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 Kesadaran Pemilik Usaha Rumah Kos Terkait Pajak Hotel Kategori Rumah Kos Dalam Meningkatkan Penerimaan Pajak Hotel Daerah Jakarta Pusat Tahun 2020-2021 Selvina Choirun Ni’mah; Bambang Irawan
Jurnal Ilmu Administrasi Publik Vol 3, No 3: Mei 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i3.3167

Abstract

This study aims to discuss the awareness of Boarding House business owners related to increasing hotel tax revenue in the Central Jakarta area in 2020-2021, as well as knowing what are the internal and external obstacles taxpayers in paying boarding house tax in the Central Jakarta area.this study uses a qualitative approach with descriptive research using data collection  techniques  in  the  form  of  interviews  to  obtain primary data and documentation, observation is done to obtain secondary data. Based on the results of this study, it can be seen that the awareness of Boarding House business owners related  to  hotel  tax  revenues  in  the  category  of  boarding houses in increasing hotel tax revenues in the Central jakarta area in fact from 2020 to 2021 has decreased for hotel tax objects in the category of boarding houses, although the boarding house business owners already understand, but they still cannot carry out their tax obligations due to lack of awareness from the public regarding the importance of paying hotel tax on  the category of boarding houses for local tax revenues in Central jakarta. One of the internal obstacles for taxpayers to pay boarding house taxes is the lack of awareness of taxpayers who register their businesses and also economic factors  caused  by  the  impact  of  the  pandemic.  While  the external constraints for socialization with taxpayers Boarding House has not been maximized, the lack of assertiveness of the government of Central Jakarta Regional Tax Service on the implementation or implementation of the boarding house tax so that there are still many boarding house business owners who shy away from their obligations and are not afraid of the sanctions that will be imposed
STRATEGI PENINGKATAN PELAYANAN PUBLIK DI KOTA BEKASI DALAM RANGKA MENINGKATKAN KESEJAHTERAAN MASYARAKAT Indrijantoro, Widodo; Irwansyah, Iwan
Jurnal Ilmu Administrasi Publik Vol. 5 No. 1: Januari 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v5i1.4533

Abstract

This study aims to analyze strategies for improving public services in Bekasi City in order to improve public welfare. Quality public services are one of the key factors in achieving public welfare, because effective and efficient services can improve the quality of life of the community. This study uses a qualitative approach with a descriptive analytical method, involving in-depth interviews, observations, and documentation analysis to identify the strategies that have been implemented and the challenges faced in public services in Bekasi City. The results of the study indicate that although there have been several efforts to improve the quality of service, such as digitalization of services and infrastructure improvements, there are still obstacles in the form of lack of coordination between agencies, limited human resources, and low levels of public participation in service evaluation. Therefore, a more integrated strategy is needed, increased training for service officers, and increased communication between the government and the community. With the implementation of these strategies, it is hoped that more efficient, responsive, and accountable public services can be created, which in turn can improve the welfare of the Bekasi City community.
Efektivitas Tata Kelola Administrasi Perpajakan Di Direktorat Penanganan Pelanggaran (Studi Kasus Direktorat Penanganan Pelanggaran Di Kementerian Kelautan Dan Perikanan Jakarta) Multi Nopiatin; Winda Wulandari
Jurnal Ilmu Administrasi Publik Vol 3, No 5: September 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i5.3403

Abstract

This study aims to analyze the effectiveness of tax administration governance at the Directorate of Violation Handling. This research method is descriptive qualitative. Data collection techniques using observation, i nterviews and documentation. The informants in this study consisted of 5 (five) people who could provide information about the effectiveness of tax administration governance. The results of this study indicate that the effectiveness of tax administration g overnance at the Directorate of Violation Handling is quite effective where the management is in accordance with applicable tax laws and has used an electronicbased government system. In terms of the period of 1 (one) fiscal year 2022 in achieving the obj ectives of implementing tax administration, it has been said to be effective, but in terms of its objectives it has not been effective, seen from the secondary data owned, there are still records related to errors in inputting tax types, calculating tax am ounts and late tax payments. The importance of soci alization from tax officials at the Directorate General of Taxes related to increasing the ability of employees to understand effective tax administration governance, the need to attend tax classes both on line and offline organized by the Directorate Gener al of Taxes, and the addition of human resources who are experts and competent in taxation.
Efektifitas Aplikasi Alpukat Dalam Meningkatkan Pelayanan Publik Selama Pandemi Covid 19 Pada Kantor Kelurahan Jatipulo Tahun 2022 Lina Herlina; Tulus Santoso
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.v2i3.2932

Abstract

This study aims to determine the effectiveness of the Alpukat Betawi application in improving public services, especially in Kelurahan Jatipulo area during the Covid-19 pandemic. This study used a descriptive qualitative method. The results showed that the application of Alpukat Betawi was good enough in serving the community in Kelurahan Jatipulo during Covid-19 pandemic, although it could not be categorized as effective because there were several Standard Operating Procedures (SOPs) that some people did not understand. The public can download the Alpukat Betawi application on their cellphones or through the website avocado- dukcapil.jakarta.go.id, and log in by entering their NIK (ID number) and password. For those who do not have an account, they can register by filling in their personal data and an active email. The user will get a verification code to input on the registration page. Only then can they enjoy the service. The problem with using the Alpukat Betawi application is that the steps still seem difficult to understand, so many people are hesitant to do the process online. Therefore, the DKI Jakarta City Government must develop the application to be more structured and make it easier for the public to use online services related to population document application.
Analisis Peran Biro Umum Sekretariat Daerah Provinsi DKI Jakarta atas Kebutuhan Pengguna Gedung pada Pemeliharaan dan Perawatan Mekanikal Elektrikal Gedung Kantor Balai Kota Provinsi DKI Jakarta Baskoro Setiyo; Tuswoyo Tuswoyo
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.v1i1.1296

Abstract

The purpose of this research is to identify the role of the general bureau of Jakarta Provincial Secretariat to the needs of building users on mechanical electrical maintenance of Jakarta City Hall Office. This research uses qualitative descriptive method to describe and explain the existing phenomena in detail by using interview as its supporting instrument. This research shows that the general bureau is doing well. It not only performs building maintenance, but also communicates properly, shows effective personality and well personal grooming for professional appearance. Another role of a general bureau officer in carrying out an official event is as a coordinator not only for herself/himself, but also for all related parties. A general bureau officer must be able to establish communication with related parties and act as a mediator, a coordinator, and a manager who organizes the events well. Service is a dynamic state associated with products, services, people, processes, and the environment where its quality assessment is determined at the time it is provided. Assessing service quality considers the role of the community as the service recipient and the officers as the service provider.
Analisis Implementasi Kebijakan Penghapusan Sanksi Adminitrasi Pajak Kendaraan Bermotor Dalam Upaya Meningkatkan Penerimaan Pajak Daerah Di Kantor Samsat Cibinong Bogor Tahun 2021 NURANIS SITI RAHAYU; Licke Bieattant
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.v2i6.2971

Abstract

The purpose of this study was to analyze the implementation of the motor vehicle tax administration sanction elimination policy in an effort to increase local tax revenues at the Cibinong SAMSAT office in Bogor in 2021 and to find out the inhibiting factors and efforts of the West Java provincial government in overcoming the problems in the implementation of the motor vehicle tax administration sanction elimination policy in an effort to increase local tax revenues at the Cibinong SAMSAT office Bogor in 2021. This study used a qualitative approach with a descriptive type and data collection techniques in the form of interviewing informants to obtain primary data and documentation to obtain secondary data. The results of this study indicate that based on the data on the number of motorized vehicle taxpayers and data on income recapitulation or motor vehicle tax revenue in 2016-2021, the contribution of the policy of eliminating motor vehicle tax administrative sanctions to the regional tax revenues in 2021 at the Cibinong SAMSAT office in Bogor has fluctuated. Collaboration has been carried out by the Cibinong SAMSAT office in Bogor and several related agencies such as the police, Jasa Raharja, PUSDATIN (Data and Informatics Center), and the Information and Statistics Communications and Statistics Sub-dept, to campaign for policies to eliminate motor vehicle tax administration sanctions. Installation of banners and campaigns in print and internet media have also also carried out to build public awareness. However, there are still obstacles such as the lack of adequate facilities and infrastructure to reach a very wide area with a large number of taxpayers
Pengaruh Kualitas Pelayanan, Sanksi Perpajakan, Dan Self Assessment System Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Jakarta Pulogadung Tahun 2022 Melinda, Renny; Susanto, Imam
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.v4i3.3847

Abstract

This study aims to determine the effect of Service Quality, Tax Sanctions, and Self Assessment System on Individual Taxpayer Compliance at Primary Tax Office of Pulogadung, Jakarta in 2022. With a sample consisting of 145 respondents who were selected through a probability sampling technique, namely simple random sampling. A quantitive approach was used in this research, with a questionnaire as a research instrument. The result of this study indicate that the service quality has a positive and significant effect on taxpayer compliance with a value 30,3%. Tax sanctions has a positive and significant effect on taxpayer compliance with a value 22,8%. And the self assessment system has a positive and significant effect on taxpayer compliance with a value 49%. While the service quality, tax sanction, and self assessment system has a positive and significant effect on taxpayer compliance with a value 55% and the remaining 45% is influenced by other variables outside the research.
Analisis Penerapan Inovasi Administrasi Perpajakan Dalam Optimalisasi Penerimaan Pajak Di Era Revolusi 4.0 Hannah Dwi Widyaninngsih; Notika Rahmi
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.v1i4.2845

Abstract

Innovation in tax administration is a method to improve public welfare in any aspect, especially in tax income. The implementation, supervision, and control in tax collection can improve the involvement of taxpayers which currently is information technology - based. In the 4.0 industrial revolution era wh ich is all-technology, this is a new breakthrough to minimize deviation cases on tax income. The research questions are: how is the implementation of tax administration innovation in the optimization of tax income in the 4.0 industrial revolution era, what are the obstacles faced in the implementation of tax administration innovation in the optimization of tax income to improve taxpayer’s compliance in the 4.0 industrial revolution era, and what are the efforts to overcome the obstacles faced in the implementation of tax administration innovation in the optimization of tax income to improve taxpayer's compliance in the 4.0 industrial revolution era? This research was conducted using qualitative approach and descriptive method. The result of the research showed that the implementation of tax administration innovation in the optimization of tax income in the 4.0 industrial revolution era at the Regional Office of Directorate General of Tax in Central Jakarta had performed well; however, there were still problems such as system issue and hacker attack.
Implementasi Kebijakan Insentif Pajak Penghasilan Final Bagi Pelaku Usaha Mikro Kecil Dan Menengah (UMKM) Pada Masa Pandemi Covid 19 Di KPP Pratama Bekasi Utara Tahun 2019-2021 Linda Puji Lestari; Mainita Hidayati
Jurnal Ilmu Administrasi Publik Vol 3, No 3: Mei 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i3.3157

Abstract

The phenomenon of this study was that there were still many MSMEs that have not utilized and could not take advantage of incentive policy as they did not know the mechanism in detail. Moreover, the realization report mechanism which was too complicated made the incentive policy could not be implemented properly. The objective of this study were to find out the implementation of the incentive policy of final income tax (PPH) for MSMEs during the Covid-19 pandemic at KPP Pratama North Bekasi in 2019-2021, as well as the obstacles and effort faced in implementing this policy. The data were analyzed by employing a qualitative method. The results of this study showed  that the implementation of the incentive policy of the final PPH has not gone well. It could be seen by the existence of several indicators based on George Edward III's theory, namely the lack of optimal socialization from each region in providing education about the use of the incentive policy of the final PPH, low awareness, taxpayers’ compliance, the taxpayers attitude who was still clueless in online realization reports through the DGT Online website. In addition, this could also be seen based on the data on the the number of taxpayers reporting MSME DTP Tax Incentives in 2020 as many as 598 of the totals who submitted applications of 844 with an incentive realization of Rp. 2,705,657,325, and the number of registered MSME taxpayers at KPP Pratama North Bekasi was 3,106.
ANALISIS IMPLEMENTASI KEBIJAKAN PAJAK PERTAMBAHAN NILAI ATAS TRANSAKSI E-COMMERCE DALAM MENINGKATKAN POTENSI PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA JAKARTA PASAR REBO TAHUN 2023 Hamidah, Prita; Ramdan, Alief
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.v4i6.4413

Abstract

Internet technology is changing the global economy through e-commerce, including distribution, purchasing, delling and marketing of services. The growth of online commerce has an impact on increasing the number of e- commerce business actors and e-commerce transactions that exceed conventional traders. With the increasing number of taxpayers, it a also important to ensure compliance and awareness of their tax obligations. This research aims to analyze the implementation of the Value Added Tax (VAT) policy on e-commerce transactions, as well as identify the factors inhibiting and driving the implementation of the VAT policy to increase the potential for tax revenue at KPP Pratama Jakarta Pasar Rebo in 2023. Using qualitative research methods, namely using techniques data collection through interviews, observation and documentation. The research results show that the implementation of e-commerce transaction policies at KPP Pratama Jakarta Pasar Rebo is quite good in terms of resources. However, communication between officers and taxpayers is still lacking and taxpayers do not fully understand the policy. Inhibiting factors include low taxpayer awareness, lack of knowledge and understanding, and minimal supervision from tax officers. Driving factors include collaboration with e-commerce platforms to carry out outreach and persuasive approaches to taxpayers to increase tax awareness and compliance, which ultimately increases tax revenues.