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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. 2: Maret 2024" : 12 Documents clear
Analisis Collaborative Governance Pemungutan Retribusi Pasar di Kecamatan Cimanggis Dalam Rangka Meningkatkan Pendapatan Daerah Kota Depok Tahun 2022 (Studi Kasus di Pasar Cisalak) Tirtaningrum, Catur Wahyu; Selvi, Selvi
Jurnal Ilmu Administrasi Publik Vol. 4 No. 2: Maret 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i2.3737

Abstract

The background of this research was the receipt of the retribution fee from the Cisalak Market in Depok City, which had not reached the specified target in the last 3 years and the discovery of increasing unoccupied stalls and stands. This research aimed to identify the form of Collaborative Governance that had been applied in the collection of market retribution fees at Cisalak Market. This research used descriptive qualitative research method. Data collection used interview, observation, and documentation techniques. The research results show that the Collaborative Governance has been implemented well and appropriately, and has involved contributions from the Government and the community. However, the Collaborative Governance in the collection of market retribution fees has not been able to increase retribution revenue to the maximum level as the specified target. This is because many illegal traders sells their items outside the market building area causing the closure of market stalls and stands. In addition, there are still many traders who have not been educated regarding the implementation of e-retribution application which is expected to provide convenience and comfort in the retribution payment process. The government and the market management still make efforts by providing strict sanctions in the form of disciplinary order and fines for illegal traders. Socialization regarding e-retribution application continues to be improved to enable traders to immediately get benefits in the form of security and comfort from fulfilling their retribution obligations; transparency can also be achieved so that in the future, especially traders, can participate in monitoring the  retribution collection process.
Analisis Strategi Pemungutan Retribusi Kebersihan Sampah Rumah Tangga Dalam Meningkatkan Pendapatan Asli Daerah Di Kota Bekasi Tahun 2021-2022 Priadi, Ida Falahira; Subagiyo, Agus
Jurnal Ilmu Administrasi Publik Vol. 4 No. 2: Maret 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i2.3733

Abstract

The purpose of this study is to determine and analyze how the Household Waste Retribution Collection Strategy in Increasing Regional Original Revenue in Bekasi City in 2021-2022. The method used is qualitative with a descriptive type of research that produces precise and systematic descriptions. Data collection techniques are interviews and documentation. The implementation of waste retribution collection in Bekasi Regency has great potential because of the high revenue over time the revenue still exceeds the target in 2020-2021. But in 2022 the revenue decreased even though it was still very good because it still reached 99.02%. Efforts from the obstacles experienced by the government, namely conducting intense and comprehensive socialization, a humanist approach to the village community, providing understanding to the community regarding the importance of waste collection levies to develop the region, adding human resources or workers who collect waste and take it to the landfill. when the community is comfortable, the community will automatically continue to use the facility and that way it will have the potential to increase local revenue.
Efektivitas Pemungutan Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan Di Desa Banjarsari Kecamatan Sukatani Kabupaten Bekasi Tahun 2017-2023 Dahuri, Adin; Yani, Yani
Jurnal Ilmu Administrasi Publik Vol. 4 No. 2: Maret 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i2.3742

Abstract

The research is descriptive with qualitative approach. The research concerns on the collection   effectiveness of Land and Building of Rural and Urban Tax (PBB-P2) of Banjarsari Sub District in 2017-2023. Data of tax achievement obtained from Departmen of Tax in Sukatani District and information relating to the research collected by interviewing tax collector as well as some residents of Banjarsari Sub Dictrict of Bekasi Regency. The result of the reseach that the achievement of PBB-P2 revenue during 2017-2023 ranged from 35% to 67% or an average achievement of 46,86% per year. These achievements showed that the efforts to collect PBB-P2 revenue during that period were ineffective because the realization of PBB-P2 revenues did not reach predetermined targets. The ineffectiveness PBB-P2 collection is due to some obsracles, such as the obedience of some tax payers which continuosly to be encouraged, lack of officers which being very disproportionate to the number of   tax payers, as well as ineffective the use of "Sapa Bekasi" application for online payment. To increase PBB-P2 revenue for the following years, the Banjarsari Sub District government needs to make some improvements, such as providing an undestanding of the impotance of paying PBB-P2 to financing the necessities of local goverment,   involving and   collaborating with RW and RT administrators to support tax collector, and practising the use of "Sapa Bekasi" application to pay online
Analisis Pengawasan Cukai Hasil Tembakau Di Kantor Pengawasan Dan Pelayanan Bea Dan Cukai Tipe Madya Pabean A Jakarta Tahun 2020-2022 Kuntoro, Triandi; Rahmi, Notika
Jurnal Ilmu Administrasi Publik Vol. 4 No. 2: Maret 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i2.3738

Abstract

The phenomenon of non-tax state revenue (PNBP) from the tobacco sector that has not been optimized makes the Ministry of Finance, Directorate General of Customs and Excise must try to find new solutions and breakthroughs to increase state revenue. Until now, the government continues to optimize the sector. According to Indonesia Law no. 39 of 2007 concerning Amendments to Law no. 11 of 1995 concerning Excise, based on article 1 excise is defined as "State levies imposed on certain goods that have the properties or characteristics stipulated in this law". This study aims to analyze how the level of tobacco excise supervision at KPPBC TMP A Jakarta, what are the inhibiting entities faced by KPPBC TMP A and what are the driving entities that support KPPBC TMP A Jakarta in supervising tobacco excise to maintain smooth state revenue. The research method used is qualitative with descriptive research type. Data sources consist of primary data in the form of interviews and secondary data in the form of documentation data. The results of this study indicate: Supervision of tobacco excise has been maximized but there are several things that need to be improved, among others, namely the number of employees, employee knowledge and compliance with government regulations. It is expected that the supervision of tobacco excise in order to increase PNBP will run optimally.
Potensi Penerimaan Pajak Galian Golongan C Dikabupaten Melawi Tahun 2020-2022 Oktavia, Maylanda Fitri; Kumala, Ratih
Jurnal Ilmu Administrasi Publik Vol. 4 No. 2: Maret 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i2.3734

Abstract

Tax plays a vital role in supporting national income. Taxes can be utilized for developmental purposes to support the governance of their respective regional administrations; wherein local governments are entitled to levy Local Taxes and Regional Levies on all Taxpayers within their jurisdictions. This study aims to identify and analyze the Potential Tax Revenue of Category C Excavation Tax in Melawi District for the years 2020-2022. It also aims to identify the obstacles faced and efforts made to overcome these obstacles in realizing the potential revenue from Category C excavation tax. This research utilizes a qualitative descriptive research method. The research is conducted at the Melawi District Revenue Agency Office. Data collection is carried out through observation, interviews, and documentation. The results of the study show that the Potential Tax Revenue of Category C Excavation Tax in Melawi District for the years 2020-2022 has been reasonably good, but the potential excavation remains underutilized. In 2020, the revenue realization was 21.19%, amounting to IDR 1,208,104,004. In 2021, it was 43.36%, amounting to IDR 2,916,126,980, and in 2022, it was 43.11%, amounting to IDR 3,004,415,661. The potential tax revenue over the past 3 years has been underutilized due to a lack of taxpayer awareness in reporting their taxes. To address these obstacles, efforts can be made by providing public awareness campaigns, enhancing the knowledge and skills of human resources through training, technical guidance, and other means.
Analisis Efektivitas Penerimaan Pajak Kendaraan Bermotor Dalam Meningkatkan Pendapatan Asli Daerah Provinsi Dki Jakarta Tahun 2020 – 2022 Ambarwati, Ambarwati; Nurbaeti, Atissa
Jurnal Ilmu Administrasi Publik Vol. 4 No. 2: Maret 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i2.3743

Abstract

During the period of 2020–2022, there was a significant fluctuation in the revenue from vehicle tax in DKI Jakarta, especially related to the decrease in the effectiveness ratio of PKB revenue, which was inversely proportional to the increase in the number of motor vehicles in DKI Jakarta. The purpose of this study is to analyze and evaluate the effectiveness of PKB in increasing the Regional Original Revenue of DKI Jakarta Province in 2020–2022, identify inhibiting factors, and analyze and evaluate efforts made to overcome obstacles in achieving PKB in increasing the PAD of DKI Jakarta Province in 2020–2022. The data analysis technique used is qualitative descriptive analysis through interviews. The method of collecting field research data is through interviews and literature studies. Interviews were conducted in a structured manner with six informants. The effectiveness of PKB revenue in DKI Jakarta Province in increasing the regional original revenue in 2020-2022 has not been effective based on three main approaches, according to Duncan's theory, especially in the goal achievement and integration approaches that have not been effective. On the other hand, the adaptation approach to PKB has been effective in adjusting policies to the dynamics of the economic and social environment. Inhibiting factors in PKB revenue contributing to increasing the Regional Original Revenue of DKI Jakarta Province in 2020-2022 include physical activity restrictions due to the COVID-19 pandemic resulting in decreased community purchasing power and difficulty in identifying motor vehicle objects outside the DKI Jakarta area, progressive tax imposition rules causing dissatisfaction among taxpayers with more than one vehicle, lack of tax compliance socialization, technical constraints in applications, data mismatch, low tax awareness, and tax avoidance practices.
The Influence Of Tax Socialization And Literacy On Land And Building Taxpayer Compliance (A Case Study At The Sub-District Office Of Karang Tengah, Tangerang) Wahyudin, Dian; Chairunnisa, Meira Ayu
Jurnal Ilmu Administrasi Publik Vol. 4 No. 2: Maret 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i2.3736

Abstract

The aim of this research is to determine the extent of the influence of tax socialization and literacy on taxpayer compliance at the Sub-District Office of Karang Tengah, Tangerang. This quantitative research utilized data collection through literature review and field studies conducted via questionnaires, involving a sample of 96 respondents. The research employed various techniques, including Instrument Testing (validation, reliability, and descriptive analysis), Classical Assumption Testing (Normality, Heteroscedasticity, and Multicollinearity), and Hypothesis Testing (Multiple Linear Regression Analysis, t-test, F-test, and coefficient of determination (R2) using SPSS version 25. The results revealed a significant influence between tax socialization and literacy variables on land and building taxpayer compliance at the Sub-District Office of Karang Tengah, Tangerang. The coefficient of determination (R2) indicated that the combined influence of tax socialization and literacy on taxpayer compliance is 24.5%. This means that 24.5% of taxpayer compliance can be explained by tax socialization and literacy variables. The t-test results showed that tax socialization has a significance value of 0.008 < 0.05, indicating that tax socialization has a partial influence on taxpayer compliance. Similarly, tax literacy has a significance value of 0.019 < 0.05, indicating that tax literacy has a partial influence on taxpayer compliance. The F-test yielded a significance value of 0.000 < 0.05, showing that tax socialization and literacy variables simultaneously influence land and building taxpayer compliance at the Sub-District Office of Karang Tengah, Tangerang.
Analisis Pengawasan Pemungutan Pajak Air Tanah Dalam Meningkatkan Penerimaan Pajak di Inspektorat Jakarta Tahun Anggaran 2022 Yuliana, Yuliana; Zahran, Wahidin Septa
Jurnal Ilmu Administrasi Publik Vol. 4 No. 2: Maret 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i2.3741

Abstract

Groundwater Tax with DKI Jakarta Provincial Regulation No. 17 of 2010 Article 1 paragraph 9 explains that groundwater tax is a tax on the collection and or utilization of groundwater. Based on observations and interviews, several problems were identified, namely that there are still many groundwater taxpayers who are not aware of their tax rights and obligations, less than optimal supervision from the government, especially the Inspectorate to groundwater taxpayers, lack of education or socialization to taxpayers, and lack of communication between the government and taxpayers. The research method used is qualitative with a descriptive analysis approach. In this study the authors used a qualitative approach because the problems raised were directly related to humans fundamentally which depended on research and observation. The results of the research that the author conducted then the author interpreted the answers given by the informants, either through interviews, or observing data or written documents related to the Analysis of Groundwater Tax Collection Supervision in Increasing Groundwater Tax Revenue by the Jakarta Inspectorate. The author uses Quible's theory in Khaerul Umam (2014) which consists of 4 indicators, namely supervised factors, where before supervision is carried out, officers who will carry out supervision should be given an understanding of what factors will be supervised, identification of expected results. Unclear identification of parameters regarding the desired results of the work activities carried out makes supervision will not run effectively, Performance measurement. Before actual results and desired results are compared, actual results must be measured. In some cases, this measurement also explains the quantity output, and Corrective action applications, where corrective action or evaluation needs to be taken to minimize the potential that occurs by implementing what is deemed necessary
Analisis Pengetahuan Wajib Pajak Umkm Pasca Diberlakukannya Peraturan Pemerintah Nomor 55 Tahun 2022 Di Wilayah Kota Bekasi Sandy, Sephia Permata Ari; Hidayati, Mainita
Jurnal Ilmu Administrasi Publik Vol. 4 No. 2: Maret 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i2.3739

Abstract

The research addresses the limited understanding of taxation among micro, small, and medium enterprises (MSMEs) in Bekasi City area, Indonesia, particularly regarding Government Regulation Number 55 of 2022, which introduces a 0,5% final income tax. Its objective is to assess the level of tax knowledge among MSME taxpayers’ post-implementation of PP Number 55 of 2022. Employing descriptive qualitative research methods, data collection involved observation, interviews, and documentation. It took palce at the Bekasi City Coorpratives and SMEs servise. Findings indicate that MSME taxpayers’ awareness remains deficient following the enactment of Government Regulation No. 55 of 2022. Suboptimal implementation attributed to insufficient outeach to business actors persists, and the regulation continues to burden MSMEs, leading to financial losses.
Pengaruh Persepsi Masyarakat Dan Potensi Penerimaan Negara Terhadap Kebijakan Ekstensifikasi Objek Cukai Minuman Bergula Dalam Kemasan Di Kota Bekasi Star, Yurisman; Bahri, Salsabila Amirah; Prihadini, Diana
Jurnal Ilmu Administrasi Publik Vol. 4 No. 2: Maret 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i2.3735

Abstract

The tax extensification policy on Excise Objects is a governmentdiscourse that will be released in 2024. The addition of excisable goods to packaged sugary drinks is highly considered. One aspect that supports the success of a policy is acceptance and support from the community. The key factor in the successful implementation of this excise tax is the level of acceptance from the community. However, it is also related to the government that wants this policy to be a significant potential state revenue. This study aims to determine the Influence of Public Perception and Potential State Revenue on Excise Object Extensification Policy The research method used is a quantitative-descriptive method. Data collection techniques using research instruments are in the form of questionnaires and literature. The population in this study is the Bekasi city community. The sampling technique in this study is Probability sampling with this method sampling the population with as many as 150 samples. And analyzed using multiple linear regression analysis using the help of IBM Statistical Software Version 29.0. The results of this study show that Public Perception influences the MBDK Excise Object Extensification Policy by 36.4%. The potential state revenue has an influence of 34.8% on the MBDK Excise Object Extensification Policy. Public Perception and State Revenue Potential affect the MBDK Excise Object Extensification Policy variable simultaneously with a value of 0.406 or 40.6%. Of these, 59.4% were explained by other factors that were not included in the study.

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