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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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Efektivitas Pelaksanaan Pembebasan Administratif Bea Balik Nama Kendaraan Bermotor Penyerahan II Dalam Meningkatkan Penerimaan Pajak Daerah Tahun 2018-2020(Studi Pada Pusat Pengelolaan Pendapatan Daerah Wilayah Kota Bekasi) Jeksi Mukri Artati; Mainita Hidayati
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.v1i4.2847

Abstract

This study aims to determine the effectiveness of the implementation of the administrative fee exemption for motor vehicle transfer II in 2018-2020 at the Regional Revenue Management Center (P3DW) of Bekasi City. In this study, the author uses Duncan's theory of effectiveness measurement which includes achievement, goals, integration, and adaptation. The approach used in this study is a qualitative approach with a descriptive method. Data was collected through observation, documentation, and interviews. The results of this study indicate that the implementation of the Administrative Fee Exemption for Motor Vehicle Transfer II (BBN-KB II) in Bekasi City has been effective. This is evidenced by the ability of Bekasi City’s P3DW in realizing tax revenues so that it exceeds the expected target. However, in its implementation, the campaign carried out by P3DW is still lacking because there are still some taxpayers in Bekasi City who are not aware of the program. The obstacles encountered are the financial problems of the taxpayers of motor vehicle transfer II, the lack of campaign and education to taxpayers, the incompleteness of the taxpayer's document requirements because their Motor Vehicle Ownership Book is still with the leasing company.
Analisis Pengawasan Pajak Air Tanah Untuk Meningkatkan Pendapatan Asli Daerah Di Badan Pendapatan Daerah Provinsi DKI Jakarta Tahun 2018 – 2020 Siti Julaiha; Aiat Sudraiat
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.v3i3.3159

Abstract

The purpose of this research is to analyze how to monitor the land water tax in the District Revenue Agency of the Province of Jakarta, to analyze the obstacles experienced by the fiscal authorities against taxpayers who avoid land water tax, and to analyze supporting factors that can optimize the monitoring of land water. This research uses a qualitative approach with observation techniques and in-depth interviews with the Head of the Executive Unit of the Data and Revenue Information Center of the DKI Jakarta Provincial Income Agency, academics, and taxpayers. The results of this study concluded that groundwater tax supervision has been sufficient. The problems that are faced are in the unit of tax recovery service in the area where the amount of SDM is minimal, while the number of tax obligations in one area of UPPPD is many. Another obstacle is the condition of the COVID-19 pandemic, where the activities of the community are limited and do not allow for the fiscal services to be performed directly. Efforts undertaken in the face of barriers in the Land and Water Tax Surveillance in the District Revenue Agency of DKI Jakarta should continue to perform optimal surveillance under any circumstances, as well as transform all types of regional taxes digitally or through the website. Recommendations for the Regional Revenue Agency of DKI Jakarta to promptly increase the amount of taxation (human resources), as well as monitoring to improve compliance, should be held. Socialization and special attention related to taxpayers who have not yet understood taxation are needed to increase taxpayer awareness and help them fulfill their tax obligations.
Analisis Penerapan Penagihan Pajak Reklame Dengan Surat Teguran Dalam Upaya Meningkatkan Penerimaan Pajak Daerah Di Unit Pelayanan Pemungutan Pajak Daerah Kecamatan Cilandak Tahun 2019-2022 Adilah, Dante Apra; Andrayanti, Iin; Prehantio, Tri Waluyo
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.v4i6.4421

Abstract

This research aimed to analyze the implementation of billboard tax billing with a letter of reprimand in order to increase local tax revenue at the regional tax collection service unit in Cilandak sub-district in 2019-2022, also to analyze inhibiting entities and efforts made in the implementation of the billboard tax billing with a letter of reprimand. The phenomena of this research include the non-compliance of billboard taxpayers, the overdue billboard licenses, the mismatch of billboard taxpayers data, the limited financial capacity of billboard taxpayers, the lack of understanding on the regulations and the limited human resources (HR). The research method used was the qualitative with the descriptive research type. In this research, it used data collection methods in form of observations, interviews, and documentations. Data analysis techniques used were data collection, data reduction, data presentation, and conclusion drawing. The result of this study indicated that billboard tax billing with a letter of reprimand at the regional tax collection service unit in Cilandak sub- district had been running in accordance to the existing regulation, however it had not yet run optimally as targeted; thus it had not increase the tax revenue in the regional tax collection service unit in Cilandak sub-district and the socialization program carried out benefited the billboard taxpayers although not all billboard taxpayers knew the aforementioned socialization program. Obstacles occured were the mismatch of billboard taxpayers data, the lack of understanding on the regulations, the limited financial capability, and the limited human resources (HR). Efforts made were increasing education on the billboard taxpayers by conducting socializations on the billboard taxpayers more intensively, utilizing the current technology and increasing the existing resources in the implementation of billboard tax billing with a letter of reprimand.
Analilis Intenfikasi Wajib Pajak Orang Pribadi Karyawan Dalam Upaya Meningkatan Penerimaan Pajak Penghasilan Pada KPP Pratama Bekasi Utara Tahun 2018 – 2020 Mella Wati; Dwikora Harjo
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.v2i1.2893

Abstract

The phenomenon in this study is that there is still a lack of knowledge on the intensification of individual taxpayers at KPP Pratama Bekasi Utara in fulfilling their tax obligations, seen from the results of the percentage realization of tax revenues in 2018 of 94.24%, and 2019 an increase of 101,  21%, and in 2020 entering the era of the covid-19 pandemic, the percentage of realized receipts decreased to 89.84%.   The purpose of this research is to find out and analyze the implementation of the intensification of individual employee taxpayers in an effort to increase income tax receipts at the KPP Pratama North Bekasi in 2018-2020.   The method of analysis uses qualitative.   The results of this study indicate that the Intensification of Individual Employee Taxpayers at KPP Pratama Bekasi Utara in 2018-2020 has not been fully in accordance with the procedures for intensification activities that have been set
Pengaruh Beban Kerja Dan Motivasi Kerja Terhadap Kinerja Petugas Pemadam Kebakaran Dinas Penanggulangan Kebakaran Dan Penyelamatan Sektor Johar Baru Desak Gede Roche Dian Novita; Dicky Almiftah
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.v3i5.3405

Abstract

This research aims to analyze and measure the effect of workload and work motivation on the performance of firefighters in the Fire and Rescue Service of the Johar Baru sector. The sample consisted of 44 fire department employees selected through saturated sample technique which took the entire population as a sample. Data were collected through questionnaires and analyzed using multiple regression analysis techniques using the SPSS for Windows ver. 26. The results showed that: (1) workload has a positive and significant influence of 40.5% with a  significance value of 0.000, (2)  work motivation has a positive and significant influence of 21.6% with a significance value of 0.004, and (3) simultaneously, workload and work motivation have a positive and significant influence on performance of 48.4% with a significance value of 0.000.
Pengaruh Pendidikan dan Pelatihan Terhadap Peningkatan Kompetensi Pegawai di Badan Kepegawaian dan Pengembangan Sumber Daya Manusia (BKPSDM) Kota Bekasi Medline Chatelya; Diana Prihadini; Krishantoro Krishantoro
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.v2i3.2934

Abstract

The objective of this study is to find out the influence of education and training to increasing of employee competence at Manpower and Human Resource Development Agency (BKPSDM) of Bekasi City. This study used quantitative research method. The data was collected from questionnaire and literature. The population in this study is Government Employees at the Manpower and Human Resource Development Agency (BKPSDM) of Bekasi City. Sampling technique used in this study is total sampling with sample totalled 58 samples. Result of this study identified that education and training at the Manpower and Human Resource Development Agency (BKPSDM) of Bekasi City has significant influence to increasing employees competence.
Analisis Efektivitas Anggaran pada Suku Badan Kesatuan Bangsa dan Politik Kota Administrasi Jakarta Pusat Tahun 2017 – 2019 Sahroni Sahroni; 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.v1i1.1298

Abstract

Dari penelitian yang telah dilakukan maka dapat ditarik kesimpulan bahwa:Pada dasarnya pelaksanaan anggaran pada Suku Badan Kesatuan Bangsa dan Politik Kota Administrasi Jakarta Pusat telah mengacu pada Peraturan Gubernur Provinsi DKI Jakarta Nomor 142 Tahun 2013 tentang Sistem dan Prosedur Pengelolaan Keuangan Daerah sebagaimana telah diubah dengan Peraturan Gubernur Nomor 161 Tahun 2014 dan SK Gubernur Provinsi DKI Jakarta tentang Kuasa Pengguna Anggaran pada Satuan Kerja Perangkat Daerah. Namun penerapan anggaran yang berbasis kinerja atau yang berorientasi pada hasil, masih kurang. Dari hasil pengamatan bahwa meskipun sudah ada Peraturan Gubernur tentang Standar Belanja, namun dalam pelaksanaannya masih ada belanja yang tidak sesuai dengan Analisis Standar BelanjaTerdapat berbagai hambatan yang terjadi dalam pelaksanaan anggaran pada Suku Badan Kesatuan Bangsa dan Politik Kota Administrasi Jakarta Pusat. Hambatan internal yaitu terjadinya penurunan efektivitas pelaksanaan, sebagian besar dikarenakan oleh faktor sumber daya manusia yang kurang berkompeten, dimana sumber daya manusia yang kurang berkualitas. Selain itu terdapat hambatan lain yaitu kekurangan sumber daya manusia, dan juga sarana dan prasarana yang kurang memadai. Adapun hambatan eksternal yaitu intoleransi; lunturnya rasa cinta tanah air, lemahnya implementasi nilai-nilai pancasila; kuatnya arus globalisasi; fanatisme kedaerahan; kesenjangan sosial dan keadilan; kurangnya pemahaman wawasan kebangsaan; masih kurangnya koordinasi antar pelaku pembangunan; pembinaan ormas belum optimal; kesadaran ormas untuk mendaftar; masih maraknya peredaran narkoba, premanisme, radikalisme, terorisme, tawuran pelajar dan tawuran antar warga/ kelompok; kurangnya keterlibatan masyarakat dalam deteksi dini dan cegah dini; kesenjangan sosial; kurangnya lapangan pekerjaan; fanatisme kedaerahan/ primodialisme; dan masih kurangnya partisipasi politik masyarakat.Upaya yang dilakukan dalam rangka meningkatkan efektivitas anggaran yaitu penerapan manajemen berbasis kinerja pencegahan korupsi pada proses pengadaan barang dan jasa; peningkatan kesadaran anti korupsi; peningkatan kemampuan teknis aparatur;penanganan pengaduan masyarakat melalui system Citizen Relation Management(CRM); mengoptimalkan partisipasi masyarakat (civil society); melaporkan harta kekayaan penyelenggara negara; membuat     penetapan kinerja secara berjenjang; meningkatkan kualitas pelayanan publik; menerapkan kesederhanaan serta penghematan; konsistensi antara perencanaan, penganggaran, pelaksanaan,dan pengawasan; penggunaan sumber daya secara efisien, efektif, berkeadilan, dan berkelanjutan; menerapkan prinsip pemerintahan elektronik ataue- government.SaranBerdasarkan kesimpulan diatas, maka masukan atau saran yang dapat peneliti berikan adalah:Efektifitas pelaksanaan anggaran dapat dikatakan mengalami perbedaan capaian serapan pada masing-masing tahun yang disebabkan oleh beberapa masalah. Dengan adanya masalah tersebut maka disarankan kepada Suku Badan Kesatuan Bangsa dan Politik Kota Administrasi Jakarta Pusat yaitu dengan cara terus memperbaiki kinerja terutama dalam bidang pengelolaan anggaran.Salah satu hambatan dalam efektivitas anggaran adalah faktor sumber daya manusia yang kurang berkompeten, dimana sumber daya manusia yang kurang berkualitas. Untuk mengatasi hal tersebut sebaiknya diadakan pelatihan untuk meningkatkan kualitas sumber daya manusia khususnya para pegawai yang berada di posisi sebagai pengelola anggaran. Pelatihan bisa dilakukan secara periodik agar pegawai dapat terus meningkatkan kemampuannya dalam mendukung efektivitas anggaran.Dari berbagai upaya yang telah dilakukan dalam rangka meningkatkan efektivitas anggaran, sebaiknya dilakukan evaluasi upaya apa saja yang betul-betul dapat memperlihatkan peningkatan efektivitas anggaran, hal ini dapat dilakukan dengan cara melakukan pengecekan terhadap target dan realisasi anggaran terhadap upaya yang dilakukan.DAFTAR PUSTAKABastian, Indra. 2009. Sistem Akuntansi Sektor Publik. Edisi Ketiga. Jakarta: Penerbit Salemba Empat.Deddi dan Ayuningtyas. 2010. Akuntansi Sektor Publik. Edisi Kedua.Jakarta: Penerbit Salemba Empat.Fadli HS, Ahmad. 2002. Organisasi dan Administrasi. Cet. III, Kediri: Manhalun Nasiin  Press.Halim, A. dan Iqbal, M. 2012. Pengelolaan Keuangan Daerah. Edisi Ketiga. Yogyakarta:  UPP STIM YKPN.Harun. 2008. Reformasi Akuntansi dan Manajemen Sektor Publik di Indonesia. Jakarta:  Penerbit Salemba Empat.Ibrahim, Amin. 2008. Teori dan Konsep Pelayanan Publik Serta  Implementasinya. Jakarta: Mandar Maju.Ihyaul, Ulum, 2009. Audit Sektor Publik Suatu Pengantar. Jakarta: Penerbit Bumi Askara.Mahmudi. 2018. Akuntansi Sektor Pulbik. Edisi Revisi. Yogyakarta: UII Press.Mashun, M et al. 2013.Akuntansi Sektor Publik. Yogyakarta: BPFE.Mardiasmo. 2009. Akuntansi Sektor Publik. Yogyakarta: Andi.Moleong Lexsi. 2015. Prosedur Penelitian Kualitatif. Bandung: AlfabetaPasolong, Harbani. 2012. Teori Administrasi Publik. Yogyakarta: AlfabetaPeraturan Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi PemerintahanSiregar, Baldric. 2017. Akuntansi Sektor Publik. Edisi kedua. Yogyakarta: UPP  STIM YKPN.Soewarno Handayaningrat. 2006. Pengantar Studi Ilmu Administrasi dan Manajemen.  Jakarta: Gunung Agung.Sondang P. Siagian. 2014. Manajemen Sumber Daya Manusia. Bandung: Pustaka SetiaSugiyono. 2010. Statistika Untuk Penelitian Kualitatif. Bandung: Alfabeta.         . 2009. Penelitian Kualitatif. Bandung: Alfabeta.Tamasoleng, Adelstin. 2015. Analisis Efektifitas Pengelolaan Anggaran di  Kabupaten Kepulauan Siau Tagulandang Biaro. Jurnal Riset Bisnis  dan Manajemen Vol. 3, No.1, P: 97-110 (Universitas SaRatulangi).Wiratna. 2015. Akuntansi Biaya. Yogyakarta: Pustaka Baru Press.
Analisis Efektivitas Pemutihan Sanksi Administrasi Pajak Kendaraan Bermotor Dalam Upaya Meningkatkan Pajak Daerah Tahun 2018-2020 ( Studi Kasus Di Kantor Pusat Pengelola Pendapatan Daerah Wilayah Kota Bekasi ) Eva Fauziah; Mainita Hidayati
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.v1i3.2837

Abstract

The existing perpetual arrears of vehicle taxes phenomenon pushes the government to provide relief for the people through a motor vehicle tax penalty relief program. Based on this background, this paper aims to study the effectiveness of the motor vehicle tax administration penalty relief to increase regional income at the regional revenue management agency in Bekasi city. This research employs a descriptive method with a qualitative approach, using data collection techniques, namely observation, interviews, and documentation. According to Dunn in Hertati & Martadani (2019), the focus of the said program consist oh 5 ( Five ) indicators, namely efficiency, coverage, care/equality, responsiveness, and accuracy. The results of this study show that 1) the efficiency of the relief program implementation has been effective because it can increase tax awareness in playing  vehicle taxes 2) the scope ability to relief penalty has been effective because it can reduce the burden on the taxpayers 3) Equalization/equality in the penalty relief has been effective all the taxpayers who have motorized  vehicle can participate in this program 4) the responsiveness of the relief has not been effective yet because many taxpayers are unaware of this program 5) the accuracy of the relief has been effective because the government provides relief from tax penalties during the covid-19 pandemic, amidst the economic declination. The effectiveness of the tax administration penalty relief in the city of Bekasi has been effective. However, in terms of its implementation, many taxpayers are still unaware of this program.
Efektivitas Kebijakan Insentif Pajak Penghasilan Pasal 21 Di Kantor Pelayanan Pajak Pratama Jakarta Cakung Tahun 2021 Ega Zuhendra; Notika Rahmi
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.v3i2.3148

Abstract

The outbreak of the Covid 19 Virus which has impact on the world economy is no exeption and also has an impact on our country, which is increasingly worrying about the economy sector, March to April are very important months for taxation in Indonesia. It is hoped that the Government’s policy through this Income Tax Incentive will provide a solution for the government in overcoming the problematic impact of the Covid 19 Virus outbreaks on the economy in Indonesia The phenomenon of the problem in this study is that there are still taxpayers who are not aware of the PPh 21 incentive policy, lack of socialization regarding the applicable policies by the Director General of Taxes, and taxpayers who are aware of this incentive policy but do not understand the terms and conditions. This study aims to analyze and determine the effectiveness of PPh 21 incentive policies. In this study, Oberthur and Groen’s concept was used to explore the research results. This research uses a descriptive qualitative method by Conducting Interviews, Field Observations, and Documentation. The research location is at the Cakung Jakarta Primary Tax Service Office. The results of this study state that the effectiveness of the PPh 21 incentive policy has been implemented quite well, but there are in the form of a lack of intense socialization, a lack of understanding from the public about PPh 21 policies, and from the Tax Service Office, there are periodic system maintenance problems.
Analisis Implementasi Pemungutan Ppn Atas Transaksi Digital Di Indonesia Dalam Rangka Peningkatan Penerimaan Pajak Imaniar, Emita Ika; Kumala, Ratih
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.v4i5.4212

Abstract

Currently the Directorate General of Taxes needs a special strategy to collect revenue from the tax sector, because the impact of the COVID-19 pandemic has also attacked the economic sector and contracted income from several other business sectors, so that the DJP has lost some potential tax revenue from sectors affected by the pandemic. So it is necessary to expand other tax bases which could provide potential state revenue. The Minister of Finance responded freely to the situation where foreign digital companies enjoyed a significant market presence in Indonesia, supported by the COVID-19 pandemic situation which encouraged people to actively utilize digital technology to meet their daily needs. The aim of this research is to analyze the implementation of VAT collection on digital transactions in Indonesia. Implementation of policies  Digital VAT collection is analyzed using Charles Edward III's theory, using four indicators of successful policy implementation, namely communication, resources, disposition/attitude of implementers and organizational structure. Apart from that, researchers also analyzed the obstacles and efforts in implementing digital VAT collection policies in Indonesia. The research method used is a qualitative approach with descriptive research type. Data collection techniques in this research were literacy studies, interviews and documentation. The results of this research explain that the implementation of the VAT collection policy on digital transactions in Indonesia has gone quite well based on the four indicators in George Charles Edward III's theory. This success is proven by the realization of state revenue from PMSE VAT collection of 8.1 trillion rupiah in a 2 year period, from August 2020 to August 2022. Apart from that, the Directorate General of Taxes is also still committed to remaining active in collaborating by appointing PMSE business actors. as a collector. Regarding obstacles, DJP faces several obstacles in implementing this policy, but continues to strive to overcome existing obstacles.

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