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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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Implementasi Kebijakan Insentif Pajak Penghasilan Final Usaha Mikro Kecil Menengah Ditanggung Pemerintah Pada Kantor Pelayanan Pajak Pratama Bekasi Utara Tahun 2020 Rendy Galih Ardiyanto; Novianita Rulandari; Pentanurbowo Pentanurbowo
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.v2i1.2899

Abstract

To cope with the impact of the Covid-19 pandemic, it is necessary to extend the time for tax incentive provision during the national economic recovery period so that the policy regulated in the Minister of Finance of the Republic of Indonesia PMK-110/PMK.03/2021 can be used more widely. The tax incentives are also expected to be utilized by UMKM business actors in the context of national economic recovery due to the Covid-19 pandemic. This research was conducted using a descriptive qualitative method, where data were obtained through observations, documentation, and interviews with MSME actors in North Bekasi and employees of the Primary Tax Office of North Bekasi. This study aims to determine the implementation of the government-borne MSME final income tax incentive policy at the Primary Tax Office of North Bekasi in 2020. The theory used was the implementation theory of Merilee S. Grindle. The results of the study show that to date the government-borne final income tax incentive policy for MSMEs affected by the Covid-9 pandemic has been effective in restoring the national economy. However, there are still obstacles in its implementation, such as the low understanding of the taxpayers towards government-borne MSME final income tax incentive and tax digitization, poor internet signal, and the delay or failure of taxpayers in reporting their taxes, resulting in them not getting the tax incentives.
Pengaruh Pengawasan dan Kompetensi Kepegawaian Terhadap Efektivitas Pemungutan Retribusi Parkir Oleh UPTD (Unit Pelaksana Teknis Dinas) LLAP (Lalu Lintas Angkutan dan Parkir) di Kecamatan Kota Bekasi Timur Nabila Dwi Maharani; Wahidin Septa Zahran; Vita Vitisia
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.v3i6.3470

Abstract

Human resources are the most important factor in supporting the success of a company. Regional Original Income (PAD) is income that shows the ability of a region to collect sources of funds to finance regional activities. Supervision is basically fully directed to avoid any possibility of deviation from the objectives to be achieved.This study aims to find out and analyze how much the relationship between supervision and staffing competence has on the effectiveness of parking retribution collection by the UPTD (Service Technical Implementation Unit) LLAP (Transportation and Parking Traffic) of the Department of Transportation in East Bekasi District. The sample in this study were 60 LLAP Employees of the Department of Transportation, East Bekasi City District and the Community. The method used in this research is a quantitative descriptive method. The results of the study show that supervision of 62.2% has an effect on the Effectiveness of Parking Retribution Collection. And the t-test shows that there is a positive and significant effect. Personnel Competence of 43.9% has an effect on the Effectiveness of Parking Retribution Collection and the t-test shows that there is a positive and significant influence. Simultaneous test results show that Supervision and Personnel Competence have an effect of 65.8% on the Effectiveness of Parking Retribution Collection. Based on the Anova F Test, it is known that the value of Sig. is equal tob 0.001 <0.05, it can be concluded that Supervision (X1) and Personnel Competence (X2) simultaneously affect the Effectiveness of Parking Retribution Collection (Y)
Analisis Faktor-Faktor Yang Mempengaruhi Wajib Pajak Mengenai Penggelapan Pajak (Tax Evasion) Muhammad Ridwan; Ajat Sudrajat
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.v2i4.2943

Abstract

Tax is one of the main sources of state revenue and expenditure. The phenomenon is that there are still some taxpayers who try to reduce the amount of tax owed by tax evasion, which is an effort to relieve taxes by violating the law. Meanwhile, this study aims to analyze factors such as the tax system, justice, and discrimination against taxpayers regarding tax evasion. The data obtained comes from questionnaires filled out by 100 individual taxpayers at KPP Pratama Jakarta Pasar Rebo. This study uses a quantitative approach with accidental sampling, the data analysis techniques carried out consist of descriptive statistics, data quality tests, classical assumption tests, hypothesis testing, and multiple linear regression model analysis. The results of this study indicate that the taxation system has a significant effect on tax evasion, this is evidenced by a significance value of 0.021<0.05, while justice and discrimination have no significant effect on tax evasion. This is evidenced by the significance value of justice of 0.082>0.05 and the significance value of discrimination of 0.068>0.05. Simultaneously the taxation system, justice, and discrimination have an effect of 36.1% on tax evasion. While the remaining 63.9% is explained by other variables not examined in this study.
Analisis Efektivitas Kebijakan Transfer Pricing Dalam Menangkal Penghindaran Pajak Pada KPP Madya Jakarta Pusat Tahun 2018- 2019 Depi Jaenudin; Chairil Anwar Pohan
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.v1i2.2686

Abstract

Taxes are one of the largest sources of state revenue in Indonesia apart from the oil and gas and non-oil and gas sectors. As one of the sources of state revenue, taxes are placed in the top position as the main source of revenue in increasing the state treasury. This is reflected in the posture of the 2018 State Budget, that tax revenue was targeted at IDR1,618.1 trillion of the total State Revenue Budget of IDR1,894.7 trillion (www.kemenkeu.go.id/apbn2018). As a solution to the problem, the government establishes a transfer pricing policy in supervising taxpayer. This research was conducted with the aim of analyzing the effectiveness of the transfer pricing policy in counteracting tax avoidance at Central Jakarta Intermediate Tax Office as well as inhibiting and supporting entities in the transfer pricing policy. This study used a qualitative method with a descriptive approach. Data collection was carried out through interviews, observation, and documentation. The research subject was the Central Jakarta Intermediate Tax Office. The results showed that the effectiveness of the transfer pricing policy in preventing tax avoidance on the research subjects was quite good; however, there were still complaints regarding the transfer pricing documents. The inhibiting entities were the lack of policy dissemination, level of knowledge and ability of taxpayers, while the driving entities were good taxpayer compliance, firmness of the DGT, and good communication. The conclusion that can be drawn is the effectiveness of the transfer pricing policy that has been implemented has been quite successful because it meets the indicators of the theory used and the achievement of policy goals and objectives.
Implementasi Kebijakan Pengungkapan Sukarela Di KPP Pratama Depok Cimanggis Tahun 2022 Dalam Rangka Meningkatkan Penerimaan Pajak Firda Oktafiyani; Selvi Selvi
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.v2i6.2969

Abstract

The purpose of this study is to analyze how the implementation of the voluntary disclosure policy at Depok Cimanggis Small Taxpayers Office, to identify implementation challenges, and to learn about initiatives taken by the organisation to address these challenges in order to raise tax revenue. This study employs a descriptive qualitative methodology through documentation and interviews with extension staff at KPP Pratama Depok Cimanggis, tax consultants, academics and taxpayers. The findings of this study showed that Depok Cimanggis Small Taxpayers Office implemented its voluntary disclosure policy correctly and consistently supervising the program's completion by incorporating all workers in its socialisation from January to June 2022. It is important to explain to taxpayers how the Voluntary Disclosure Program's rates compare to those of normal rates in order to pique their interest in taking part in the program. Government supervision over taxpayers who violate the tax code must be strong in order to improve compliance. Along with including stakeholders and the outside environment in policy socialization activities that can help voluntary disclosure policies be implemented.
Analisis Pengawasan Pemungutan Pajak Reklame Pada Unit Pelayanan Pajak Daerah Kecamatan Cilincing Kota Administrasi Jakarta Utara Tahun 2021 Uli, Olivia Risma; Hartono, Hartono; Andrayanti, Iin
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.v4i3.3845

Abstract

The phenomenon in this study is the low awareness of taxpayers to pay off the amount of tax owed themselves, the tax sanctions given are too low for taxpayers or companies that commit violations, lack of human resources or officers from the Cilincing District UPPD who carry out supervision compared to the number of billboards issued. scattered in the Cilincing sub-district area and many billboards that have not been re-registered. This study aims to identify and analyze supervision, obstacles encountered and efforts that can be made regarding supervision of advertisement tax collection at UPPD Cilincing District, North Jakarta. The research method used is qualitative method and the type of research is descriptive. The results of this study are to set standards in its application to oversight of billboard tax collection that has been running in accordance with the SOP, measuring the performance of oversight of collection carried out by UPPD has not been effective due to limited human resources for supervision, to compare performance with this standard, oversight of billboard tax collection has been carried out by UPPD in accordance with the SOP, namely advertisement licensing procedures, taxpayer registration, tax determination and calculation, collection and write-off of tax receivables, objections, appeals, supervision, control of advertisements and determining the need for corrective action for UPPD officers of Cilincing District must provide strict sanctions in the form of dismantling inappropriate advertisements provision. The obstacles faced are the lack of taxpayer compliance, limited human resources, namely only having 3 inadequate personnel, and the lack of public knowledge about the procedures for implementing billboards. Efforts have been made to further increase information and socialization to the public, form a special team to supervise advertisement tax and impose strict sanctions in the form of increasing administrative fines, which are currently quite low at 2%to make supervision carried out more optimally.
Analisis Efektivitas E-Faktur Versi 3.0 Dalam Pelaporan Pajak Pertambahan Nilai Pada Kantor Pelayanan Pajak Pratama Jakarta Kebayoran Baru Satu Tahun 2020 Gita Silvana Putria; Jiwa Pribadi Agustianto; Yopy Ratna Dewanti
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.v1i4.2843

Abstract

This study aims to discuss the effectiveness of E-Faktur Version 3.0 in Value Added Tax Reporting at KPP Pratama Jakarta Kebayoran Baru Satu. The main issue discussed in this study is how the level of effectiveness of the latest E-Faktur Version 3.0 in Value Added Tax Reporting. The research was conducted at KPP Pratama Jakarta Kebayoran Baru employing a descriptive approach and data collection technique using interviews and documentation  where  researchers  calculated  the  effectiveness level of E-Faktur Version 3.0 in Value Added Tax Reporting. To find out the actual situation, I conducted interviews with several parties.   Based   on   the   results   of   the   study,   in   2020   the effectiveness level of EFaktur Version 3.0 has been said to be effective in helping to facilitate Taxpayers, but it cannot be said to be effective in solving Taxpayer reporting compliance issues. The contributing factors are the lack of awareness of taxpayers, lack of technology literacy of the Taxpayer, and lack of socialization from the KPP to PKP or taxpayersThis study aims to discuss the effectiveness of E-Faktur Version3.0 in Value Added Tax Reporting at KPP Pratama Jakarta Kebayoran Baru Satu. The main issue discussed in this study is how the level of effectiveness of the latest E-Faktur Version 3.0 in Value Added Tax Reporting. The research was conducted at KPP Pratama Jakarta Kebayoran Baru employing a descriptive approach and data collection technique using interviews and documentation  where  researchers  calculated  the  effectiveness level of E-Faktur Version 3.0 in Value Added Tax Reporting. To find out the actual situation, I conducted interviews with several parties.   Based   on   the   results   of   the   study,   in   2020   the effectiveness level of EFaktur Version 3.0 has been said to be effective in helping to facilitate Taxpayers, but it cannot be said to be effective in solving Taxpayer reporting compliance issues. The contributing factors are the lack of awareness of taxpayers, lack of technology literacy of the Taxpayer, and lack of socialization from the KPP to PKP or taxpayers
Analisis Efektivitas Penagihan Tunggakan Pajak Dengan Surat Paksa Dalam Rangka Meningkatkan Penerimaan Pajak Di KPP Pratama Jakarta Matraman Tahun 2019-2021 Ferdiansyah Arista; Irawati Irawati
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.v3i2.3153

Abstract

This research is motivated by the policy of Income Tax on E-Commerce Platform transactions that are developing in Indonesia must receive attention from the government. This is due to the large potential taxation of the online business.Do online business people on the e- commerce platform understand if the online transaction activities they are doing contain tax obligations? The tax treatment applied to online shop business people is exactly the same as the tax treatment of business people with conventional store models, namely income tax. The purpose of this study to evaluate the Income Tax Policy of online entrepreneurs on e-Commerce platform transactions in KPP Pratama Jakarta Koja. This study uses qualitative research methods. The Data used are primary data obtained from informant interviews and secondary data. Data collection technique is done by interview, observation, and documentation. The results showed that the evaluation of the Income Tax Policy of e-commerce platform entrepreneurs in KPP Pratama Jakarta Koja is very large, especially in Indonesia, but unfortunately there are no special regulations that actually regulate the taxation of Online transactions on E-Commerce platforms. In principle, there is no different tax treatment between an e-Commerce business and a conventional business. The suggestion in this research is that the Indonesian government can establish a special regulation related to the levy of online entrepreneur income tax on e-Commerce Platform transactions in order to exploit the great potential of the Indonesian people for the widespread use of online-based transactions better and orderly as a source of State Revenue
Analisis Pengawasan Retribusi Pelayanan Parkir Tepi Jalan Umum Dalam Rangka Meningkatkan Penerimaan Pajak Parkir Di Kelapa Gading Kamba, Susana Amelia; Permatasari, Mira
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.v4i6.4411

Abstract

The receipt of the parking levy in 2022-2023 cannot meet the target that has been set. The highest achievement is only 58.69%. Research this aims to determine the results of the analysis of the supervision of public roadside parking levy services in order to increase parking tax revenue in kelapa gading in 2022/2023. This study is a descriptive qualitative research. Data collection techniques are interviews, observation and documentation. Interviews were conducted with the head of billing Unit, Head of Service Unit UPPPD Kelapa Gading District, Academic lecturers and taxpayers. The results showed that there are barriers that occur is limited tax officials and taxpayers who still do not understand the use of technology and its efforts, namely   conducting   socialization   activities   and improving services, using other social media.
Pengaruh Sosialisasi Peraturan Perpajakan Dan Pemahaman Peraturan Perpajakan Tentang Insentif Pajak UMKM Terhadap Kemauan Menjalankan Kewajiban Perpajakan UMKM Di Masa Pandemi Covid-19 (Studi Kasus Pada Mitra Driver Ojek Online Di Daerah Depok) Jumalil Syahroni; Rahadi Pratomo Singgih
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.v1i6.2882

Abstract

The phenomenon behind this research is problems related to the willingness to carry out tax obligations, which are related to tax regulations campaigns and understanding tax regulations for MSME taxpayers. In this study the author used a quantitative approach to produce accurate data. Quantitative methods are used because this study aims to measure variables, conduct a sampling process, and prove the hypothesis statistically. Based on the results of the study, it is known that the regression coefficient value of the tax regulation campaign variable is positive, i.e. +0.108. The results of the T-test found tcount < ttable (0.689 <1.988) with sig value (0.493) > (0.05), which means that the tax regulation campaign on MSME tax incentives has a positive but not significant effect on the willingness to carry out MSME tax obligations during the Covid-19 pandemic among online ojek (motorcycle taxi) driver partners in the Depok area.The regression coefficient value of the understanding of tax regulations is positive, i.e. +0.312. The results of the T-test found tcount < ttable (2.096 <1.988) with sig value (0.493) > (0.05), which means that understanding of tax regulations regarding MSME tax incentives has a positive and significant effect on willingness to carry out MSME tax obligations during the Covid-19 pandemic among ojek driver partners in the Depok area. Meanwhile, the F-count test produced a value of 6.011, which is greater than the F-table (6.011 > 3.105), and a significance value of 0.004, where p < 0.05 (0.004 < 0.05). This means that the campaign and understanding of tax regulations regarding MSME tax incentives simultaneously affect the willingness to carry out MSME tax obligations during the Covid-19 pandemic among ojek driver partners in the Depok area.

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