Jurnal Ilmu Administrasi Publik
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.
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<![CDATA[PENGARUH SOSIALISASI, PEMAHAMAN PERPAJAKAN, DAN TARIF PAJAK PP NO. 23 TAHUN 2018 TERHADAP KEPATUHAN WAJIB PAJAK UMKM PADA KPP PRATAMA TIGARAKSA TAHUN 2023 ]]>
<![CDATA[Wulandari, Winda]]>;
<![CDATA[Lumbanbatu, Artabo Will More]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol. 5 No. 2: Maret 2025 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v5i2.4723
<![CDATA[This study aims to analyze the influence of tax socialization, tax understanding, and the tax rate under Government Regulation No. 23 of 2018 on MSME taxpayer compliance at KPP Pratama Tigaraksa in 2023. The study is motivated by the persistently low tax compliance rate among MSME actors. A quantitative research method was employed using a survey approach, with data collected from 100 respondents and analyzed through multiple linear regression. The results show that tax socialization and tax understanding have a positive and significant effect on MSME taxpayer compliance, while the tax rate does not have a significant effect. Simultaneously, the three independent variables influence taxpayer compliance with a coefficient of determination of 76.7%. These findings highlight the importance of enhancing tax socialization and understanding to improve tax compliance in the MSME sector.]]>
<![CDATA[IMPLEMENTASI KEBIJAKAN PELAYANAN PUBLIK BIDANG PERIZINAN DI DINAS PENANAMAN MODAL PELAYANAN TERPADU SATU PINTU (DPMPTSP) KELURAHAN WARAKAS TANJUNG PRIOK JAKARTA UTARA ]]>
<![CDATA[Mustika, Windy]]>;
<![CDATA[Tuswoyo, Tuswoyo]]>;
<![CDATA[Dahuri, Adin]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol. 5 No. 2: Maret 2025 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v5i2.4713
<![CDATA[This study is based on the relaxation of licensing policies that have not been running effectively in the One-Stop Integrated Services Investment Office (DPMPTSP) of Warakas Village, Tanjung Priok District, North Jakarta. Services that have not been effective due to the handling of employees to the community has not been running smoothly and the existing infrastructure is not adequate. The purpose of this study was to determine and analyze how effective the implementation of public service policies in the Investment Office with a One-Stop Integrated Service model (DPMPTSP) Warakas Village, Tanjung Priok District, North Jakarta. To further analyze what are the obstacles that occur in the implementation of these policies and what efforts or solutions are made to overcome these obstacles. The theory used to dissect this problem is translated into four dimensions, namely communication, resources, disposition and this research is descriptive with a qualitative approach. The results showed that the relaxation policy in general has been running quite well. Nevertheless there are still some things that need to be fixed. Officers should be increased in capacity.provide services to the community concerned. In addition, some interested communities have not fully understood the permit management procedure. Some things are done as an effort to overcome these obstacles or obstacles. Employees should have developed their abilities by providing regular training. Socialization of licensing management procedures to the community needs to be intensified. The more intensive the socialization is done, the more people understand the procedure in question]]>
<![CDATA[ANALISA PEMAHAMAN PAJAK E-COMMERCE PADA PEDAGANG ONLINE DIKECAMATAN LOSARI KABUPATEN CIREBON ]]>
<![CDATA[Anggriyani, Sekar Dahlia]]>;
<![CDATA[Irawati, Irawati]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol. 5 No. 2: Maret 2025 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v5i2.4719
<![CDATA[This study discusses the understanding of e-commerce tax among online traders in Losari District, Cirebon Regency, along with the rapid growth of online transactions since 2017. The study uses a qualitative descriptive approach with a purposive sampling technique to determine credible informants, and analyzes data using the Milles model (Data Reduction, Data Display, and Conclusion Drawing/Verification) and verbatim analysis. The results of the study indicate that online traders in Losari District do not yet have an adequate understanding of e-commerce tax. This is due to limited access to information and the complexity of regulations. To overcome this, it is recommended that there be socialization, education, and special assistance to improve the understanding and tax compliance of online traders.]]>
<![CDATA[ANALISIS IMPLEMENTASI KEBIJAKAN PEMINDAHBUKUAN DANA PAJAK SECARA ELEKTRONIK DALAM UPAYA MENINGKTAKAN DIGITALISASI LAYANAN PADA KANTOR PELAYANAN PAJAK PRATAMA BEKASI UTARA ]]>
<![CDATA[Rejeki, Triana Sri]]>;
<![CDATA[Syadat, Fahrul Anwar]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol. 5 No. 2: Maret 2025 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v5i2.4724
<![CDATA[In the introduction of tax digitalization, this became an integral element in implementing the tax reform program initiated by the Directorate General of Taxes (DJP). Currently the Directorate General of Taxes is in the middle implementing the digitalization innovations in tax administration through the new core tax systent The aim of this research was to know how to implement the overbooking Policy Electronics in efforts to Increase digitalization of services in the north Bekasi primary tax services office, as well as obstacles and efforts carried out in this policy. This research uses the method descriptive qualitative research. Data collection from this research involves interviews, observation, and documentation. Theory used in this research is Implementation according to George Edward III (2022). The results of this research indicate that implementation of the electronic book transfer policy in an effort to improve digitalization of services at the North Bekasi Pratama Tax Service Office has not run optimally, if seen from the number of taxpayers in 2023 using e-pbk. This policy is less than optimal caused by several obstacles such as lack of socialization towards taxpayers Efforts that can be made by KPP Pratama North Bekasi are conducting outreach using several methods, adding partners such as Tax Volunteers, and implementing collaboration with third parties]]>
<![CDATA[ANALISIS EFEKTIVITAS PEMUNGUTAN RETRIBUSI TERMINAL TIPE B KOTA DEPOK UNTUK MENINGKATKAN PENDAPATAN KOTA DEPOK TAHUN 2022 ]]>
<![CDATA[Mulyani, Upi]]>;
<![CDATA[Ambarwati, Ambarwati]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol. 5 No. 2: Maret 2025 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v5i2.4714
<![CDATA[This research aims to determine the effectiveness of Depok City Type B Terminal levy collection and its effect on Depok City income. This method uses a qualitative approach with data collection techniques used, namely interviews, observation, documentation and triangulation. Interviews were conducted with the Head of the Depok Terminal UPTD Subdivision, Depok City Transportation Service Staff, academics and terminal levy officers. The results of this research show that in 2019 - 2023, the highest level of acceptance effectiveness occurred in 2022 with a percentage of 99.09% and was included in the effective criteria. And conversely, the lowest level of effectiveness in receiving terminal levies occurred in 2020 with a percentage of 77.31% because there were early cases of the corona virus (Covid-19) entering Indonesia which was the cause of preventing people from traveling using public transportation, especially public transportation because Depok City was the first time the corona virus (Covid-19) appeared. There are also fewer vehicles, and then the regional economy also declines. This shows that although the realization of terminal levy revenue can reach the target and is effective, it does not meet the target percentage of 100%.]]>
<![CDATA[ANALISIS PENERAPAN PRINSIP-PRINSIP GOOD GOVERNANCE DALAM PEMBERIAN PELAYANAN PUBLIK (STUDI PADA KELURAHAN CAKUNG BARAT KECAMATAN CAKUNG KOTA JAKARTA TIMUR) ]]>
<![CDATA[Prameswari, Rosita]]>;
<![CDATA[Susetyo, Ivan Budi]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol. 5 No. 2: Maret 2025 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v5i2.4720
<![CDATA[This research discusses the implementation of good governance principles in public service delivery at Cakung Barat Sub-District, East Jakarta. The objective of the research is to analyze how principles such as accountability, transparency, openness, and the rule of law are applied in the sub-district. The research employs a descriptive qualitative approach involving in-depth interviews and Nvivo data processing. The findings indicate that good governance principles have been well implemented, particularly in terms of accountability and openness, through effective communication and the availability of suggestion boxes. However, several challenges were identified, such as delays in service delivery and limited human resources. This research also highlights the importance of enhancing public service quality through human resource training and the optimization of information technology usage. This research provides valuable insights for local governments to improve service quality based on good governance principles, particularly in creating efficient, fair, and transparent services for the community.]]>
<![CDATA[PENGARUH KUALITAS PELAYANAN DAN KEPERCAYAAN TERHADAP KEPUASAN MASYARAKAT DALAM PENGGUNAAN APLIKASI JAKEVO DI KELURAHAN PULO, JAKARTA SELATAN ]]>
<![CDATA[Suhalya, Sarah]]>;
<![CDATA[Samsudin, Samsudin]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol. 5 No. 2: Maret 2025 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v5i2.4734
<![CDATA[The Province of DKI Jakarta introduced a service innovation through the Jakarta Evolution (Jakevo) application on April 26, 2018, which facilitates the public in managing licensing and non-licensing services efficiently and practically. The aim of this research is to analyze the effect of service quality and public trust, both partially and simultaneously, on public satisfaction in using the Jakevo application in Kelurahan Pulo, South Jakarta. This study employs a quantitative descriptive research method, with data collected through questionnaires. The population in this study consists of 103 individuals who applied for licensing services through the Jakevo application in Kelurahan Pulo from March 2023 to March 2024. A sample of 50% of the population, or 52 respondents, was used. The results indicate that Service Quality has a positive and significant influence of 60.5% on Public Satisfaction in Kelurahan Pulo, while Public Trust has an influence of 77.5%. Service Quality and Public Trust simultaneously have a positive and significant effect of 79.5% on Public Satisfaction, while the remaining 20.5% is influenced by other variables not examined in this study.]]>
<![CDATA[EFEKTIVITAS PENAGIHAN TUNGGAKAN PAJAK KENDARAAN BERMOTOR DALAM RANGKA MENINGKATKAN PENERIMAAN PADA SAMSAT JAKARTA UTARA ]]>
<![CDATA[Harjo, Dwikora]]>;
<![CDATA[Putri, Elvani]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol. 5 No. 2: Maret 2025 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v5i2.4716
<![CDATA[The background of this research is the unachieved target in revenue and the increase in arrears at the North Jakarta Samsat in 2021-2023. The purpose of this study is to analyze the effectiveness of billing as well as the obstacles and efforts made at the North Jakarta Samsat. The method used in this research is a descriptive qualitative research method. Data collection carried out in this study is by means of interviews, observation and documentation. The theory used is the theory put forward by Harrington Emerson (Handayaningrat, 2017) with 2 dimensions, namely the achievement of goals, and time standards. The results showed that the effectiveness of motor vehicle tax collection in North Jakarta Samsat was not effective as seen from the increase in arrears and realization that had not been achieved. Problems arising from the lack of optimal collection due to lack of socialization, inadequate human resources, low economic capacity and facilities and infrastructure that are not optimal. facilities and infrastructure that are not optimal]]>
<![CDATA[ANALISIS IMPLEMENTASI KEBIJAKAN PEMBERIAN PEMBEBASAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) PROVINSI DKI JAKARTA TAHUN 2024 DI UPPPD CEMPAKA PUTIH JAKARTA PUSAT ]]>
<![CDATA[Wirano, Tito Prasetiyo]]>;
<![CDATA[Permatasari, Mira]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol. 5 No. 2: Maret 2025 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v5i2.4721
<![CDATA[In connection with the problem of tax receivables and the amount of tax that must be paid by taxpayers, the DKI Jakarta Provincial Government issued a policy in the Regulation of the Governor of the Special Capital Region of Jakarta Number 16 of 2024 concerning the Provision of Relief, Reduction, and Exemption and Ease of Payment of Rural and Urban Land and Building Taxes in 2024. The purpose of this study is to analyze and evaluate the Implementation of the Policy for Granting Exemption of Rural and Urban Land and Building Taxes (PBB-P2) of DKI Jakarta Province in 2024 at UPPPD Cempaka Putih, Central Jakarta. The research approach used in this study is a qualitative approach. The results of this study show that the implementation of the policy of granting exemption from rural and urban land and building tax (PBB-P2) for DKI Jakarta Province in 2024 at UPPPD Cempaka Putih, Central Jakarta has not been able to run well even though the employee resources, infrastructure and budget are appropriate, the disposition of the attitude and commitment of employees who uphold the ASN code of ethics and the organizational structure that is in accordance with the Standard Operating Procedure (SOP) and authority based on position in the organizational structure has been running well, but there are shortcomings in the communication of the delivery of information received by taxpayers where the delivery is still uneven and unclear even though it has been done consistently]]>
<![CDATA[IMPLEMENTASI PENYELESAIAN SENGKETA PAJAK PADA KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK JAKARTA TIMUR ]]>
<![CDATA[Ghifari, Muhammad]]>;
<![CDATA[Rahmadi, Heksawan]]>
<![CDATA[ Jurnal Ilmu Administrasi Publik Vol. 5 No. 2: Maret 2025 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jiap.v5i2.4717
<![CDATA[The phenomenon in this study concerned the condition of tax dispute resolution, which was abundant and time-consuming. Taxpayers' considerations in responding to decisions issued by the Directorate General of Taxes relate to the legal remedies provided under Article 25 and Article 27 of the General Provisions and Tax Procedures Law. The purpose of this study was to examine how the implementation of tax dispute resolution at the Regional Office of the Directorate General of Taxes (DJP) East Jakarta was carried out, as well as the inhibiting factors and solutions in implementing tax dispute resolution.This research employed a descriptive study with a qualitative approach. The analysis method used was qualitative data analysis. The research location was the Regional Office of DJP East Jakarta. The results of this study indicated that the implementation strategy carried out by the Regional Office of DJP East Jakarta has been quite successful, as seen from the key performance indicators in 2024, which exceeded the target, achieving 88.43% compared to the target of 79%.]]>
