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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 340 Documents
Pengaruh Pemeriksaan Pajak dan Self Assessment System terhadap Tax Evasion Pada Kantor Pelayanan Pajak Pratama Bekasi Barat Firda Al Liyanda; Ratih Kumala
Jurnal Ilmu Administrasi Publik Vol 2, No 3: Mei 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i3.2931

Abstract

There are targets and realizations at the Small Tax Office of West Bekasi, which experienced significant fluctuations. This is caused by the taxpayers who still manipulating tax data or attempting to commit tax evasion. This study aims to determine the effect of tax audits and self-assessment systems on tax evasion at the Small Tax Office of West Bekasi. The research method used is quantitative methods and data collection techniques in the form of a questionnaire with a Likert scale. The research population is taxpayers registered at Small Tax Office of West Bekasi who have reported the annual corporate income tax return and conducted tax audits, with a total of 99 samples. The sampling technique used is a simple random sampling technique. Data analysis was done by multiple linear regression analysis using SPSS V.21 application. The results showed that there was a significant effect between tax audit and selfassessment systems on tax evasion with tcount > ttable. Meanwhile, based on the results of the simultaneous test of tax audits and the self-assessment system together, they have a positive and significant effect on tax evasion with the results of Fcount > Ftable. The determination coefficient test of 27.2% of the tax evasion variable can be explained by the variation of the two independent variables and the remaining 72.8% is influenced by other variables outside of this study.
Efektivitas Pemungutan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan dalam Peningkatan Pendapatan Asli Daerah (Studi Kasus di Bappenda Kabupaten Bogor) Tahun 2018 Zakia Mufliha; selvi selvi
Jurnal Ilmu Administrasi Publik Vol 1, No 1: Januari 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i1.1295

Abstract

The purpose of this study was to analyze the effective level of Land and Building Tax Collection in Rural and Urban Areas, analyze the obstacles in the tax authorities in the implementation of Land and Building Tax Collection in Rural and Urban Areas, and analyze the efforts made by the tax authorities in overcoming obstacles. This study uses a Qualitative Approach with observation and interview techniques with Planning and Development staff, staff of Land and Building Tax in Rural and Urban Areas at the Regional Revenue Management Agency, academics and taxpayers. The results of this study are that the level of effectiveness of Land and Building Tax in Rural and Urban Areas in 2015-2018 is quite effective. The obstacle faced is that there are still many delays of taxpayers in paying Land  and  Building  Tax  in  Rural  and  Urban  Areas  each  year  and  the  lack  of  oversight  of  the Notification of Tax Due that has not yet been paid and for this condition the effort of  Regional Development Planning Agency in dealing with these obstacles are by conducting socialization to the public and increasing the number of mobile tax vehicles for rural areas. Suggestions for the results of this study are that the government should do more active and creative collection.
Analisis Efektivitas Layanan Kependudukan Dengan Menggunakan Aplikasi Alpukat Betawi Di Kelurahan Johar Baru Mila Cantika; Ivan Budi Susetyo
Jurnal Ilmu Administrasi Publik Vol 2, No 6: November 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i6.2970

Abstract

The purpose of the study was to analyze the effectiveness of population services using the 'ALPUKAT Betawi' application in Johar Baru Urban Village, and identify obstacles and efforts to overcome them in population services process using the 'ALPUKAT Betawi' application. This research is a qualitative research with a descriptive approach, where primary data was obtained through interviews and secondary data through observation and documentation. Sources of data were several informants consisting of 2 people from service providers, 3 service recipients, and 1 academician. Based on the results of the study, it can be concluded that population services using the 'ALPUKAT Betawi' application have been running quite effectively. However, service providers need to receive more training, public understanding of the Betawi ALPUKAT application and service procedures is still low, and the internet network is not stable. To overcome these obstacles, training for providers needs to be improved, the existence of the ALPUKAT Betawi application and its service procedures need to be promoted to the public, and the internet network needs to be improved and made stable.
Pengaruh Digitalisasi dan Perilaku Wajib Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi Karyawan PT. BNI (Persero)Tbk Divisi Retail Collection & Recovery di Jakarta Tahun 2023 Syadat, Fahrul Anwar; Irwansyah, Irwansyah
Jurnal Ilmu Administrasi Publik Vol. 4 No. 3: Mei 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i3.3846

Abstract

The objective of this study is to find out and analyze the influence of digitalization on the level of compliance of individual taxpayers and the behavior of taxpayers on the level of compliance of individual taxpayers and to know how much the influence of digitalization and the behavior of taxpayers have on the level of compliance of individual taxpayers at PT Bank Negara Indonesia (Persero) Tbk. Retail Collection & Recovery Division in 2023. The conclusion of this study identified that the digitalization has an effect on taxpayer compliance. The better quality and modem in the tax reporting system will make it easier for taxpayers to carry out their obligations, this is because it is more efficient, faster, easier and can be done anywhere. Taxpayer behavior upon individual taxpayer compliance, poor awareness and knowledge of the importance of tax reporting as an internal factor and the influence of the environment around the taxpayer as an external factor. It is identified that digitalization and taxpayer behavior have an influence on taxpayer compliance because of awareness and technological developments in tax reporting so that it is easier for people to report taxes.
Manajemen Pemeriksaan Pajak secara Daring Studi Kasus KPP Pratama Depok Cimanggis Hanifah Maulina; Selvi Selvi
Jurnal Ilmu Administrasi Publik Vol 1, No 4: Juli 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i4.2844

Abstract

The purpose of this study is to analyse how tax audit management in KPP Pratama Depok Cimanggis, to analyse fiscus constraints in tax audit management in KPP Pratama Cimanggis and to analyze efforts made in overcoming existing constraints. This study uses qualitative approach with observation techniques and in-depth interviews with staff of the tax examination section of KPP Pratama Depok Cimanggis, Academicians, and Taxpayers. The result of this study came to the conclusion that the management of tax checks is still not good. The obstacles faced are during the pandemic there are restrictions that cause communication to be disrupted and limited, and there are still many taxpayers who are checked because of a writing error at the time of reporting the tax return. In addition there is no smooth communication with the taxpayer and cannot see the situation that occurs in real place in the taxpayers place. Efforts are made in the face of obstacles that employees must coordinate more with teams that have the ability to approach with taxpayers by communicating well in order to discuss the problems. Advice for KPP Pratama Cimanggis to continue to develop effective communication technique add wifi/internet network so  that the  examination process can run smoothly and maximally.
Implementasi Kebijakan Pemungutan Pajak Reklame Sesuai Perda Nomor 12 Tahun 2011 Tentang Pajak Reklame Dinas Pendapatan Daerah Jakarta Utara Tahun 2021 Taryudi Taryudi; Irawati Irawati
Jurnal Ilmu Administrasi Publik Vol 3, No 2: Maret 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i2.3154

Abstract

The purpose of this research is to find out the Implementation of the Billboard Tax Collection Policy in accordance with Local Regulation Number 12 of 2011 concerning t he Billboard Tax of the North Jakarta Local Revenue Service in 2021 at Pademangan Local Tax Collection Service Unit. This research is a type of qualitative research using descriptive analysis. The results of this research indicate that the implementation of the billboard tax collection policy using George Edward III's theory which consists of 4 (four) dimensions including: the communication dimension there is still a lack of direct socialization to taxpayers; the dimension of resources consisting of human resources is still a lack of supervisory billboard tax officers; dimensions of financial resources have  been  met; the dimensions of the disposition of the  implementor's response, understanding of the policy is still not met due to taxpayers who still do not understand the procedures for administering billboards; and the dimensions of the bureaucratic structure are still not met because the licensing process for the administration of billboards tends to be difficult and long, there was a violation regarding the installation location permit, the media for placing billboards that violated environmental ecology, there were installers who did not pay attention to the validity period of the permit for installing advertisements, so that many billboards were posted without  confirmation of the extension of billboard  installation.  So that  the efforts made  in overcoming this are giving warning  letters, issuing summons, submitting appeal letters, and forcibly dismantling billboards and improving the billboard administration procedure to make it easier and ease of the licensing process in order to facilitate the licensing process and meet their tax obligations in addition to the existence of fixed regulations for the billboard tax so that taxpayers more easily understand existing regulations.
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.
Pengaruh Pemeriksaan Pajak Dan Kepatuhan Wajib Pajak Terhadap Penerimaan Pajak Pada KPP Penanaman Modal Asing Enam Tahun Pajak 2016-2020 Khairuzain Pratama Elipen; Ajat Sudrajat
Jurnal Ilmu Administrasi Publik Vol 1, No 6: November 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i6.2883

Abstract

This study was conducted to identify the effect of tax audits and taxpayer compliance on tax revenues at the Tax Service Office of Foreign Investment Six for the 2016-2020 tax year. This study used a quantitative approach. The type of data in this study is secondary data obtained from observations of 60-months’ time series data over a 5 year period, namely January 2016 - December 2020. The data was then analyzed using multiple linear regression analysis techniques. The sample selection technique used was a total sampling technique, in which all members of the population, namely 60-months’ time series data, were used as research samples. Data processing was done using SPSS software. The results showed that partially tax audits have a positive and significant effect on tax revenues at the Tax Service Office of Foreign Investment Six, and taxpayer compliance partially has a positive and significant effect on tax revenues at the Tax Service Office of Foreign Investment Six'. Simultaneously, tax audits and taxpayer compliance have a significant effect on tax revenues at the Tax Service Office of Foreign Investment Six
Analisis Implementasi Kebijakan Dalam Pemberdayaan Masyarakat Melalui Program Bank Sampah Merah Delima Rw 006 Kelapa Gading Timur Jakarta Utara Bagus Raul Krishnawan; Tuswoyo Tuswoyo
Jurnal Ilmu Administrasi Publik Vol 2, No 2: Maret 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i2.2918

Abstract

The background of this research is the success of anorganic waste management on limited land in RW 006 of Kelapa Gading Timur, North Jakarta, in contrast to other areas which are constrained by limited land to run a waste bank. The objectives of this study are: 1) to describe and analyze the implementation of community empowerment through the 'Merah Delima Waste Bank' program in RW 006 of Kelapa Gading Timur, North Jakarta; 2) to describe the factors that influence the implementation of community empowerment through the 'Merah Delima Waste Bank' program in RW 006 of Kelapa Gading Timur, North Jakarta; and 3) to analyze and describe solutions to the factors that hinder the implementation of community empowerment through the 'Merah Delima Waste Bank' program in RW 006 of Kelapa Gading Timur, North Jakarta. This research was conducted using a descriptive research method and qualitative approach, where data were collected through observation, interviews, and documentation. The data obtained were analyzed at the stages of data collection, data reduction, data presentation, and conclusion drawing. The results show that the implementation of community empowerment through the 'Merah Delima Waste Bank' program in RW 006 of Kelapa Gading Timur, North Jakarta has been very good, where there are two programs run by the ‘Merah Delima Waste Bank’, namely the waste savings program and the waste management training program. However, in terms of disposition, there has been no incentive in the form of awards given to implementers as support for their achievements. Efforts that can be made to further support this program are to provide land for the Merah Delima Waste Bank so that in the future it can be more effective and efficient in dealing with waste problems, increase training in waste processing crafts so that the results are more diverse, and pick up sorted waste at residents’ houses, places of business and other sources where the residents are still reluctant to leave their residence after the Covid- 19 pandemic.
Analisis Kinerja Kelompok Kerja IV Pemberdayaan Kesejahteraan Keluarga Dalam Penanganan Balita Stunting Di Kelurahan Semanan Jakarta Barat Tahun 2023 Muchtar, Mochamad Hanifan; Chaerunisyah, Ana
Jurnal Ilmu Administrasi Publik Vol. 4 No. 1: Januari 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i1.3714

Abstract

Cases of toddlers at risk of stunting always exist in Semanan Village. Access to health information is recognized as a major factor in community empowerment efforts. Health problems in the Semanan District, West Jakarta, are the task of Working Group IV for Family Welfare Empowerment as a government empowerment organization to become a pioneer in empowering families and communities. This research aims to analyze the role and performance of Working Group IV Empowerment of Family Welfare in Semanan Village and determine the Supporters and Barriers in handling stunting in Semanan Village. The research method used is a qualitative research method with a descriptive research type with data collection techniques through direct interviews with informants with indicators of performance dimensions by Robbins, and data analysis techniques are inductive, and the results of qualitative research emphasize meaning rather than generalizations. From the research results, it was found that Working Group IV Empowerment of Family Welfare in Semanan Village has a role in planning and implementing stunting handling activities and has structured performance in coordination with related parties and is also scheduled in the implementation of activities. There are obstacles such as the insight of posyandu officers regarding stunting and from residents who are still reluctant to open up and are lazy to come regularly to monitor the growth and development of their toddlers and also support activities for handling stunting such as the existence of CSR.

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