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 Pelayanan Digital Dan Program Samsat Keliling Dalam Upaya Meningkatkan Kepatuhan Wajib Pajak Kendaraan Bermotor Di UPTD Samsat Serpong Indri Baqiyatus Sholeha; Khairur Razikin
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.v1i6.2877

Abstract

Regulation of motor vehicle tax (PKB) paying is one of public or government services tasks. One of the public organizations that are directly related to the motor vehicle tax payment service (PKB) is One- Stop Administration System office center (SAMSAT). The phenomenon obtained by the author is the decreasing number of registered motor vehicles as taxpayers, the number differences is quite large from 280,996 in 2019 and 277,996 in 2020. There are unpaid taxes, in the amount of 25,216,985,800 in 2018, 26,938,405,500 in 2019, and 25,814,189,700 in 2020, the motor vehicle unpaid taxes are quite high for these three consecutive years, with the average percentage is 8.53%. This study aims to analyze the effectiveness of digital services and the mobile Samsat program to improve the compliance of motor vehicle taxpayers at the Uptd Samsat Serpong with qualitative descriptive research methods and using interviews, observation, documentation, and triangulation for the data collecting techniques. The results of this study indicate that taxpayer compliance in motor vehicle taxes paying is quite optimal. However, in terms of the motor vehicles payment, there is still no commitment that make there are quite large unpaid taxes every year, and in terms of PKB receipts are not optimal yet even though it’s always reached the target. This is caused by the motor vehicle taxpayers who have not complied with their tax obligations yet. In this case, the difficulties are error that sometimes occurred in the digital service system and the mobile Samsat, and the lack of knowledge for motor vehicle taxpayers who are not active in social media. So, with all of these problems the UPTD Samsat Serpong must be responsive, such as providing a comprehensive socialization and broadening the basis of the taxation system as well as improving the internet network in order to not hinder the motor vehicle taxpayers in carrying out their tax obligations.
Analisis Efektivitas Penerimaan Pajak Kendaraan Bermotor Di Kabupaten Flores Timur Tahun 2017 - 2021 Zepherinus Wilhelmus Ama Misi Pulang; Agus Budi Waluyo
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.v3i5.3396

Abstract

The phenomenon in this study is due to the discovery of a decreasein The Realization of Motorized Vehicle Tax Revenue in the last three years 2019, 2020, and 2021. So that the SAMSAT Office in the East Flores Regency needs to increase The Effectiveness of Motorized Vehicle Tax Revenue, therefore is important to research that information. The purpose of this study was to determine the evectiveness of motorized vehicle Tax Revenue in East Flores Regency as well as the inhibiting factors and efforts made to increase The Effectiveness of Motorized Vehicle Tax Revenue. This research uses descriptive research with a qualitative approach. The research location in this study was SAMSAT, East Flores Regency. The results of this study indicate that it is significantly positive that taxpayers in East Flores Regency have understood the SAMSAT program. There are also inhibiting factors in its implementation, namely The Community’s Economic Factors, The Lack of Public Understanding of The Obligations of Motorized Vehicle Owners, and The Location of Taxpayers who are far from the SAMSAT Ofice. Even though there are inhibiting factors for SAMSAT, East Flores Regency also has efforts to increase Motorized Vehicle Tax Revenue.
Pengaruh Strategi Kebijakan Dan Pemberlakuan Insentif Pajak Terhadap Optimalisasi Penerimaan Pajak Di Masa Pandemi Covid-19 Pada Kantor Pelayanan Pajak (KPP) Pratama Tigaraksa Tahun 2020 Dimas Cikal Bagyawan; Erni Prasetiyani
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.v2i3.2925

Abstract

Policy strategies through tax incentives hope to stabilize the economic sector. In the report on the realization of the Small Taxpayers Office of Tigaraksa in 2020 with a growth rate of -57.42 percent or 3.36 trillion, this is far from the growth in 2019, which was 4.48 trillion. This research is quantitative research with descriptive analysis carried out at Small Taxpayers Office of Tigaraksa. This study aims to find out how much influence policy strategies and the application of tax incentives have on tax revenues at Small Taxpayers Office of Tigaraksa. This research uses primary data, by distributing questionnaires as research material, the results of the research proved that the hypothesis test on the Strategy Variable has a negative effect, the tax incentive Variable has a partial positive effect, the Strategy and Tax Incentive has a simultaneous positive effect on Tax Revenue at Small Taxpayers Office of Tigaraksa for 2020.
Pengaruh Kinerja Account Representative, Self Assesment System Dan Kepercayaan Wajib Pajak Terhadap Kepatuhan Sukarela Wajib Pajak Orang Pribadi Pada KPP Pratama Jakarta Kelapa Gading Tahun 2020 Fatmawati, Fatmawati; Bieattant, Licke
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.v4i1.3728

Abstract

The purpose of this study was to analyze the effect of the performance of account representatives, self-assessment system and taxpayer trust on the voluntary compliance of individual taxpayers at the Primary Tax Office of Kelapa Gading, Jakarta. This study used quantitative methods with data collection techniques in the form of a questionnaire technique. The method used in the sample selection is accidental sampling and Slovin’s formula with a margin of error of 5% which produced 400 respondents out of 80,162 registered individual taxpayers. Data were analyzed using multiple linear regression analysis with the help of SPSS 26 for Windows. The results of the t test prove that the performance of account representatives, self-assessment system and taxpayer trust partially has a positive and significant effect on voluntary compliance of individual taxpayers. The results of the F test prove that account representative performance, self-assessment system and taxpayer trust simultaneously have a positive and significant effect on voluntary compliance of individual taxpayers. The results of the R Square research indicate that the account representative performance, self-assessment system and the taxpayer trust affect the voluntary compliance of individual taxpayers at the Primary Tax Office of Kelapa Gading, Jakarta by 65.1%, while the remaining 34.9% is influenced by the other variables outside this study.
Pengaruh Kompetensi Dan Self-Efficacy Terhadap Pengembangan Karir Perawat Di Pusat Kanker Nasonal Rumah Sakit Kanker “Dharmais” Jakarta Tuti Syafaatinur; Tulus Santoso
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.v2i5.2964

Abstract

The thesis discusses about “The Influence of Competency and Self-Efficacy on Nurse Career Development in National Cancer Center of “Dharmais” Cancer Hospital Jakarta, with the background ofthe low percentage of nurses who conducting career development activity in orientation nurse level competency. The aim of this study is to find out the magnitude of the influence of competency and self-efficacy on nurse career development di National Cancer Center of “Dharmais” Cancer Hospital Jakarta. The method used in this study is quantitative method, using a sample of 90 respondents of orientation nurse and its sampling technique using saturation sampling. Based on the results of the research, it shows that the effect of Competence (X1) on Career Development (Y) is partially 18.7%, the effect of Self-Efficacy (X2) on Career Development (Y) is partially 35.4% and the Effect of Competence (X1) and Self- Efficacy (X2) simultaneously have an effect on career development (Y), in the amount of 47.9%.
Pengaruh Penyesuaian Kenaikan Njop Setiap Tahun Dan Kualitas Pelayanan Petugas Pajak Terhadap Kepatuhan Wajib Pajak Untuk PBB-P2 Di UPPRD Wilayah Kecamatan Kemayoran Anggraeni, Via; Ramdan, Alief
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.v4i3.3840

Abstract

This research was conducted because of the difference between PBB-P2 revenue and the realization target, as well as facts on the ground regarding the quality of service of officers with Taxpayer Compliance and was also supported by previous research, so this research is a confirmatory study. This study was conducted to find out how much influence the adjustment of the increase in NJOP every year and the quality of service of officers with Taxpayer Compliance for PBB-P2 in UPPRD Kemayoran District This study uses correlation and determination methods to see how much influence free variables and bound variables have. The population and samples in this study were taxpayers who were used as saturated samples, respondents were given statements using the Linkert scale. Based on the analysis of data carried out, it shows that between Variable X1 (Adjustment of NJOP Increase Every Year), Variable X2 (Quality of Officer Service and Variable Y (Taxpayer Compliance) has an influence so that the results of hypothesis testing that have been carried out in this study, concluded that the research hypothesis is "There is a positive and significant influence between" Adjustment of NJOP Increase Every Year and Quality of Service of Officers With Taxpayer Compliance For PBB-P2 in Kemayoran Subdistrict Area" although the influence is low, due to other factors that affect taxpayer compliance.
Analisis Implementasi Kebijakan Online System Pajak Restoran dalam Meningkatkan Penerimaan Pajak Daerah pada Badan Pajak Dan Retribusi Daerah (BPRD) Jakarta Selatan Achmad Fauzi; Dian Wahyudin
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.v1i3.2759

Abstract

The phenomenon in this study is about the implementation of the restaurant tax system policy, where the installation of online tools at restaurants in the South Jakarta area. The purpose of this study is to analyze the implementation of the Restaurant Tax Online System policy in increasing Local Tax revenue at the South Jakarta Regional Tax and Retribution Agency (BPRD), along with the obstacles and efforts made by the Jakarta Regional Tax and Retribution Agency (BPRD) in implementing the online system policyrestaurant tax. This research uses descriptive research with a qualitative approach, namely interviews, observation and documentation. The results of this study are the implementation of the Restaurant Tax Online System Policy in Increasing Local Taxes at the Regional Tax and Retribution Agency (BPRD) of South Jakarta has been running quite well and has been implemented in accordance with the Regulation of the Governor of DKI Jakarta. In the event that the communication has carried out its duties by means of an invitation letter for socialization, the installation of online tools has increased the list of taxpayers installed. Human resources and budget that are in accordance with standards but still not maximal, commitments between management have been implemented but have not been as expected. The obstacle is that they often experience difficulties in installing online tools because taxpayers are not present or at the restaurant to be installed, human resources are still limited in IT terms. Efforts are to provide a letter of warning or warning to taxpayers in accordance with the provisions of the governor's regulation and to increase the capacity of human resources, especially regarding IT matters. His advice is to conduct regular outreach so that taxpayers comply with and understand the importance of timely tax reporting and improve human resources by participating in activities regarding the online tax system and always taxpayers through regular monitoring of the tax system and obligations for those who violate the policy.
Analisis Efektivitas Penagihan Tunggakan Pajak Dengan Surat Paksa Dalam Rangka Meningkatkan Penerimaan Pajak Di Kpp Pratama Jakarta Matraman Tahun 2019-2021 Widya Lamriado; Budhi Yuwono
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.v3i1.3028

Abstract

This study aims to determine the implementation of import supervision of consignments in an effort to increase compliance of customs service users at the Supervision and Service Office of Type-C Intermediate Customs and Excise (KPPBC Type Madya Pabean C) in Kantor Pos Besar, Pasar Baru, in 2020. The phenomenon of this research is that the enactment of new regulations, which increase e-commerce transactions, can lead to illegal transactions, entry of prohibited goods, and restrictions as well as actions to break the value of consignments with the aim of avoiding import duty rates. This study uses a qualitative method with a qualitative descriptive approach. The results show that the implementation of import supervision of consignments at KPPBC Type Madya Pabean C, in Kantor Pos Besar, Pasar Baru, in 2020 greatly affected the compliance of users of imported goods services. In its implementation, there were several obstacles, such as a lack of understanding of customs service users, facilities and infrastructure that need to be improved and an unbalanced number of human resources. Therefore, it is necessary to make efforts to make campaign in the media and layers of society and to improve the facilities and infrastructure needed as well as the quality of human resources.
Efektivitas Pemungutan Pajak Bumi dan Bangunan Perdesaan Perkotaan (PBB-P2) Dalam Meningkatkan Penerimaan Pada Unit Pelayanan Pemungutan Pajak Daerah (UPPPD) Kecamatan Ciracas Jakarta Timur Tahun 2020-2023 Ambarwati, Ambarwati; Dewi, Maharani Cantrika
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.v4i5.4203

Abstract

The phenomenon of the study is that there are changes due to significant economic impacts, followed by a process of economic recovery. 2021 was the year with the lowest realization compared to the target. The year 2023 showed a strong recovery with realization exceeding the target. This study aims to resolve the effectiveness of the settlement of urban rural land and building tax (PBB-P2) in increasing revenue at the local tax collection service unit (UPPPD) in 2020-2023 and to find out the obstacles and solutions in collecting PBB-P2. This research uses duncan`s theory. The research method is descriptive qualitative, the data collection techniques used are observation, interviews, documentation, and triangulation. Interviews were conducted with data collection section staff, billing section staff, academics and taxpayers, the results showed that PBB-P2 collection has been running effectively, as evidenced by the existing revenue data reaching the predetermined target. However, not all managed to reach the target due to declining economic factors. This happens because of the lack of public awareness, as well as the obstacles that occur, namely the limited knowledge of taxpayers, especially in accessing technology, the vagueness and incompleteness of tax object data, and the accessibility of the Ciracas District Regional Tax Collection Service Unit (UPPPD) office location that is difficult to reach by taxpayers, inadequate transportation infrastructure. And the solution is to conduct socialization activities for urban rural land and building tax collection (PBB-P2), improve services at the Regional Tax Collection Service Unit (UPPPD) office and reclamation programs with discounts.
Efektivitas Penerimaan Retribusi Parkir Dalam Upaya Meningkatkan Retribusi Daerah Pada Bapenda Kabupaten Bekasi 2018-2020 Dewin Chintia Putri; Rahadi 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.v1i5.2865

Abstract

Parking levies are services for special parking spaces provided, owned, and/or managed by the Regional Government. The phenomenon in this study is that there is still a lack of public awareness of parking retribution payments, resulting in the realization of parking retribution revenue targets not being achieved. The purpose of this study was to analyse the effectiveness of parking retribution receipts to increase regional levies at the Bekasi Regency Bapenda in 2018-2020, as well as obstacles and efforts related to parking retribution receipts. This study uses a descriptive qualitative approach. The theory used in this study is the theory of effectiveness from Steers with three indicators, namely optimization of goals, system design, and human behavior. The results of this study show the effectiveness of parking retribution receipts to increase regional retribution in Bekasi Regency in 2018-2020 in terms of the effectiveness of parking retribution receipts in Bekasi Regency, which has been running effectively, where the average percentage of parking retribution receipts reaches 93.59%, and with the average percentage of the contribution of parking fees to the Bekasi Regency regional retribution in 2018-2020 reaching 0.88%.