cover
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
ISSN : -     EISSN : 27755053     DOI : https://doi.org/10.31334/jiap.v4i5
Core Subject : Humanities, Social,
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.
Articles 13 Documents
Search results for , issue "Vol. 5 No. 5: September 2025" : 13 Documents clear
Analisis Pengawasan Impor Atas Barang Kiriman Dalam Rangka Meningkatkan Kepatuhan Pengguna Jasa Kepabeanan Pada Kantor Pelayanan Utama Bea dan Cukai Tipe C Soekarno Hatta Hasanatul Chair Harahap; Ambarwati
Jurnal Ilmu Administrasi Publik Vol. 5 No. 5: September 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

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Abstract

This study aims to analyze the monitoring mechanisms, obstacles encountered, compliance levels, influencing factors, and effectiveness of monitoring imports of shipped goods by the Soekarno-Hatta Type C Main Customs and Excise Office (KPUBC). The method used is qualitative descriptive with interviews conducted with eight informants, consisting of customs officials, academics, and importers. The results of the study show that supervision is carried out using a risk management approach, a selective system, and information technology. The main constraints are limited human resources and complex procedures. Compliance among service users has improved due to system transparency and regulatory education. Factors such as the professionalism of officials, clarity of rules, and past experiences also influence compliance. The effectiveness of supervision has been proven to encourage higher compliance. This study recommends strengthening the evaluation system, improving human resources, and simplifying procedures. Keywords Import Supervision, Consignments, Compliance, Customs and Excise, CEISA, PMK 96/2023
Analisis Ekstensifikasi Pajak Hotel Atas Rumah Kos Dalam Rangka Meningkatkan Penerimaan Pajak Daerah Pada Unit Pelayanan Pemungutan Pajak Daerah (UPPPD) Grogol Petamburan Kota Administrasi Jakarta Barat Tahun 2022-2023 Liana Lestari; Mira Permata Sari
Jurnal Ilmu Administrasi Publik Vol. 5 No. 5: September 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

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Abstract

This research is inspired by the lack of taxpayer compliance. Thus, many hotel taxes on boarding houses have not been registered so that it affects local tax revenue in the Grogol Petamburan area of the West Jakarta Administrative City. This research is purposed by the author to analyze the extensification of hotel tax on boarding houses in order to increase local tax revenue at the Regional Tax Collection Service Unit (UPPPD) Grogol Petamburan, West Jakarta Administrative City in 2022-2023. As well as knowing the obstacles and efforts in overcoming these obstacles in increasing the realization of hotel tax revenue on boarding houses. This research used qualitative research methods. The data used are primary data obtained from informant interviews and secondary data. Data collection techniques were conducted by interview, observation, documentation, and triangulation. The results showed that the extensification carried out had been quite effective and contributed to increasing the number of boarding house taxpayers from 234 tax objects in 2020 to 285 active tax objects in 2023. In terms of revenue, there was a significant increase, from Rp3.5 billion in 2022 to Rp4.7 billion in 2023. However, the implementation of this policy still faces obstacles such as low tax literacy among boarding house owners, outdated tax object data, and limited use of technology in the registration and reporting process. To overcome these obstacles can use method by improving coordination with the village and RT/RW, expanding direct and digital socialization, and facilitating tax services through online systems. Keywords Analysis, Extensification, Hotel Tax, Hotel Tax on Boarding Houses, Tax Revenue
IMPLEMENTASI KEBIJAKAN PENGAWASAN PINDAH LOKASI PENIMBUNAN MENGGUNAKAN ELECTRONIC SEAL(E-SEAL) PADA KANTOR BEA DAN CUKAI TANJUNG PRIOK Yoan Agung Wibawa; Winda Wulandari
Jurnal Ilmu Administrasi Publik Vol. 5 No. 5: September 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

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Abstract

This study assesses the supervision of Transfer Location Storage (PLP) at the Tanjung Priok Customs Office through the use of GPS-enabled Electronic Seals (e-Seals). Method , A descriptive-qualitative design was employed. Data were gathered via in-depth interviews, field observations, and document analysis, and interpreted using George C. Edward III’s four-factor implementation model (communication, resources, disposition, and bureaucratic structure). E-Seals enhance the speed, transparency, and traceability of container movements; however, effectiveness is constrained by intermittent GPS signal loss, limited active devices, and sub- optimal coordination among operational units and vendors. Strengthening real-time communication channels, ensuring adequate buffer-stock of devices coupled with continuous technical training, and standardising emergency procedures are essential to fully realise the benefits of e-Seals in PLP supervision and to support national logistics efficiency Keywords e-Seal; PLP; policy implementation; Customs; logistics supervision
Pengaruh Kualitas Pelayanan Dan Fasilitas Terhadap Kepuasan Masyarakat Dalam Pembuatan Kartu Tanda Penduduk Elektronik (E-Ktp) Di Kelurahan Tugu Utara Jakarta Utara Ranti Damaiyanti; Ayu Pratiwi Paramitha
Jurnal Ilmu Administrasi Publik Vol. 5 No. 5: September 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

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Abstract

This study aimed to determine the Effect of Service Quality and Facilities on Community Satisfaction in Making Electronic Identity Cards (E-KTP) in Tugu Utara, North Jakarta. This research used a quantitative approach. The analysis method used in this research is multiple linear regression analysis using the help of the SPSS version 27 program. The data research was collected through observation, questionnaires, and literature studies, regression methods, correlation T test and F test were used to analyse it. The results of research on the effect of Service Quality positively and significantly on Public Satisfaction in Making Electronic Identity Cards (E-KTP) in Tugu Utara Village with the coefficient of determination showed R square (r2) and the amount of influence is 0.345 or 34.5% and the remaining 65.5% is influenced by other factors not examined. There is a positive and significant effect of facilities on public satisfaction in making electronic identity cards (E-KTP) in Tugu Utara Village with the coefficient of determination showing R square (r2) and the amount of influence is 0.532 or 53.2%. and the remaining 46.8% is influenced by other factors not examined. There is a positive and significant effect of service quality and facilities on community satisfaction with the coefficient of determination showing R square (r2) and the amount of influence is 0.559 or 55.9% and the remaining 44.1% is influenced by other factors not examined. The test results shown by the calculated F score are 61,600 while the amount of F table with a free degree (df) of 3 and 100 at (0.05) is 2.70. Thus, the value of F score (61.600) > F table (2.70). This means that H0 is rejected and consequently H3 is accepted. Keywords Quality of Service and Facilities to Community Satisfaction
EFEKTIVITAS PENERAPAN STANDAR OPERASIONAL PROSEDUR PENERBITAN REKOMENDASI ANALISIS DAMPAK LALU LINTAS DINAS PERHUBUNGAN KOTA DEPOK Tinan Wirawan; Yusyanah
Jurnal Ilmu Administrasi Publik Vol. 5 No. 5: September 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

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This thesis discusses the Effectiveness of Implementing Standard Operating Procedures for Issuing Recommendations for Traffic Impact Analysis at the Depok City Transportation Agency. This study used a qualitative descriptive method by gathering information through interviews, observation and documentation. The results of this study indicate the standards applied by the Depok City Department of Transportation in issuing reliable traffic permits, such as time, information disclosure and technical services in providing recommendations. Based on the stages of work procedures that have been determined by the Department of Transportation, they have implemented and implemented service procedures properly, only information disclosure and transparency and procedure clarity are needed, so that permit applicants know the technical standards of the services provided. Keywords Effectiveness, SOP, Public Service
Pengaruh Penerapan Core Tax Administration System, Persepsi Wajib Pajak, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di KPP Pratama Bekasi Utara Annisa Fitriani Dewi; Imam Susanto
Jurnal Ilmu Administrasi Publik Vol. 5 No. 5: September 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

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Abstract

Variations in individual taxpayer (WPOP) compliance at KPP Pratama Bekasi Utara reflect the inherent complexity of tax reporting and payment behaviors. Despite a consistent annual increase in the number of registered individual taxpayers, the figures for those obligated to submit Annual Tax Returns (SPT) exhibit irregular and fluctuating trends. The implementation of the Core Tax Administration System (CTAS), taxpayers’ perceptions, and the enforcement of tax penalties for late submission are presumed to be key factors influencing compliance levels. This study seeked to examine the extent to which these three variables impact individual taxpayer compliance, both independently and collectively. Adopting a quantitative research design, the study utilized purposive sampling and applied multiple linear regression analysis through SPSS version 27. Findings indicated that while CTAS contributes 44.4% to compliance, its influence is not statistically significant when considered in isolation. Conversely, taxpayer perceptions and tax sanctions accounted for 61.5% and 51.2% respectively, with both demonstrating a significant and positive effect. When assessed simultaneously, the three variables collectively accounted for 65.1% of the variance in taxpayer compliance, underscoring the necessity of an integrated and behaviorally informed approach to enhancing fiscal compliance. Keywords Core Tax Administration System, Taxpayer Perceptions, Tax Sanctions, Taxpayer Compliance, Quantitative Method.
Pengaruh Kesadaran Wajib Pajak dan Pengetahuan Perpajakan Terhadap Kepatuhan Membayar Pajak Bumi dan Bangunan di Kecamatan Rawalumbu Kota Bekasi Nurazizah; Irawati
Jurnal Ilmu Administrasi Publik Vol. 5 No. 5: September 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

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The phenomenon found in Bekasi, precisely in Rawalumbu District, is that the realization of land and building tax revenue has not reached the target. The purpose of this study was to determine how much influence taxpayer awareness and tax knowledge have on compliance with paying land and building tax in Rawalumbu District, Bekasi simultaneously. The population in this study were land and building taxpayers in Rawalumbu District, Bekasi. The sample uses was 400 respondents using the slovin formula. The data collection method used the distribution of questionnaires. This study used multiple linear regression analysis, validity test, reliability test and hypothesis testing. The results of this study indicated that taxpayer awareness has a positive effect on taxpayer compliance by 12.6% and tax knowledge has a positive effect on taxpayer compliance by 24.1% and taxpayer awareness and tax knowledge simultaneously affect compliance in paying land and building tax in Rawalumbu District, Bekasi City by 30%. Taxpayer compliance can be achieved with two variables: Taxpayer Awareness and Taxation Knowledge. Keywords Taxpayer Awareness, Taxation Knowledge, Taxpayer Compliance
ANALISIS EFEKTIVITAS KEBIJAKAN PENGAWASAN DI BIDANG CUKAI ATAS HASIL TEMBAKAU PADA KANTOR PENGAWASAN DAN PELAYANAN BEA DAN CUKAI TIPE MADYA PABEAN A BEKASI Tri Indah Wahyuningtyas; Dodi Rahmat Setiawan
Jurnal Ilmu Administrasi Publik Vol. 5 No. 5: September 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

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The Customs and Excise Supervision and Service Office of Customs Type A Bekasi is one of the vertical agencies of the Directorate General of Customs and Excise that carries out supervision and services to service users receiving excise facilities. The problem faced is that the number of prosecutions and violations committed by illegal excise users is marked by the increasing circulation of illegal cigarettes which causes potential state losses. This study aims to analyse the effectiveness of supervision policies in the field of excise on tobacco products at KPPBC TMP A Bekasi as well as the obstacles and efforts made. This research uses descriptive qualitative research methods and data collection is carried out by observation, interviews and documentation. The results showed that Bekasi Customs has been quite effective in the effectiveness of supervision policies through Per-17/BC/2020 where the regulation has greatly accommodated the activities of the work unit. However, in the implementation there are still obstacles, namely the existence of resistance by violators, the limited number of officers, the low level of compliance with excise regulations, the lack of public awareness of the dangers of illegal cigarettes, and the patterns carried out by distributors of excisable goods change. Efforts made are to maximise the number of supervision officers, provide socialisation to traders about excise regulations, create new supervision patterns, provide understanding to the public of the dangers of illegal cigarettes and conduct joint operations with the Bekasi regional Satpol PP in carrying out supervision. Keywords Policy Effectiveness, Supervision, Excise, Excisable Goods of Tobacco Products, Illegal Cigarettes
Analisis Tingkat Kepatuhan Wajib Pajak UMKM Dalam Pemenuhan Kewajiban Administrasi Perpajakan di Kantor Pelayanan Pajak Pratama Bekasi Barat Tahun 2022 Silvia; S Pentanurbowo
Jurnal Ilmu Administrasi Publik Vol. 5 No. 5: September 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

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Taxpayer compliance is a procedural and administrative compliance and conscious action that is necessary to fulfill taxpayer obligations based on applicable tax rules. Taxes are mandatory contributions to the State that are owed, both by individuals and entities that are coercive based on tax laws. Micro, Small and Medium Enterprises (MSMEs) are productive businesses owned by individuals and business entities that have met the criteria as micro businesses. This study aims to analyze the level of compliance of MSME taxpayers in fulfilling taxation, obstacles and efforts made by KPP Pratama Bekasi Barat in 2022. The research method used by the author is qualitative descriptive. The data collection process is carried out through observation, interviews, documentation. The results of the study show that the MSME Compliance Level is still not optimal due to several things, namely; lack of awareness of MSME taxpayers, lack of knowledge of MSME taxpayers, uneven socialization and education, and limited facilities. The efforts made are to carry out socialization, education, and tax classes to taxpayers. Keywords Compliance, UMKM
Pengaruh Digitalisasi Pajak dan Peran Relawan Pajak Terhadap Kepatuhan Wajib Pajak Dalam Melaporkan SPT Tahunan di KPP Pratama Jakarta Gambir Tiga Evan Fulvian; Notika Rahmi
Jurnal Ilmu Administrasi Publik Vol. 5 No. 5: September 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

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This study aims to analyze the influence of tax digitalization and the role of tax volunteers on individual taxpayer compliance in submitting annual tax returns at KPP Pratama Jakarta Gambir Tiga. Employing a quantitative, associative research method, data were collected via questionnaires from 100 individual taxpayers and analyzed using multiple linear regression with SPSS. Tax digitalization includes the use of e-filing, e-form, and DJP Online, while the volunteer role encompasses education, assistance, and outreach. The results reveal that tax digitalization not significantly and the role of tax volunteers significantly and positively affect taxpayer compliance, with contributions of 0.21% and 20.34% respectively. Simultaneously, both variables account for 20.6% of the variation in compliance behavior. The findings highlight the practical value of integrating digital services and educational outreach in enhancing voluntary tax compliance within a self-assessment tax system. Keywords tax digitalization; tax volunteers; tax compliance; annual tax return; DJP Online

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