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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 340 Documents
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The Influence Of Tax Socialization And Literacy On Land And Building Taxpayer Compliance (A Case Study At The Sub-District Office Of Karang Tengah, Tangerang) Wahyudin, Dian; Chairunnisa, Meira Ayu
Jurnal Ilmu Administrasi Publik Vol. 4 No. 2: Maret 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i2.3736

Abstract

The aim of this research is to determine the extent of the influence of tax socialization and literacy on taxpayer compliance at the Sub-District Office of Karang Tengah, Tangerang. This quantitative research utilized data collection through literature review and field studies conducted via questionnaires, involving a sample of 96 respondents. The research employed various techniques, including Instrument Testing (validation, reliability, and descriptive analysis), Classical Assumption Testing (Normality, Heteroscedasticity, and Multicollinearity), and Hypothesis Testing (Multiple Linear Regression Analysis, t-test, F-test, and coefficient of determination (R2) using SPSS version 25. The results revealed a significant influence between tax socialization and literacy variables on land and building taxpayer compliance at the Sub-District Office of Karang Tengah, Tangerang. The coefficient of determination (R2) indicated that the combined influence of tax socialization and literacy on taxpayer compliance is 24.5%. This means that 24.5% of taxpayer compliance can be explained by tax socialization and literacy variables. The t-test results showed that tax socialization has a significance value of 0.008 < 0.05, indicating that tax socialization has a partial influence on taxpayer compliance. Similarly, tax literacy has a significance value of 0.019 < 0.05, indicating that tax literacy has a partial influence on taxpayer compliance. The F-test yielded a significance value of 0.000 < 0.05, showing that tax socialization and literacy variables simultaneously influence land and building taxpayer compliance at the Sub-District Office of Karang Tengah, Tangerang.
Pengaruh Pusat Logistik Berikat, Insentif Fiskal dan Dwelling Time terhadap Efisiensi Biaya Logistik pada Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipe Madya Pabean A Tangerang tahun 2019 I Gusti Nyoman Sumaardiyasa; Chairil Anwar Pohan
Jurnal Ilmu Administrasi Publik Vol 1, No 2: Maret 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i2.2699

Abstract

Indonesia's logistics costs are the highest, around 24% of GDP based on World Bank studies. The aforementioned conditions are the cause of the sub-optimal performance of the national logistics sector.This study is important to find empirical evidence regarding the factors that influence the high cost of logistics in Indonesia. There are several other factors that affect the high cost of logistics, including infrastructure, transportation, additional costs imposed by logistics service providers, information technology and regulations. The high cost of logistics in Indonesia is also influenced by warehousing, shipping and other supporting activities. This study aims to analyze the influence of bonded logistics centers, fiscal incentives and dwelling time, either partially or simultaneously, on logistics cost efficiency. This research uses an explanative quantitative approach, it is used to examine certain populations or samples, the sampling technique is generally carried out randomly, data collection uses research instruments, data analysis is quantitative / statistical in order to test predetermined hypotheses. The population and sample are business actors and investors engaged in the export-import sector. The analysis used in this research is correlation and regression, t test, F test and determination coefficient test.The results prove that (1) the Bonded Logistics Center has a positive and significant effect on the efficiency of logistics costs by 60.5%. This shows that the more PLBs built by the government, the more efficient the logistics costs will be. (2) Fiscal incentives have a positive and significant effect on the efficiency of logistics costs by 51.9%. This shows that the efficiency of logistics costs in Indonesia can be driven, among others, through the provision of fiscal incentives from the government. (3) Dwelling time has a positive and significant effect on logistics cost efficiency by 69.8%. This means that the faster the dwelling time at the port will reduce logistics costs so that it is more efficient. Simultaneously, Bonded Logistics Center, fiscal incentives and dwelling time together have a positive and significant effect on logistics cost efficiency by 88.6%. Thus it can be concluded that these three variables are very dominant actors in reducing logistics costs in Indonesia.
Analisis Pelaksanaan Ekstensifikasi Wajib Pajak Dalam Meningkatkan Penerimaan Pajak Penghasilan Orang Pribadi Pada KPP Pratama Jakarta Kembangan Tahun 2020-2021 Siti Noviyanti; Jiwa Pribadi Agustianto; Raden Kusyeni
Jurnal Ilmu Administrasi Publik Vol 3, No 1: Januari 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i1.3011

Abstract

The purpose of this study was to analyze the implementation of tax extensification, the obstacles to the implementation of tax extensification, and the efforts to overcome the obstacles to the implementation of tax extensification in increasing individual income tax revenue at Jakarta Kembangan Small Tax Office in 2020-2021. The research approach was a qualitative descriptive approach with data collection techniques in the form of interviews and observations. Based on the results of this study, the implementation of tax extensification carried out at Jakarta Kembangan Small Tax Office was in accordance with applicable regulations. The implementation of tax extensification in increasing individual income tax revenue was still not effective because new taxpayers from extensification decreased in 2021. Although the realization of payments from the results of extensification increased in 2020-2021, the realization of individual income tax revenue at Jakarta Kembangan Small Tax Office in 2021 did not reach the target with a relatively low percentage of only 39%. Taxpayers were difficult to find because the majority of Indonesians work in various informal ways, uncooperative taxpayers, and a lack of understanding of tax were the obstacles to implementing tax extensification. By conducting socialization and counseling to taxpayers, disseminating tax information massively, as well as observing and searching for data on potential Taxpayer transactions with related parties or agencies, could be efforts to overcome obstacles to the implementation of tax extensification.
Evaluasi Kebijakan Nilai Jual Objek Pajak (NJOP) Pajak Bumi Dan Bangunan (PBB P2) Dalam Meningkatkan Penerimaan Pendapatan Asli Daerah (PAD) Pada Badan Pendapatan Daerah (BAPENDA) Kota Bekasi Tahun 2019-2023 Widuri, Neneng Ira; Nurmantu, Safri
Jurnal Ilmu Administrasi Publik Vol. 4 No. 4: Juli 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i4.4104

Abstract

This Research aims to evaluate the policy, value, sale of objects, taxes land and building tax in increasing revenue, local revenue in Bekasi City regional revenue agencies in 2019-2023. The research method used by the researcher is a descriptive method with a qualitative approach. The data collection techniques used by the researcher are interview, observation and documentation with related details. The data analysis technique in this thesis is data triangulation, which means that this method uses several data sets, methods, theories, and/or researchers to answer a research question. Based on the results of this conclusion, the researcher concluded that, in the evaluation, the sales value policy for tax objects land and building tax in increasing revenue, local revenue in Bekasi City regional revenue agencies in 2019-2023 is still not effective, because the results of the realization of revenues over the five years are still below 100%. These balances can be analysed using the policy criteria model according to William N. Dunn, namely effectiveness, efficiency, adequacy, equity, responsiveness, and accuracy.
Analisis Efektivitas Kebijakan Insentif Pajak Penghasilan Final Bagi Pelaku UMKM Pada Masa Pandemi Covid 19 Terhadap Penerimaan Pajak Di KPP Pratama Pondok Aren Tahun 2020 Camelya Ragil Yulyanti; Khairur Raziqiin
Jurnal Ilmu Administrasi Publik Vol 1, No 5: September 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i5.2862

Abstract

Indonesia had confirmed the Covid-19 outbreak in March 2020. This condition greatly affected economic stability and community productivity as workers and business actors. One of the efforts made by the government in the field of taxation for the recovery of the national economy is by implementing tax incentive policies. One of them is the Final Income Tax relief for MSME actors affected by Covid 19 or the government will bear MSME Income Tax (DTP). The purpose of this study was to analyze the effectiveness of the final income tax incentive policy for MSME actors during the covid 19 pandemic on tax revenues at Pondok Aren Small Tax Office in 2020. The main problem in this study was the level of effectiveness of the tax incentive policy. This study used a qualitative descriptive approach with data collection techniques in the form of interviews, observation, documentation, and triangulation. Based on the results of this study, when viewed from the effectiveness of tax incentives on tax revenues after tax incentives in 2020, it is classified as ineffective with an effectiveness percentage of 58.20%. In this case, the obstacles experienced are socialization or counseling that cannot be done directly (face to face), the lack of information received by taxpayers who are not active in social media and do not understand the contents of this policy. So, in this case, Pondok Aren Small Tax Office must optimize the provision of socialization.
Analisis Pengawasan Pelaksanaan Kewajiban Perpajakan Wajib Pajak Badan Dalam Meningkatkan Kepatuhan Wajib Pajak Di Kpp Pratama Bekasi Barat Tahun 2021 - 2022 Dessy Nuur’Aini; Jiwa Pribadi Agustianto
Jurnal Ilmu Administrasi Publik Vol 3, No 4: Juli 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i4.3270

Abstract

Tax payments are one of the manifestations of state obligations and taxpayer participation to directly and jointly carry out the taxation obligations of state financing and national development. Supervision of Taxpayer Compliance is one of the important things to consider in the intensification   and   extensification   of   tax   revenue.   Account Representative (AR) is responsible for all taxpayers in their region in order to pay taxes and submit SPT to the Tax Service Office. This research was conducted at the West Bekasi Pratama KPP using a descriptive qualitative approach and the data obtained was the result of interviews with resource persons and documentation. The results of this study can be concluded that the lack of maximum in supervision despite monitoring of the target to be achieved. In its implementation there are obstacles from internal and external, namely the number of human resources that are not proportional to the number of taxpayers and the level of awareness of taxpayers is still low. To overcome the obstacles that occur, fiscus efforts must be proactive in providing education to the community by providing evidence of how important taxes can be felt by the community, and need to improve the quality of human resources and infrastructure.
Pengaruh Tingkat Pendapatan dan Tarif Pajak terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Air Permukaan di Kabupaten Bekasi Tahun 2022 Jessika J. Doloksaribu; Ratih Kumala
Jurnal Ilmu Administrasi Publik Vol 3, No 6: November 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i6.3467

Abstract

Tax is a manifestation of the dedication and participation of taxpayers directly and jointly carrying out tax obligations in the framework   of  state  financing  and  national  development. According to Aurelija Anciūtė & Rūta Kropienė, tax compliance is influenced by four variables, namely income level, tax rate, audit probability, and penalty rate. This study aims to determine the effect of income levels and tax rates on taxpayer compliance in paying surface water tax in Bekasi Regency in 2022. The data collection method used in this research was a questionnaire, and the analysis used in this study was quantitative analysis. The results of this study are that the level of income affects taxpayer compliance in paying surface water taxes in Bekasi district in 2022. This is evidenced by the statistical results of the t test for the variable physical evidence being accepted because the tcount > ttable is where 11.350 > 1.960 and the significance value obtained is 0.001 smaller than the value α = 0.05. Tax rates have no effect on taxpayer compliance in paying surface water tax in Bekasi district in 2022. This is evidenced by the statistical results of the t test for the physical evidence variable with the hypothesis not being accepted because the tcount value < ttable where 0.644 < 1.960 and the significance value obtained is 0.520 is greater than the value α = 0.05.. Level of income  and  tax  rates  together  have  a  significant  effect  on taxpayer compliance in paying surface water tax in Bekasi district in 2022. This is evidenced by the statistical value of Fcount 181,797 which is greater than Ftable 2.64, so it can be concluded that the independent variable Level Income (X₁), Tax Rates (X₂) simultaneously have a significant effect on the dependent variable of taxpayer compliance (Y).
Evaluasi Pengelolaan Aset Tidak Lancar Pemerintah Daerah Berdasarkan Peraturan Menteri Dalam Negeri Nomor 19 Tahun 2016 (Studi Kasus Pada Sekretariat Kota Administrasi Jakarta Pusat) Moch Makruf Deni Setiawan; Pandoyo Pandoyo
Jurnal Ilmu Administrasi Publik Vol 2, No 4: Juli 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i4.2940

Abstract

This study aims to understand how the Non-Current Assets of the Secretariat of Central Jakarta Administration City is managed and evaluated, and to identify the encountered constraints and solutions taken to cope with such obstacles. The study also has objectives of providing an evaluation model in Non-Current Asset Management under the Regulation of the Minister of Home Affairs Number 19 of 2016 concerning Guidelines in the Management of Regionally Owned Assets, while offering some improvements in the management of Local Government non-current assets. The study adopts descriptive quantitative method with data collection using interview, observation, documentation and internet searching techniques. The study shows that the local government non-current assets at the Secretariat of Administration City Central Jakarta have been soundly managed in accordance with the Regulation of the Minister of Home Affairs Number 19 of 2016 despite some shortcomings in terms of Asset Need and Budgeting Assessment, Asset Write-Offs, and lack of human resources. These weaknesses have been dealt with solutions as offered by the author in this scientific essay.
Analisis Implementasi Kebijakan Zakat Sebagai Pengurang Penghasilan Kena Pajak Wajib Pajak Orang Pribadi Pada Kantor Lazismu Di Jakarta Pusat Tahun 2018 Abdul Rahmat; Johansyah Zaini
Jurnal Ilmu Administrasi Publik Vol 1, No 2: Maret 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i2.2682

Abstract

This study aimed to analyze the implementation of the zakat policy as a reduction of taxable income of individual taxpayers at the LAZISMU office in Central Jakarta in 2018, and also to analyze the inhibiting entities faced, as well as the driving entities for LAZSIMU office in implementing the zakat policy as a reduction of taxable income of individual taxpayers. This research used a descriptive qualitative approach. The results showed that the implementation of the zakat policy as a reduction of taxable income of individual taxpayers at the LAZISMU office in Central Jakarta in 2018 according to the six factors used by the writer, policy size and objectives, resources, communication between organizations, character of implementing agents, disposition (tendencies/attitudes) of implementers, social, economic and political environments have been fulfilled. However, there are still some obstacles faced by LAZISMU in implementing the zakat policy as a reduction of taxable income, such as size and policy objectives, social and political environmental conditions, and support and participation of taxpayers in supporting this policy. Therefore the government must evaluate and overcome the obstacles in the implementation of the zakat policy as a reduction of taxable income.
Analisis Potensi Penerimaan Pajak Kendaraan Bermotor di Masa Pandemi (Studi Kantor SAMSAT Kota Bekasi 2019-2021) Yumna Amelia; Irawati Irawati
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.v2i6.2975

Abstract

Background: The rapid increase of the number of motorized vehicles should be able to increase the potential for motor vehicle tax revenues. However, for the last 3 years, the motorized vehicle revenues in Bekasi City experienced a decline. Objective: This study aims to identify and analyze the potential for motor vehicle tax revenues during the pandemic (study at the Bekasi City SAMSAT Office in 2019-2021), the obstacles that arise, and efforts to overcome these obstacles. Methods: This research was conducted at the Bekasi City SAMSAT Office using descriptive qualitative research methods Results: Data was collected through observation, interviews and documentation. The results of the study show that the collection of motor vehicle taxes during the 2019-2021 pandemic in Bekasi City was quite good, but the exploration of potential was not maximized. In 2019 the realization of motor vehicle tax revenues reached Rp 1,129,312,381,500 or 100.71% and in 2020 it decreased to Rp 1,046,676,391,950 or 78.06%, not achieving the target. In 2021 the realization of motor vehicle tax revenues increased to Rp. 1,133,416,073,950 or 104.16%. The potential for motor vehicle tax revenues in the last 3 years has not been maximized due to the Covid-19 pandemic. To overcome these obstacles, several efforts need to be made, such as conducting tax amnesty programs and tax campaigns as well as improving the quality of service for taxpayers

Page 13 of 34 | Total Record : 340

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