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 340 Documents
Analisis Efektivitas Pemeriksaan Pajak Wajib Pajak Badan Dalam Meningkatkan Penerimaan Pajak Penghasilan Badan Pada Kantor Pelayanan Pajak Wajib Pajak Besar Empat Tahun 2019 Sunarti Sunarti; Chairil Anwar Pohan
Jurnal Ilmu Administrasi Publik Vol 1, No 3: Mei 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i3.2839

Abstract

This research is conducted to analyze the Effectiveness of Corporate Taxpayer Tax Audit in Increasing Corporate Income Tax Revenue at the Large Taxpayer Tax Office Four in 2019 and to analyze the inhibiting and driving Entities in the effectiveness of the implementation of the audit of corporate taxpayers in increasing corporate income tax revenue at the Large Taxpayer Tax Office Four. Data collection techniques were carried out by interviewing, observing, studying literature /documentation and sources triangulation. The results of the study concluded that the effectiveness of the Tax Audit in the Large Taxpayer Tax Office Four in 2019 has not reached optimal results because of the targets set have not yet been achieved. This is partly due to the lack of Audit Orders Letter (SP2) number of special audits and difficulties in collecting data both internal and external. It is recommended that the Large Taxpayer Tax Office Four increase the number of SP2 special audits by supervising strategic taxpayers through comprehensive research activities, focusing on allocating available resources to conduct more precise and effective supervision and auditing of Taxpayers. Data limitations should not be an obstacle in tax audits. Therefore, the Large Taxpayer Tax Office Four must provide easy access to internal and external data retrieval to produce an optimal audit. In addition, the Large Taxpayer Tax Office Four in order to provide counseling/outreach to taxpayers to increase taxpayer knowledge of tax regulations, which is expected to be able to increase the level of awareness of taxpayers who are still low about the tax audit conducted.
Analisis Perencanaan Pajak Penghasilan Pasal 21 Untuk Mengoptimalkan Penghematan Pajak Penghasilan Badan Pada Pt Infra Digital Nusantara Jakarta Tahun 2021 Fathiyah Choirunnisa; Chairil Anwar Pohan
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.v3i2.3150

Abstract

The phenomenon that occurs at PT Infra Digital Nusantara, is in the calculation  of Article 21 income  tax,  the  company  takes  practical steps using the gross method so that there are  no corporate  income tax savings. This study has a concern  on three  issues they are,  the application  of tax planning as an effort to optimize employee income tax at PT Infra Digital Nusantara in 2021, the tax planning  carried out  is  in  accordance  with  applicable   tax  regulations,   and   the corporate  tax savings obtained as implications of the gross-up method strategy   applied.   The   research    method   used   is   a   qualitative descriptive  approach  using data  collection  techniques  by means of observation, interviews, documentation and triangulation. The results of the study indicate that PT Infra Digital Nusantara has carried  out Article 21 income tax planning well. Does not violate tar provisions, in  the  business  is  already   rational   and  has  been  supported   by adequate  supporting  evidence.  Tax planning  in  the  calculation   of income tax Article 21 carried  out by PT Infra Digital Nusantara with the  gross  method  has  been  in  accordance  with  the  provisions  of taxation  formally and materially.  There is no corporate  income tax savings on income tax Article 21 planning  with the gross up method carried  out at PT Infra  Digital  Nusantara, but tax savings can  be obtained for the following tax year. For a loss of Rp11,866,031,959 in  2021,  which  is greater  than  4.02%,  it can  compensate  for  the company's profits in the following years, so that the payment of corporate  tax can be lower
Pengaruh Profitabilitas, Leverage Dan Arus Kas Operasi Terhadap Penghindaran Pajak (Studi Kasus Pada Perusahaan Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023) Yolanda, Yolanda; Zahran, Wahidin Septa
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.v4i6.4408

Abstract

This study aims to analyze profitability, leverage and operating cash on tax avoidance in banking sector companies listed on the Indonesia Stock Exchange for the 2021-2023 period. This study uses descriptive quantitative approach methods and Nonprobability Sampling as a sampling technique with a sample of 21 banking sector companies from the Indonesia Stock Exchange (IDX) in 2021-2023. Data is obtained from the company's financial statements and annual reports. In conclusion, profitability has a positive effect on tax avoidance, leverage has a positive effect on tax avoidance, operating cash flow has a positive effect on tax avoidance, together profitability, leverage and operating cash flow have a positive effect on tax avoidance. Data analysis uses multiple linear regression analysis. The results of the determination coefficient test were 39.7%, meaning that the influence of profitability, leverage and operating cash variables on tax avoidance was 39.7%, while 60.3% was influenced by other factors that were not studied in this study.
Pengaruh Digitalisasi Dan Persepsi Terhadap Kualitas Pelayanan Administrasi Kependudukan Di Kelurahan Mangga Besar Tahun 2021 Irma Rahayua; Dodi Rahmat Setiawan; Mohammad Sofyan
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.v1i6.2879

Abstract

The purpose of this study was to analyze the effect of digitalization and perception  on  the  quality  of  population  administration  service  in Mangga Besar Village, 2021. The theories used in this study were the theory by Soemantri on digitalization, Sondang P Siagian on incentives and Zeithaml, Parasuraman & Berry in Lupiyoadi on service quality. The method used in this study was a quantitative method through the distribution of questionnaires with a total population of 73 respondents and the sample was also 73 by using Random Sampling and Saturated Samples, all populations were used as samples. Based on the results of the study using partial and multiple linear regression analysis with the help of SPSS version 24 for windows, it showed that the partial t test results indicated that digitalization has a positive and significant effect on service quality by 7.6%, and perception affects service quality by 84.8%. The results of the F test show that simultaneously digitization and perception variables have a significant effect on service quality with a  value  of  41.64%.  The  influence  of  the  Adjusted  Square  (R2) Coefficient of Determination Value was 0.849 or 84.9% because Fcount was greater than Ftable and the rest of 7.49% is affected by other factors not studied (epsilon) in Mangga BesarVillage. The purpose of this study was to analyze the effect of digitalization and perception  on  the  quality  of  population  administration  service  in Mangga Besar Village, 2021. The theories used in this study were the theory by Soemantri on digitalization, Sondang P Siagian on incentives and Zeithaml, Parasuraman & Berry in Lupiyoadi on service quality. The method used in this study was a quantitative method through the distribution of questionnaires with a total population of 73 respondents and the sample was also 73 by using Random Sampling and Saturated Samples, all populations were used as samples. Based on the results of the study using partial and multiple linear regression analysis with the help of SPSS version 24 for windows, it showed that the partial t test results indicated that digitalization has a positive and significant effect on service quality by 7.6%, and perception affects service quality by84.8%. The results of the F test show that simultaneously digitization and perception variables have a significant effect on service quality with a  value  of  41.64%.  The  influence  of  the  Adjusted  Square  (R2) Coefficient of Determination Value was 0.849 or 84.9% because Fcount was greater than Ftable and the rest of 7.49% is affected by other factors not studied (epsilon) in Mangga BesarVillage.
Pengaruh Pajak Pertambahan Nilai Dan Pajak Penjualan Atas Barang Mewah Terhadap Daya Beli Konsumen Kendaraan Bermotor (Studi Kasus Kendaraan Bermotor Roda Empat) Anissa Rosiana; Ratih Kumala
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.v2i2.2914

Abstract

The number of motorized vehicles such as sedans, jeeps, minibuses, as well as trucks and pickups, experienced an increase in 2021. Value Added Tax and Sales Tax on Luxury Goods (PPnBM) are imposed to balance the tax burden on low-income consumers and high-income consumers. The purpose of this research is to determine the effect of value added tax and sales tax on luxury goods on the purchasing power of motorized vehicle consumers. The research was conducted using quantitative methods with data collection through questionnaire distribution. The research population was 100 taxpayers of four-wheeled motor vehicles, with a sample of 50 respondents who were selected using the Slovin formula. The results showed that based on the results of the t-test, the p-value (significance level) of the value added tax is 0.002, which means that the value added tax has a significant positive effect on the purchasing power of four-wheeled motorized consumers, so H1 is rejected. The p-value of sales tax on luxury goods is 0.000, which means that sales tax on luxury goods has a significant positive effect on the purchasing power of consumers of four-wheeled motor vehicles, so H2 is accepted. Meanwhile, the results of the f test produce a p-value (significance level) of 0.000, which means that the value added tax and sales tax on luxury goods simultaneously have a significant positive effect on the purchasing power of consumers of four-wheeled motor vehicles, so H3 is accepted.
Analisis Efektivitas Program Relawan Pajak Dalam Meningkatkan Kepatuhan Pelaporan SPT Tahunan Orang Pribadi Di KPP Pratama Jakarta Cakung Tahun 2020-2022 Ambarwati, Ambarwati; Nadiya, Nadiya; 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.v4i1.3596

Abstract

The phenomenon in this research was that KPP Pratama Jakarta Cakung had implemented a volunteer tax program to facilitate the public in reporting their Annual Tax Returns (SPT). However, many individual taxpayers still needed to be made aware of their obligations to write their Annual Tax Returns. This study aimed to determine the effectiveness of the tax volunteer program in increasing the compliance of annual SPT reporting for individuals at KPP Pratama Jakarta Cakung and to find out the efforts and obstacles in implementing the volunteer tax program. This study employed a descriptive qualitative research method. The data collection techniques from this study were interviews, observation, and documentation. The study results showed that the tax volunteer program has effectively increased compliance with annual SPT reporting for individuals at KPP Pratama Jakarta Cakung. However, it has yet to be able to improve taxpayer compliance. It could be seen from the compliance ratio of individual taxpayers, which was still very low due to the lack of knowledge and awareness of taxpayers in reporting their Annual Tax Returns promptly, many taxpayers who were concerned about the confidentiality of financial information, and the disruptions on the DGT Online server. Several efforts made by KPP Pratama Jakarta Cakung were the tax volunteers and tax extension officers should get closer to taxpayers by providing outreach and information so the  taxpayers report their Annual SPT on time; providing professional and trustworthy services, and making improvements to the DGT Online server
Analisis Implementasi Kebijakan Peraturan Gubernur Provinsi Dki Jakarta Nomor 90 Tahun 2018 Tentang Peningkatan Kualitas Permukiman Dalam Rangka Penataan Kawasan Permukiman Terpadu Di Kampung Kwitang Jakarta Pusat Ramadhan Maksum Prayitno; Samsudin Samsudin
Jurnal Ilmu Administrasi Publik Vol 2, No 5: September 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i5.2957

Abstract

The author of this study presents the topic titled Analysis on Implementation of Governor of Special Capital Region of Jakarta Province Regulation Number 90 Tahun 2018 on Improvement of Quality Settlement in Integrated Settlement Management in Kampung Kwitang Central Jakarta by viewing the phenomenon particularly the accidental fire which burned down 31 houses of the residents situated at Jl. Kembang V Kwitang Village Senen Sub-District Central Jakarta Administrative City On 13 March 2021 and affected 67 household heads and 201 lives, the author is concerned with discovering the implementation, constraints and solutions to rebuild the burned-down settlement area. To study this, the author employed the theory of policy implementation according to Edward III. This method used in this study is descriptive with qualitative approach. The result of the research suggests that the Governor Regulation Number 90 of 2018 in Kampung Kwitang has been properly implemented and the objection by several local residents to 30-cm backward movement of house borderline for public road expansion was amicably resolved with a solution acceptable to all relevant parties
Analisis Pengawasan Pemungutan Pajak Air Tanah Dalam Meningkatkan Penerimaan Pajak di Inspektorat Jakarta Tahun Anggaran 2022 Yuliana, Yuliana; Zahran, Wahidin Septa
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.v4i2.3741

Abstract

Groundwater Tax with DKI Jakarta Provincial Regulation No. 17 of 2010 Article 1 paragraph 9 explains that groundwater tax is a tax on the collection and or utilization of groundwater. Based on observations and interviews, several problems were identified, namely that there are still many groundwater taxpayers who are not aware of their tax rights and obligations, less than optimal supervision from the government, especially the Inspectorate to groundwater taxpayers, lack of education or socialization to taxpayers, and lack of communication between the government and taxpayers. The research method used is qualitative with a descriptive analysis approach. In this study the authors used a qualitative approach because the problems raised were directly related to humans fundamentally which depended on research and observation. The results of the research that the author conducted then the author interpreted the answers given by the informants, either through interviews, or observing data or written documents related to the Analysis of Groundwater Tax Collection Supervision in Increasing Groundwater Tax Revenue by the Jakarta Inspectorate. The author uses Quible's theory in Khaerul Umam (2014) which consists of 4 indicators, namely supervised factors, where before supervision is carried out, officers who will carry out supervision should be given an understanding of what factors will be supervised, identification of expected results. Unclear identification of parameters regarding the desired results of the work activities carried out makes supervision will not run effectively, Performance measurement. Before actual results and desired results are compared, actual results must be measured. In some cases, this measurement also explains the quantity output, and Corrective action applications, where corrective action or evaluation needs to be taken to minimize the potential that occurs by implementing what is deemed necessary
Analisis Efektivitas Kebijakan Pajak Hiburan Berbasis E-Pos Dalam Meningkatkan Penerimaan Pajak Di Masa Pandemi Covid-19 Pada Badan Pendapatan Daerah DKI Jakarta Tahun 2020 Alina Christyan Seso; Notika Rahmi
Jurnal Ilmu Administrasi Publik Vol 1, No 3: Mei 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i3.2827

Abstract

The background of this research is that there are still many difficulties faced by entertainment taxpayers in paying e-POS-based entertainment taxes due to lack of knowledge in using technology so that many taxpayers do not report their taxes, causing a decrease in tax compliance and impacting entertainment tax revenues. This study aims to analyze the effectiveness of the e-POS-based entertainment tax policy, supporting entities, inhibiting entities, and the efforts made in realizing the effectiveness of e-POS-based entertainment tax policies. The results of this study indicate that (1) the e-POS-based entertainment tax policy during the Covid-19 pandemic by the Regional Revenue Agency of DKI Jakarta has been running smoothly; (2) factors that support the effectiveness of the e-POS-based entertainment tax policy are e-POS equipment, free communication networks, and the availability of technicians for equipment maintenance; and (3) the inhibiting factors for the effectiveness of the e-POS-based entertainment tax policy are equipment damage, network disturbances, and lack of knowledge of taxpayers. Suggestions in this study are for the Regional Revenue Agency of DKI Jakarta to (1) increase campaign to taxpayers, (2) increase supervision to minimize interference, and (3) further improve the quality of human resources, especially taxpayer knowledge in the use of technology.
Evaluasi Pelaksanaan Pemungutan Pajak Bumi Dan Bangunan Pedesaan Dan Perkotaan Di Kota Bekasi Tahun 2021 Ahmad Kasyfi Badri Ali; Dwikora Harjo
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.v3i1.3134

Abstract

This study aimed to find out the evaluation of the collection of Urban Rural Land and Building Tax (PBB-P2) in Bekasi City in 2021 by using a qualitative descriptive method.The data collection was carried out through field observations at the Bekasi City Regional Revenue Agency (Bependa) office; interviews with informants consisting of the Head of the Tax Collection and Retribution Sub- Section for Bapenda Bekasi City, Academic Lecturers at the Institute of Social Sciences and Management Stiami, and three taxpayers; and documentation. The theory employed was Bridgman & Davis (2000). The measurements of public policy evaluation generally refer to four main indicators, namely: (1) input indicators, (2) process indicators, (3) output indicators, and(4) outcomes indicators. The results of this study, related to the evaluation of the implementation of the Bekasi Urban Rural Land and Building Tax collection, showed that there were still many people who had not been socialized and knew about the payment procedures for Regulation of Mayor of Bekasi City No. 53 of 2019. Then, the obstacle experienced was the people have not been educated about the payment of Rural and Urban Land and Building Tax. Finally, the effort made by the Government of Bekasi City was working with various agencies to conduct socialization to the people of Bekasi City.This study aimed to find out the evaluation of the collection of Urban Rural Land and Building Tax (PBB-P2) in Bekasi City in 2021 by using a qualitative descriptive method.The data collection was carried out through field observations at the Bekasi City Regional Revenue Agency (Bependa) office; interviews with informants consisting of the Head of the Tax Collection and Retribution Sub- Section for Bapenda Bekasi City, Academic Lecturers at the Institute of Social Sciences and Management Stiami, and three taxpayers; and documentation. The theory employed was Bridgman & Davis (2000). The measurements of public policy evaluation generally refer to four main indicators, namely: (1) input indicators, (2) process indicators,(3) output indicators, and(4) outcomes indicators. The results of this study, related to the evaluation of the implementation of the Bekasi Urban Rural Land and Building Tax collection, showed that there were still many people who had not been socialized and knew about the payment procedures for Regulation of Mayor of Bekasi City No. 53 of 2019. Then, the obstacle experienced was the people have not been educated about the payment of Rural and Urban Land and Building Tax. Finally, the effort made by the Government of Bekasi City was working with various agencies to conduct socialization tothe people of Bekasi City.