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Jurnal Ilmu Administrasi Publik
Published by Institut Ilmu Sosial dan Manajemen STIAMI
ISSN : -     EISSN : 27755053     DOI : https://doi.org/10.31334/jiap.v4i5
Core Subject : Humanities, Social,
Humanities Social Sciences
Jurnal Ilmu Administrasi Publik merupakan jurnal akademik yang diterbitkan setiap dua bulan sekali sebagai wadah bagi mahasiswa, akademisi, peneliti, dan praktisi untuk mendiseminasikan hasil penelitian dan kajian ilmiah di bidang administrasi publik. Jurnal ini mengakomodasi berbagai topik yang berkaitan dengan administrasi publik, kebijakan publik, tata kelola pemerintahan, perpajakan, serta isu-isu kontemporer dalam sektor publik. Fokus Jurnal Jurnal ini berfokus pada pengembangan teori, konsep, dan praktik dalam administrasi publik yang relevan dengan dinamika pemerintahan, kebijakan publik, pelayanan publik, serta sistem perpajakan di tingkat lokal, nasional, maupun global. Ruang Lingkup Jurnal Jurnal Ilmu Administrasi Publik mencakup berbagai topik penelitian dan kajian ilmiah, antara lain: 1. Administrasi Publik Reformasi birokrasi dan tata kelola pemerintahan Inovasi dalam administrasi publik E-Government dan transformasi digital dalam sektor publik Manajemen organisasi publik Kepemimpinan dalam sektor publik 2. Kebijakan Publik Formulasi, implementasi, dan evaluasi kebijakan publik Kebijakan sosial, ekonomi, dan lingkungan Analisis kebijakan berbasis bukti Partisipasi publik dalam pembuatan kebijakan Regulasi dan deregulasi dalam kebijakan publik 3. Pelayanan Publik Model dan strategi peningkatan kualitas layanan publik Inovasi dalam pelayanan publik Responsivitas dan akuntabilitas sektor publik Pelayanan publik berbasis teknologi informasi Kepuasan masyarakat terhadap pelayanan publik 4. Keuangan dan Anggaran Publik Pengelolaan keuangan daerah dan negara Akuntabilitas dan transparansi keuangan publik Efektivitas kebijakan fiskal dalam pembangunan Pendanaan dan investasi dalam sektor publik 5. Perpajakan dalam Administrasi Publik Kebijakan perpajakan dan dampaknya terhadap perekonomian Administrasi perpajakan dan efisiensi sistem perpajakan Digitalisasi dan modernisasi sistem perpajakan (e-filing, e-billing, e-invoice) Tax compliance dan strategi peningkatan kepatuhan pajak Pengelolaan penerimaan pajak daerah dan nasional Pajak sebagai instrumen kebijakan fiskal Tax justice dan dampaknya terhadap pembangunan ekonomi 6. Desentralisasi dan Otonomi Daerah Tata kelola pemerintahan daerah Sinergi antara pemerintah pusat dan daerah Pembangunan daerah berbasis partisipasi masyarakat Inovasi kebijakan daerah dalam pelayanan publik 7. Isu Kontemporer dalam Administrasi Publik Good governance dan anti-korupsi Administrasi publik dalam menghadapi krisis dan bencana Digitalisasi sektor publik dan kebijakan smart city Peran sektor swasta dan masyarakat dalam pembangunan publik Jurnal ini menerima artikel hasil penelitian, studi literatur, dan kajian konseptual yang memberikan kontribusi dalam pengembangan ilmu administrasi publik. Setiap naskah yang diterbitkan telah melalui proses peer-review untuk memastikan kualitas akademik dan orisinalitasnya. Dengan terbit setiap dua bulan sekali, jurnal ini diharapkan dapat menjadi referensi akademik yang berkelanjutan bagi mahasiswa dalam memahami dinamika administrasi publik serta berkontribusi dalam pengembangan ilmu dan kebijakan publik, termasuk bidang perpajakan, di Indonesia.
Arjuna Subject : Ilmu Sosial - Administrasi Publik
Articles 12 Documents
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Search results for , issue "Vol. 4 No. 1: Januari 2024" : 12 Documents clear
Efektivitas Penurunan Tarif PPH Final Atas PHTB Pada Penerimaan Pajak Di KPP Cikarang Utara BT, Muhammad Firdaus; Hidayati, Mainita
Jurnal Ilmu Administrasi Publik Vol. 4 No. 1: Januari 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i1.3597

Abstract

This study aims to provide a clear picture regarding the effectiveness of reducing final income tax rates for the transfer of land and building rights to tax receipts at the North Cikarang Tax Service Office (KPP). The type of research used descriptive qualitative research. Data collection was carried out using observation, interview, and documentation techniques. The data obtained was then analyzed qualitatively by studying the data, studying key words, writing down the 'model' found, and coding. The results of the study show that the effectiveness of reducing the final PPh rate on the transfer of land and building rights at KPP Pratama Cikarang Utara has been running effectively where when the policy was first implemented in 2016 there was an increase in reporting because there was an increase in land and building transfer transactions by the community or business entity. In practice, the amount of reporting has increased well even though in terms of tax revenue it has decreased. This shows the enthusiasm of taxpayers carrying out their obligations, in which case there is certainly an increase in compliance
Analisis Implementasi Kebijakan Pengawasan Wajib Pajak Pasca Periode Pengampunan Pajak Dalam Rangka Kepatuhan Wajib Pajak Di KPP Jakarta Duren Sawit Ratu, Ariesta Fransisco; Ramdan, Alief
Jurnal Ilmu Administrasi Publik Vol. 4 No. 1: Januari 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i1.3727

Abstract

Tax amnesty is a government policy to provide a free-pass for taxpayers to disclose incomplete or unreported income in their previous tax periods without having to face prosecution by the tax court or pay any penalty. The level of compliance of taxpayers at KPP Jakarta Duren Sawit from 2015 - 2019 was still below 80%, therefore the Directorate General of Taxes (DGT) emphasized the supervision and monitoring mechanism for the supervision of taxpayer compliance after the tax amnesty period. The target of supervision remained to be all taxpayers, both those who participated in the tax amnesty program and those who did not. This study aims to analyze the implementation of taxpayer supervision policies after the tax amnesty period in order to improve taxpayer compliance at KPP Jakarta Duren Sawit. The analytical method used was descriptive qualitative. The results show that the taxpayer supervision policies after the tax amnesty period in order to improve taxpayer compliance at KPP Jakarta Duren Sawit has been implemented well. Communication is integrated through the e-performance application so that all supervisory activities can be carried out immediately, resources have been prepared long before the tax amnesty, the disposition of the implementer has followed the applicable code of conduct, and the standard operating procedures are in accordance with policies and are not too complicated.
Pengaruh Penerapan E-Billing Dan E-Filing Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Jakarta Jatinegara Tahun 2022 Nisa, Khairun; Prasetiyani, Erni
Jurnal Ilmu Administrasi Publik Vol. 4 No. 1: Januari 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i1.3618

Abstract

This study was conducted to determine the effect of implementing ebilling and e-filing taxation on individual taxpayer compliance at KPP Pratama Jakarta Jatinegara in 2022. This type of research is quantitative research using simple random sampling method. The population of this study is an individual taxpayer who is registered on KPP Pratama Jakarta Jatinegara. The sample used was 100 respondents determined by slovin formula. The data of this study were obtained using questionnaires that have been distributed to taxpayers. Data analysis in this study using multiple linear regression analysis and hypothesis testing with the help of SPSS program version 24. The results of this study showed that the application of e-billing effect on individual taxpayer compliance, the application of e-filing effect on the compliance of individual taxpayers, as well as the implementation of e-billing and e-filing there is a simultaneous significant effect of 59.1% on the compliance of individual taxpayers on KPP Pratama Jakarta Jatinegara, and the remaining 40.9% were influenced by other variables not discussed in this study.
Analisis Kinerja Kelompok Kerja IV Pemberdayaan Kesejahteraan Keluarga Dalam Penanganan Balita Stunting Di Kelurahan Semanan Jakarta Barat Tahun 2023 Muchtar, Mochamad Hanifan; Chaerunisyah, Ana
Jurnal Ilmu Administrasi Publik Vol. 4 No. 1: Januari 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i1.3714

Abstract

Cases of toddlers at risk of stunting always exist in Semanan Village. Access to health information is recognized as a major factor in community empowerment efforts. Health problems in the Semanan District, West Jakarta, are the task of Working Group IV for Family Welfare Empowerment as a government empowerment organization to become a pioneer in empowering families and communities. This research aims to analyze the role and performance of Working Group IV Empowerment of Family Welfare in Semanan Village and determine the Supporters and Barriers in handling stunting in Semanan Village. The research method used is a qualitative research method with a descriptive research type with data collection techniques through direct interviews with informants with indicators of performance dimensions by Robbins, and data analysis techniques are inductive, and the results of qualitative research emphasize meaning rather than generalizations. From the research results, it was found that Working Group IV Empowerment of Family Welfare in Semanan Village has a role in planning and implementing stunting handling activities and has structured performance in coordination with related parties and is also scheduled in the implementation of activities. There are obstacles such as the insight of posyandu officers regarding stunting and from residents who are still reluctant to open up and are lazy to come regularly to monitor the growth and development of their toddlers and also support activities for handling stunting such as the existence of CSR.
Peran Relawan Pajak Dalam Upaya Meningkatkan Pelayanan Perpajakan Di Kantor Pelayanan Pajak Pratama Bekasi Barat Nugraha, Ryan; Wijaya, Teguh; Harjo, Dwikora
Jurnal Ilmu Administrasi Publik Vol. 4 No. 1: Januari 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i1.3731

Abstract

Tax services play a crucial role in influencing taxpayer satisfaction. However, the service provided by the tax authorities at the West Bekasi Pratama Tax Service Office has not reached its maximum potential, resulting in suboptimal levels of taxpayer satisfaction. To address the issue, the Directorate General of Taxes (DJP) collaborates with Tax Centers in various universities, including the Tax Center at STIAMI Institute, through the Tax Volunteer Program. This study aims to analyze the role of tax volunteers in enhancing tax services at the West Bekasi Pratama Tax Service Office and identify the obstacles and solutions in the tax volunteer assistance. The theoretical framework used is Levinson’s theory of roles. The research method employed is a qualitative approach, specifically descriptive research. The data used in this study consists of primary data obtained through informant interviews, as well as secondary data. Data collection techniques include interviews, observations, and documentation. The findings of the study indicate that the role of tax volunteers in improving tax services is quite optimal, as taxpayers express satisfaction with the assistance provided by tax volunteers in completing their Annual Individual Tax Returns (SPT). As a result, taxpayer satisfaction with the services has increased to 91.11%. However, several obstacles exist in the implementation of the tax volunteer program, including conflicting schedules, insufficient taxpayer knowledge, some tax volunteers lacking competence, limited human resources for EFIN creation, absence of queue numbers, and occasional server downtime.
Analisis Efektivitas Program Relawan Pajak Dalam Meningkatkan Kepatuhan Pelaporan SPT Tahunan Orang Pribadi Di KPP Pratama Jakarta Cakung Tahun 2020-2022 Ambarwati, Ambarwati; Nadiya, Nadiya; Chaerunisyah, Ana
Jurnal Ilmu Administrasi Publik Vol. 4 No. 1: Januari 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i1.3596

Abstract

The phenomenon in this research was that KPP Pratama Jakarta Cakung had implemented a volunteer tax program to facilitate the public in reporting their Annual Tax Returns (SPT). However, many individual taxpayers still needed to be made aware of their obligations to write their Annual Tax Returns. This study aimed to determine the effectiveness of the tax volunteer program in increasing the compliance of annual SPT reporting for individuals at KPP Pratama Jakarta Cakung and to find out the efforts and obstacles in implementing the volunteer tax program. This study employed a descriptive qualitative research method. The data collection techniques from this study were interviews, observation, and documentation. The study results showed that the tax volunteer program has effectively increased compliance with annual SPT reporting for individuals at KPP Pratama Jakarta Cakung. However, it has yet to be able to improve taxpayer compliance. It could be seen from the compliance ratio of individual taxpayers, which was still very low due to the lack of knowledge and awareness of taxpayers in reporting their Annual Tax Returns promptly, many taxpayers who were concerned about the confidentiality of financial information, and the disruptions on the DGT Online server. Several efforts made by KPP Pratama Jakarta Cakung were the tax volunteers and tax extension officers should get closer to taxpayers by providing outreach and information so the  taxpayers report their Annual SPT on time; providing professional and trustworthy services, and making improvements to the DGT Online server
Strategi Pengelolaan Pembelajaran Pada Pendidikan Anak Usia Dini Pasca Pandemi Covid-19 Paud Angkasa Di Bawah Penyelenggaraan Yayasan Ardhya Garini Putranti, Adim Dwi
Jurnal Ilmu Administrasi Publik Vol. 4 No. 1: Januari 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i1.3726

Abstract

The COVID-19 pandemic that has occurred for more than 2 years has had an impact on various sectors, including the management of Early Childhood Education learning. This pandemic has made all stakeholders, academics, organizers, managers, educators, and parents of early childhood aware of the need to adapt to a learning management process that can keep up with technological developments and still pay attention to the growth and development of early childhood. This research aims to analyze the learning process strategy in Early Childhood Education (PAUD) after the COVID-19 pandemic in Angkasa PAUD (Playgroup and Kindergarten) under the management of the Ardhya Garini Foundation. This research method uses qualitative, namely data obtained from the results of analysis in the field through observation, interviews, and documentation. The research was conducted at 4 PAUD institutions, namely TK Angkasa 2 Raja Haji Fisabilillah Tanjung Pinang, TK Angkasa 1 Husein Sastra Negara Bandung, TK Angkasa Adi Soemarmo Solo and TK Angkasa Pattimura Ambon. The research results show that PAUD institutions under the management of the Ardhya Garini Foundation implement learning management strategies by planning, organizing, implementing, and supervising which have been implemented well. The challenge faced by the Ardhya Garini Foundation as a PAUD organizer is the equal distribution of the quality of education in KB/TK Angkasa throughout Indonesia. This research will be a very interesting reference for further discussion for policymakers, academics, practitioners, organizers, managers, and PAUD educators regarding strategies for managing PAUD learning centers that are affordable and can be implemented after the Covid-19 pandemic while still paying attention to and prioritizing the rights of children. early childhood rights.
Pengaruh Kinerja Account Representative, Self Assesment System Dan Kepercayaan Wajib Pajak Terhadap Kepatuhan Sukarela Wajib Pajak Orang Pribadi Pada KPP Pratama Jakarta Kelapa Gading Tahun 2020 Fatmawati, Fatmawati; Bieattant, Licke
Jurnal Ilmu Administrasi Publik Vol. 4 No. 1: Januari 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i1.3728

Abstract

The purpose of this study was to analyze the effect of the performance of account representatives, self-assessment system and taxpayer trust on the voluntary compliance of individual taxpayers at the Primary Tax Office of Kelapa Gading, Jakarta. This study used quantitative methods with data collection techniques in the form of a questionnaire technique. The method used in the sample selection is accidental sampling and Slovin’s formula with a margin of error of 5% which produced 400 respondents out of 80,162 registered individual taxpayers. Data were analyzed using multiple linear regression analysis with the help of SPSS 26 for Windows. The results of the t test prove that the performance of account representatives, self-assessment system and taxpayer trust partially has a positive and significant effect on voluntary compliance of individual taxpayers. The results of the F test prove that account representative performance, self-assessment system and taxpayer trust simultaneously have a positive and significant effect on voluntary compliance of individual taxpayers. The results of the R Square research indicate that the account representative performance, self-assessment system and the taxpayer trust affect the voluntary compliance of individual taxpayers at the Primary Tax Office of Kelapa Gading, Jakarta by 65.1%, while the remaining 34.9% is influenced by the other variables outside this study.
Analisis Implementasi Peraturan Daerah Kota Bekasi Nomor 09 Tahun 2019 Tentang Penyelenggaraan Lalu Lintas Dan Angkutan Jalan Kota Bekasi Wulandari, Hadi; Setiawan, Dodi Rahmat; Zulkifli, Zulkifli
Jurnal Ilmu Administrasi Publik Vol. 4 No. 1: Januari 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i1.3593

Abstract

The focus of this research is the implementation of the Bekasi City Regional Regulation Number 09 of 2019 concerning the Implementation of Road Traffic and Transportation which is the responsibility of the Bekasi City Transportation Service in the Implementation of Road Equipment. To measure the success of Implementation by applying the Edward III Model which includes Communication, Resources, Disposition and Bureaucratic Structure.   This study aims to analyze what factors support and hinder successful implementation. This study uses a qualitative research approach with descriptive research types. Data collection techniques through interviews, observation, documentation and triangulation. Determination of informants using nonprobability purposive sampling technique. Data analysis techniques use descriptive data analysis techniques.   The results of the study show that the implementation of the Bekasi City Regional Regulation Number 09 of 2019 has generally been going well.   Supporting factors include communication that runs very well, support for the attitude of policy implementers and relationships between work units that are very well established making it easier to coordinate and work together. While the inhibiting factors are human resources and limited budget.
Analisis Efektivitas Penerapan Pajak Hotel Dalam Meningkatkan Pajak Daerah Kabupaten Kubu Raya Kalimatan Barat (Study Kasus Kantor Badan Pendapatan Daerah Kabupaten Kubu) Amalia, Laila; Prihadini, Diana; Widyatasari, Lusia Wina
Jurnal Ilmu Administrasi Publik Vol. 4 No. 1: Januari 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i1.3627

Abstract

Taxes play a crucial role in the development of a region that requires substantial funding for its progress. Taxation is one of the key elements in managing national revenue. Taxes are of utmost importance for the development of a region, as they contribute significantly to its income, as seen in the case of hotel taxes.This research aims to analyze the effectiveness of implementing hotel taxes in boosting local tax revenues in Kubu Raya district. The study employs a qualitative and descriptive approach. The population for this research consists of hotel taxpayers in Kubu Raya district, while the sample comprises the financial reports of local tax revenues in Kubu Raya. The findings of the research indicate that the analysis based on the targets set for 2020-2022 experienced fluctuations and obstacles each year. Moreover, the research revealed that the aspects of efficiency, sufficiency, fairness/equality, responsiveness, and certainty, as proposed by Sugiyono, have not been entirely effective due to various issues. These include inadequate socialization, lack of transparency in reporting income and revenues by taxpayers, and insufficient knowledge among taxpayers about the purpose of analyzing the effectiveness of implementing hotel taxes in enhancing local tax revenues.

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