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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. 4: Juli 2024" : 12 Documents clear
Analisis Efektifitas Pelaksanaan Program Penanggulangan Stunting Pada Kelurahan Jakasetia Kecamatan Bekasi Selatan Kota Bekasi Tahun 2022 Zahran, Wahidin Septa; Irwansyah, Iwan; Setiawan, Dodi Rahmat; Ramdhan, Putra
Jurnal Ilmu Administrasi Publik Vol. 4 No. 4: Juli 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i4.4055

Abstract

This research aims to identify and examine the problem of the high number of stunted children in Jakasetia Village, South Bekasi District, Bekasi City. This approach uses a qualitative approach and this type of research is descriptive research, data collection techniques in this study are using observation, interviews and documentation. The informants of this research include representatives of the UPTD Puskesmas, Village Representatives, Posyandu Cadres and Communities who have children under five years old. Based on the results of the study, it is known that the implementation of the Stunting Prevention Program in the Jakasetia Village area, South Bekasi Subdistrict, Bekasi City has been carried out well, especially in the aspects of Work Quantity, program objectives and implementer commitment. Human Resources are very sufficient in implementation, but not only human resources are sufficient, but financial support is also needed in the implementation of the Stunting Prevention Program to run optimally. in other aspects such as Quality of work, Timely and Achievement of Goals have reached their implementation standards, seen from the effect of the program being carried out. Obstacles or obstacles that affect the effectiveness of implementing this program are underprivileged families, low parental education, and lack of parental attention to children                   handling stunting
Analisis Penyelesaian Restitusi Pajak Pertambahan Nilai Sebagai Hak Wajib Pajak Di Kpp Pratama Jakarta Menteng Dua Tahun 2023 Daeli, Nur Idaman; Singgih, Rahadi Pratomo
Jurnal Ilmu Administrasi Publik Vol. 4 No. 4: Juli 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i4.4075

Abstract

Regulations containing the VAT refund policy are a right for every taxpayer. This research was conducted to analyze the settlement of value added tax refunds at KPP Pratama Jakarta Menteng Dua in 2023. The method used is a quantitative method with a descriptive approach. The results of the research show that the settlement of VAT refunds carried out at KPP Pratama Pratama Jakarta Menteng Dua is in accordance with procedures. Although existing regulations provide clear guidance for the tax authorities, technical and bureaucratic obstacles remain challenges. The collaborative work climate and facilities provided at KPP Pratama Jakarta Menteng Dua also support the completion of restitution. The main obstacles identified include taxpayers' lack of understanding of regulations, technical obstacles, and complicated bureaucracy. To overcome this obstacle, it is recommended to increase outreach and education, update information technology systems, and simplify procedures. This research emphasizes the importance of good understanding and effective coordination to improve the efficiency and quality of the VAT refund process.
Analisis Pengawasan Pemungutan Pajak Air Tanah Dalam Meningkatkan Penerimaan Pajak Air Tanah Pada Badan Pendapatan Daerah Provinsi Dki Jakarta Tahun Anggaran 2023 Harjo, Dwikora; Oviana, Maya; Milleano, Dani
Jurnal Ilmu Administrasi Publik Vol. 4 No. 4: Juli 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i4.4056

Abstract

Local taxes are taxes levied and managed by local governments to finance all government functions and regional development. The Regional Revenue Agency is a regional device that functions to manage all types of regional revenue and income, one of which is groundwater tax (PAT). This research was conducted to find out the supervision of groundwater tax collection as well as obstacles and efforts in increasing groundwater tax revenue at the Regional Revenue Agency of DKI Jakarta Province. This research uses a descriptive qualitative method. Data collection from this research is by conducting interview, observation, and documentation. The theory used in this research is supervision according to Handoko. The results showed that groundwater tax supervision did not reach the revenue target in 2023 with a percentage of 93.07% even though the number of taxpayers increased in 2023 by 6.294 taxpayers. This is due to several obstacles taxpayers only use groundwater as a reserve and are severely restricted, the poor quality of groundwater, as well as low awareness and non- compliance taxpayers with their tax obligations. Efforts made by the Regional Revenue Agency of DKI Jakarta Province are to integrate the groundwater tax system with the development of the groundwater utilisation system and conduct socialisation for data collection and confirmation of groundwater use for taxpayers.
Evaluasi Kebijakan Nilai Jual Objek Pajak (NJOP) Pajak Bumi Dan Bangunan (PBB P2) Dalam Meningkatkan Penerimaan Pendapatan Asli Daerah (PAD) Pada Badan Pendapatan Daerah (BAPENDA) Kota Bekasi Tahun 2019-2023 Widuri, Neneng Ira; Nurmantu, Safri
Jurnal Ilmu Administrasi Publik Vol. 4 No. 4: Juli 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i4.4104

Abstract

This Research aims to evaluate the policy, value, sale of objects, taxes land and building tax in increasing revenue, local revenue in Bekasi City regional revenue agencies in 2019-2023. The research method used by the researcher is a descriptive method with a qualitative approach. The data collection techniques used by the researcher are interview, observation and documentation with related details. The data analysis technique in this thesis is data triangulation, which means that this method uses several data sets, methods, theories, and/or researchers to answer a research question. Based on the results of this conclusion, the researcher concluded that, in the evaluation, the sales value policy for tax objects land and building tax in increasing revenue, local revenue in Bekasi City regional revenue agencies in 2019-2023 is still not effective, because the results of the realization of revenues over the five years are still below 100%. These balances can be analysed using the policy criteria model according to William N. Dunn, namely effectiveness, efficiency, adequacy, equity, responsiveness, and accuracy.
Pengaruh Tarif Pajak, Teknologi Dan Informasi Perpajakan, Ketepatan Pengalokasian Pajak Terhadap Persepsi Wajib Pajak Mengenai Penggelapan Pajak (Tax Evasion) Pada Kpp Pratama Jakarta Pademangan Tahun 2022 Dewi, Julianti; Biettant, Rubiatto
Jurnal Ilmu Administrasi Publik Vol. 4 No. 4: Juli 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i4.4054

Abstract

This study discusses Tax Rates, Tax Technology and Information, and the Accuracy of Tax Allocation on Taxpayers' Perceptions Regarding Tax Evasion. The purpose of this study is to analyse the influence of Tax Rates, Tax Technology and Information, and the Accuracy of Tax Allocation. The method used in this research is a quantitative approach. The population in this study consists of individual and corporate taxpayers registered at Primary Tax Service Office (KPP Pratama) of Jakarta Pademangan. The total population of taxpayers in 2022 was 97,958, and the sample size in this study was 398 respondents. The data analysis methods used include Instrument Testing, Validation Testing, Reliability Testing, Descriptive Statistics Testing, followed by classical assumption tests and hypothesis testing with T-tests, F-tests, Correlation Coefficient Tests, and Determination Coefficient Tests. Based on the research results, it is known that the tax rate has a significant effect with a T-value of 7.361, tax technology and information have a significant effect with a T-value of 8.198, and the accuracy of tax allocation has a significant effect with a t-value of 4.163. The simultaneous test results (F-test) show an F-value of 28.247 with a significance of (0.000) < 0.05, indicating that the hypothesis, namely Tax Rates, Tax Technology and Information, and the Accuracy of Tax Allocation on Taxpayers' Perceptions Regarding Tax Evasion, can be accepted. The combined influence is 57.1%.
Pengaruh Cukai Hasil Tembakau, Pendapatan Per Kapita, Produksi Tembakau, dan Konsumsi Rokok Terhadap Pajak Rokok di 15 Provinsi Produsen Tembakau Terbesar di Indonesia Tahun 2016-2019 Anggraeni, Wahyu; Bieattant, Licke
Jurnal Ilmu Administrasi Publik Vol. 4 No. 4: Juli 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i4.4059

Abstract

Cigarette consumption in Indonesia is increasing every year. In 2018, national cigarette consumption was the highest in the ASEAN region. In 2019, it reached 82.78 (83) cigarettes per week. Even during 2017-2019, expenditure on cigarette consumption was greater than expenditure on rice consumption. However, the steps taken by the Indonesian government such as adjusting the tobacco product excise (CHT) tariff and setting a cigarette tax of 10% of the excise have not been able to reduce cigarette consumption in the country. This study aims to analyze the effect of tobacco product excise (CHT), per capita income, tobacco production, and cigarette consumption on cigarette taxes in the 15 largest tobacco producing provinces in Indonesia in 2016-2019. This study used secondary data obtained from various related agencies and methods of Random Effect Model (REM) or Estimated Generalized Least Square (EGLS). The results showed that the tobacco production variable had a positive and significant effect on cigarette taxes. Meanwhile, tobacco product excise (CHT), income per capita, and cigarette consumption had a positive and insignificant effect on cigarette taxes. Based on the F test, all independent variables in this study simultaneously had a significant effect on cigarette taxes. R- squared value of 0.267094 means that 26.7% of the models in this study can be explained by independent variables, while the remaining 73.3% are explained by other variables outside of thisstudy.
Analisis Aspek Kepatuhan Wajib Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (Pbb-P2) Di Bapenda Kabupaten Garut Tahun 2021 Husudur, Misbah; Agustianto, Jiwa Pribadi; Yanuar, Ryan Dwi
Jurnal Ilmu Administrasi Publik Vol. 4 No. 4: Juli 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i4.4057

Abstract

The purpose of this study was to analyze the compliance aspects of rural and urban land and building (PBB-P2) taxpayers at the Bapenda (Regional Revenue Agency) of Garut Regency in 2021, the obstacles faced in increasing the compliance of PBB-P2 taxpayers at the Garut Regency Bapenda, and how to overcome these obstacles. This study used a qualitative methodology. The author used primary and secondary data obtained from interviews, literature study, and observation. A descriptive method was used, along with data analysis technique of interaction model. Based on the results of the study, it can be concluded that the compliance level of rural and urban land and building taxpayers in Garut Regency in 2021 was less than optimal as the compliance rate was 94.2%. The obstacles faced in increasing taxpayer compliance in Garut Regency Bapenda were related to the rules and sanctions for the imposition of PBB-P2. Efforts that can be made to overcome these obstacles are for the tax office to conduct direct campaigns to taxpayers; boththrough print media and social media.
EFEKTIVITAS BADAN PENDAPATAN DAERAH DALAM PENERIMAAN PAJAK DAERAH DI KOTA TANGERANG SELATAN Assyodiq, Rizal; Sudarwanto, Sudarwanto
Jurnal Ilmu Administrasi Publik Vol. 4 No. 4: Juli 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i4.4103

Abstract

The aim of this research is to analyze and evaluate the effectiveness of the Regional Revenue Agency in Regional Tax Revenue in South Tangerang City as well as the obstacles and efforts to overcome these obstacles. This research uses a qualitative descriptive analysis approach. The data collection methods used were interviews, observation and literature study with 6 informants. The results of the research show that the effectiveness of the Regional Revenue Agency in Regional Tax Revenue in South Tangerang City has run smoothly and in accordance with applicable regulations. The obstacles found were a lack of public awareness of paying taxes, taxpayer reporting that was not in accordance with the real situation in the field, a lack of facilities and infrastructure, and a lack of human resources in the office. The solutions to these obstacles are to educate the public about the importance of paying taxes, improving facilities and infrastructure and increasing human resources.
Implementasi Kebijakan Pengenaan Pajak Atas Penghasilan Youtuber Dalam Upaya Optimalisasi Penerimaan Pajak Di Kantor Pusat Direktorat Jenderal Pajak Tahun 2020 S.D 2022 Wulandari, Winda; Yulianti, Fira
Jurnal Ilmu Administrasi Publik Vol. 4 No. 4: Juli 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i4.4053

Abstract

The phenomenon of internet development has spread to all corners of the world including Indonesia and is growing rapidly along with the increasing number of internet users. In this case income from the internet, namely YouTube, has quite a big influence on state tax revenues. However, the imposition of taxes on YouTuber income is not yet optimal.   So this research has the aim of knowing and analyzing the implementation of taxation policies on YouTuber income in an effort to optimize tax revenue. There are inhibiting and encouraging entities. This research method uses a qualitative type of descriptive approach. Data collection techniques were carried out by means of observation, interviews and documentation.   The results of the study show that the imposition of tax on YouTuber income has not run optimally because there are no specific regulations regarding the imposition of YouTuber income tax. The inhibiting entities are the lack of continuous socialization, the difficulty of getting YouTuber data and the absence of collaboration with Google. The driving entities are optimizing socialization, working with third parties, the social network analytics system (SONETA), and the Account Representative (AR) approach
Implementasi Kebijakan Pengelolaan Sampah Melalui Program Bank Sampah Di Kecamatan Kelapa Gading Kota Administrasi Jakarta Utara Wahyudin, Ihsan; Susetyo, Ivan Budi
Jurnal Ilmu Administrasi Publik Vol. 4 No. 4: Juli 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i4.4052

Abstract

Residents in Kelapa Gading District, North Jakarta, face the problem of landfills because the daily volume of waste in DKI Jakarta continues to increase. In response, the government enacted Law number 18 of 2008 and Gubernatorial Regulation number 77 of 2020 concerning waste management. This research aims to analyze and evaluate the implementation of waste management policies through the waste bank program in the region. This research uses a descriptive method based on a qualitative approach with data collection techniques including observation, interviews and documentation. The informants consisted of 4 people, including the head of the Environmental Service, Chairman and members of the waste bank in Kelapa Gading District, as well as a public administration lecturer. The research results show that the implementation of the Waste Management Policy through the Waste Bank Program in Kelapa Gading District is in accordance with the regulations of Gubernatorial Regulation 77 of 2020 concerning Rukun Warga Waste Management and fulfills 4 research aspects, namely communication, resources, disposition and organizational structure. However, there are still obstacles in the communication and resource aspects that need to be improved to achieve optimal implementation. Barriers to implementing the policy include a lack of understanding of the policy, difficulties in socializing the program, limited infrastructure and adequate facilities, as well as the need to increase public awareness and face challenges in monitoring and changing policies. To overcome obstacles in implementing waste management policies through the waste bank program in Kelapa Gading District, efforts need to be made such as increasing inclusive socialization, establishing positive examples through pilot waste banks, strengthening supporting infrastructure, and carrying out good coordination and supervision.

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