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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 368 Documents
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Pengaruh Kesadaran Dan Pengetahuan Pajak Terhadap Kepatuhan Pelaporan Surat Pemberitahuan (SPT) Pajak Penghasilan (PPH) Orang Pribadi Guru SMA Di Kecamatan Padang Utara Tania Dofira; Bambang Irawan
Jurnal Ilmu Administrasi Publik Vol. 6 No. 1: Januari 2026
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

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Abstract

This study was motivated by the importance of tax awareness and knowledge in improving taxpayer compliance in filing Personal Income Tax (PPh) Return (SPT) forms. The level of tax reporting compliance is influenced by taxpayers’ understanding and awareness of their tax obligations. This study aims to determine the level of tax awareness, the level of tax knowledge, the level of compliance in filing Personal Income Tax Returns (SPT PPh), as well as the influence of tax awareness and knowledge on compliance in filing Personal Income Tax Returns (SPT PPh) among high school teachers in Padang Utara Subdistrict. This study used a quantitative approach with descriptive and associative methods. The study population consists of high school teachers in Padang Utara Subdistrict, with a sample size of 40 respondents. Data collection was conducted through the distribution of a questionnaire that had been tested for validity and reliability. Data analysis techniques included descriptive statistical analysis, multiple linear regression, T tests, and the coefficient of determination using SPSS. The results of the study indicate that teachers’ tax awareness falls into the “good” category with an average of 61.43, their tax knowledge falls into the “fairly good” category with an average of 59.70, and their compliance with filing Personal Income Tax Returns (SPT) falls into the “good” category with an average of 63.60. The results of the hypothesis testing indicate that tax awareness and tax knowledge have a positive and significant effect on compliance with Personal Income Tax Return (SPT) filing. Thus, increasing tax awareness and knowledge can improve taxpayer compliance in fulfilling tax reporting obligations.
Analisis Efektivitas Sensus Pajak Bumi dan Bangunan Perkotaan dan Perdesaan (PBB- P2) dalam Rangka Meningkatkan Penerimaan Pajak Daerah di Kecamatan Mustikajaya Kota Bekasi Putri Melati; Heksawan Rahmadi
Jurnal Ilmu Administrasi Publik Vol. 6 No. 1: Januari 2026
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

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Abstract

The purpose of this study was to analyze the effective level of Land and Building Tax for Rural and Urban Areas (PBB-P2) is one of the main components of Local Own-Source Revenue (PAD) that plays an important role in supporting regional development financing. However, the realization of PBB-P2 revenue in Mustikajaya District, Bekasi City, during the 2019–2024 period has not yet achieved the established targets. This condition indicates the existence of problems in the management and optimization of regional tax potential. This study aims to analyze the effectiveness of the implementation of the PBB-P2 tax census, identify the inhibiting factors, and examine the efforts made to overcome these obstacles. The research uses a qualitative approach with data collection techniques through interviews, observations, and documentation. The results show that the implementation of the PBB-P2 tax census in Mustikajaya District has not been fully effective. This is influenced by several factors, including low taxpayer awareness, limited human resources, technical constraints in data updating, and the suboptimal use of information technology in the regional tax system. Efforts made to address these obstacles include increasing public awareness through socialization programs, updating the tax database regularly, strengthening inter-agency coordination, and improving tax information systems. Therefore, more comprehensive and sustainable strategies are needed to enhance the effectiveness of the tax census and optimize PBB-P2 revenue as a source of local revenue.
Pengaruh Pemanfaatan Aplikasi Dapodik Dan Kompetensi Operator Sekolah Terhadap Akurasi Data Pendidikan Pada SD Negeri Di Kota Bekasi Mahmud; Krishantoro
Jurnal Ilmu Administrasi Publik Vol. 6 No. 1: Januari 2026
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

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Abstract

This research was motivated by the existence of inaccuracies in educational data at public elementary schools in Kota Bekasi, such as discrepancies in student numbers, delays in updating teacher data, and data entry errors in the Data Pokok Pendidikan (Dapodik) system. Accurate educational data are essential as the basis for planning, budgeting, and evaluating educational policies. This study aims to analyze: (1) the influence of the utilization of the Dapodik application on the accuracy of educational data; (2) the influence of school operator competence on the accuracy of educational data; and (3) the simultaneous influence of the utilization of the Dapodik application and school operator competence on the accuracy of educational data at public elementary schools in Kota Bekasi. This research employed a quantitative approach using a survey method. The population consisted of 315 public elementary schools, with samples determined using probability sampling techniques. Data were collected through questionnaires that had been tested for validity and reliability. Data analysis was conducted using multiple linear regression with the assistance of SPSS software. The results indicate that: (1) the utilization of the Dapodik application has a positive and significant effect on the accuracy of educational data; (2) school operator competence has a positive and significant effect on the accuracy of educational data; and (3) the utilization of the Dapodik application and school operator competence simultaneously have a positive and significant effect on the accuracy of educational data atpublic elementary schools in Kota Bekasi. Therefore, the more optimal the utilization of Dapodik and the higher the competence of school operators, the higher the level of educational data accuracy. This study recommends strengthening technical training and assistance for school operators, optimizing the utilization of Dapodik features, and reinforcing data supervision policies by the Education Office to achieve effective, transparent, and accountable educational governance.
IMPLEMENTASI KEBIJAKAN PENGAWASAN BARANG IMPOR PADA KANTOR PELAYANAN UTAMA TIPE C SOEKARNO-HATTA Dwikora Harjo; Jordan Christopher Imanuel
Jurnal Ilmu Administrasi Publik Vol. 6 No. 1: Januari 2026
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

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Abstract

The increasing flow of imported goods through air transportation requires customs supervision that is well planned, well coordinated, and responsive to the dynamics of international trade; therefore, the Type C Customs and Excise Main Service Office of Soekarno-Hatta plays a strategic role in ensuring compliance, security, and the protection of national interests. This study aims to analyze the implementation of import goods supervision policies, identify obstacles encountered in their implementation, and examine the efforts undertaken to address these challenges. The research employs a qualitative descriptive method, with data collected through observation, in-depth interviews, and documentation, which were analyzed using data triangulation. The analysis is based on George C. Edwards III’s policy implementation theory, encompassing four key dimensions: communication, resources, disposition, and bureaucratic structure. The findings indicate that the implementation of import supervision policies has generally been carried out in accordance with applicable regulations; however, several obstacles remain, including limitations in human resources and supporting facilities, high volumes of imported goods accompanied by increasingly complex violation modes, low levels of compliance and understanding among service users, as well as regulatory dynamics and inter-agency coordination complexities. Efforts to address these obstacles include strengthening policy communication and socialization, optimizing the use of information technology and risk management, enhancing the capacity and integrity of officers, and reinforcing coordination and procedural improvements. Overall, the implementation of import goods supervision policies demonstrates a reasonably adequate level of effectiveness but still requires continuous strengthening and adjustment to optimally address future import supervision challenges
EFEKTIVITAS PELAYANAN REEKSPOR BARANG IMPOR DALAM MENINGKATKAN KEPATUHAN KEPABEANAN DI KANTOR PELAYANAN UTAMA BEA DAN CUKAI TIPE A TANJUNG PRIOK TAHUN 2023 – 2024 Ahmad Dhabith Jihaduddin Shabran; Citra Novlyani
Jurnal Ilmu Administrasi Publik Vol. 6 No. 1: Januari 2026
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/6vcgxq89

Abstract

Re-export services for imported goods constitute a customs instrument used to handle imported goods that do not comply with prevailing regulations, particularly those related to prohibitions and restrictions. In practice, a notable phenomenon at the Type A Main Customs and Excise Office of Tanjung Priok is the increase in re-export service activities accompanied by fluctuations in customs enforcement cases. This condition indicates that re-export services function not only as an administrative mechanism but are also closely linked to supervision and the development of customs compliance among service users. This study aims to analyze the effectiveness of imported goods re-export services in enhancing customs compliance at the Type A Main Customs and Excise Office of Tanjung Priok during the 2023–2024 period. The research employs a qualitative approach, with data collected through in-depth interviews, observation, and document analysis. The analysis of effectiveness is based on Duncan’s organizational effectiveness theory, which comprises goal achievement, integration, and adaptation indicators. The findings indicate that re-export services have been implemented with a reasonable level of effectiveness in gradually improving customs compliance. However, the effectiveness has not yet been fully optimal due to administrative constraints, suboptimal inter-agency integration, and varying levels of readiness among service users in adapting to regulatory and system changes. Therefore, strengthening inter-agency integration, enhancing user compliance guidance, and optimizing re-export service systems are necessary. Keywords Service Effectiveness, Re-Export Services, Customs Compliance, Customs and Excise, Tanjung Priok.
ANALISIS STRATEGI PENYAMPAIAN SURAT PEMBERITAHUAN (SPT) TAHUNAN ORANG PRIBADI SECARA MANUAL DI ERA DIGITAL PADA KANTOR PELAYANAN PAJAK PRATAMA JAKARTA PESANGGRAHAN PERIODE 2022 SAMPAI DENGAN 2024 Dian Wahyudin; Fajar Ardian Sinatriya
Jurnal Ilmu Administrasi Publik Vol. 6 No. 1: Januari 2026
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/f4h50z34

Abstract

This study aims to analyze the manual submission of Individual Annual Tax Returns (SPT) amidst the massive digitalization of taxation at the Jakarta Pesanggrahan Small Tax Office (KPP Pratama) for the 2022-2024 period. The research method used is qualitative, with data collection through in-depth interviews and documentation. Data analysis was conducted using the SWOT matrix (Strengths, Weaknesses, Opportunities, Threats) to evaluate the organization's internal and external factors. The results show that KPP Pratama Jakarta Pesanggrahan has a positive and appreciative perception of manual Taxpayers, who are predominantly elderly individuals and newly registered Taxpayers. The main challenges faced include the administration process of manually reported Individual Annual Tax Returns, which must go through scanning and physical archiving, as well as data validity issues in Tax Returns sent via mail. The strategies implemented by the institution include optimizing Helpdesk services during peak season and educational programs through Pojok Pajak at the urban village (Kelurahan) level. The study concludes that there is a need for simpler visual education for elderly Taxpayers to encourage a sustainable transition to the digital system. Keywords Annual Tax Return, Manual Reporting, Taxation Digitalization
Penerapan Kebijakan Pemungutan Retribusi Jasa Umum Atas Pelayanan Kebersihan di Kelurahan Duren Tiga Kota Administratif Jakarta Selatan Alifia Inggriani; Irawati
Jurnal Ilmu Administrasi Publik Vol. 6 No. 2: Maret 2026
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/1rxyp571

Abstract

This study evaluates the implementation of sanitation service fee collection in Duren Tiga, South Jakarta, based on Local Regulation No. 1 of 2024. Using a descriptive qualitative method with interviews, observations, and documentation, the study applies Merilee S. Grindle’s policy implementation theory. Findings reveal that although the policy has a strong legal basis, its implementation remains suboptimal due to low public compliance, limited resources, weak inter-agency coordination, minimal socialization, and the absence of clear sanctions or incentives. The study concludes that the policy is in place but not yet effective, and recommends strengthening implementers’ capacity, increasing public awareness, and adopting digital payment systems to improve performance. Keywords Policy Implementation, Retribution Revenue, Public Services, Cleaning Services, Duren Tiga Subdistrict, Jakarta
ANALISIS DALAM PENGELOLAAN PERPAJAKAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) TAHUN 2024 DI SDN PORIS PELAWAD 4 KOTA TANGERANG Virgitrianya; Totok Priyono
Jurnal Ilmu Administrasi Publik Vol. 6 No. 2: Maret 2026
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/vm6m6q25

Abstract

The implementation of taxation management in the School Operational Assistance Fund (BOS) is an important part of creating transparent and accountable financial management in education. However, in practice, elementary schools still face challenges in optimally implementing their tax obligations. This study aimed to analyze the implementation of tax management in the 2024 BOS Fund at SDN Poris Pelawad 4 in Tangerang City, focusing on the policy implementation process, the obstacles faced, and efforts to overcome these obstacles. This study used a descriptive qualitative approach with George C. Edward III's policy implementation theory, which includes the dimensions of communication, resources, disposition, and bureaucratic structure. Data collection techniques were carried out through observation, in-depth interviews, documentation, and triangulation with key informants, namely the school principal, school committee, treasurer, and school operator. The results of the study indicated that the implementation of BOS Fund tax management has been carried out in accordance with regulations but has not been optimal. Based on Edward III's theory, obstacles were found in the aspects of ineffective communication, limited human resources who did not fully understand the technical aspects of taxation, resulting in administrative errors, the disposition of implementers who did not fully understand their tax duties, and a weak bureaucratic structure in terms of internal coordination and supervision. Improvement efforts were carried out through technical training from the Education Office, internal school coordination, encouragement of self-training, the development of a tax guidebook, and the involvement of the committee in regular reporting. Keywords Implementation, Policy Implementation, Taxation, BOS Founds, Edward III
Analisis Efektivitas Penerimaan Retribusi Jasa Umum Atas Pelayanan Persampahan/Kebersihan Di Suku Dinas Lingkungan Hidup Kota Administrasi Jakarta Selatan Tahun 2022 - 2024 Quinn Winara; Adin Dahuri
Jurnal Ilmu Administrasi Publik Vol. 6 No. 2: Maret 2026
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/e4qg7028

Abstract

This study aims to analyze the effectiveness of general service fee collection for waste management/cleaning services at the Environmental Affairs Sub-Department of South Jakarta Administrative City for the years 2022–2024. Waste Management/Cleaning Service Fees play a crucial part in environmental management for the quality of the environment and public health. This study used a descriptive qualitative method, with data collection through interviews, observations, and documentation. The research findings are based on the Regional Regulation (PERDA) of the Special Capital Region of Jakarta Province No. 1 of 2006 on Regional Fees, which was later revised into No. 3 of 2012 on Regional Fees, further improved with PERDA No. 1 of 2015, and currently uses PERDA No. 1 of 2024 on Regional Taxes and Fees. Fee collection is generally very effective. Revenue realization exceeded targets in 2022 and 2023 and is expected to be effective in 2024. The challenges included a lack of public understanding regarding tariff changes, low levels of compliance, and limited availability of payment facilities. Meanwhile, efforts undertaken included enhancing the digitalization of payment systems, continuous public outreach, and collaboration with various stakeholders. Keywords Effectiveness, Fee Collection, General Service Fees, Waste Management/Cleaning Service Fees, Environmental Affairs Sub-Department of the South Jakarta Administrative City.
Masjid di Mall: Integrasi Ruang Spiritual dalam Pusat Perbelanjaan Modern Nurhasanah; Nur Hasan
Jurnal Ilmu Administrasi Publik Vol. 6 No. 2: Maret 2026
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/yqh8px03

Abstract

The phenomenon of mosques in modern shopping malls demonstrates how urban public spaces are undergoing a transformation of meaning. Malls, often associated with consumerist lifestyles, now also accommodate spiritual needs. This article aims to analyze the role of mosques in malls from social, cultural, architectural, and economic perspectives. Using a descriptive qualitative approach through observation, interviews, and literature review, this study reveals that mosques in malls not only function as places of worship but also as symbols of religiosity, centers of da’wah, spaces for social interaction, and mall branding strategies. Their presence illustrates the hybridization between modernity and religiosity within the context of urban Indonesia. Keywords mosque, mall, public space, religiosity, modernity

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