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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. 6: November 2024" : 12 Documents clear
Analisis Efektivitas Pemberian Insentif Pajak Hiburan Pada Masa Pandemi Covid-19 Di Badan Pengelola Keuangan Daerah Kota Tangerang Tahun 2019-2021 Agustina, Melina; Agistianto, Jiwa Pribadi; Yanuar, Ryan Dwi
Jurnal Ilmu Administrasi Publik Vol. 4 No. 6: November 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i6.4455

Abstract

The effectiveness of providing entertainment tax incentives is a method uses to achieve targets in realization. This study aimed to determine how effective the provision of entertainment tax incentives at the Tangerang City Regional Financial Management Agency in 2019-2021. This research method used descriptive qualitative methods through data collection techniques using observations, interviews, documentation. Informants were selected using purposive sampling technique and have expertise in this field. The results of this study indicated that the effectiveness of providing entertainment tax incentives in increasing local revenue at BPKD Tangerang City has not been maximized in its realization so that it does not reach the target in the implementation process there are still obstacles that affect the effectiveness of providing entertainment tax. There are also several ways that can be done to optimize effectiveness, such as by improving online services, improving applications so that there are no errors and maintenance, socializing and educating taxpayers and maintaining local economic sustainability by providing direct support to taxpayers.
Implementasi Kebijakan Penghapusan Sanksi Administrasi Pajak Kendaraan Bermotor pada Kantor Samsat Cibinong Bogor Tahun 2022 Salfarilla, Salsa Elsi; Selvi, Selvi
Jurnal Ilmu Administrasi Publik Vol. 4 No. 6: November 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i6.4409

Abstract

The problem faced by the West Java Province government, especially Cibinong Bogor One-stop Administration Services Office/Samsat in collecting vehicle tax, is that not all taxpayers are compliant in carrying out their tax obligations. To increase the PKB revenue target and increase the obligation to pay taxes, the government has imposed administrative sanctions on taxpayers who delay paying their taxes. Apart from providing administrative sanctions, the government also issued a policy regarding the elimination of administrative sanctions for vehicle Tax to relieve taxpayers. This research aims to find out the form of implementation of the policy of eliminating administrative sanctions for motor vehicle tax at One-stop Administration Services Office/Samsat Cibinong Bogor. This research uses descriptive qualitative research methods. Data collection in this research used interview, observation and documentation techniques. The results of this research show that the implementation of the policy of eliminating administrative sanctions for motor vehicle tax at the Cibinong Bogor One-stop Administration Services Office/Samsat has not gone well, the frequency of dissemination of information related to this policy has not been evenly distributed, the implementation of direct education and outreach by policy implementers to taxpayers has also not been optimal, there is a lack of consistency in the dissemination of information via social media, as well as miscommunication between policy implementers and taxpayers. This has resulted in many people still not knowing about the implementation of the policy of eliminating administrative sanctions for vehicle tax at the Cibinong Bogor One-stop Administration Services Office/Samsat. Apart from that, taxpayers also do not understand the concept of eliminating administrative sanctions for vehicle tax itself
EFEKTIVITAS PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DI KECAMATAN KARANG BAHAGIA KABUPATEN BEKASI TAHUN 2018-2023 Dahuri, Adin; Yani, Yani; Syadat, Fahrul Anwar
Jurnal Ilmu Administrasi Publik Vol. 4 No. 6: November 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i6.4414

Abstract

The   research describes the effectiveness collection of Land and Building Tax of Rural and Urban (PBB P2) of Karang Bahagia District in Rekasi Regency within the periode of 2015'2023. Data of PBB-P2-collections showed an average achievement of 48,31% per year or ranged from 36,56% to 56,44%. The average achievement of PBB-P2 collection as well as achievemrs per year within the periode of 2018-2023 concluded that the efforts of collection were ineffective due to revenues realuxation could not reach predetermined target. The ineffectiveness of PBB-P2 collection is due to some obstacles   such as. : targets determination were muah higher so that difficult to.be achieved, the obedience of some tax payers that should be encourage, the ineffective use of "Sapa Bekasi" application and the lack of tax officer which being unproportionate to the tax payers. Some improvements need to be takan, such as, establusjment of realistic targrts, providing incenrive, collaborating with local market places and Post Office as center of tax payments and upgrading   perfornance of "Sapa Bekasi" application.
Pengaruh Pengetahuan Pajak, Tingkat Kesadaran Wajib Pajak, Kualitas Pelayanan Dan Penerapan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Roda Dua (Studi Kasus Samsat Jakarta Timur) Tahun 2020-2023 Shifa, Rizkia; Kumala, Ratih
Jurnal Ilmu Administrasi Publik Vol. 4 No. 6: November 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i6.4410

Abstract

This study aims to determine the effect of tax knowledge, the level of awareness of taxpayers, service quality, and the application of tax sanctions on the compliance of two-wheeled motorized vehicle taxpayers at the East Jakarta SAMSAT Office. This study uses quantitative methods and through distributing questionnaires to 100 respondents who are registered as two-wheeled motorized vehicle taxpayers at SAMSAT East Jakarta. The sample used is Sample Random Sampling. The data analysis technique uses multiple regression analysis. The results of this study indicate that tax knowledge has no positive and significant effect on taxpayer compliance by 28.1%. The level of taxpayer awareness has a positive and significant effect on taxpayer compliance by 37.7%. Service quality has a positive and significant effect on taxpayer compliance by 32.4% and the application of tax sanctions has no positive and significant effect on taxpayer compliance by 17.1%. Tax Knowledge, Taxpayer Awareness Level, Service Quality and Application of Tax Sanctions have a positive and significant effect on Taxpayer Compliance for Two Wheeled Motorized Vehicles by 44.6% while the remaining 66.4% is influenced by other factors not examined in this study
ANALISIS EFEKTIVITAS PERENCANAAN PAJAK PADA PERHITUNGAN PAJAK PENGHASILAN BADAN PT. EMPAT SEKAWAN LOGISTICS TAHUN 2023 Harjo, Dwikora; Iskandar, Taslim
Jurnal Ilmu Administrasi Publik Vol. 4 No. 6: November 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i6.4412

Abstract

PT Empat Sekawan Logistics is suspected of being less efficient in managing tax savings because it relies entirely on freelance services for fiscal and tax reporting, especially in fiscal corrections and income tax calculations. This study examines the effectiveness of tax planning at PT Empat Sekawan Logistics in calculating Corporate Income Tax, addressing inefficiencies due to reliance on freelance services for fiscal reporting. Using a descriptive quantitative method, the research evaluates the company’s tax planning effectiveness, identifies obstacles such as differing interpretations of tax regulations, and reviews measures to address these challenges. Findings reveal that the company saved IDR 39,931,811 in taxes in 2023 through effective tax planning. To overcome obstacles, tax officers engage in discussions with authorities to align perceptions before implementing tax strategies.
Analisis Implementasi Teknologi Face Recognition Dalam Meningkatkan Kecepatan Dan Keamanan Verifikasi Identitas Penumpang Pada Proses Boarding Di Terminal 3 Bandar Udara Internasioal Soekarno-Hatta Tahun 2023 Nugraha, Adi Tugas; Setiawan, Dodi Rahmat; Zulkifli, Zulkifli
Jurnal Ilmu Administrasi Publik Vol. 4 No. 6: November 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i6.4451

Abstract

This research aims to identify and analyze the implementation of face recognition technology in improving the speed and security of passenger identity verification during the process at Terminal 3 of Soekarno-Hatta International Airport in 2023. This research method uses a qualitative approach. Data collection techniques using interviews: informants in this study are Avsec officers, gate officers of Soekarno-Hatta International Airport, passengers, and lecturers of the STIAMI Institute's Postgraduate Programs and Airport Operations (OBU) PPI Curug. Research results show that 1) To improve the functioning of the autogate at Soekarno-Hatta Airport, it is necessary to update the registration system, train and add officers, as well as improve communication and collaboration. Support for facial recognition technology is also important for efficiency and security. 2) The implementation of face recognition technologies at airports is aimed at accelerating and enhancing passenger identification security. Although effective in identity verification, obstacles such as failure to identify and a lack of information reduce the use of autogate. This technology has the potential to improve efficiency and security at airports. 3) To improve efficiency and comfort at the airport, the addition of autogates, the updating of the face recognition system, the improvement of the travel application, infrastructure upgrades, and socialization with passengers are required. It's also important to strengthen data security. This implementation is expected to make the airport process more efficient and comfortable.
Pengaruh Profitabilitas, Leverage Dan Arus Kas Operasi Terhadap Penghindaran Pajak (Studi Kasus Pada Perusahaan Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023) Yolanda, Yolanda; Zahran, Wahidin Septa
Jurnal Ilmu Administrasi Publik Vol. 4 No. 6: November 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i6.4408

Abstract

This study aims to analyze profitability, leverage and operating cash on tax avoidance in banking sector companies listed on the Indonesia Stock Exchange for the 2021-2023 period. This study uses descriptive quantitative approach methods and Nonprobability Sampling as a sampling technique with a sample of 21 banking sector companies from the Indonesia Stock Exchange (IDX) in 2021-2023. Data is obtained from the company's financial statements and annual reports. In conclusion, profitability has a positive effect on tax avoidance, leverage has a positive effect on tax avoidance, operating cash flow has a positive effect on tax avoidance, together profitability, leverage and operating cash flow have a positive effect on tax avoidance. Data analysis uses multiple linear regression analysis. The results of the determination coefficient test were 39.7%, meaning that the influence of profitability, leverage and operating cash variables on tax avoidance was 39.7%, while 60.3% was influenced by other factors that were not studied in this study.
ANALISIS IMPLEMENTASI KEBIJAKAN PAJAK PERTAMBAHAN NILAI ATAS TRANSAKSI E-COMMERCE DALAM MENINGKATKAN POTENSI PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA JAKARTA PASAR REBO TAHUN 2023 Hamidah, Prita; Ramdan, Alief
Jurnal Ilmu Administrasi Publik Vol. 4 No. 6: November 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i6.4413

Abstract

Internet technology is changing the global economy through e-commerce, including distribution, purchasing, delling and marketing of services. The growth of online commerce has an impact on increasing the number of e- commerce business actors and e-commerce transactions that exceed conventional traders. With the increasing number of taxpayers, it a also important to ensure compliance and awareness of their tax obligations. This research aims to analyze the implementation of the Value Added Tax (VAT) policy on e-commerce transactions, as well as identify the factors inhibiting and driving the implementation of the VAT policy to increase the potential for tax revenue at KPP Pratama Jakarta Pasar Rebo in 2023. Using qualitative research methods, namely using techniques data collection through interviews, observation and documentation. The research results show that the implementation of e-commerce transaction policies at KPP Pratama Jakarta Pasar Rebo is quite good in terms of resources. However, communication between officers and taxpayers is still lacking and taxpayers do not fully understand the policy. Inhibiting factors include low taxpayer awareness, lack of knowledge and understanding, and minimal supervision from tax officers. Driving factors include collaboration with e-commerce platforms to carry out outreach and persuasive approaches to taxpayers to increase tax awareness and compliance, which ultimately increases tax revenues.
Analisis Penerapan Penagihan Pajak Reklame Dengan Surat Teguran Dalam Upaya Meningkatkan Penerimaan Pajak Daerah Di Unit Pelayanan Pemungutan Pajak Daerah Kecamatan Cilandak Tahun 2019-2022 Adilah, Dante Apra; Andrayanti, Iin; Prehantio, Tri Waluyo
Jurnal Ilmu Administrasi Publik Vol. 4 No. 6: November 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i6.4421

Abstract

This research aimed to analyze the implementation of billboard tax billing with a letter of reprimand in order to increase local tax revenue at the regional tax collection service unit in Cilandak sub-district in 2019-2022, also to analyze inhibiting entities and efforts made in the implementation of the billboard tax billing with a letter of reprimand. The phenomena of this research include the non-compliance of billboard taxpayers, the overdue billboard licenses, the mismatch of billboard taxpayers data, the limited financial capacity of billboard taxpayers, the lack of understanding on the regulations and the limited human resources (HR). The research method used was the qualitative with the descriptive research type. In this research, it used data collection methods in form of observations, interviews, and documentations. Data analysis techniques used were data collection, data reduction, data presentation, and conclusion drawing. The result of this study indicated that billboard tax billing with a letter of reprimand at the regional tax collection service unit in Cilandak sub- district had been running in accordance to the existing regulation, however it had not yet run optimally as targeted; thus it had not increase the tax revenue in the regional tax collection service unit in Cilandak sub-district and the socialization program carried out benefited the billboard taxpayers although not all billboard taxpayers knew the aforementioned socialization program. Obstacles occured were the mismatch of billboard taxpayers data, the lack of understanding on the regulations, the limited financial capability, and the limited human resources (HR). Efforts made were increasing education on the billboard taxpayers by conducting socializations on the billboard taxpayers more intensively, utilizing the current technology and increasing the existing resources in the implementation of billboard tax billing with a letter of reprimand.
Analisis Pengawasan Retribusi Pelayanan Parkir Tepi Jalan Umum Dalam Rangka Meningkatkan Penerimaan Pajak Parkir Di Kelapa Gading Kamba, Susana Amelia; Permatasari, Mira
Jurnal Ilmu Administrasi Publik Vol. 4 No. 6: November 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i6.4411

Abstract

The receipt of the parking levy in 2022-2023 cannot meet the target that has been set. The highest achievement is only 58.69%. Research this aims to determine the results of the analysis of the supervision of public roadside parking levy services in order to increase parking tax revenue in kelapa gading in 2022/2023. This study is a descriptive qualitative research. Data collection techniques are interviews, observation and documentation. Interviews were conducted with the head of billing Unit, Head of Service Unit UPPPD Kelapa Gading District, Academic lecturers and taxpayers. The results showed that there are barriers that occur is limited tax officials and taxpayers who still do not understand the use of technology and its efforts, namely   conducting   socialization   activities   and improving services, using other social media.

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