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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
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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 Implementasi Kebijakan Insentif Pajak Di Masa Pandemi Covid – 19 Atas Pajak Penghasilan Pasal 21 Pegawai Negeri Sipil Di Uptd Puskesmas Telaga Murni Kabupaten Bekasi Tahun 2020 Nurmalasari Nurmalasari; Ratih Kumala
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.v2i4.2949

Abstract

This study aims to analyze the implementation of article 21 income tax incentives at the Department of technical implementing elements of the Telaga Murni Health Center. The phenomenon of this research is regarding tax incentive policies issued by the government, especially on article 21 income tax for civil servants. As well as what obstacles are experienced in the application of the article 21 income tax incentive policy. In this study, the authors used qualitative research methods with qualitative descriptive analysis. The data collection was carried out in natural conditions, primary data sources, and data collection techniques were more on participatory observation and interviews. Determination of informants using purposive sampling technique, namely Informants who are considered to have knowledge or information about a particular thing or event. which was the informants who were deemed to have knowledge or information about a particular thing or event. In this study, the informants were Civil Servants who worked at the Telaga Murni Health Center for the 2020 period. The results of the study concluded that the implementation of Article 21 Income Tax Incentive policy at the Telaga Murni Health Center was good enough because in terms of quantity and quality so that it could run and achieve its goals. in the use of Article 21 income tax incentives.
Analisis Efektivitas Penerimaan Pajak Reklame Terhadap Pendapatan Asli Daerah Kota Tangerang Selatan Tahun 2019 - 2021 UTSMAN SAEPUDIN; Ambarwati Ambarwati
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.v2i6.2974

Abstract

This study aims to discuss the effectiveness of Advertising Tax Revenue on the Real Regional Income of South Tangerang City. The main problem in this study is how the level of effectiveness of Advertising Tax Revenue on Real Regional Income. This study was conducted at the Regional Rvenue Board of South Tangerang City using a descriptive approach and data collection techniques of interviews and documentation where the researcher calculated the effectiveness of Advertising Tax Revenue on Real Regional Income. In order to find out the actual situation, Researchers conducted interviews with several parties. Based on the results of the study, from 2019-2021 the effectiveness of Advertising Tax receipts has not been effective. The contributing factors are the awareness of the taxpayer in extending the advertisement tax period, the lack of knowledge of the taxpayer and the process of paying the advertisement tax which is quite time consuming.
Implementasi Kebijakan Pengenaan Pajak Atas Penghasilan Youtuber Dalam Upaya Optimalisasi Penerimaan Pajak Di Kantor Pusat Direktorat Jenderal Pajak Tahun 2020 S.D 2022 Wulandari, Winda; Yulianti, Fira
Jurnal Ilmu Administrasi Publik Vol. 4 No. 4: Juli 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i4.4053

Abstract

The phenomenon of internet development has spread to all corners of the world including Indonesia and is growing rapidly along with the increasing number of internet users. In this case income from the internet, namely YouTube, has quite a big influence on state tax revenues. However, the imposition of taxes on YouTuber income is not yet optimal.   So this research has the aim of knowing and analyzing the implementation of taxation policies on YouTuber income in an effort to optimize tax revenue. There are inhibiting and encouraging entities. This research method uses a qualitative type of descriptive approach. Data collection techniques were carried out by means of observation, interviews and documentation.   The results of the study show that the imposition of tax on YouTuber income has not run optimally because there are no specific regulations regarding the imposition of YouTuber income tax. The inhibiting entities are the lack of continuous socialization, the difficulty of getting YouTuber data and the absence of collaboration with Google. The driving entities are optimizing socialization, working with third parties, the social network analytics system (SONETA), and the Account Representative (AR) approach
Manajemen Penagihan Pajak Aktif Di Kantor Pelayanan Pajak Pratama Jakarta Pademangan Tahum 2020 Lely Naulul Muna; Selvi Selvi
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.v1i4.2848

Abstract

This study was conducted with the aim of analyzing the management of active tax collection at the Primary Tax Office of Pademangan, Jakarta in 2020, the constraints of the tax authorities in the management of active tax collection at the Primary Tax Office of Pademangan, Jakarta, and the efforts made to overcome these obstacles. This study used a qualitative approach. The data collection was carried out through observation and in-depth interviews with tax collection department staff at the Primary Tax Office of Pademangan, Jakarta. The results of this study indicate that there were weaknesses in active tax collection management in 2020. The problem experienced by the Primary Tax Office of Pademangan, Jakarta was the insufficient human resources in the tax collection department, especially data processors whose existence was important as tax collection support. The COVID-19 pandemic was also a serious obstacle. Many taxpayers' businesses had to close due to the Large- Scale Social Restrictions implemented by the government, thus hampering the implementation of tax collection. Efforts made by the Primary Tax Office of Pademangan, Jakarta included coordinating with the Internal Data Processing Section in data processing. In addition, the Primary Tax Office of Pademangan, Jakarta also adapted to the pandemic by carrying out the direction of the Directorate General of Taxes regarding tax collection strategies during the pandemic. Suggestions from the author to improve the management of active tax collection at the Primary Tax Office of Pademangan, Jakarta include placing human resources who are experts in data processing or carrying out data processing training for existing human resources. In terms of the implementation of active tax collection strategies during the pandemic, the Primary Tax Office of Pademangan, Jakarta can focus on business sectors that are developing during the pandemic, including food, pharmaceuticals, health and information technology.
Analisis Efektivitas Pelaksanaan Ekstensifikasi Pajak Dalam Rangka Meningkatkan Penerimaan Pajak Di Kantor Pajak Pelayanan Pratama Jakarta Matraman Tahun 2020-2021 Bunga Indah Andar; Roike Tambengi
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.v3i3.3160

Abstract

Tax is a potential state revenue, and the target of tax revenue from year to year continues to increase. One of the efforts to increase tax revenue is to implement a tax extensification program. The tax extensification program is an activity related to increasing the number of new taxpayers through the provision of NPWP (TIN). Some of the taxpayer extensification activities owned by the Primary Tax Office of Matraman, Jakarta include: 1) Data and Field Collection Activities (KPDL), 2) direct exploration to work areas, 3) campaigns through the events of bazaars or seminars for business actors, and 4) services through social media to make it easier to spread knowledge about taxation to taxpayers. This study uses Duncan's theory of effectiveness with indicators of goal achievement, integration, and adaptation. This study used a qualitative descriptive approach, the purpose of which was to analyze the effectiveness of the implementation of taxpayer extensification as an effort to increase tax revenue at the Primary Tax Office of Matraman, Jakarta in 2020-2021; the obstacles that arose; and the efforts that need to be made in carrying out mandatory tax extensification activities. The results of this study indicate that the taxpayer extensification activities and programs that have been implemented by the Primary Tax Office of Matraman, Jakarta have been running effectively and in accordance with applicable laws. This is indicated by the number of new taxpayers resulting from extensification which continues to increase during 2020-2021. The inhibiting factors are the lack of knowledge and awareness of taxpayers on the importance of having a NPWP as well as the limited and incomplete taxpayer data owned by the Primary Tax Office of Matraman, Jakarta. The efforts made by the Primary Tax Office of Matraman, Jakarta to maximize tax extensification activities are collaborating with relevant parties to obtain taxpayer data and conducting campaigns to provide education and understanding to taxpayers about taxation in the hope of increasing their awareness.
Analisis Kualitas Pelayanan Posyandu Wijaya Mustika 12 Di Kecamatan Mustikajaya Kota Bekasi Aslamiyah, Su'ai Batul; Star, Yurisman
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.v4i6.4437

Abstract

Posyandu Wijaya Mustika 12 in Mustikajaya District, Bekasi City, is one of the government's efforts to improve maternal and child health. This study aims to analyze the quality of service, obstacles, and efforts to overcome obstacles at the Posyandu. The research method used is descriptive qualitative with data collection techniques through interviews, observations, and documentation. The results of the study show that the quality of service at Posyandu Wijaya Mustika 12 is good, but there are still some aspects that need to be improved. The main obstacles faced include frequent changes of cadres, the location of the posyandu which is not yet permanent, and the distance that is too far for service users. Efforts to overcome these obstacles include increasing cooperation, solidarity, and the quality of cadre work, increasing attention from the government and the community, and increasing accessibility and community enthusiasm.
Pengaruh Kesadaran, Dan Pengetahuan Perpajakan Terhadap Tingkat Kepatuhan Wajib Pajak Umkm Tahun 2020 (Studi Kasus Pada KPP Pratama Jakarta Tebet) Muhammad Alfian Hendrawan; Ajat Sudrajat
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.v2i1.2894

Abstract

This  study  was  conducted  to  determine  the  effect  of  tax  awareness  and  knowledge  on  the compliance level of MSME taxpayers in 2020 the area of the Primary Tax Office of Tebet, Jakarta. MSME taxpayer compliance is still considered low. Tax awareness and knowledge are important factors for evaluating the compliance of MSME taxpayers registered at the Primary Tax Office of Tebet, Jakarta. This research is a descriptive quantitative research with data collection method of questionnaire distribution. A sample consisting of 70 respondents was taken using accidental sampling  technique.  The  data  obtained  were  processed  using  SPSS  version  24  and  analyzed statistically.  The  data  analysis  technique  used  was  multiple  linear  regression  analysis.    The research results show that the sig value of tax awareness is 0.00 < 0.05 and the sig value of tax knowledge is 0.01 < 0.05 which indicates that tax awareness has a partial effect on MSME taxpayer compliance and tax knowledge has a partial effect on MSME taxpayer compliance. Simultaneously the influence of the tax awareness and tax knowledge variables on the level of compliance of MSME taxpayers at the Primary Tax Office of Tebet, Jakarta is 53%, with the remaining 47% being the influence of other variables outside the model studied.
Peran Dewan Perwakilan Rakyat Daerah Dalam Pengawasan Pemerintah Daerah Kabupaten Manokwari Berdasarkan Undang – Undang Nomor 23 Tahun 2014 Tentang Pemerintahan Daerah Irfan Christianto; Filep Wamafma; Atang Suryana
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.v3i5.3406

Abstract

This research discusses the role of the Regional People's Representative Council (DPRD) in supervising Regional Government which has legislative, budget and supervisory functions. The tasks of the Regional People's Representative Council are normatively a reflection of democratic life in regional government. Law Number 23 of 2014 concerning Regional Government gives the Regional People's Representative Council (DPRD) a central role in supervising regional government. Through various provisions, this law mandates the DPRD to carry out various supervisory functions over regional government. The DPRD has a role in supervising general policy, budget implementation, government performance, drafting regional regulations, as well as being involved in the policy formation process. Apart from that, the DPRD also has special rights such as interpellation and inquiry rights to ensure transparency, accountability and public participation in supervision of regional government. This abstract summarizes the essence of the DPRD's role in supervising regional government in accordance with the Regional Government Law, which aims to maintain integrity, efficiency and community interests in the implementation of regional government.
Analisis Efektivitas Penagihan Tunggakan Pajak Dengan Surat Paksa Dalam Rangka Meningkatkan Penerimaan Pajak Di KPP Pratama Jakarta Matraman Tahun 2019-2021 Miftahul Jannah Sa’idah; Idar Rachmatulloh
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.v2i3.2935

Abstract

This research is motivated by the level of tax revenue is not optimal and is volatile, this is because there are still many taxpayers who have not paid their tax obligations, causing tax arrears. The purpose of this study is to analyze the effectiveness of collecting tax arrears with forced letters in order to increase tax revenue at KPP Pratama Jakarta Matraman in 2019-2021, the obstacles that occur, and efforts to overcome these obstacles. The research approach used is qualitative with descriptive type of research. Data sources consist of primary data in the form of interviews and secondary data in the form of documentation data. The results showed that the collection of tax arrears by forced mail is classified as ineffective. Obstacles that occur in the collection of tax arrears with a forced letter is the taxpayer can not be found in the field, the taxpayer does not recognize his tax arrears, the taxpayer does not have the ability to pay off his tax arrears, the taxpayer's attitude is not cooperative, and lack of awareness of the taxpayer itself. Efforts to overcome these obstacles by pasting forced letters on the notice board, notifying forced letters to local governments, cooperating with law enforcement, improving coordination with other agencies and providing policies to taxpayers to repay their tax arrears.
Efektivitas Pemungutan Retribusi Tempat Rekreasi dan Olahraga sebagai Upaya Peningkatan Pendapatan Asli Daerah Kabupaten Bogor (Studi Kasus di Badan Pengelolaan Pendapatan Daerah) Tahun 2018 Windi Damaryanti; selvi selvi
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.v1i1.1299

Abstract

The purpose of this study is to analyze the effectiveness of retribution  collection on recreational and sports sites and analyze the obstacles as well as the efforts made to overcome these obstacles. This study used a qualitative approach with observation and interview techniques with the Head of Planning and Development Sub-Division (Bappenda), the Head of Tourism Attraction Section (Disbudpar), academics and retribution payer. From the results of the research effectiveness in 2018 is quite effective. The contribution of effectiveness in 2015-2018 did not contribute to the original income of Bogor Regency. Obstacle from this collection is only at one tourist attraction, the quality of tourism development is still low and there is lack of community knowledge. Efforts to overcome these obstacles are exploring the potential of other attractions, structuring and developing the potential of other attractions and increasing tourism promotion. Suggestions for this research are to increase the cooperation of officers and increase the number of supervisors.