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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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Analisis Perencanaan Pajak Dalam Pemilihan Pemajakan UMKM Antara Peraturan Pemerintah Nomor 23 Tahun 2018 Dibandingkan Pasal 31E Undang-Undang Pajak Penghasilan Terhadap Efisiensi Pembayaran Pajak Penghasilan Badan Pada PT. KOP Mandiri Sejahtera Tahun 2020 Abriyaldi Abriyaldi; Chairil Anwar Pohan
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.v3i5.3401

Abstract

Taxation is the main source  of state revenue because  it accounts  for about  78% of state revenue (realization  in 2020).  One  of  the  government's   policies  to  increase revenue  is  to  provide  incentives  for  MSME businesses through Government Regulation Number 23 of 2018. This regulation applies to MSMEs that have a gross turnover of up  to  Rp. 4,800,000,000  per  year.  This  study  aims  to determine the comparison of corporate  income tax payments of PT.  Kop Mandiri  Sejahtera  in 2020  using Government Regulation Number 23 of 2018 compared to Article 31E of the Income Tax Law. The analysis is carried out related to tax planning carried  out by the company in the  context  of tax  payment  efficiency. This study  used descriptive qualitative method. The data collection of this research  was done by using interview, documentation and observation   techniques.   The  results   showed  that   the policies taken by PT. Kop Mandiri Sejahtera, namely using Government Regulation Number 23 of 2018 in calculating the company's corporate  income tax obligations  in 2020 resulting in higher income tax payments compared to the use of Article 31E of the PPh Law.
Analisis Prinsip-Prinsip Good Governance Pada Satuan Pelaksana Perhubungan Kecamatan Cempaka Putih (Studi Kasus Pengelolaan Parkir Di Kelurahan Cempaka Putih Timur) Fianda Syaidinar; Tri Ubayanto
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.v2i3.2930

Abstract

The purpose of this research is to identify the good governance principles at the Transportation Implementation Unit of Cempaka Putih subdistrict, case study of parking management in East Cempaka Putih Village. This research uses qualitative descriptive analysis method to describe and explain in detail the existing phenomena by using interview as supporting instrument. The result of this research shows that the good governance principles at the Transportation Implementation Unit of Cempaka Putih subdistrict have not been well implemented. The obstacle includes the lack of competent human resource. The efforts which can be made include improving competence of the existing human resource, adding personnel, and expanding parking lot.
Pengaruh Persepsi Masyarakat Dan Potensi Penerimaan Negara Terhadap Kebijakan Ekstensifikasi Objek Cukai Minuman Bergula Dalam Kemasan Di Kota Bekasi Star, Yurisman; Bahri, Salsabila Amirah; Prihadini, Diana
Jurnal Ilmu Administrasi Publik Vol. 4 No. 2: Maret 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i2.3735

Abstract

The tax extensification policy on Excise Objects is a governmentdiscourse that will be released in 2024. The addition of excisable goods to packaged sugary drinks is highly considered. One aspect that supports the success of a policy is acceptance and support from the community. The key factor in the successful implementation of this excise tax is the level of acceptance from the community. However, it is also related to the government that wants this policy to be a significant potential state revenue. This study aims to determine the Influence of Public Perception and Potential State Revenue on Excise Object Extensification Policy The research method used is a quantitative-descriptive method. Data collection techniques using research instruments are in the form of questionnaires and literature. The population in this study is the Bekasi city community. The sampling technique in this study is Probability sampling with this method sampling the population with as many as 150 samples. And analyzed using multiple linear regression analysis using the help of IBM Statistical Software Version 29.0. The results of this study show that Public Perception influences the MBDK Excise Object Extensification Policy by 36.4%. The potential state revenue has an influence of 34.8% on the MBDK Excise Object Extensification Policy. Public Perception and State Revenue Potential affect the MBDK Excise Object Extensification Policy variable simultaneously with a value of 0.406 or 40.6%. Of these, 59.4% were explained by other factors that were not included in the study.
Efektivitas Kebijakan Earmarking Tax Atas Pajak Rokok Dalam Upaya Kesehatan Masyarakat di DKI Jakarta Tahun 2018 - 2020 Asih Wulan Sari; 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.v1i3.2833

Abstract

Indonesia’s earmarking policy on cigarette taxes is stated in Law No. 28 of 2009 Article 31. The application of the cigarette tax is intended to protect the public from the dangers of smoking and provide optimal health services to the people. Since the beginning of Covid-19 pandemic, tobacco control programs, especially health screening activities for school children, had to be stopped. In addition, the government has also relocated the budget for handling Covid-19 cases in DKI Jakarta, causing regional revenues to decrease. This study was conducted using a descriptive qualitative method with the aim of analyzing the effectiveness of the earmarking policy on smoking taxs in maintaining public health in DKI Jakarta in 2018–2020. The results show that based on Mardiasmo's theory of effectiveness which involves indicators of output, outcome and objective, the earmarking policy on cigarette taxes in DKI Jakarta can be categorized as effective in maintaining public health. This is seen from the level of tax earmarking which reached 97.93% in 2018, 99.80% in 2019, and 75.83% in 2020. The use of funds from cigarette tax earmarking is right on target, namely to fund health services promotively and preventively as well as funding health insurance programs. However, tobacco control activities in DKI Jakarta have not been effective in achieving the target because there are no clear regulations related to the program. As a result, changes in smoking behavior in the community are not too significant.
Pengaruh Ekstensifikasi Pajak, Sosialisasi Pajak, Dan Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak (Studi Pada Wajib Pajak Orang Pribadi Di KPP Pratama Jakarta Senen) Silviana Dwi; Khairur Raziqiin
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.v3i2.3143

Abstract

The purpose of this research is to find out the effect of tax extensification, socialization, and knowledge on the taxpayer’s compliance (a study on individual taxpayers at Senen Jakarta Small Tax Office). This method adopts the quantitative method, which measures data and statistics objectively through scientific calculations derived from tax extensification, socialization, and knowledge variables in promoting the taxpayer’s compliance. The quantitative approach in this research involves direct and online distribution of questioners to individual tax payers within the area of Senen District, Central Jakarta. Sample are taken using the Slovin’s formula with level of significance 5% or 0,05. The samples used is this research are 100 individual taxpayers. In data processing, SPSS 25 application system is used. The result of this research shows that tax esxtensification, socialization and knowledge have a significant effect on the taxpayer’s compliance.
Pengaruh Insentif Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Samsat Jakarta Timur Tahun 2023 Permata, Michelle; Rahmi, Notika
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.v4i5.4208

Abstract

This study examines the influence of Tax Incentives and Tax Penalties on the Compliance of Motor Vehicle Taxpayers in the One-Stop Administration System in East Jakarta in 2023. Tax Incentives aim to eliminate penalties for late payments, while Tax Penalties are intended to prevent violations of Tax Regulations. The objective of this research is to analyze the impact of Tax Incentives and Tax Penalties on Taxpayer Compliance. The method used is a quantitative approach. The population in this study consists of 1,151,709 motor vehicle tax object owners in the One-Stop Administration System in East Jakarta, with a sample size of 100 respondents determined using the Slovin formula. Data was collected through questionnaires and analyzed using Instrument Tests, Classical Assumption Tests, and Hypothesis Testing with Multiple Linear Regression Analysis. The results show that the Tax Incentives variable (X1) has a significant effect of 19.6% on Taxpayer Compliance (Y), the Tax Penalties variable (X2) has a significant effect of 13.8% on Taxpayer Compliance (Y), and simultaneously, Tax Incentives (X1) and Tax Penalties (X2) have a significant effect of 26.8% on Taxpayer Compliance (Y).
Pengaruh Tingkat Pendapatan Dan Pemahaman Peraturan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Masa Pandemi Covid-19 (Studi Kasus Pada Wajib Pajak Orang Pribadi Di KPP Pratama Bekasi Barat) Felya Agata Beddu; Diana Prihadini; Rianto Rianto
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.v1i6.2873

Abstract

The COVID-19 pandemic has caused economic growth in Indonesia to contract to 2.07% (c-to-c), one of the things that support economic income in Indonesia is tax revenue, but the state tax revenues in 2018 - 2020 always declined and the realization SPT compliance of individual taxpayers at West Bekasi Small Tax Office has never been on target. The purpose of this study was to analyze the effect of income level and understanding of tax regulations on individual taxpayer compliance during the covid-19 pandemic. This study used quantitative research methods with data collection techniques in the form of questionnaires and used 2 independent variables: income level and understanding of tax regulations and 1 dependent variable: Taxpayer Compliance. The population of this research was individual taxpayers at West Bekasi Small Tax Office using a non-probability sampling technique with a total sample of 103 samples by using the slovin formula. This study also employed Multiple linear regression analysis with computer assistance through IBM Statistics 26.0 software for Mac Big.Sur. The results of the study found that the level of income has an effect on taxpayer compliance by 46.6% and understanding of tax regulations has an effect on taxpayer compliance by 53.9%. The level of income and understanding of tax regulations together affect taxpayer compliance by 59.5% and 40.5% is influenced by other factors outside of this study.
Strategi Sosialisasi Dalam Rangka Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi Di Masa Pandemi Covid-19 Pada KPP Pratama Jakarta Kelapagading Tahun 2021 Putri Jernih Ndruru; Erni Prasetiyani
Jurnal Ilmu Administrasi Publik Vol 3, No 4: Juli 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i4.3278

Abstract

The lack of taxpayer compliance is influenced by things such as the lack of effective socialization from the government to call for paying taxes; lack of knowledge of taxpayers about taxes; There is also public concern that the collected tax revenue is not being used properly. This study aims to analyze the socialization strategy that will be carried out by the agencyto improve taxpayer tax compliance during the Covid-19 pandemic in Indonesia in Kantor Pelayanan Pajak Pratama Jakarta Kelapa Gading. Thisstudy uses a qualitative descriptive method by conducting interviews with informants. The data and information obtained were summarized, then analyzed using data reduction. The results of the analysis obtained several strategies including publications, activities, reporting, community involvement, inclusion of  identity  and personal  approach in conducting tax socialization. Implementation of the level of compliance of individual taxpayers on Kantor Pelayanan Pajak Pratama Jakarta Kelapa Gading he year 2019-2021 shows results that are not optimal, firstly because there are still many taxpayers who have not carried out their tax obligations and secondly, it can be seen from the compliance ratio in 2021 which experienced a decrease in the level of complianc .
Analisis Efektivitas Pelaksanaan Penghapusan Sanksi Administrasi Pajak Hotel Dalam Rangka Pemulihan Ekonomi Di Kota Jakarta Pusat Pada Masa Pandemi Covid – 19 Tahun 2021 Azzyyati Inggita Caestyakara; Rahadi Pratomo Singgih
Jurnal Ilmu Administrasi Publik Vol 2, No 2: Maret 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i2.2917

Abstract

A regional tax is a kind of tax that is collected and managed by the regional government and is used for funding all governmental functions and regional development. Regional Income Board is a Regional board assigned to manage all types of regional receivables and income, one of which is Hotel Tax. This study was conducted to find out how the Effectiveness of Hotel Tax Administration Penalty Removal that is regulated in Governor Regulation Number 60 of 2021 in Regional Income Board of (Central) Jakarta in order to increase economic recovery in Jakarta central city in Covid-19 pandemic era. This study uses a descriptive qualitative research method. Data collected was conducted through an interview, observation, and documentation. The result of this study presented that the effectiveness of the hotel tax administration penalty removal in the Covid-19 pandemic era is very effectiveif it is assessed from the hotel tax receivable target and realization. However, it has not yet been maximized in the implementation. The lack of maximizing in the hotel taxpenalty removal in order to recover economics is due to several obstacles, such as people's knowledge of this governor's regulation
Analisis Efektivitas Penerapan Pajak Hotel Dalam Meningkatkan Pajak Daerah Kabupaten Kubu Raya Kalimatan Barat (Study Kasus Kantor Badan Pendapatan Daerah Kabupaten Kubu) Amalia, Laila; Prihadini, Diana; Widyatasari, Lusia Wina
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.v4i1.3627

Abstract

Taxes play a crucial role in the development of a region that requires substantial funding for its progress. Taxation is one of the key elements in managing national revenue. Taxes are of utmost importance for the development of a region, as they contribute significantly to its income, as seen in the case of hotel taxes.This research aims to analyze the effectiveness of implementing hotel taxes in boosting local tax revenues in Kubu Raya district. The study employs a qualitative and descriptive approach. The population for this research consists of hotel taxpayers in Kubu Raya district, while the sample comprises the financial reports of local tax revenues in Kubu Raya. The findings of the research indicate that the analysis based on the targets set for 2020-2022 experienced fluctuations and obstacles each year. Moreover, the research revealed that the aspects of efficiency, sufficiency, fairness/equality, responsiveness, and certainty, as proposed by Sugiyono, have not been entirely effective due to various issues. These include inadequate socialization, lack of transparency in reporting income and revenues by taxpayers, and insufficient knowledge among taxpayers about the purpose of analyzing the effectiveness of implementing hotel taxes in enhancing local tax revenues.

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