cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Anita Maulina
Contact Email
anita@stiami.ac.id
Phone
+6285888660606
Journal Mail Official
jiapjournal@stiami.ac.id
Editorial Address
Jl. Pangkalan Asem Raya No. 55, Johar Baru, Jakarta Pusat
Location
Kota adm. jakarta pusat,
Dki jakarta
INDONESIA
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
 1   2 
Search results for , issue "Vol. 5 No. 4: Juli 2025" : 13 Documents clear
PENGARUH KUALITAS LAYANAN DAN KEMUDAHAN PENGGUNAAN APLIKASI MOBILE JAMINAN KESEHATAN NASIONAL (JKN) TERHADAP KEPUASAN MASYARAKAT PESERTA BPJS KESEHATAN DI KOTA BEKASI Kurnianti, Intan; Vitisia, Vita
Jurnal Ilmu Administrasi Publik Vol. 5 No. 4: Juli 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v5i4.4925

Abstract

This study aimed to determine whether the quality of service and ease of use of the JKN Mobile Application affect the satisfaction of BPJS Health participants in the Bekasi Region, both partial and simultaneous effects. This study used a quantitative descriptive method. The study population were all BPJS Health participants in Bekasi, which numbered 2,487,627 million people in April 2024. The sampling technique used was Accidental Sampling with calculations using the Slovin formula resulting in a sample size of 100 respondents. The data used in this study used a questionnaire instrument distributed via online or searching directly to the research location. This study used quantitative primary data with several test stages carried out, namely validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis, coefficient of determination, partial test (T test) and simultaneous test (T test). The results of the t test (X1) T score -3.616> T table 1.660 with a significance value smaller than the significant level (0.000 <0.05) Then H0 is rejected and H1 is accepted, which means that the Service Quality variable has a significant effect on Community Satisfaction. The T test results (X2) T score 7.914> T table 1.660 with a significance value smaller than the significant level (0.000 <0.05). Then H0 is rejected and H1 is accepted, which means that the Ease of Use variable has a significant effect on Service Quality In addition, the results of the F test (Y) T table of 3.09. Then the T score value of 40.95 is greater than the F table value of 3.09 with a significance of 0.000 which is smaller than 0.05. With the Quality of Service and Ease of Use in the JKN Mobile Application provided simultaneously, it will increase public satisfaction as BPJS Health participants, especially in Bekasi
PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PELAKU UMKM KARAWANG TAHUN 2023 Sutopo, Rahmawan; Safitry, Martina
Jurnal Ilmu Administrasi Publik Vol. 5 No. 4: Juli 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v5i4.4916

Abstract

Regional Original Revenue (PAD) is one of the primary sources of funding for regional development. In the effort to optimize PAD, the Micro, Small, and Medium Enterprises (MSMEs) sector plays a significant role as regional taxpayers. However, the tax compliance level of MSMEs in Karawang Regency still faces various challenges, such as low taxpayer awareness, inadequate tax knowledge, and suboptimal implementation of tax penalties. This study aims to analyze the influence of taxpayer awareness, tax knowledge, and tax penalties on the Regional Original Revenue (PAD) of Karawang Regency. This research employs a quantitative approach with a causal research design to identify the cause-and-effect relationships between variables. Primary data were collected through questionnaires distributed to 100 MSMEs in Karawang Regency selected using a purposive sampling method, while secondary data were obtained from official government reports. The results of the study indicate that taxpayer awareness, tax knowledge, and tax penalties have a positive and significant influence on Regional Original Revenue, both partially and simultaneously. Tax knowledge has the greatest influence, followed by taxpayer awareness and tax penalties. This study provides practical implications for the Karawang Regency government to strengthen tax awareness programs, enhance access to tax information, and ensure effective enforcement of tax penalties. Through an integrated approach, the potential of PAD from the MSME sector can be optimized sustainably.
ANALISIS EFEKTIFITAS PENGGUNAAN FITUR PREPOPULATED DATA PADA APLIKASI E-FAKTUR DALAM PELAPORAN SPT MASA PAJAK PERTAMBAHAN NILAI DI PT SINERGI ADITMITRA JAYA Pratiwi, Diah; Pentanurbowo, S
Jurnal Ilmu Administrasi Publik Vol. 5 No. 4: Juli 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v5i4.4921

Abstract

the Prepopulated Data feature in the e-Faktur application to improve efficiency and accuracy in reporting the Periodic VAT Return at PT Sinergi Adimitra Jaya. But tax reporting is often carried out at the deadline due to obstacles such as system errors, external data mismatches, and long internal data validation processes. The purpose of this study is to analyze of the effectiveness of using the Prepopulated Data feature in the e-Faktur application in reporting the Periodic VAT Return at PT Sinergi Adimitra Jaya. The research method used is descriptive qualitative, with data collection by interview, observation and documentation. The results showed that the Prepopulated Data feature was effective in simplifying data filling, reducing input errors, and increasing the efficiency of reporting Periodic VAT Returns at PT Sinergi Adimitra Jaya. The company make internal coordination and more intensive socialization from the Directorate General of Taxes to make tax reporting more accurate efficient and timely.
PENGARUH PENERAPAN E-GOVERNMENT DAN KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DI KPP PRATAMA JAKARTA TANAH ABANG TIGA TAHUN 2023 Nurmala, Hilda; Irawan, Bambang
Jurnal Ilmu Administrasi Publik Vol. 5 No. 4: Juli 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v5i4.4926

Abstract

Based on data from Jakarta Tanah Abang Tiga Primary Tax Service Office, the low level of taxpayer compliance although the number of registered taxpayers increases every year, the number of tax payers reporting tax returns is relatively low, There are significant fluctuations in the number of taxpayers reporting tax returns. In 2022, the realization (8,938) was higher than the number of taxpayers reporting tax returns (8,620), which resulted in a percentage above 100% (103.69%). This indicates a discrepancy in the data or there may be other influencing factors. This indicates that taxpayer compliance at Jakarta Tanah Abang Tiga Primary Tax Service Office is not yet optimal. This research used quantitative methods and the sampling method used simple random sampling method. The conclusion in this research is that the Implementation of E-Government has a positive and significant effect on Taxpayer Compliance at the Jakarta Tanah Abang Tiga Primary Tax Service Office. The magnitude of the effect of E-Government implementation on taxpayer compliance is 9.96%%. Service Quality has a positive and significant effect on Taxpayer Compliance at the Jakarta Tanah Abang Tiga Primary Tax Service Office. The magnitude of the effect of Tax Service Quality on Taxpayer Compliance is 21.28%. E- Government Implementation and Tax Service Quality simultaneously affect Taxpayer Compliance at the Jakarta Tanah Abang Tiga Primary Tax Service Office. The magnitude of the influence of E-Government Implementation and Tax Service Quality on Taxpayer Compliance is 30.9%.
PENGARUH MANAJEMEN LABA DAN TAX PLANNING TERHADAP PAJAK PENGHASILAN BADAN TERUTANG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022 Kumala, Ratih; Bongnathan, Michelle Brigita
Jurnal Ilmu Administrasi Publik Vol. 5 No. 4: Juli 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v5i4.4917

Abstract

The purpose of this study is to determine the extent of the influence of earnings management and tax planning on corporate income tax payable. The population used in this study is the Manufacturing Companies in the Miscellaneous Industrial Sector listed on the Indonesia Stock Exchange (IDX) in 2020-2022. The research method used is descriptive quantitative, with the sample determined using purposive sampling, resulting in a sample of 8 companies based on predetermined criteria with the assistance of Eviews software version 12. A total of 24 data points will be tested using descriptive statistical tests, classical assumption tests, and hypothesis testing. The results of this study indicate that earnings management does not affect corporate income tax payable, tax planning does not affect corporate income tax payable, and collectively, earnings management and tax planning do not affect corporate income tax payable.
ANALISIS EFEKTIVITAS PEMUNGUTAN RETRIBUSI PELAYANAN PASAR DI PASAR MODERN PERTOKOAN BEKASI JUNCTION TAHUN 2021-2023 Hidayati, Mainita; Gunawan, Elisha Agustina
Jurnal Ilmu Administrasi Publik Vol. 5 No. 4: Juli 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v5i4.4922

Abstract

The phenomenon in this study is the effectiveness of the acceptance of the realization of market service fees at the Bekasi Junction Shopping Center which continues to decline, the lack of understanding of mandatory fees related to the collection of market service fees at the Bekasi Junction Shopping Center modern market. The purpose of this study was to determine and analyze the effectiveness, obstacles, and efforts that can be made in collecting market service fees at the Bekasi Junction Shopping Center modern market in 2021-2023. This research method uses a descriptive qualitative approach. The results of this study indicate that the effectiveness of collecting market service fees at the Bekasi Junction Shopping Center modern market in 2021-2023 is included in the ineffective category. This can be seen from the effectiveness ratio in 2021-2023 which was not achieved according to the effectiveness category. Reviewed based on the achievement of objectives, integration and adaptation are said to be ineffective because market governance still requires innovation and improvement, socialization is still needed regarding the importance of market service fee collection procedures, and the need for improving supporting infrastructure accompanied by trained human resources. Efforts that can be made include improving market governance and reviewing cooperation agreements between local governments and managers.  
PENGGUNAAN MOBIL PELAYANAN KELILING UNTUK MENINGKATKAN PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN TAHUN 2023-2024 DESA SUKAKARYA KABUPATEN BEKASI Dahuri, Adin; Yani, Yani; Syadat, Fahrul Anwar; Anastasya, Amanda
Jurnal Ilmu Administrasi Publik Vol. 5 No. 4: Juli 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v5i4.4928

Abstract

The 2021 PBB revenue achievement of Sukakarya Village was 39.82% and in the beginning 2022 decreased to 6.78% so that a strategy was established in the form of providing and operating a Mobile Service Car as an effort to provide better service for residents in paying PBB. This descriptive research with a qualitative approach seeks to determine the effect of the use of Mobile Service Car to increase PBB revenue in Sukakatya Village in 2023-2024. The results of the study indicate that at the beginning of 2023 the PBB revenue achievement was 19.75%, not yet a drastic increment because residents were still in the adjustment stage from previous payment model to the payment model through the Mobile Service Car. The PBB revenue achievement at the end of 2024 was 43.50% due to the positive contribution of several things, namely convenience, placement of the Car at the Village office, operating schedule during the Minggon Meeting, no need to queue, fast service process, -submission of Tax Payment Evidence and special operational schedule after harvest. Based on the description, it can be generally concluded that the use of the Mobile Service Car has a positive impact on increasing the PBB revenue of Sukakarya Village in 2023-2024.
PENGARUH EFEKTIVITAS PENERAPAN KEBIJAKAN PP NOMOR 55 TAHUN 2022 DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM TAHUN 2023 DI KPP PRATAMA JAKARTA TANAH ABANG DUA Ulum, Muhammad Bahrul; Wahyudin, Dian
Jurnal Ilmu Administrasi Publik Vol. 5 No. 4: Juli 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v5i4.4918

Abstract

There has been an increase in the number of SMEs, totaling 65 million units, which has not been accompanied by a corresponding level of tax compliance. Therefore, the government issued the PP No. 55 of 2022 regarding the exemption of the final income tax for SMEs with a turnover of less than IDR 500 million/year. This research aims to analyze the partial and simultaneous effects of the effectiveness of implementing policy PP No. 55 of 2022 and tax socialization on the tax compliance of SMEs at the KPP Pratama Jakarta Tanah Abang Dua. This research uses a descriptive quantitative approach with primary data collected through a survey questionnaire from 100 respondents. The data analysis techniques used include validity tests, reliability tests, descriptive statistical analysis, normality tests, multicollinearity tests, heteroscedasticity tests, multiple linear regression analysis, t-tests, f-tests, and the coefficient of determination test using the IBM SPSS Statistics 26. The results of this research indicate that the effectiveness of implementing policy PP No. 55 of 2022 has a partially positive and significant effect on the tax compliance of SMEs by 55.2%, tax socialization has a partially positive and significant effect on the tax compliance of SMEs by 64.6%, and the effectiveness of implementing policy PP No. 55 of 2022 and tax socialization simultaneously have a positive and  significant effect on the tax compliance of SMEs by 67.9%.
PENGARUH LITERASI PERPAJAKAN DAN AKSESIBILITAS INFORMASI PAJAK DIGITAL TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI : (STUDI KASUS KPP PRATAMA BEKASI UTARA TAHUN 2024) Meylita, Akhwati; Zahran, Wahidin Septa
Jurnal Ilmu Administrasi Publik Vol. 5 No. 4: Juli 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v5i4.4923

Abstract

Tax revenue is the main source of state income. However, the level of compliance among individual taxpayers remains a challenge, particularly in the submission of the annual tax return (SPT). At KPP Pratama Bekasi Utara, data over the last five years shows that the submission ratio of SPT compared to the number of taxpayers required to file has experienced fluctuations and has not yet reached the expected target. Meanwhile, digitalization efforts by the Directorate General of Taxes through services such as DJP Online and e-Filing have not been fully utilized by all individual taxpayers. This study aims to determine the influence of tax literacy and the accessibility of digital tax information on individual taxpayer compliance. The research uses a quantitative approach with data collected via a Google Form questionnaire. The sample consisted of 100 respondents selected using a simple random sampling technique. Data were analyzed using simple and multiple linear regression with the help of SPSS. The results show that tax literacy has a significant influence on taxpayer compliance with a contribution of 15.1%, while digital tax information accessibility also has a significant influence of 11.9%. Simultaneously, both variables affect individual taxpayer compliance by 18.4%, while the remaining percentage is influenced by other factors outside this study.
ANALISIS POTENSI PAJAK BUMI DAN BANGUNAN DI KOTA BEKASI PADA MASA PANDEMI TAHUN 2020 – 2022 Syafitri, Siti Ishmah; Irawati, Irawati
Jurnal Ilmu Administrasi Publik Vol. 5 No. 4: Juli 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v5i4.4919

Abstract

Land and Building Tax is the highest revenue- generating tax among others in Bekasi City during this pandemic period, as it is controlled and utilized by taxpayers in Bekasi City. Meanwhile, during the pandemic, there was a pensioner tax relief for Civil Servant Retirees and a tax reduction of 20% 50% for taxpayers, as per the extent of the relief. Therefore, during the pandemic, the target set by the Local Revenue Agency was only achieved up to 90%. The purpose of this research is to understand the potential of Land and Building Tax in Bekasi City during the pandemic period from 2020 to 2022, and to identify the efforts made to overcome obstacles in the process of collecting Land and Building Tax, as well as the supporting factors for the collection of Land and Building Tax in Bekasi City. This interview was conducted with 4 informants, namely the BAPENDA Regulator, an Academic, and Taxpayers. The data analysis method used in this research is descriptive, where data was collected through interviews, observations, and documentation methods. The results of this research outline the potential of Land and Building Tax in Bekasi City during the pandemic period from 2020 to 2022.

Page 1 of 2 | Total Record : 13

 1   2 

Filter by Year

2025 2025


Reset
Filter By Issues
All Issue Vol. 5 No. 4: Juli 2025 Vol. 5 No. 3: Mei 2025 Vol. 5 No. 2: Maret 2025 Vol. 5 No. 1: Januari 2025 Vol. 4 No. 6: November 2024 Vol. 4 No. 5: September 2024 Vol. 4 No. 4: Juli 2024 Vol. 4 No. 3: Mei 2024 Vol. 4 No. 2: Maret 2024 Vol. 4 No. 1: Januari 2024 Vol 3, No 6: November 2023 Vol 3, No 5: September 2023 Vol 3, No 4: Juli 2023 Vol 3, No 3: Mei 2023 Vol 3, No 2: Maret 2023 Vol 3, No 1: Januari 2023 Vol 2, No 6: November 2022 Vol 2, No 5: September 2022 Vol 2, No 4: Juli 2022 Vol 2, No 3: Mei 2022 Vol 2, No 2: Maret 2022 Vol 2, No 1: Januari 2022 Vol 1, No 6: November 2021 Vol 1, No 5: September 2021 Vol 1, No 4: Juli 2021 Vol 1, No 3: Mei 2021 Vol 1, No 2: Maret 2021 Vol 1, No 1: Januari 2021 More Issue