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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
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
PERANAN PEMBANGUNAN INFRASTRUKTUR DIGITAL DALAM GELIAT UMKM DI MASYARAKAT RW 10 DAN RW 11, DESA CIKARAGEMAN, KABUPATEN BEKASI, PROPINSI JAWA BARAT, MELALUI PEMANFAATAN MEDIA WHATSAPP Aliardo, Mohammad
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.v5i1.4677

Abstract

The government's policy through BAKTI Kominfo or the Ministry of Communication and Information's Telecommunication and Information Accessibility Agency in accelerating the development of digital infrastructure has encouraged a new economic model that utilizes social media. With the expansion of the internet network supported by the development of digital infrastructure in Indonesia, it allows for the use and utilization of the WhatsApp application as a marketing vehicle for home businesses and MSMEs. As done by the Community in RW 10 and RW 11, Cikarageman Village, Setu District, Bekasi Regency, West Java, who created a group in the WhatsApp application to market their products and goods and carry out buying and selling transactions.
ANALISIS EFEKTIVITAS PENAGIHAN PAJAK DENGAN SURAT PAKSA DALAM UPAYA MENINGKATKAN PENERIMAAN PAJAK DI KPP PRATAMA JAKARTA SENEN TAHUN 2023 Naimah, Milhatun; Rahmi, Notika
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.v5i3.4828

Abstract

This research was based on the fact that there were still many taxpayers who were disobedient and did not have the ability to pay their tax debts, so that caused high tax arrears which caused low tax revenues. This research aimed to know the level of effectiveness of tax collection by using forced letters in an effort to increase tax revenue at KPP Pratama Senen Jakarta in 2023. The research method used was qualitative with data collection techniques through observation, interviews and documentation. The research results showed that the effectiveness in 2021 it reached 25%, in 2022 it reached 31%, and in 2023 it reached 20%. From the research results, it could be concluded that tax collection by using forced letters in an effort to increase tax revenue at KPP Pratama Senen Jakarta was classified as ineffective. This was because there were still many taxpayers who were negligent and also taxpayers who did not have the ability to pay their tax debts. Efforts that must be made were to increase human resources, as well as carried out continuous socialization to raise the awareness of taxpayers in fulfilling their tax obligations in paying off their tax debts.
ANALISIS PENERAPAN SANKSI PAJAK BUMI DAN BANGUNAN DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN (PBB) PADA UPTD PENDAPATAN DAERAH KECAMATAN KEDUNGDUNGMADURA PADA TAHUN 2020 – 2023 Fahroni, Faisal; Wahyudin, Dian
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.v5i3.4804

Abstract

This research was conducted with the aim and purpose of finfing out abaout the application of sanctions for non-complience with paying Land and Building Tax (PBB) for taxpayers registered at the regional reveneu UPTD office, Kedungdung District, Sampang Regency. The tax revenue target always experiences an increase in the state revenue budget every year. Taxpayer data per sub-district that received sanctions mostly increased from year to year. In 2021, the sub-district with the most taxpayers receiving sanctions was Ombul with 95 people. In 2022, the sub-district with the most taxpayers receiving sanctions was Pasarenan with 84 people. In 2023, the sub-district with the most taxpayers receiving sanctions was Ombul with 83 people, and in 2024, the sub-district with the most taxpayers receiving sanctions was Pajeruan with 78 people. In this research, the data collection uses primary and secondary data types whose data collection methods are obtained by interviews, documentation and data analysis. The results of the research is concluded that the application of sanctions for non-complience by taxpayers in paying Land and Building Tax has been implemented in accordance with applicable tax procedures and regulations, howeverthere are several obstacles found in the process of applying sanctions such as invalid taxpayer data,  lack of complience and taxpayer awareness and other obstacles such as economic difficulties or lack of information.
IMPLEMENTASI PENYELESAIAN SENGKETA PAJAK PADA KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK JAKARTA TIMUR Ghifari, Muhammad; Rahmadi, Heksawan
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.v5i2.4717

Abstract

The phenomenon in this study concerned the condition of tax dispute resolution, which was abundant and time-consuming. Taxpayers' considerations in responding to decisions issued by the Directorate General of Taxes relate to the legal remedies provided under Article 25 and Article 27 of the General Provisions and Tax Procedures Law. The purpose of this study was to examine how the implementation of tax dispute resolution at the Regional Office of the Directorate General of Taxes (DJP) East Jakarta was carried out, as well as the inhibiting factors and solutions in implementing tax dispute resolution.This research employed a descriptive study with a qualitative approach. The analysis method used was qualitative data analysis. The research location was the Regional Office of DJP East Jakarta. The results of this study indicated that the implementation strategy carried out by the Regional Office of DJP East Jakarta has been quite successful, as seen from the key performance indicators in 2024, which exceeded the target, achieving 88.43% compared to the target of 79%.
PENGARUH PEMAHAMAN DAN KESADARAN PERPAJAKAN TERHADAP KEPATUHAN PELAPORAN SPT TAHUNAN : STUDI KASUS PEGAWAI SEKJEN DPD RI Saragih, Jhon Ardiles; Wulandari, Winda
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.v5i3.4824

Abstract

This study aims to examine the influence of tax understanding and taxpayer awareness on individual taxpayer compliance in filing annual income tax returns. The research was conducted on employees of the Bureau of Information Systems and Documentation at the Secretariat General of the Regional Representative Council (DPD RI) using a quantitative approach. Data were collected through questionnaires distributed to 58 respondents selected via purposive sampling. The analysis employed multiple linear regression with SPSS 30.0. The results show that neither tax understanding nor taxpayer awareness has a significant partial or simultaneous effect on taxpayer compliance. The adjusted R ² value of 0.010 indicates that the two independent variables explain only 1% of the variation in compliance behavior. These findings suggest that other factors beyond tax knowledge and awareness, such as digital tax service efficiency, enforcement, or trust in government, may better explain taxpayer compliance, particularly in bureaucratic environments with automatic withholding systems.
PENGARUH PENGETAHUAN PAJAK DAN PEMERIKSAAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA JAKARTA SAWAH BESAR SATU TAHUN 2023 Komalasari, Nindi; Singgih, Rahadi Pratomo
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.v5i2.4722

Abstract

This study discusses Tax Knowledge and Tax Audit. The purpose of this study is to analyze the effect of Tax Knowledge and Tax Audit on Taxpayer Compliance. The research method used is a quantitative approach. The population in this study were effective Taxpayers in 2023 at the Jakarta Sawah Besar Satu Tax Office. The population of individual taxpayers in 2023 was 1,101 Taxpayers. The number of samples in this study was 92. The data analysis methods used included instrument testing, classical assumption testing, and hypothesis testing. Based on the results of the study, it is known that Tax Knowledge has a significant effect with a t count of 6.396, Tax Audit has a significant effect with a t count of 2.772. The results of the F (Simultaneous) test show an F count of 20.274 with a significance value of 0.000 <0.05 so that the hypothesis of Tax Knowledge and Tax Audit on Taxpayer Compliance is accepted. The simultaneous effect is 31.3%.
COLLABORATIVE GOVERNANCE DALAM PEMUNGUTAN RETRIBUSI TERMINAL DI TERMINAL TIPE B KOTA DEPOK TAHUN 2022 Winarsih, Ririn Yulia; Selvi, Selvi
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.v5i2.4712

Abstract

Collaborative Governance is an approach that involves various stakeholders, including local governments, related agencies, the private sector and the community in the process of policy making and implementation. This research aimed to find out how the form of collaborative governance in collecting terminal fees at Type B Terminals in Depok City, especially at the Terminal Management Service Technical Implementation Unit. The research method used was a qualitative approach with data collection techniques through interviews, observation and documentation. The results of this study showed that the implementation of collaborative governance in collecting terminal fees at Type B Terminals in Depok City still faced obstacles such as lack of coordination between stakeholders and varying levels of compliance of transportation service users in the terminal. Despite facing several obstacles, efforts were made to improve the effectiveness of terminal retribution collection such as conducting socialization, increasing transparency in terminal management and improving services, facilities and security at the terminal. This approach has the potential to improve the effectiveness of terminal management and transparency with the cooperation  between local governments, related agencies and the community.    
PENGARUH KUALITAS PELAYANAN DAN KINERJA KARYAWAN TERHADAP KEPUASAN PENUMPANG PADA PT. KERETA COMMUTER INDONESIA (STUDI KASUS DI STASIUN JUANDA) Pradana, Ricki; Krishantoro, Krishantoro
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.v5i3.4829

Abstract

The purpose of this research is (a) to determine the effect of service quality on customer satisfaction at PT. KCI at Juanda train station.(b) determine the effect of employee performance on PT customer satisfaction. KCI at Juanda train station. (c) To determine the effect of service quality and employee performance on customer satisfaction at PT. KCI at Juanda train station. The method used is a type of quantitative research with a sample of 100 respondents filling out a questionnaire. The collected data was recorded and then analyzed using SPSS (Statistical Program for Social Science) 25.0 for Windows. The research results show that respondents' assessments are usually related to the quality of service and performance of PT employees. KCI at Juanda station is good. This means that the independent variables or service quality and employee performance on customer satisfaction together (together) are 44.8%. The remaining 55.2% is influenced by other factors.
ANALISIS KEPATUHAN PEMBAYARAN PAJAK BUMI DAN BANGUNAN DI KABUPATEN BOGOR (STUDI BERDASARKAN SURAT PEMBERITAHUAN PAJAK TERHUTANG DESA LIGARMUKTI) Adela, Sintia; Irawati, Irawati
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.v5i3.4805

Abstract

Land and Building Tax is a tax imposed on individuals who own land, whether managed or unmanaged. Land and Building Tax is a standalone tax, and its revenue belongs to the largest category. This research aims to analyze the compliance with Land and Building Tax payment in Bogor Regency, specifically in Ligarmukti Village. In this study, the researcher aims to determine the extent of tax compliance among residents residing in Ligamukti Village and identify factors preventing the compliance rate in Ligamukti Village from reaching 100%. This is a qualitative research with a descriptive approach. Data collection techniques include observation, interviews, and documentation. The results of this research indicate that there is a significant number of residents who are negligent in paying taxes, and there is a lack of socialization regarding the importance of tax payment.
ANALISIS IMPLEMENTASI KEBIJAKAN EARMARKING TAX ATAS PAJAK PENERANGAN JALAN (STUDI KASUS WILAYAH DKI JAKARTA TAHUN 2020-2023 Andika, Diana Putri; Wahyudin, Dian
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.v5i2.4718

Abstract

The phenomenon of 53 units of street lighting lights that have died along Sedayu City road, Fly Over Kelapa Gading, Sunter to Plumpang Tanjung Priok road, North Jakarta where the road is a crowded logistics travel area so it will be very dangerous for motorists. This study aims to analyze the Implementation of the Earmarking Tax Policy on Street Lighting Tax in the DKI Jakarta Region and the efforts made in overcoming obstacles in the Implementation of Earmarking Tax on Street Lighting Tax in DKI Jakarta City. The type of research used is a type of descriptive research with a qualitative approach. The data collection techniques used are in the form of interviews, observations, and documentation. The conclusion of the study is that the number of street lighting installation points has decreased, while the realization of street lighting tax revenue has increased by 112.79%, the repair and installation of public street lighting has not been evenly distributed, there is still a lack of supervision, maintenance and lack of supporting infrastructure. Research suggestions are to collaborate between related parties such as PLN where they have the necessary infrastructure, carry out budgeting and infrastructure procurement, and socialize the application of earmarking tax and calculation methods to the community through social activities, festivals and seminars, then collaborate with the sub-district or sub-district level government to conduct socialization to the community