVO application, as well as features for applying for permits and non-permits by the community, and the process at PTSP, and residents receive results, which is the process of input and output level of the JAKEVO application. Satisfaction with the program is explained by the availability of JAKEVO usage flow including account creation, document upload to the JAKEVO   system,   document   completeness   check,   document verification, and issuance of license letters, as well as document submission to residents through JAKEVO and the existence of obstacles in the use of JAKEVO is a rather difficult server to be accessed at the same time by residents.   
Analisis Penerapan Prinsip Prinsip Good Governance Dalam Meningkatkan Kualitas Pelayanan Pajak Pada Kantor Pelayanan Pajak Madya Kota Bekasi Yani Yani; Dwikora Harjo; Ria Meilye Yanti
Jurnal Ilmu Administrasi Publik Vol 3, No 6: November 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i6.3478

Abstract

Good governance has long been a dream for many people in Indonesia. Most of them envision that through the application of good governance, the quality of government can be improved. However, the phenomenon of public service by government bureaucracy still often presents issues, such as service officers refusing taxpayers who are not registered with the appropriate tax service office. The purpose of this research is to analyze the application of good governance principles to enhance the quality of tax services at the Tax Service Office of Madya Bekasi City. This study employs a qualitative approach with a descriptive method, and the research is conducted at the Tax Service Office of Madya Bekasi City. The results of this research illustrate that the application of good governance principles at the Tax Service Office of Madya Bekasi City has been implemented well and has contributed to the improvement of the quality of tax services. However, during the implementation of these principles, various obstacles were encountered, resulting in less satisfactory services provided by the Tax Service Office of Madya Bekasi City. These obstacles include frequent operational issues, changing regulations and policies, and a lack of awareness among taxpayers about these changes. Therefore, the Tax Service Office of Madya Bekasi City countinues to provide counselling through social media and conducts online tax classes to enhance knowledge in the field of taxation. By increasing taxpayers’ knowledge of tax regulations, it is hoped that the quality of tax services can be improved.
Pengaruh Kesadaran Wajib Pajak dan Moral Wajib Pajak Terhadap Kepatuhan Wajib Pajak UMKM di Kota Bekasi Nursifah Marwah; Daryanto Hesti Wibowo
Jurnal Ilmu Administrasi Publik Vol 3, No 6: November 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i6.3469

Abstract

The contribution of MSMEs to the National Gross Domestic Product (GDP) according to current prices in 2018 is around 60% or 60 million,  but  only  1.5  million  pay  taxes  or  2.2%  of  income  tax receipts. Then, as of April 1, 2019 the Directorate General of Taxes recorded the realization of annual notification letter reporting (SPT) of  11.309  million  people,  or  the  equivalent  of  61.7%  of  18.334 million taxpayers. This shows that there is still low awareness and compliance with taxation by taxpayers. This research wants to make an  academic  contribution  to  the  picture  of  optimizing  the  tax potential  of  Micro,  Small,  and  Medium  Enterprises  (MSMEs) through the Awareness and Moralty approach. The type of research used id explanatory with a quantitative approach. The research was conducted on a sample of Small and Medium Enterprises (SMEs) in Bekasi  City  (West  Bekasi).  The  hypotheses  tested  are  1)    The significant effect of Taxpayer Awareness on Tax payer Compliance of   Micro,   Small,   and   Medium   Enterprises   (MSMEs);   2)    The significant influence of Taxpayer Morale on Taxpayer Compliance; 3)      Simultaneously    and   significantly   the   effect   of   Taxpayer Compliance of Micro, Small, and Medium Enterprises (MSMEs).
Analisis Efektivitas Pemungutan Bea Perolehan Hak Atas Tanah Dan Bangunan (BPHTB) Dalam Rangka Meningkatkan Penerimaan Pajak Daerah Di Unit Pelayanan Pemungutan Pajak Daerah (UPPPD) Kecamatan Koja Pada Tahun 2020-2022 Arda Ika Aslami; Mira Permata Sari
Jurnal Ilmu Administrasi Publik Vol 3, No 6: November 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i6.3476

Abstract

Background: in 2020-2022 BPHTB revenue has failed to meet the predetermined BPHTB target. The highest achievement was only 87.53%. This study aims to analyze the effectiveness of collecting LBRAF (Land and Building Rights Acquisition Fees) in order to enhance local Tax Revenue at the Koja District RTCSU (Regional Tax Collection Service Unit) between 2020 and 2022. Additionally, it aims to identify the challenges encountered and the efforts made by the Koja District RTCSU (Regional Tax Collection Service Unit) in conducting this analysis. The research adopt a qualitative descriptive approach, employing data collection techniques such as Interviews, Observation, Documentation, and Triangulation. Interviews were conducted with key stakeholders including the Head of the Collection Unit, the Head of the Koja District RTCSU (Regional Tax Collection Service Unit), Academics, and Taxpayers. The findings indicate that the collection of LBRAF (Land and Building Rights Acquisition Fees) has been ineffective, evident from the failure to achieve the annual collection targets. However, this is juxtaposed with fluctuations in the issuance of RTPC (Regional Tax Payment Certificates) over the years. The low level of Taxpayer Awareness in reporting and Paying Taxes, as well as suboptimal socialization efforts, are identified as key contributing factors. The study identifies challenges including a limited number of Tax Officers, inadequate Taxpayer understanding of Technology, and highlights the Service Unit’s efforts, such as conducting socialization activities, improving services, supervising the collection process, enforcing legal sanctions for Tax Violators and other using social media
Pengaruh Tingkat Pendapatan dan Tarif Pajak terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Air Permukaan di Kabupaten Bekasi Tahun 2022 Jessika J. Doloksaribu; Ratih Kumala
Jurnal Ilmu Administrasi Publik Vol 3, No 6: November 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i6.3467

Abstract

Tax is a manifestation of the dedication and participation of taxpayers directly and jointly carrying out tax obligations in the framework   of  state  financing  and  national  development. According to Aurelija Anciūtė & Rūta Kropienė, tax compliance is influenced by four variables, namely income level, tax rate, audit probability, and penalty rate. This study aims to determine the effect of income levels and tax rates on taxpayer compliance in paying surface water tax in Bekasi Regency in 2022. The data collection method used in this research was a questionnaire, and the analysis used in this study was quantitative analysis. The results of this study are that the level of income affects taxpayer compliance in paying surface water taxes in Bekasi district in 2022. This is evidenced by the statistical results of the t test for the variable physical evidence being accepted because the tcount > ttable is where 11.350 > 1.960 and the significance value obtained is 0.001 smaller than the value α = 0.05. Tax rates have no effect on taxpayer compliance in paying surface water tax in Bekasi district in 2022. This is evidenced by the statistical results of the t test for the physical evidence variable with the hypothesis not being accepted because the tcount value < ttable where 0.644 < 1.960 and the significance value obtained is 0.520 is greater than the value α = 0.05.. Level of income  and  tax  rates  together  have  a  significant  effect  on taxpayer compliance in paying surface water tax in Bekasi district in 2022. This is evidenced by the statistical value of Fcount 181,797 which is greater than Ftable 2.64, so it can be concluded that the independent variable Level Income (X₁), Tax Rates (X₂) simultaneously have a significant effect on the dependent variable of taxpayer compliance (Y).
Evaluasi Kebijakan Pendidikan Melalui Sistem Zonasi Di Indonesia Indah Wahyu Maesarini; Samsudin Samsudin
Jurnal Ilmu Administrasi Publik Vol 3, No 6: November 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i6.3472

Abstract

The zoning system is still a mainstay in implementing student admissions in Indonesia. It cannot be denied that this zoning system gives hope to the community that it will be easier to get a decent school based on where the students live. The reality in the field shows the tendency for malpractice and maladministration to occur from the implementation of the zoning system, where the zoning system becomes an opening for fraudulent actions by a number of individuals who take advantage of the weaknesses of this system. This existing condition requires immediate handling through an evaluation of the existing zoning system implementation policy. By using the concept of public policy evaluation and literature studies, it was found that there are 4 things that need to be considered in carrying out evaluations on the implementation of zoning system policies, including: explanation, audit compliance, and accounting. Future suggestions require a unified perception of the importance of changing the stigma of favorite schools by opening more state schools to avoid thinking that the school is the best among the best. Officer compliance with controlling existing implementation is carried out in conjunction with evaluation of findings in the field for future improvements. The availability of an audit function is important as the final bulwark for punishment of violations in the field through firm action.
Pengaruh Pengawasan dan Kompetensi Kepegawaian Terhadap Efektivitas Pemungutan Retribusi Parkir Oleh UPTD (Unit Pelaksana Teknis Dinas) LLAP (Lalu Lintas Angkutan dan Parkir) di Kecamatan Kota Bekasi Timur Nabila Dwi Maharani; Wahidin Septa Zahran; Vita Vitisia
Jurnal Ilmu Administrasi Publik Vol 3, No 6: November 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i6.3470

Abstract

Human resources are the most important factor in supporting the success of a company. Regional Original Income (PAD) is income that shows the ability of a region to collect sources of funds to finance regional activities. Supervision is basically fully directed to avoid any possibility of deviation from the objectives to be achieved.This study aims to find out and analyze how much the relationship between supervision and staffing competence has on the effectiveness of parking retribution collection by the UPTD (Service Technical Implementation Unit) LLAP (Transportation and Parking Traffic) of the Department of Transportation in East Bekasi District. The sample in this study were 60 LLAP Employees of the Department of Transportation, East Bekasi City District and the Community. The method used in this research is a quantitative descriptive method. The results of the study show that supervision of 62.2% has an effect on the Effectiveness of Parking Retribution Collection. And the t-test shows that there is a positive and significant effect. Personnel Competence of 43.9% has an effect on the Effectiveness of Parking Retribution Collection and the t-test shows that there is a positive and significant influence. Simultaneous test results show that Supervision and Personnel Competence have an effect of 65.8% on the Effectiveness of Parking Retribution Collection. Based on the Anova F Test, it is known that the value of Sig. is equal tob 0.001 <0.05, it can be concluded that Supervision (X1) and Personnel Competence (X2) simultaneously affect the Effectiveness of Parking Retribution Collection (Y)
Analisis Ekstensifikasi Pajak Atas Kebijakan Nik Menjadi NPWP Dalam Rangka Meningkatkan Kepatuhan Wajib Pajak Di Kantor Pelayanan Pajak Pratama Bekasi Barat Tahun 2022 Fachrul Rozy Ramadhan Bachmid; Jiwa Pribadi Agustianto
Jurnal Ilmu Administrasi Publik Vol 3, No 6: November 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i6.3475

Abstract

Tax extensification through the Policy of Integrating the Population Identification Number into the Taxpayer Identification Number is a new breakthrough of the Directorate General of Taxes which comes from the many public complaints about the number of government identity numbers that need to be owned, therefore the Single Identification Number (SIN) will be implemented between the Population Identification Number and the Taxpayer Identification Number. This research was conducted to find out how the Tax Extensification of the Population Identification Number Policy becomes a Taxpayer Identification Number in order to increase compliance of individual taxpayers at the West Bekasi Pratama Tax Service Office in 2022. This research method uses a qualitative descriptive method. The results of this study indicate that the implementation of Extensification on the existence of the Population Identification Number policy into a Taxpayer Identification Number has been able to increase the number and compliance of taxpayers. However, there are still obstacles in the form of many taxpayers who feel complicated by the matching process due to differences in data in the Population Identification Number and in the Taxpayer Identification Number which affects the initial process in the form of matching has not been fully achieved, and there is still a lack of tax education owned by taxpayers. And some of the ways that can be done to help Extensification of this policy is to conduct intensive and equitable socialization and counseling by utilizing technology and social media so that the education and information conveyed can be received by taxpayers.

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