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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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ANALISISI EFEKTIVITAS PELAKSANAAN KEBIJAKAN ATAS BARANG KIRIMAN IMPOR PADA KANTOR PENGAWASAN DAN PELAYANAN BEA DAN CUKAI TIPE MADYA PABEAN C KANTOR POS PASAR BARU Nurgustriawanti, Eka; Ambarwati, Ambarwati
Jurnal Ilmu Administrasi Publik Vol. 5 No. 1: Januari 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v5i1.4622

Abstract

Customs is one of the agencies that play an important role in increasing economic growth and protecting the people of Indonesia from the entry of dangerous illegal goods. Office of supervision and service of Customs and Excise (KPPBC) type Madya Pabean C Pasar Baru Post Office as the only agency that specifically handles freight services under the Directorate General of Customs and Excise. But in the implementation of the policy of imported goods, still the discovery of violations that occurred resulting in losses to the state. The purpose of this study was to analyze the effectiveness of the implementation of the policy on imported goods at KPPBC Type C Customs Post Office Pasar Baru. The research method used is a qualitative method. The results of this study indicate that the effectiveness in the implementation of policies on imported goods it has been effectively implemented so that 86% of the settlement and action on imported goods becomes state revenue and the achievement of import duty targets with a realization of 122%. However there are several obstacles such as lack of public awareness in policy literacy Minister of finance regulation No.199/PMK.10/2019 imported goods so that there are still many people who commit violations. Efforts made by KPPBC Pasar Baru Post Office is to socialize actively and passively, consult and coordinate with policy makers and  maximize the performance of existing customs officers and officials.
PENGARUH PERAN WHISTLEBLOWING SYSTEM DALAM PENEREAPAN DIGITALISASI DAN PENGAWASAN PAJAK TERHADAP KEPATUHAN WAJIB DI KANTOR DIREKTORAT JENDRAL PAJAK Kumala, Ratih; Janah, Anis Miftahul
Jurnal Ilmu Administrasi Publik Vol. 5 No. 3: Mei 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v5i3.4825

Abstract

This study aims to determine the role of the whistleblowing system in implementing tax digitalization and supervising taxpayer compliance. This study uses a quantitative method. The population is taxpayers who have used the whistleblowing system website. The sampling technique is saturated samples or non-probability sampling, and 100 respondents were obtained. The data collection technique uses a questionnaire that has been tested for validity and reliability. The data analysis technique used is multiple linear regression analysis. The hypothesis testing design used is the normality test, multicollinearity test, heteroscedasticity test, f-test, t-test, and coefficient of determination. Based on the results of the conducted tests, the following research findings emerged: 1) The whistleblowing system plays a positive and significant role in enhancing taxpayer compliance in the context of digitalization. 2) Tax supervision also has a positive and significant effect on taxpayer compliance. Based on the results of the tests conducted, the following research results were found: 1) the role of the whistleblowing system in the implementation of digitalization has a positive and significant effect on taxpayer compliance, 2) tax supervision has a positive and significant effect on taxpayer compliance
PENGARUH SOSIALISASI, PEMAHAMAN PERPAJAKAN, DAN TARIF PAJAK PP NO. 23 TAHUN 2018 TERHADAP KEPATUHAN WAJIB PAJAK UMKM PADA KPP PRATAMA TIGARAKSA TAHUN 2023 Wulandari, Winda; Lumbanbatu, Artabo Will More
Jurnal Ilmu Administrasi Publik Vol. 5 No. 2: Maret 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v5i2.4723

Abstract

This study aims to analyze the influence of tax socialization, tax understanding, and the tax rate under Government Regulation No. 23 of 2018 on MSME taxpayer compliance at KPP Pratama Tigaraksa in 2023. The study is motivated by the persistently low tax compliance rate among MSME actors. A quantitative research method was employed using a survey approach, with data collected from 100 respondents and analyzed through multiple linear regression. The results show that tax socialization and tax understanding have a positive and significant effect on MSME taxpayer compliance, while the tax rate does not have a significant effect. Simultaneously, the three independent variables influence taxpayer compliance with a coefficient of determination of 76.7%. These findings highlight the importance of enhancing tax socialization and understanding to improve tax compliance in the MSME sector.
IMPLEMENTASI KEBIJAKAN PELAYANAN PUBLIK BIDANG PERIZINAN DI DINAS PENANAMAN MODAL PELAYANAN TERPADU SATU PINTU (DPMPTSP) KELURAHAN WARAKAS TANJUNG PRIOK JAKARTA UTARA Mustika, Windy; Tuswoyo, Tuswoyo; Dahuri, Adin
Jurnal Ilmu Administrasi Publik Vol. 5 No. 2: Maret 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v5i2.4713

Abstract

This study is based on the relaxation of licensing policies that have not been running effectively in the One-Stop Integrated Services Investment Office (DPMPTSP) of Warakas Village, Tanjung Priok District, North Jakarta. Services that have not been effective due to the handling of employees to the community has not been running smoothly and the existing infrastructure is not adequate. The purpose of this study was to determine and analyze how effective the implementation of public service policies in the Investment Office with a One-Stop Integrated Service model (DPMPTSP) Warakas Village, Tanjung Priok District, North Jakarta. To further analyze what are the obstacles that occur in the implementation of these policies and what efforts or solutions are made to overcome these obstacles. The theory used to dissect this problem is translated into four dimensions, namely communication, resources, disposition and this research is descriptive with a qualitative approach. The results showed that the relaxation policy in general has been running quite well. Nevertheless there are still some things that need to be fixed. Officers should be increased in capacity.provide services to the community concerned. In addition, some interested communities have not fully understood the permit management procedure. Some things are done as an effort to overcome these obstacles or obstacles. Employees should have developed their abilities by providing regular training. Socialization of licensing management procedures to the community needs to be intensified. The more intensive the socialization is done, the more people understand the procedure in question
PENGARUH PELAYANAN PERPAJAKAN DAN KEPATUHAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK PADA KPP PRATAMA JAKARTA SENEN TAHUN 2024 Wardhani, Muktyara Rahma; Singgih, Rahadi Pratomo
Jurnal Ilmu Administrasi Publik Vol. 5 No. 3: Mei 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v5i3.4830

Abstract

This study aims to analyze the effect of tax services and taxpayer compliance on tax revenue at the Jakarta Senen Pratama Tax Service Office (KPP) in 2024. Tax revenue is a major component in the State Budget (APBN), so its success is highly dependent on the effectiveness of tax services and the level of taxpayer compliance. The problems that occur at the Jakarta Senen Pratama Tax Service Office include fluctuations in tax revenue and the still low level of compliance in reporting Corporate Taxpayer SPTs, which can have implications for not achieving the revenue target. This study used a quantitative approach with a descriptive method. The sampling technique in this study was carried out using simple random sampling with a total of 100 Individual Taxpayers registered with the Jakarta Senen Pratama Tax Service Office. The data was processed using SPSS Version 27, to determine the magnitude of the influence the researcher used the F test, T test and coefficient of determination. The results of the study showed that there was a positive and significant influence of Tax Services on Tax Revenue of 62.4%. There was a positive and significant influence of Taxpayer Compliance on Tax Revenue of 53.7%. Taxation Services and Taxpayer Compliance simultaneously have a positive and significant effect on Tax Revenue at KPP Pratama Jakarta Gambir Senen by  66.7%.
PENGARUH KUALITAS PELAYANAN DAN FAKTOR KEAMANAN DATA PRIBADI TERHADAP TINGKAT KEPERCAYAAN MASYARAKAT PENGGUNA APLIKASI JAKEVO DI KELURAHAN ROROTAN Afrina, Faradila Rima; Islah, Khikmatul
Jurnal Ilmu Administrasi Publik Vol. 5 No. 3: Mei 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v5i3.4806

Abstract

There are still limitations in studying simultaneously or significantly on the influence of service quality, security factors on trust public. So this research aims to analyze the influence significant or simultaneous between service quality and safety factors public trust. The object of this research is the Jakevo application as novelty in research. Research approach used in research this is a quantitative approach. Data obtained from this approach collected through structured instruments, such as questionnaires or surveys. T test results shows that service quality has a significant effect on trust society (sig. 0.000 < 0.05) with a coefficient of 1.984. F test confirms that both together have a significant effect on trust society (sig. 0.000 < 0.05) F count 99.926 F table 3.09. dertamination coefficient (R Square) of 0.598 shows that 59.8% of public trust is influenced by these two variables, while 40.2% is influenced by other factors.
ANALISA PEMAHAMAN PAJAK E-COMMERCE PADA PEDAGANG ONLINE DIKECAMATAN LOSARI KABUPATEN CIREBON Anggriyani, Sekar Dahlia; Irawati, Irawati
Jurnal Ilmu Administrasi Publik Vol. 5 No. 2: Maret 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v5i2.4719

Abstract

This study discusses the understanding of e-commerce tax among online traders in Losari District, Cirebon Regency, along with the rapid growth of online transactions since 2017. The study uses a qualitative descriptive approach with a purposive sampling technique to determine credible informants, and analyzes data using the Milles model (Data Reduction, Data Display, and Conclusion Drawing/Verification) and verbatim analysis. The results of the study indicate that online traders in Losari District do not yet have an adequate understanding of e-commerce tax. This is due to limited access to information and the complexity of regulations. To overcome this, it is recommended that there be socialization, education, and special assistance to improve the understanding and tax compliance of online traders.
PENGARUH KEPERCAYAAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA JAKARTA GAMBIR DUA TAHUN 2023 Mayada, Fadhlika; Rahmi, Notika
Jurnal Ilmu Administrasi Publik Vol. 5 No. 1: Januari 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v5i1.4655

Abstract

Individual Taxpayer Compliance at KPP Pratama Jakarta Gambir Dua in reporting SPT in 2023 has decreased as proven by data obtained from KPP Pratama Jakarta Gambir Dua which shows the number of Individual Taxpayers namely 8,076 while the actual reporting of SPT for Individual Taxpayers is only 7,592. This decrease in taxpayer compliance has resulted in a decrease in state revenues from tax sector at KPP Pratama Jakarta Gambir Dua. One of the factors that causes a decrease in individual taxpayer compliance in this research is trust and tax sanctions. This research aims to analyze the influence of Trust and Tax Sanctions on Individual Taxpayer Compliance at KPP Pratama Jakarta Gambir Dua in 2023. This research uses a quantitative approach. The sampling technique in this research was carried out using simple random sampling with a total of 100 individual taxpayers registered at KPP Pratama Jakarta Gambir Dua. The data was processed using SPSS Version 26, to determine the magnitude of the influence the researchers used the F test, t test, and coefficient of determination. The research results show that there is a positive and significant influence of Trust on Individual Taxpayer Compliance of 12,6%. There is a positive and significant influence of Tax Sanctions on Individual Taxpayer Compliance of 44,6%. Trust and Tax Sanctions simultaneously have a positive and significant effect on Individual Taxpayer   Compliance   at   KPP   Pratama   Jakarta   Gambir   Duaamounting to 46,3%.
ANALISIS STRATEGI SISTEM PEMUNGUTAN PAJAK REKLAME DALAM UPAYA MENINGKATKAN PENERIMAAN PAJAK DAERAH KOTA DEPOK Wicaksono, Reza Aulia; Andrayanti, IIn
Jurnal Ilmu Administrasi Publik Vol. 5 No. 3: Mei 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v5i3.4826

Abstract

Local taxes and levies are the important sources of revenue for the regional government in organizing governance and community services. High local revenue reflects good resources management and can be used to develop public facilities and social activities. According to Koteen (in Salusu, 1996), there are several strategies such as organizational strategy, program strategy, supporting resources strategy, and institutional strategy. SWOT (Strengths, Weaknesses, Opportunities, Threats) analysis was used to evaluate the institution condition. The aim of this research is to find out which strategies used by the regional financial agency (Badan Keuangan Daerah—BKD) of Depok to deal with obstacles and efforts that can be made related to the billboard tax billing system in the city of Depok. Based on the analysis, organizational and institutional strategies had been run well, but the program strategy needed to improve its billboard tax socialization. Supporting resources strategy needed additional training for the employees, and the monitoring and administration in internal and external factors had to be tightened to improve the legal compliance and effectiveness, the realization of billboard tax in the last 4 years, namely from 2019 to 2022, had continued to increase, and the most significant is the revenue in 2022 which was Rp 36,909,071,794 however the realization of bilboard tax revenue had decreased, so that there needed several special strategies to escalate the realization of revenue in the regional financial agency (Badan Keuangan Daerah—BKD) of Depok. Obstacles dealt with included billboard tax objects installed without permission, lack of bilboard taxpayers in fullfillingthe billboard tax obligations, public non- compliance in paying billboard taxes. Efforts made were to continue conducting socialization and education on billboard tax billing to increase taxpayers’ awareness, to improve resources by conducting training and optimizing the owned technology and to carry out regular  evaluation to amend errors occured.
ANALISIS IMPLEMENTASI KEBIJAKAN PEMINDAHBUKUAN DANA PAJAK SECARA ELEKTRONIK DALAM UPAYA MENINGKTAKAN DIGITALISASI LAYANAN PADA KANTOR PELAYANAN PAJAK PRATAMA BEKASI UTARA Rejeki, Triana Sri; Syadat, Fahrul Anwar
Jurnal Ilmu Administrasi Publik Vol. 5 No. 2: Maret 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v5i2.4724

Abstract

In the introduction of tax digitalization, this became an integral element in implementing the tax reform program initiated by the Directorate General of Taxes (DJP). Currently the Directorate General of Taxes is in the middle implementing the digitalization innovations in tax administration through the new core tax systent The aim of this research was to know how to implement the overbooking Policy Electronics in efforts to Increase digitalization of services in the north Bekasi primary tax services office, as well as obstacles and efforts carried out in this policy. This research uses the method descriptive qualitative research. Data collection from this research involves interviews, observation, and documentation. Theory used in this research is Implementation according to George Edward III (2022). The results of this research indicate that implementation of the electronic book transfer policy in an effort to improve digitalization of services at the North Bekasi Pratama Tax Service Office has not run optimally, if seen from the number of taxpayers in 2023 using e-pbk. This policy is less than optimal caused by several obstacles such as lack of socialization towards taxpayers Efforts that can be made by KPP Pratama North Bekasi are conducting outreach using several methods, adding partners such as Tax Volunteers, and implementing collaboration with third parties

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