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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. 5: September 2024" : 12 Documents clear
Analisis Efektivitas Kebijakan Penghapusan Sanksi Administrasi Pajak Bum Dan Bangunan Perdesaan Dan Perkotaan (PBB-P2) Dalam Upaya Meningkatkan Penerimaan Pajak Daerah Kota Bekasi Tahun 2023 Harjo, Dwikora; Wirabuana, Prayoga Indra
Jurnal Ilmu Administrasi Publik Vol. 4 No. 5: September 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i5.4201

Abstract

Regional Tax is a tax collected and managed by the local government to finance all functions of government and development of the region. The Regional Revenue Agency is a regional apparatus whose function is to manage all types of revenue and income from regional assets, one of them is the Rural and Urban Land and Building Tax (PBB- P2). The aim of this research was to find out the effectiveness of the Policy for Eliminating Administrative Sanctions for Rural and Urban Land and Building Taxes (PBB-P2) in an effort to increase Regional Tax Revenue of Bekasi City, as well as the obstacles and efforts made in this policy. This research used descriptive qualitative research methods. Data collection from this research was by interviews, observation, and documentation. The theory used in this research is Effectiveness according to Duncan in Richard M. Steers (2020:53). The results of this research showed that the effectiveness of the policy to eliminate PBB-P2 administrative sanctions in Bekasi City was considered less effective, this means that the PBB-P2 revenue target for 2023 had not been achieved. This policy was less than optimal due to several obstacles such as a lack of taxpayer awareness, socialization inequality, and a lack of officers in socializing this policy. Efforts that could be made by the Bekasi City Regional Revenue Agency were to carry out regular socialization by collaborating with districts, sub-districts, and RT/RW (Neighborhood Unit/Community Unit).
Pengaruh Profesionalisme Kerja Dan Lingkungan Kerja Terhadap Efektivitas Kerja Pegawai Di Kantor Kelurahan Koja Jakarta Utara Ain, Eima Zahroti; Chaerunisyah, Ana
Jurnal Ilmu Administrasi Publik Vol. 4 No. 5: September 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i5.4206

Abstract

In order to achieve quality effectiveness, it is necessary to be supported by the professionalism of its employees and the environment in which the employees work. To foster the effectiveness of employee work, leaders must pay attention to several aspects, namely employee professionalism and work environment. This study aims to analyze how much influence work professionalism and work environment have on employee work effectiveness at the Koja Village Office. This study uses a quantitative research method. The population in this study were all 20 Koja Village employees, the sampling technique used a saturated sampling technique. The data collection techniques in this study were primary data and secondary data. The results of the study showed that: (1) work professionalism has a positive and significant effect of 56.2% on work effectiveness with a significance value of <0.001 (2) the work environment has a positive and significant effect of 39.5% on work effectiveness with a significance value of 0.003 (3) work professionalism and work environment have a positive and significant effect of 58.3% on work effectiveness with a significance value of <0.001. The better the work professionalism and work environment, the better the employee work effectiveness.
Pengawasan Dalam Pemungutan Retribusi Jasa Umum Atas Pelayanan Kesehatan Pada Uptd Puskesmas Ratu Jaya Tahun 2023 Rosdiana, Dika; Selvi, Selvi
Jurnal Ilmu Administrasi Publik Vol. 4 No. 5: September 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i5.4211

Abstract

This study aims to analyze how supervision in collecting public service levies on health services at UPTD Puskesmas Ratu Jaya, to analyze the obstacles to supervision in collecting public service levies on health services at UPTD Puskesmas Ratu Jaya, and to analyze the efforts made in overcoming supervision obstacles in collecting public service levies on health services at UPTD Puskesmas Ratu Jaya. This method and type of research is descriptive qualitative. This type of research is based on the place of research, namely field research, which is research by conducting observations in the field to explore further information, namely through informants BLUD Treasurer, Accounting Officer, Cashier, Registration Officer and patients. The results showed that the theory of supervision implemented at UPTD Puskesmas Ratu Jaya has not been maximally implemented, due to obstacles, namely limited human resources, inadequate systems and technology, lack of implementation of standard operating procedures that have been set, time management. And there are efforts to overcome these obstacles by implementing standard operating procedures, conducting routine inspections, improving the simpus depok system, adding specialized staff and conducting internal and external audits.
Efektivitas Program Bantuan Sosial Tunai Pada Masa Pandemi Covid-19 Di Kelurahan Tanjung Barat Kota Jakarta Selatan Tahun 2022 Aprillia, Cindy; Susetyo, Ivan Budi
Jurnal Ilmu Administrasi Publik Vol. 4 No. 5: September 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i5.4202

Abstract

The research in this thesis discusses the Effectiveness of the Cash Social Assistance Program During the Covid-19 Pandemic in Tanjung Barat Village, South Jakarta City in 2022. This research aims to measure how effective the policies that the government has designed are to fulfill and guarantee basic needs and improve the standard of living of the Indonesian people due to the pandemic that has hit all levels of society, and has had a significant impact on the lives of Indonesian people, especially from an economic perspective. From the results of a survey by the Central Statistics Agency (BPS) for the South Jakarta area, the unemployment rate increased during the Covid-19 pandemic, therefore the author is interested in researching the problems previously described. Because Tanjung Barat is one of the areas in South Jakarta City.The theoretical framework that the authors use in this research is Public Policy and Policy Effectiveness. Then the research method used by the author is a qualitative method with a descriptive approach, as well as data collection through interviews with several sources concerned, observation by looking at the phenomenon directly and literature study through books, journals, news, etc. Then the results of this study indicate that the provision of Cash Social Assistance (BST) during the Covid-19 pandemic in Tanjung Barat Village, South Jakarta City was appropriate or effective, according to the effectiveness indicator used by the author. However, there are still a number of residents who fall into the underprivileged category in Tanjung Barat Subdistrict, South Jakarta City, who have not accepted or can be said to have not accepted for one reason or another. However, overall the assistance program that has been carried out by the government can be said to be effective.
Pengaruh Pemahaman Peraturan Perpajakan Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Pada Pelaku Umkm Di Kota Bekasi Wirya, Wirya; Zahran, Wahidin Septa
Jurnal Ilmu Administrasi Publik Vol. 4 No. 5: September 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i5.4207

Abstract

The decline in the compliance ratio of MSME actors in Bekasi City, due to the lack of understanding of applicable tax regulations and tax sanctions, is evidenced by the instability of the level of taxpayer compliance ratio for MSME actors in Bekasi City every year. This study aims to analyze the understanding of tax regulations, and tax sanctions on taxpayer compliance with MSME actors in Bekasi City. This research involved 61 MSME actors. The data collection method is carried out by surveying using a guestionsnaire method cosisting of guestions related to understanding tax regulations, and tax sanctions. The data obtained were analyzed using descriptive statistical technigues and multiple linear regression analysis. The results of the study show that taxpayer’ understanding of tax regulations has an effect of 42,9%, tax sanctions have an effect of 29,7% on taxpayers’ compliacnce with MSME actors in Bekasi City.This finding emphasizes the importance of increasing understanding of tax regulations and tax sanctions on the level of tax payer compliance with MSME actors in Bekasi City. The Directorate General Of Taxes needs to provide awards for MSME taxpayers who are always tax-compliant as a form of DGT’s appreciation to taxpayer who are always consistent in paying and reporting taxes on time. So that MSME actors who receive the award can increase the consistency of taxpayer compliance with MSME actors in Bekasi City.
Analisis Strategi Peningkatan Penerimaan Pajak Hiburan Pada Badan Pendapatan Daerah Kabupaten Bogor Tahun 2023 Yusuf, Muhamad; Singgih, Rahadi Pratomo
Jurnal Ilmu Administrasi Publik Vol. 4 No. 5: September 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i5.4209

Abstract

Bogor Regency boasts beautiful natural landscapes and is supported by its natural potential, making it a highly favored tourist destination for both International and Domestic Tourists. Tourism plays an important role as it can be a leading sector in Economic Growth and Regional Income. In an effort to Increase Regional Tax Revenue, the issue faced by the Bogor Regency Government in tapping the potential Tax Revenue from the Entertainment sector is the suboptimal collection of Entertainment Tax, such as the Lack of Human Resources, and the Low Levels of Compliance and Payment Obligations from Taxpayers themselves. The research method used is descriptive with a qualitative approach. The researcher develops concepts and gathers facts, but does not test hypotheses. This study analyzes the Regional potential, then records the targets and realizations of Regional Tax Revenue, as well as the collection related to Regional Taxes during the observation year. Entertainment Tax plays a significant role according to its development. Therefore, the Local Government can make the Entertainment business one of the potential sources to be taxed. Areas that have the potential to Increase Entertainment Tax Revenue are those that have tourist attractions and also contain Entertainment businesses. The strategy to Increase Entertainment Tax Revenue at the Regional Revenue Agency of Bogor Regency has been running well, which includes the Regional Civil Service Agency forming an intensification and extensification collection team. The Regional Civil Service Agency has improved the work skills and knowledge of employees by providing guidance and training to employees as an effort to increase the competence of Tax Officers
Pengaruh Pengetahuan dan Digitalisasi Terhadap Kepatuhan Wajib Pajak Orang Pribadi di PT. Denki Engineering Azzahra, Salsabila; Krishantoro, Krishantoro
Jurnal Ilmu Administrasi Publik Vol. 4 No. 5: September 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i5.4205

Abstract

This research aimed to determine the influence of knowledge and digitalization on individual taxpayer compliance at PT. Denki Engineering. The research method used in this research was a quantitative approach. The type of research used in this research was descriptive. The population used in this research was a saturated population who were employees at PT. Denki Engineering. The data collection technique in this research used non-probability sampling with a saturated sample method with a sample of 70. The data analysis used was multiple linear regression analysis using IBM Statistics version 26 software. The research results showed that there was a partial positive and significant influence between the knowledge variable on compliance 0f 46.8%, there was a partial positive and significant influence between the digitalization variable on compliance of 50.1%, there was a partial positive and significant influence between the knowledge variable and digitalization on compliance of 54.8%, the remaining of 45.2% was influence by other variables that were not examined in this research.
Analisis Strategi Pemungutan Pajak Air Tanah Dalam Rangka Meningkatkan Penerimaan Pajak Daerah Kabupaten Buton Utara Tahun 2018-2020 Hamka, Waode Helvi Mei; Permatasari, Mira
Jurnal Ilmu Administrasi Publik Vol. 4 No. 5: September 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i5.4210

Abstract

This research aims to evaluate the methods of groundwater tax collection implemented to enhance local revenue in North Buton Regency during the period of 2018-2020. Additionally, it seeks to identify factors influencing this process, including both impediments and facilitators. The research methodology employed is descriptive qualitative, with primary data collected through interviews and secondary data comprising targets and realizations of groundwater tax revenues. The findings indicate that the implementation of the groundwater tax collection strategy to increase local tax revenue in North Buton Regency has not been optimal, due to several obstacles such as the insufficiency of human resources, inadequate infrastructure, and insufficient oversight, among other barriers.
Analisis Implementasi Pemungutan Ppn Atas Transaksi Digital Di Indonesia Dalam Rangka Peningkatan Penerimaan Pajak Imaniar, Emita Ika; Kumala, Ratih
Jurnal Ilmu Administrasi Publik Vol. 4 No. 5: September 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i5.4212

Abstract

Currently the Directorate General of Taxes needs a special strategy to collect revenue from the tax sector, because the impact of the COVID-19 pandemic has also attacked the economic sector and contracted income from several other business sectors, so that the DJP has lost some potential tax revenue from sectors affected by the pandemic. So it is necessary to expand other tax bases which could provide potential state revenue. The Minister of Finance responded freely to the situation where foreign digital companies enjoyed a significant market presence in Indonesia, supported by the COVID-19 pandemic situation which encouraged people to actively utilize digital technology to meet their daily needs. The aim of this research is to analyze the implementation of VAT collection on digital transactions in Indonesia. Implementation of policies  Digital VAT collection is analyzed using Charles Edward III's theory, using four indicators of successful policy implementation, namely communication, resources, disposition/attitude of implementers and organizational structure. Apart from that, researchers also analyzed the obstacles and efforts in implementing digital VAT collection policies in Indonesia. The research method used is a qualitative approach with descriptive research type. Data collection techniques in this research were literacy studies, interviews and documentation. The results of this research explain that the implementation of the VAT collection policy on digital transactions in Indonesia has gone quite well based on the four indicators in George Charles Edward III's theory. This success is proven by the realization of state revenue from PMSE VAT collection of 8.1 trillion rupiah in a 2 year period, from August 2020 to August 2022. Apart from that, the Directorate General of Taxes is also still committed to remaining active in collaborating by appointing PMSE business actors. as a collector. Regarding obstacles, DJP faces several obstacles in implementing this policy, but continues to strive to overcome existing obstacles.
Efektivitas Pemungutan Pajak Bumi dan Bangunan Perdesaan Perkotaan (PBB-P2) Dalam Meningkatkan Penerimaan Pada Unit Pelayanan Pemungutan Pajak Daerah (UPPPD) Kecamatan Ciracas Jakarta Timur Tahun 2020-2023 Ambarwati, Ambarwati; Dewi, Maharani Cantrika
Jurnal Ilmu Administrasi Publik Vol. 4 No. 5: September 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i5.4203

Abstract

The phenomenon of the study is that there are changes due to significant economic impacts, followed by a process of economic recovery. 2021 was the year with the lowest realization compared to the target. The year 2023 showed a strong recovery with realization exceeding the target. This study aims to resolve the effectiveness of the settlement of urban rural land and building tax (PBB-P2) in increasing revenue at the local tax collection service unit (UPPPD) in 2020-2023 and to find out the obstacles and solutions in collecting PBB-P2. This research uses duncan`s theory. The research method is descriptive qualitative, the data collection techniques used are observation, interviews, documentation, and triangulation. Interviews were conducted with data collection section staff, billing section staff, academics and taxpayers, the results showed that PBB-P2 collection has been running effectively, as evidenced by the existing revenue data reaching the predetermined target. However, not all managed to reach the target due to declining economic factors. This happens because of the lack of public awareness, as well as the obstacles that occur, namely the limited knowledge of taxpayers, especially in accessing technology, the vagueness and incompleteness of tax object data, and the accessibility of the Ciracas District Regional Tax Collection Service Unit (UPPPD) office location that is difficult to reach by taxpayers, inadequate transportation infrastructure. And the solution is to conduct socialization activities for urban rural land and building tax collection (PBB-P2), improve services at the Regional Tax Collection Service Unit (UPPPD) office and reclamation programs with discounts.

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