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 Kebijakan Insentif Pph Pasal 21 Dalam Meningkatkan Penerimaan PPh Pasal 21 Pada Kantor Pelayanan Pajak Pratama Jakarta Kebon Jeruk Satu Tahun 2020 Fauziah Dwi Kartika; Chairil Anwar Pohan
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.v1i3.2838

Abstract

The purpose of this study is to analyze the effectiveness of the Article 21 PPh tax incentive policy in increasing Article 21 Income Tax revenue at the Jakarta Kebon Jeruk One Tax Service Office in 2020. The main problem in this study is how the level of effectiveness of the tax incentive activities is. This research approach uses a qualitative descriptive approach with data collection techniques in the form of interviews, observation, documentation, and triangulation. Based on the results of this study, when viewed from the effectiveness of tax incentives on tax revenues before and after tax incentives in 2020, it is classified as effective with an average effectiveness percentage of 96%. In addition, knowledge of taxation regarding compliance and level of awareness of taxpayers, as well as socialization has a significant positive effect on the Article 21 PPh tax incentive policy in Article 21 income tax revenue as well as mediates the analysis of the effectiveness of Article 21 PPh tax incentive policy in increasing Article 21 income tax revenue. 2020.
Pengaruh Modernisasi Administrasi Pajak Dan Sosialisasi Perpajakan Terhadap Tingkat Kepatuhan Wajib Pajak Di Kantor Pelayanan Pajak Pratama Pasar Minggu Siti Solehah; 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.v3i2.3149

Abstract

This study aimed to determine and analyze the effect of modernizing tax administration and socializing taxation simultaneously on the level of taxpayer compliance at KPP Pratama Pasar Minggu. The research method used was a quantitative, non-probability sampling technique, and the type of sample used was convenience sampling. The results of this study simultaneously showed that the results of Fhitung for the modernization of tax administration and tax socialization were 9.729 > Ftabe/ 3.938 (sig. 5% level) and a significance level of 0.000 was less than 0.05 (0.000<0.05), so it can be concluded that H3 was accepted, namely the variables of modernization of tax administration and tax socialization have a partially significant effect on taxpayer compliance. The percentage of the variable, 46.7%, was that modernization of tax administration and tax socialization have an impact on taxpayer compliance. It is suggested that KPP Pratama Pasar Minggu is expected to improve services and provide information effectively and efficiently.
Pengaruh Digitalisasi Pajak, Pemahaman Peraturan Pajak Serta Kepercayaan Masyarakat Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Pulogadung Jakarta Timur Tahun 2023 Wulandari, Winda; Sinaga, Aprilia Nita
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.v4i6.4407

Abstract

Taxpayer compliance is a form of fulfilling taxpayers' obligations to the state. This study was conducted to test the factors that affect the compliance of individual taxpayers at KPP Pratama Pulogadung.The research method was carried out using the multiple linear regression method with a sample of 100 respondents. Based on the results of the study, it is known that tax digitization has an effect on the compliance of individual taxpayers at KPP Pratama Pulogadung, understanding of regulations affects the compliance of individual taxpayers at KPP Pratama Pulogadung, public trust has no effect on the compliance of individual taxpayers at KPP Pratama Pulogadung.
Analisis Pelaksanaan Ekstensifikasi Pajak Sektor Usaha Mikro Kecil Dan Menengah Dalam Rangka Meningkatkan Penerimaan Pajak Tahun 2020 (Studi Kasus Di KPP Pratama Bekasi Utara) Ines Citra Risqiqa; 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.v1i6.2878

Abstract

This research was conducted to find out how the Tax Extensification of the Micro,Small and Medium Enterprises Sector to Increase Tax Revenue in 2020 at KPP Pratama, North Bekasi. The results of this study indicate that the number of taxpayers at KPP Pratama Bekasi Utara in 2019 to 2020 always increases, both for personal taxpayers and corporate taxpayers, but in terms of tax revenue, it always experiences significant changes every year. In this study, the author uses the theory put forward by Seomitro in Lovena Dewi (2016) in which there are 3 dimensions, namely: Expansion, Adjustment, and Expansion of Objects. The approach used in this research is a qualitative approach with a descriptive method. Collecting data in this study is by observation, documentation, and interviews. The results of this study indicate that the implementation of tax extensification in the MSME sector in terms of the expansion of  taxpayers is carried out based on general extensification rules such as through the provision of appeal letters, sweeping to the KPP work area or to the taxpayer's location, through a one-way information system/sms flashting, and pamphlets. Meanwhile, tax extensification in terms of tariff improvement and tax object expansion is the authority of the government as a policy maker.
Analisis Efektifitas Pelaksanaan Pelayanan Digital Berbasis Google Form Di Suku Dinas Kesehatan Jakarta Barat Yanti Priati; Ivan Budi Susetyo
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.v3i5.3397

Abstract

This research is motivated by the results of monitoring and evaluation of the General Section  and  Protocol  of  the Mayor  of  the City of  West  Jakarta  Administration regarding the use of space in the Office of the Mayor of the City of Administration of West Jakarta which mentions the lack of file storage space and the lack of digital archive documentation especially in the West Jakarta Administration City Health Sub-dept. This study aims to determine (1) the effectiveness of the implementation of archive services by digitizing storage, (2) how to use tools in performing digital archive services, (3) supporting and inhibiting factors for digital archive services by employees of the West Jakarta City Health Sub-dept. This study uses a qualitative method with administrative staff at the West Jakarta Administration City Health Sub- dept. as research subjects. Data collection on the implementation of employee digital documents was carried out through observation and interviews. The results of the study indicate that the implementation of digital documentation by employees of the West Jakarta City Administration of Health has not been effective and maximal. The author suggests: (1) campaign and network stability, (2) training and assistance related to technology-based display creation, and (3) internal policies related to digital archive storage.
Analisis Implementasi Kebijakan Insentif Pajak Kendaraan Bermotor Dimasa Pandemi Covid-19 Dalam Meningkatkan Penerimaan Pajak Daerah Pada Samsat Cikokol Kota Tangerang Tahun 2020-2021 Dinda Dwi Lestari; Martina Safitri
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.v2i3.2926

Abstract

This study discusses the elimination of motor vehicle tax administration sanctions in the Cikokol area of Tangerang City. The purpose of this study is to analyze the motor vehicle tax incentive policy during the Covid-19 pandemic in order to increase local tax revenue at Cikokol SAMSAT office in 2020-2021. Motor vehicle tax is a type of tax levied on the ownership of a motor vehicle. The low compliance of taxpayers in paying motor vehicle taxes is the cause of the non-optimal tax revenue. This research was conducted using descriptive qualitative research methods with data collection techniques of interviews, observation, and documentation. The results showed that the motor vehicle tax administration sanction elimination program was quite effective, but not significant in increasing local tax revenues at Cikokol SAMSAT office. Several factors that affect the compliance of motorized vehicle taxpayers in the Cikokol SAMSAT area of Tangerang City are the awareness of taxpayers in paying their obligations, economic level of motorized vehicle taxpayers, lack of updated facilities and infrastructure, quality of applications, and network improvements. Efforts that need to be made to improve the compliance of motorized vehicle taxpayers are to continue campaigning to the public both online and offline about motor vehicle taxes and involve community leaders to conduct persuasive campaigns.
Pengaruh Insentif Pajak Dan Digitalisasi Pajak Terhadap Penerimaan Pajak Penghasilan Badan Di KPP Pratama Jakarta Pasar Rebo Apriyani, Haisa; Harjo, Dwikora
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.v4i1.3729

Abstract

The tax revenue data of the KPP Pratama Jakarta Pasar Rebo over the past few years reflects a downward trend, indicating the impact of limited accessibility and transparency of tax incentive information, as well as the lack of readiness and accessibility to technology among taxpayers, hindering optimal utilization of tax incentives and tax digitization adoption. This study aims to identify and analyze the impact of tax incentives on tax revenue, the impact of tax digitization on tax revenue, and the combined impact of tax incentives and tax digitization on tax revenue at the KPP Pratama Jakarta Pasar Rebo. The research employs a descriptive quantitative method with a population of all corporate taxpayers who filed tax returns in 2022 at the KPP Pratama Jakarta Pasar Rebo, totaling 966 corporate taxpayers. A sample size of 97 respondents was determined based on Arikunto's theory, which suggests sampling 10% of the population. Based on the research findings, it is concluded that Tax Incentives partially influence tax revenue positively by 50.3% at the KPP Pratama Jakarta Pasar Rebo, while Tax Digitization partially influences tax revenue positively by 57.7%. Furthermore, Tax Incentives and Tax Digitization together significantly influence tax revenue positively by 60.8% at the KPP Pratama Jakarta Pasar Rebo. To enhance tax revenue at the KPP Pratama Jakarta Pasar Rebo, it is recommended to improve tax incentives by refining incentive procedures, enhancing communication and transparency, and encouraging active participation of corporate taxpayers in providing accurate data to minimize tax calculation errors.
Analisis Pemungutan Pajak Air Permukaan Dalam Rangka Meningkatkan Pendapatan Asli Daerah Pada Bapenda Cikokol Tahun 2019-2021 Wulan Saputri Listiani; Jiwa Pribadi Agustianto; Raden Kusyeni
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.v2i5.2965

Abstract

The purpose of this study was to analyze of surface water tax collection in order to increase Regional Original Income (Pendapatan Asli Daerah - PAD), analyze the obstacles faced in implementing the surface water tax collection in to PAD, and analyze solutions in overcoming obstacles to the implementation of surface water tax collection in order to increase PAD in Tangerang Regional Revenue Agency 2019-2021. This study used a qualitative methodology. The researcher used primary and secondary data to investigate the specified problem. The data were collected through the interview method, literature/library method, and observation. This study used a descriptive method of data analysis, i.e. the interaction model. Based on the results of the study, it can be concluded that the contribution of surface water tax to regional revenue was as local tax revenue, with a contribution of 87% in 2019, 106% in 2020, and 100.7% in 2021. The obstacle faced in collecting surface water tax is the lack of socialization by the Regional Revenue Agency to taxpayers regarding the rules and sanctions of surface water tax. The solution to the obstacles that occur is by providing periodic socialization, either directly to taxpayers, or through print media and social media
Strategi Penataan Parkir Liar Oleh Dinas Perhubungan Kota Bekasi Di Wilayah Bekasi Selatan Erika, Pipit; Irwansyah, Iwan
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.v4i3.3841

Abstract

The purpose of this study is to find out how the illegal parking arrangement strategy is by the Bekasi City Transportation Service in the South Bekasi Region, what are the inhibiting factors in implementing the illegal parking arrangement strategy by the Bekasi City Transportation Service in the South Bekasi Region and to find out what the efforts are. taken in implementing the illegal parking management strategy by the Bekasi City Transportation Service in the South Bekasi Region. The type of research used is a qualitative research method with a descriptive research type. Analysis of the data used in the research uses the concept of Henry Mintzberg's strategy scheme to answer the problem formulation. The results of the study show that 1). Plan (program plan and objectives), implementation of patrols for monitoring around city roads as a plan from the transportation service which aims to create smoothness and comfort as well as safety in traffic. 2). Ploy (action plan) by evaluating and patrolling as monitoring and immediately sanctioning violators by locking or ticketing directly by cooperating parties. 3). Position (adaptation to the environment) carry out an evaluation in advance and conduct socialization regarding the importance of orderly traffic. 4). Perspective (point of view) takes action or decisions by making previous observations of certain points that become the point of the problem. 5). Pattern (repeated actions) carrying out routine patrols every week and imposing sanctions such as locking or ticketing violators and carrying out socialization.
Pengaruh Profesionalitas dan Disiplin Kerja Terhadap Kualitas Pelayanan Administrasi Kependudukan Di Kelurahan Duren Seribu Kecamatan Bojongsari Kota Depok Ahmad Sabani; A.H. Rahadian
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.v1i3.2826

Abstract

The objective of this research is to analyze the Effect of Professionalism and Work Discipline on the Quality of Population Administration Services at the Office of Duren Seribu Urban Village, Bojongsari District, Depok City, parlially and simultaneously. The selected theories include Professionalism Theory by Pettern Jr., (in Sedarmayanti, 2012'.76-77), Work Discipline Theory by Rivai and Sagala (2011:825) and Service Quallty Theory by Lovelock (in Latunreng, 2010:160). This research uses quantitative Explanatory Method with quantitative descriptive approach. The population of this research is 1.576 recipients of population administration services for the January- December 2019 period and the sampling technique used is Slovin (5%) so that there are 319 samples obtained. The results of this research show that (1) The effect of Professionalism on the Quality of Population Administration Services at the ffice of Duren Seribu Urban Village, Bojongsari District, Depok City is at 55.1% and there is a positive and significant effect; (2) The effect of Work Discipline on the Quality of Population Administration Services at the Office of Duren Seribu Urban Village, Bojongsari District, Depok City is at 54.4% and there is a positive and significant effect; and (3) The effect of Professionalism and Work Discipline simultaneously on the Quality of Population Administration Services at the Office of Duren Seribu Urban Village, Bojongsari District, Depok City is at 59.2% and there is a positive and significant effect.