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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 13 Documents
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Search results for , issue "Vol. 5 No. 3: Mei 2025" : 13 Documents clear
PENGARUH PERAN WHISTLEBLOWING SYSTEM DALAM PENEREAPAN DIGITALISASI DAN PENGAWASAN PAJAK TERHADAP KEPATUHAN WAJIB DI KANTOR DIREKTORAT JENDRAL PAJAK Kumala, Ratih; Janah, Anis Miftahul
Jurnal Ilmu Administrasi Publik Vol. 5 No. 3: Mei 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v5i3.4825

Abstract

This study aims to determine the role of the whistleblowing system in implementing tax digitalization and supervising taxpayer compliance. This study uses a quantitative method. The population is taxpayers who have used the whistleblowing system website. The sampling technique is saturated samples or non-probability sampling, and 100 respondents were obtained. The data collection technique uses a questionnaire that has been tested for validity and reliability. The data analysis technique used is multiple linear regression analysis. The hypothesis testing design used is the normality test, multicollinearity test, heteroscedasticity test, f-test, t-test, and coefficient of determination. Based on the results of the conducted tests, the following research findings emerged: 1) The whistleblowing system plays a positive and significant role in enhancing taxpayer compliance in the context of digitalization. 2) Tax supervision also has a positive and significant effect on taxpayer compliance. Based on the results of the tests conducted, the following research results were found: 1) the role of the whistleblowing system in the implementation of digitalization has a positive and significant effect on taxpayer compliance, 2) tax supervision has a positive and significant effect on taxpayer compliance
PENGARUH PELAYANAN PERPAJAKAN DAN KEPATUHAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK PADA KPP PRATAMA JAKARTA SENEN TAHUN 2024 Wardhani, Muktyara Rahma; Singgih, Rahadi Pratomo
Jurnal Ilmu Administrasi Publik Vol. 5 No. 3: Mei 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v5i3.4830

Abstract

This study aims to analyze the effect of tax services and taxpayer compliance on tax revenue at the Jakarta Senen Pratama Tax Service Office (KPP) in 2024. Tax revenue is a major component in the State Budget (APBN), so its success is highly dependent on the effectiveness of tax services and the level of taxpayer compliance. The problems that occur at the Jakarta Senen Pratama Tax Service Office include fluctuations in tax revenue and the still low level of compliance in reporting Corporate Taxpayer SPTs, which can have implications for not achieving the revenue target. This study used a quantitative approach with a descriptive method. The sampling technique in this study was carried out using simple random sampling with a total of 100 Individual Taxpayers registered with the Jakarta Senen Pratama Tax Service Office. The data was processed using SPSS Version 27, to determine the magnitude of the influence the researcher used the F test, T test and coefficient of determination. The results of the study showed that there was a positive and significant influence of Tax Services on Tax Revenue of 62.4%. There was a positive and significant influence of Taxpayer Compliance on Tax Revenue of 53.7%. Taxation Services and Taxpayer Compliance simultaneously have a positive and significant effect on Tax Revenue at KPP Pratama Jakarta Gambir Senen by  66.7%.
PENGARUH KUALITAS PELAYANAN DAN FAKTOR KEAMANAN DATA PRIBADI TERHADAP TINGKAT KEPERCAYAAN MASYARAKAT PENGGUNA APLIKASI JAKEVO DI KELURAHAN ROROTAN Afrina, Faradila Rima; Islah, Khikmatul
Jurnal Ilmu Administrasi Publik Vol. 5 No. 3: Mei 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v5i3.4806

Abstract

There are still limitations in studying simultaneously or significantly on the influence of service quality, security factors on trust public. So this research aims to analyze the influence significant or simultaneous between service quality and safety factors public trust. The object of this research is the Jakevo application as novelty in research. Research approach used in research this is a quantitative approach. Data obtained from this approach collected through structured instruments, such as questionnaires or surveys. T test results shows that service quality has a significant effect on trust society (sig. 0.000 < 0.05) with a coefficient of 1.984. F test confirms that both together have a significant effect on trust society (sig. 0.000 < 0.05) F count 99.926 F table 3.09. dertamination coefficient (R Square) of 0.598 shows that 59.8% of public trust is influenced by these two variables, while 40.2% is influenced by other factors.
ANALISIS STRATEGI SISTEM PEMUNGUTAN PAJAK REKLAME DALAM UPAYA MENINGKATKAN PENERIMAAN PAJAK DAERAH KOTA DEPOK Wicaksono, Reza Aulia; Andrayanti, IIn
Jurnal Ilmu Administrasi Publik Vol. 5 No. 3: Mei 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v5i3.4826

Abstract

Local taxes and levies are the important sources of revenue for the regional government in organizing governance and community services. High local revenue reflects good resources management and can be used to develop public facilities and social activities. According to Koteen (in Salusu, 1996), there are several strategies such as organizational strategy, program strategy, supporting resources strategy, and institutional strategy. SWOT (Strengths, Weaknesses, Opportunities, Threats) analysis was used to evaluate the institution condition. The aim of this research is to find out which strategies used by the regional financial agency (Badan Keuangan Daerah—BKD) of Depok to deal with obstacles and efforts that can be made related to the billboard tax billing system in the city of Depok. Based on the analysis, organizational and institutional strategies had been run well, but the program strategy needed to improve its billboard tax socialization. Supporting resources strategy needed additional training for the employees, and the monitoring and administration in internal and external factors had to be tightened to improve the legal compliance and effectiveness, the realization of billboard tax in the last 4 years, namely from 2019 to 2022, had continued to increase, and the most significant is the revenue in 2022 which was Rp 36,909,071,794 however the realization of bilboard tax revenue had decreased, so that there needed several special strategies to escalate the realization of revenue in the regional financial agency (Badan Keuangan Daerah—BKD) of Depok. Obstacles dealt with included billboard tax objects installed without permission, lack of bilboard taxpayers in fullfillingthe billboard tax obligations, public non- compliance in paying billboard taxes. Efforts made were to continue conducting socialization and education on billboard tax billing to increase taxpayers’ awareness, to improve resources by conducting training and optimizing the owned technology and to carry out regular  evaluation to amend errors occured.
PENGAWASAN DALAM PEMUNGUTAN RETRIBUSI TERMINAL DI TERMINAL DEPOK DALAM RANGKA MENINGKATKAN PENDAPATAN ASLI DAERAH TAHUN 2020 SAMPAI DENGAN 2022 Ahmad, Aisyah Noor; Selvi, Selvi
Jurnal Ilmu Administrasi Publik Vol. 5 No. 3: Mei 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v5i3.4831

Abstract

Terminal levy collection is an important source of income for local goverments, but there are often problems in supervising levy collection, resulting in the target not being achieved. This research uses a descriptive approach which aims to describe the condition of supervision carried out in levy collection at the Depok Terminal. Data collection techniques were carried out through interviews with terminal managements officers, drivers, as well as direct observation in the field. The research results show that supervision of terminal levy collection still experiences various obstacles, namely weakening supervision by direct superiors, lack of technological support, limited number of levy collection officers and the occurrence of fraud when collection levies. However, there are effort to increase supervision, namely by increasing the number of officers, digitalization systems, and strict sanctions for officers who  commit fraud.
IMPLEMENTASI KEBIJAKAN ASAS ULTIMUM REMEDIUM DALAM PENANGANAN TINDAK PIDANA DI BIDANG CUKAI PADA DIREKTORAT JENDERAL BEA DAN CUKAI Yudhistira, Andreas Danar; Arimbhi, Pebriana
Jurnal Ilmu Administrasi Publik Vol. 5 No. 3: Mei 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v5i3.4807

Abstract

The implementation of the ultimum remedium principle on criminal acts in the field of excise at the DGCE emphasizes the reduction of potential state losses due to unscrupulous excise violators with the mechanism of imposing administrative sanctions in the form of fines. ultimum remedium is the concept of applying criminal law handling as the last resort in the problem handling process. This study aims to determine and analyze how the implementation of the ultimum remedium principle in handling excise crimes along with the obstacles and solutions to the implementation of the policy. The research methodology used is a qualitative method involving data collection techniques such as interviews, observations, and document studies to explore the experiences and perceptions of implementers and stakeholders. The results of this study showed that the policy implementation carried out by the Directorate General of Customs and Excise has not been maximized in the dimensions of communication, resources and bureaucratic structure, because there are still obstacles in its implementation. However, despite the obstacles found, this policy has an impact on the return of state revenue rights for violations in the excise sector through the mechanism of administrative sanctions (fines) excise.
ANALISIS PERANAN MOTIVASI KERJA DALAM UPAYA PENINGKATAN KINERJA PEGAWAI BIDANG PRASARANA PADA DINAS PERHUBUNGAN KOTA BEKASI Putri, Marsesha Harywati; Utami, Renisya Ayu
Jurnal Ilmu Administrasi Publik Vol. 5 No. 3: Mei 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v5i3.4827

Abstract

This study aims to analyze the role of work motivation in an effort to improve the performance of employees in the Infrastructure Sector at the Bekasi City Transportation Service. This research method is descriptive analysis with a qualitative approach. This research was carried out in the work environment of the Infrastructure Sector at the Bekasi City Transportation Service by selecting 7 (seven) informants who were considered to represent the entire population. Data collection techniques used in this study were direct field observations, interviews and documentation. The results showed that work motivation has an effect on efforts to improve the performance of employees in the Infrastructure Sector at the Bekasi City Transportation Service. The higher the work motivation given by the leadership, the higher the employee's performance will increase.
KENDALA PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN TAHUN 2023 DESA KARANG SENTOSA KABUPATEN BEKASI Dahuri, Adin; Yani, Yani
Jurnal Ilmu Administrasi Publik Vol. 5 No. 3: Mei 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v5i3.4808

Abstract

The reseach presents a description of identifiying and analizing with a qualitative approach regarding the obstacles in collecting Land and Building Tax of Rural and Urban Area (herein after refers to as PBB-P2) periode of 2023 in Karang Sentosa Subdistrict in Bekasi Regency. Data of PBB-P2 achievements sourced from local tax authority and interview conducted with tax officer and some taxpayers. The research shows that achievement rate of PBB-P2 collection in 2023 reached 27% due to contribution of some obstacles such as income decrement due to Covid-19, unoptimal utilization of ceritain alternative places for PBB-P2 payment, and there are also a few landowners who do not reside at Karang Sentosa Subdistrict, and unproportionate number of tax officer compared to taxpayers. Some improvements should be takan to increase the PBB-P2 collection in order to reach its target for the following years. These improvement efforts including conduct ongoing advise for taxpayers to pay their PBB-P2 on time, provides mobile PBB service vehicle stationed at Karang Sentosa Subdistrict office, establishing an intensive collabiration with head of community and neighborhood, and maximalized the utilixation of reguler meeting   namely "Rapat Minggon" as a channel of communication among tax officer and taxpayers as well as presenting the development of PBB-P2 achievement progress.
ANALISIS EFEKTIVITAS PENAGIHAN PAJAK DENGAN SURAT PAKSA DALAM UPAYA MENINGKATKAN PENERIMAAN PAJAK DI KPP PRATAMA JAKARTA SENEN TAHUN 2023 Naimah, Milhatun; Rahmi, Notika
Jurnal Ilmu Administrasi Publik Vol. 5 No. 3: Mei 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v5i3.4828

Abstract

This research was based on the fact that there were still many taxpayers who were disobedient and did not have the ability to pay their tax debts, so that caused high tax arrears which caused low tax revenues. This research aimed to know the level of effectiveness of tax collection by using forced letters in an effort to increase tax revenue at KPP Pratama Senen Jakarta in 2023. The research method used was qualitative with data collection techniques through observation, interviews and documentation. The research results showed that the effectiveness in 2021 it reached 25%, in 2022 it reached 31%, and in 2023 it reached 20%. From the research results, it could be concluded that tax collection by using forced letters in an effort to increase tax revenue at KPP Pratama Senen Jakarta was classified as ineffective. This was because there were still many taxpayers who were negligent and also taxpayers who did not have the ability to pay their tax debts. Efforts that must be made were to increase human resources, as well as carried out continuous socialization to raise the awareness of taxpayers in fulfilling their tax obligations in paying off their tax debts.
ANALISIS PENERAPAN SANKSI PAJAK BUMI DAN BANGUNAN DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN (PBB) PADA UPTD PENDAPATAN DAERAH KECAMATAN KEDUNGDUNGMADURA PADA TAHUN 2020 – 2023 Fahroni, Faisal; Wahyudin, Dian
Jurnal Ilmu Administrasi Publik Vol. 5 No. 3: Mei 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v5i3.4804

Abstract

This research was conducted with the aim and purpose of finfing out abaout the application of sanctions for non-complience with paying Land and Building Tax (PBB) for taxpayers registered at the regional reveneu UPTD office, Kedungdung District, Sampang Regency. The tax revenue target always experiences an increase in the state revenue budget every year. Taxpayer data per sub-district that received sanctions mostly increased from year to year. In 2021, the sub-district with the most taxpayers receiving sanctions was Ombul with 95 people. In 2022, the sub-district with the most taxpayers receiving sanctions was Pasarenan with 84 people. In 2023, the sub-district with the most taxpayers receiving sanctions was Ombul with 83 people, and in 2024, the sub-district with the most taxpayers receiving sanctions was Pajeruan with 78 people. In this research, the data collection uses primary and secondary data types whose data collection methods are obtained by interviews, documentation and data analysis. The results of the research is concluded that the application of sanctions for non-complience by taxpayers in paying Land and Building Tax has been implemented in accordance with applicable tax procedures and regulations, howeverthere are several obstacles found in the process of applying sanctions such as invalid taxpayer data,  lack of complience and taxpayer awareness and other obstacles such as economic difficulties or lack of information.

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