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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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Pengaruh Pengetahuan dan Digitalisasi Terhadap Kepatuhan Wajib Pajak Orang Pribadi di PT. Denki Engineering Azzahra, Salsabila; Krishantoro, Krishantoro
Jurnal Ilmu Administrasi Publik Vol. 4 No. 5: September 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i5.4205

Abstract

This research aimed to determine the influence of knowledge and digitalization on individual taxpayer compliance at PT. Denki Engineering. The research method used in this research was a quantitative approach. The type of research used in this research was descriptive. The population used in this research was a saturated population who were employees at PT. Denki Engineering. The data collection technique in this research used non-probability sampling with a saturated sample method with a sample of 70. The data analysis used was multiple linear regression analysis using IBM Statistics version 26 software. The research results showed that there was a partial positive and significant influence between the knowledge variable on compliance 0f 46.8%, there was a partial positive and significant influence between the digitalization variable on compliance of 50.1%, there was a partial positive and significant influence between the knowledge variable and digitalization on compliance of 54.8%, the remaining of 45.2% was influence by other variables that were not examined in this research.
Analisis Efektivitas Pemeriksaan Pajak Di Masa Pandemi Covid 19 Dalam Rangka Meningkatkan Target Penerimaan Pajak Studi Kasus Pada KPP Pratama Jakarta Pasar Rebo Elisa Andriani a; Notika Rahmi
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.v1i5.2867

Abstract

Taxes are obligations that must be paid by the public, both individuals and entities, from their income or income for the government. During the Covid-19 pandemic, mobility is disrupted and has an impact on tax audits. This study aims to analyze the effectiveness of tax audits during the Covid-19 pandemic in order to increase the target of tax revenue, a case  study  at  KPP  Pratama  Jakarta  Pasar  Rebo.  Data  collection techniques  in  this  study  were  conducted  by  means  of  interviews, observation and documentation. Technical data analysis in this study was  carried  out  by  means  of  qualitative  descriptive  research.  The results  of  this  study indicate that  inspections  during  the COVID-19 pandemic are considered ineffective because there are inhibiting factors that occur during tax audits such as PCR or swab tests before entering the  company,  incomplete  tax  documents,  termination  of  finance/tax employees due to income. decreased during the COVID-19 pandemic. During the COVID-19 pandemic, the efforts made by the KPP  Pratama Jakarta Pasar Rebo were very optimal, inspections were carried out online such as zoom meetings. Inspection documents can also be sent via email or through the post office etc.
Analisis Strategi Pemungutan Pajak Restoran dalam Meningkatkan Pendapatan Asli Daerah Dimasa Pandemi Covid-19 (Studi Kasus Bapenda Kota Bekasi Tahun 2021) Putri Harisah Tastiah; Daryanto Hesti Wibowo
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.v3i4.3275

Abstract

The more advanced business development of the food and beverage industry should be able to increase local revenue but during the pandemic restaurant tax revenue declined sharply so the government issued policies and tried to improve restaurant tax collection strategies. The purpose of this study was to analyze the strategy of restaurant tax collection in increasing local  revenue  during  the  Covid-19  pandemic  (Case  Study  of Bekasi city Bapenda in 2021), the obstacles faced, and efforts to overcome these obstacles. Methods This study uses  qualitative research methods are descriptive. In this study the data collection techniques used are observation, interviews, documentation. The data source consists of primary data in the form of observation and documentation, and secondary data in the form of interviews with informants. The results of this study indicate that (1) the restaurant tax collection strategy in increasing local revenue during the pandemic has been going well with the indicators that are run. (2) the obstacles faced by the Bekasi City Regional Revenue Agency in collecting restaurant taxes during the covid-19 pandemic are many restaurants that cannot  pay taxes. This is because the restaurant is empty of visitors, the restaurant's operational schedule is limited and the opening and closing hours are limited so that the income or turnover received cannot cover operational costs, a drastic decrease in the number of receipts, conditions for the implementation of business activities are not optimal, making the economy unstable.
Analisis Efektivitas Pemanfaatan Kebijakan Insentif Pajak Penghasilan Final Ditanggung Pemerintah Di Masa Pandemi Covid-19 Pada Kantor Pelayanan Pajak Pratama Jakarta Pasar Rebo Tahun 2020 Siti Humairoh; Ajat Sudrajat
Jurnal Ilmu Administrasi Publik Vol 2, No 1: Januari 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i1.2901

Abstract

The Covid-19 pandemic in Indonesia has greatly affected the national economy, many taxpayers have lost their income. Regarding the impact of Covid-19, the government provides final income tax incentives borne by the government which aims to ease the tax burden and support the efforts of taxpayers to survive during the Covid-19 pandemic. This study aims to analyze the Effectiveness of Utilization of the Government's Final Income Tax Incentive Policy during the Covid-19 Pandemic at KPP Pratama Jakarta Pasar Rebo 2020. The data collection techniques in this study were carried out by means of interviews and documentation. This research method uses a qualitative descriptive method. The results of this study indicate that the use of final income tax incentives is still not effective because there are obstacles that occur, such as many taxpayers who have not reported the realization of incentives regularly and do not understand the procedures for using tax incentives. Efforts that can be made to overcome obstacles by sending a Letter of Request for Explanation of Data and Information (SP2DK) to taxpayers who have not reported the realization of incentives and conducting more intense socialization to taxpayers.
Evaluasi Kebijakan Pendidikan Melalui Sistem Zonasi Di Indonesia Indah Wahyu Maesarini; Samsudin Samsudin
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.v3i6.3472

Abstract

The zoning system is still a mainstay in implementing student admissions in Indonesia. It cannot be denied that this zoning system gives hope to the community that it will be easier to get a decent school based on where the students live. The reality in the field shows the tendency for malpractice and maladministration to occur from the implementation of the zoning system, where the zoning system becomes an opening for fraudulent actions by a number of individuals who take advantage of the weaknesses of this system. This existing condition requires immediate handling through an evaluation of the existing zoning system implementation policy. By using the concept of public policy evaluation and literature studies, it was found that there are 4 things that need to be considered in carrying out evaluations on the implementation of zoning system policies, including: explanation, audit compliance, and accounting. Future suggestions require a unified perception of the importance of changing the stigma of favorite schools by opening more state schools to avoid thinking that the school is the best among the best. Officer compliance with controlling existing implementation is carried out in conjunction with evaluation of findings in the field for future improvements. The availability of an audit function is important as the final bulwark for punishment of violations in the field through firm action.
Evaluasi Penerimaan Bea Perolehan Hak Atas Tanah Dan Bangunan (BPHTB) Di Kabupaten Bekasi Tahun 2020-2021 Nimas Saputri; Ratih Kumala
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.v2i4.2945

Abstract

BPHTB (Fees for Acquisition of Land and Building Rights) is a tax that must be paid by those who carry out rights transfer transactions directed to BPHTB taxes, including buying and selling, grants, inheritance, exchange, etc. As is known in 2020- 2021 the whole world, including Indonesia itself, was hit by the Covid-19 pandemic. At that time, the BPHTB collection in Indonesia was always over target. The purpose of this study was to determine the evaluation of BPHTB collection at the Regional Revenue Agency (Bapenda) of Bekasi Regency in 2020-2021. The research was conducted at the Bapenda of Bekasi Regency using qualitative methods to find out what kind of programs and systems they are running. The data was obtained from interviews with several sources. The results of this study indicate that the evaluation of the collection of Fees for Acquisition of Land and Building Rights in Bekasi Regency in 2020-2021 was implemented properly, where the collection of BPHTB was in accordance with applicable procedures, and during the Covid-19 pandemic this was done online. The local government should try to reduce the market price or transaction value and increase the Acquired Value of Non- Taxable Tax Objects (NPOPTKP) from Rp.60,000,000 to Rp.80,000,000. BPHTB revenue in 2020 exceeded the target, which was Rp.954,288,497,549 or 127% of the revenue target of   Rp.750,000,000,000,000.   Meanwhile,   in   2021   BPHTB revenue in Bekasi Regency was only able to be realized in the amount of Rp. 909,108,452,353 or 99% of the specified target of Rp. 915,000,000,000. The obstacles that arose were limited operating hours, BPHTB validation, difficulties in determining transaction values, and delays in property activities. Efforts that should be made are to implement health protocols, apply online BPHTB validation, provide counseling, and reactivate property activities.
Analisis Pelaksanaan Sistem Keuangan Berbasis Web Menunjang Kinerja Kelurahan Duren Tiga di Kecamatan Pancoran Dwi Ratnasari; Dodi Rahmat Setiawan
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.v1i2.2688

Abstract

Duren Tiga Village, Pancoran District, South Jakarta Administrative City is a Regional Performance Unit (SKPD) of DKI Jakarta Province. The method used in this study is a qualitative approach. Data collection techniques are carried out by observation, interview and documentation techniques. The research informants were 1 (one) Secretary of Duren Tiga Village, 1 (one) Head of Duren Tiga Village Section, 1 (one) Treasurer of Duren Tiga Village, 1 (one) Non ASN / Honorary Staff and 1 (one) Academic. The results of the study show that (1) The implementation of the Web-Based Financial System in Duren Tiga Village is very influential on employee performance. (2) Constraints found in implementing a web-based financial system in Duren Tiga Village are Internet Network Connection, Error System and Employee Performance (3) Efforts made to deal with obstacles found in the Duren Tiga Village Financial System Implementation are the provision of facilities adequate, smooth internet network connection and good employee cooperation and coordination.
Implementasi Kebijakan Perhitungan Pajak Penghasilan Youtuber Orang Pribadi Di Indonesia Dengan Norma Perhitungan Penghasilan Liska Kamal; Manita Hidayati
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.v3i1.2987

Abstract

Background: The phenomenon in this study is the increasing number o Indonesian people who become YouTubers. YouTuber is someone who makes videos to be uploaded to YouTube for all other YouTube users to see. The income earned by YouTubers for their videos should be subject to tax in accordance with applicable regulations. Purpose: The purpose of this study is to determine the implementation of the individual YouTuber income tax calculation policy in Indonesia with the net income calculation norms, along with the obstacles and efforts made by the DGT and tax offices in implementing the tax policy. Result: This research is a type of descriptive research in which the data are analyzed qualitatively. The results of this study indicate that the basis for imposition of YouTuber's income tax is PER- 17/PJ/2015 where the tax is calculated using the net income calculation norms. However, in its implementation there are still many YouTubers who do not understand the procedure for calculating taxes from income they earn from Google AdSense. As a result, YouTubers are not aware of their tax rights and obligations.
Pengaruh Cukai Hasil Tembakau, Pendapatan Per Kapita, Produksi Tembakau, dan Konsumsi Rokok Terhadap Pajak Rokok di 15 Provinsi Produsen Tembakau Terbesar di Indonesia Tahun 2016-2019 Anggraeni, Wahyu; Bieattant, Licke
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.v4i4.4059

Abstract

Cigarette consumption in Indonesia is increasing every year. In 2018, national cigarette consumption was the highest in the ASEAN region. In 2019, it reached 82.78 (83) cigarettes per week. Even during 2017-2019, expenditure on cigarette consumption was greater than expenditure on rice consumption. However, the steps taken by the Indonesian government such as adjusting the tobacco product excise (CHT) tariff and setting a cigarette tax of 10% of the excise have not been able to reduce cigarette consumption in the country. This study aims to analyze the effect of tobacco product excise (CHT), per capita income, tobacco production, and cigarette consumption on cigarette taxes in the 15 largest tobacco producing provinces in Indonesia in 2016-2019. This study used secondary data obtained from various related agencies and methods of Random Effect Model (REM) or Estimated Generalized Least Square (EGLS). The results showed that the tobacco production variable had a positive and significant effect on cigarette taxes. Meanwhile, tobacco product excise (CHT), income per capita, and cigarette consumption had a positive and insignificant effect on cigarette taxes. Based on the F test, all independent variables in this study simultaneously had a significant effect on cigarette taxes. R- squared value of 0.267094 means that 26.7% of the models in this study can be explained by independent variables, while the remaining 73.3% are explained by other variables outside of thisstudy.
Pengaruh Transparansi Pengelolaan Pajak Dan Keadilan Pajak Terhadap Kepercayan Wajib Pajak Pada Kpp Pratama Tangerang Timur Tahun 2020 Agus Maulani; Novianita Rulandari; Rahardi Pratomo
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.v1i5.2858

Abstract

This research was conducted in Pratama East Tangerang Tax Service Office (KPP), and was intended to gain insight on how tax management transparency andtax equity affects taxpayers' trust. This was a quantitative research and the data was gathered through survey analysis. The research sample was taxpayers of KPP Pratama East Tangerang, from which there were 100 respondents. The data was then analyzed using multiple linear regression. The writer used SPSS 25 for this research. The results showed that Tax Management Transparency (X1) did not significantly affect Taxpayers' Trust (Y) towards KPP Pratama, East Tangerang— 21 ,9%— and the rest (78, 1%) was affected by other factors outside the scope of this research that was not further researched by the writer. Tax Equity (X2) also did not significantly affect Taxpayers' Trust (Y) towards KPP Pratama, East Tangerang, by only 28,4%; the rest (71 ,6%) was affected by other factors outside the scope of this research that was not further researched by the writer. The last, both Tax Management Transparency (X1) and Tax Equity (X2) did not significantly affect Taxpayers' Trust (Y) towards KPP Pratama, East Tangerang, by only 32,7%; the rest (67,3%) was affected by other factors outside the scope of this research that was not further researched by the writer.

Page 16 of 34 | Total Record : 340

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