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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 318 Documents
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Pengaruh Tax Amnesty, Pengetahuan Perpajakan, dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Bekasi Utara Fifin Arifianti; Rifani Siti Hariyanti Manurung; Dadang Abdul Mukti
Jurnal Ilmu Administrasi Publik Vol 3, No 1: Januari 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i1.3135

Abstract

This study aims to determine the effect of tax amnesty, tax knowledge, and service quality on individual taxpayer compliance. The type of research used is quantitative. The population of this study is an individual taxpayer registered at the KPP North Bekasi The number of samples used in this study were 100 respondents using the Slovin formula with the Incidental Sumpling method. The data  collection  technique  used  in  this  study  is  multiple  linear regression and using SPSS statistic 24. The results of this study indicate that the effect of tax amnesty has an effect on individual  taxpayer compliance by 30.6%, tax knowledge has an influence on individual taxpayer compliance. by 31.9%, and the quality of service has an influence on individual taxpayer compliance by 44.0%. So that tax amnesty, tax knowledge, and service quality have a significant effect on individual taxpayer compliance in North Bekasi KKP. Based on the results of the analysis conducted, it shows that there is a positive influence on Tax Amnesty, Tax Knowledge, and Service Quality. The variables of tax amnesty, tax knowledge, and service quality affect the individual taxpayer compliance variable simultaneously with a value of 63.8%, where 36.2% is influenced by other variables not examined in this study.This study aims to determine the effect of tax amnesty, tax knowledge, and service quality on individual taxpayer compliance.The type of research used is quantitative. The population of this study is an individual taxpayer registered at the KPP North Bekasi.The number of samples used in this study were 100 respondents using the Slovin formula with the Incidental Sumpling method. Thedata  collection  technique  used  in  this  study  is  multiple  linear regression and using SPSS statistic 24. The results of this study indicate that the effect of tax amnesty has an effect on individual  taxpayer compliance by 30.6%, tax knowledge has an influence on individual taxpayer compliance. by 31.9%, and the quality of service has an influence on individual taxpayer compliance by 44.0%. So that tax amnesty, tax knowledge, and service quality have a significant effect on individual taxpayer compliance in North Bekasi KKP. Based on the results of the analysis conducted, it shows that there is a positive influence on Tax Amnesty, Tax Knowledge, and Service Quality. The variables of tax amnesty, tax knowledge, and service quality affect the individual taxpayer compliance variable simultaneously with a value of 63.8%, where 36.2% is influenced by other variables not examined in this study.
Pengaruh Profesionalisme Kerja Dan Lingkungan Kerja Terhadap Efektivitas Kerja Pegawai Di Kantor Kelurahan Koja Jakarta Utara Ain, Eima Zahroti; Chaerunisyah, Ana
Jurnal Ilmu Administrasi Publik Vol. 4 No. 5: September 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i5.4206

Abstract

In order to achieve quality effectiveness, it is necessary to be supported by the professionalism of its employees and the environment in which the employees work. To foster the effectiveness of employee work, leaders must pay attention to several aspects, namely employee professionalism and work environment. This study aims to analyze how much influence work professionalism and work environment have on employee work effectiveness at the Koja Village Office. This study uses a quantitative research method. The population in this study were all 20 Koja Village employees, the sampling technique used a saturated sampling technique. The data collection techniques in this study were primary data and secondary data. The results of the study showed that: (1) work professionalism has a positive and significant effect of 56.2% on work effectiveness with a significance value of <0.001 (2) the work environment has a positive and significant effect of 39.5% on work effectiveness with a significance value of 0.003 (3) work professionalism and work environment have a positive and significant effect of 58.3% on work effectiveness with a significance value of <0.001. The better the work professionalism and work environment, the better the employee work effectiveness.
Analisis Responsivitas Pelayanan Publik Di Rumah Tahanan Negara Kelas I Cabang Rumah Tahanan Komisi Pemberantasan Korupsi Elma Nurjanah; Dedy Kusna Utama
Jurnal Ilmu Administrasi Publik Vol 1, No 5: September 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i5.2868

Abstract

The Corruption Eradication Commission (KPK) is a government institution that specifically has a role in eradicating corruption. Not only that, KPK has also a Detention Center (Rutan) as a place for public servants to serve corruption prisoners. The role of KPK in providing service responsiveness to prisoners is very important because the  slow  service  responsiveness  will  have  an  impact  on  several prisoners'  rights  which  are  regulated  in  the  law.  This  study  has objective to determine and explain the responsiveness of public services in the First Class State Detention Center, the Corruption Eradication Commission's State Detention Center. The method used in this research is descriptive qualitative using Zeithml theory, namely to determine the attitude and communication of service providers, speed of service, accuracy of service, accuracy in serving, timeliness of service, and the response of service providers to complaints of prisoners that affect the responsiveness of public services. against prisoners. The results of the study indicate that the responsiveness of public services has not been carried out optimally because several obstacles are still found in the service, namely in the communication style on the ability to respond which causes incidents of beatings by detainees to prison officers. In the speed  of  service  related  to  the  legal  process  for  the  extension  of detention that occurs at the District Court, High Court and Supreme Court levels, delays often occur and health services in the detention center are  not 24  hours, so  that emergency health services outside normal working hours are not handled as quickly as expected. Furthermore, the accuracy of service is also due to the fact that the Head of KPK’s Detention Center has not been appointed definitively so that he cannot decide on the authority in strategic matters, only administrative in nature. And another shortcoming is the timeliness of service, there are still obstacles in the distribution of goods entrusted to the family to detainees, which takes a long time.
Implementasi Kebijakan Earmarking Tax Pajak Rokok Dalam Meningkatkan Kontribusi Pajak Daerah Di Kab Bekasi Diana Prihadini; Lina Marlin
Jurnal Ilmu Administrasi Publik Vol 3, No 4: Juli 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i4.3276

Abstract

Regional autonomy and decentralization arrangements give authority to each region in its independence to increase potential and realize people’s welfare. One of the highly developed regional potentials is regional taxes, where currently the regulation is based on Law no. 28 of 2009. In terms of people’s welfare, the law mandates the allocation of funds in a certain amount for the development of tax sector activities that are collected, this policy, the amount of which is allocated is 50% of the proceeds and is used for public health services and law enforcement. The phenomenon in this study is seen from the production of cigarettes and people who actively smoke. I think it can contribute great value to tax revenues. Cigarette axcise rates that are quite large can have an impact on local tax revenues obtained from earmarking taxes from the province. The purpose of this study is to analyze the implementation of the tax fund allocation policy for cigarette taxes in Bekasi Regency which is intended for health services and law enforcement. The method used in this research is descriptive qualitative to describe and explore the problem phenomena which are the focus of this research in depth. The results of this study are the application of the cigarette tax allocation policy in Bekasi district to the compliance of executors, in this case, it is by the  provisions,  but the allocation has not been maximized, the realization of the desired performance and its impact. Also not optimal.
Pengelolaan Aset Pemerintah Dengan Perspektif Pada Kota Administrasi Jakarta Barat Tahun 2021 Aryanto Aryanto; Tulus Santoso
Jurnal Ilmu Administrasi Publik Vol 2, No 2: Maret 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i2.2915

Abstract

This study aimed to analyze asset management with a Good Governance perspective at the regional asset management office of the administrative city of West Jakarta in 2021. This study used a qualitative method with a descriptive approach. The results of the study indicated that the management of regional property in the West Jakarta Asset Service has several stages in the management. In the implementation of Good Governance, in general, the management fulfilled the principles of Good Governance, i.e.: transparency, participation, accountability, and value of money. The obstacle faced in the process of managing regional property was the supervision of regional assets that was still not contributing to the improvement of effective management. It was because the supervision was not fully routinely carried out and not directly conducted in the field, thus allowing deviation possibilities to the management of regional assets that can cause the loss of regional assets, lightly or heavily damaged goods, and the purchases of goods without bookkeeping. To support the improvement of regional asset management, it is necessary to be followed up with supervision from a direct supervisor (Internal) and functional use (Extern) for preventive and repressive supervision as well as to conduct direct supervision in the field by the supervisory apparatus, so that the possibility of deviations can be relatively smaller and to improve the effective management of regional assets
Efektivitas Penurunan Tarif PPH Final Atas PHTB Pada Penerimaan Pajak Di KPP Cikarang Utara BT, Muhammad Firdaus; Hidayati, Mainita
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.v4i1.3597

Abstract

This study aims to provide a clear picture regarding the effectiveness of reducing final income tax rates for the transfer of land and building rights to tax receipts at the North Cikarang Tax Service Office (KPP). The type of research used descriptive qualitative research. Data collection was carried out using observation, interview, and documentation techniques. The data obtained was then analyzed qualitatively by studying the data, studying key words, writing down the 'model' found, and coding. The results of the study show that the effectiveness of reducing the final PPh rate on the transfer of land and building rights at KPP Pratama Cikarang Utara has been running effectively where when the policy was first implemented in 2016 there was an increase in reporting because there was an increase in land and building transfer transactions by the community or business entity. In practice, the amount of reporting has increased well even though in terms of tax revenue it has decreased. This shows the enthusiasm of taxpayers carrying out their obligations, in which case there is certainly an increase in compliance
Analisis Implementasi Kebijakan Fasilitas Pembebasan Pajak Untuk Jangka Waktu Tertentu (Tax Holiday) Dalam Meningkatkan Investasi Di Indonesia Tahun 2018 Enggal Rahayu Dwi Handoyo; Tri Djoko Hardjono
Jurnal Ilmu Administrasi Publik Vol 1, No 2: Maret 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i2.2696

Abstract

Investment is one source for the government to increase state revenue. To attract investors' attention, the government provided tax exemption facilities known as Tax Holiday. The Indonesian government has issued a policy of providing a facility in the form of Tax Holiday through PMK 150 of 2018 which regulates the provision of corporate income tax deduction facilities, especially for pioneer industries. The purpose of this study was to analyze the implementation of the Tax Holiday policy, the obstacles of the implementation and how to overcome these obstacles. The analytical method used was descriptive qualitative. The results of this study showed that the implementation of the Tax Holiday policy had been carried out well, but it was not optimized in its implementation, and there were still very few of investors who wanted to invest in Indonesia. This was caused by the still lack of socialization carried out for the policy, resulting in the not successful implementation of the Tax Holiday policy. From the results of the study, it is expected that BKPM and DGT to be more active and increase their socialization activities so that the implementation of this Tax Holiday policy will be successful and can reach the expected targets.
Analisis Implementasi Kebijakan Penerbitan Surat Keterangan Asal Elektronik Di Instansi Penerbit Surat Keterangan Asal (Ipska) Kantor Walikota Jakarta Timur Asep Ishak Farid; Krishantoro Krishantoro
Jurnal Ilmu Administrasi Publik Vol 3, No 1: Januari 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i1.2994

Abstract

The implementation of the policy of certificate of origin issuance at the IPSKA in the Mayor Office of East Jakarta has been running well, however, it requires some improvement in several aspects that are still lacking. The description of (1) aspect of communication, Communication of policy information has been carried out to the company by electronic media and by other circular letters. However, consistency from the government is important in this implementation in order to avoid confusion from users. (2) The aspect of resources, the staff of IPSKA do not have a uniformed regulation understanding, therefore socialization and seminars on electronic SKA issuance policy regulation are necessary. Additionally, facilities and infrastructures have to be improved further to simplify and expedite the operation of issuing certificates electronically. (3) The aspect of Disposition, in this case, the government has shown a commitment to policy implementation. However, there are several things to improve in terms of system and other aspects in order to be able to protect service users in implementing their policies. (4) The aspect of Bureaucratic, the authority flow of electronic Certificate is quite clear, however, a written SOP is required in implementation in order to measure the implementation clearly and precisely.
Analisis Penyelesaian Restitusi Pajak Pertambahan Nilai Sebagai Hak Wajib Pajak Di Kpp Pratama Jakarta Menteng Dua Tahun 2023 Daeli, Nur Idaman; Singgih, Rahadi Pratomo
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.v4i4.4075

Abstract

Regulations containing the VAT refund policy are a right for every taxpayer. This research was conducted to analyze the settlement of value added tax refunds at KPP Pratama Jakarta Menteng Dua in 2023. The method used is a quantitative method with a descriptive approach. The results of the research show that the settlement of VAT refunds carried out at KPP Pratama Pratama Jakarta Menteng Dua is in accordance with procedures. Although existing regulations provide clear guidance for the tax authorities, technical and bureaucratic obstacles remain challenges. The collaborative work climate and facilities provided at KPP Pratama Jakarta Menteng Dua also support the completion of restitution. The main obstacles identified include taxpayers' lack of understanding of regulations, technical obstacles, and complicated bureaucracy. To overcome this obstacle, it is recommended to increase outreach and education, update information technology systems, and simplify procedures. This research emphasizes the importance of good understanding and effective coordination to improve the efficiency and quality of the VAT refund process.
Pengaruh Retention Pajak, Profitabilitas Dan Leverage Terhadap Kinerja Laba (Studi Kasus Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2019) Anti Endah Lestari; Chairil Anwar Pohan
Jurnal Ilmu Administrasi Publik Vol 1, No 5: September 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i5.2859

Abstract

This study discussed Tax Retention, Profitability, and Leverage on Profit Performance. The purpose of this study was to analyze the effect of Tax Retention, Profitability, and Leverage on Profit Performance. The research method used was a quantitative approach. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange in 2016-2019. The determination of the sample was conducted by using the purposive sampling method. Based on the results of the study, it was shown that tax retention had a significant effect with tcount by 4.421, the profitability on return on assets (ROA) had no significant effect with tcount by 1.535, the profitability on return on equity (ROE) had a significant effect with tcount by 2.409, the leverage on debt to assets ratio (DAR) had no significant effect with tcount by 0.418, the leverage on debt to equity ratio (DER) had no significant effect with tcount by 1.274. The results of the simultaneous test (F test) determined the Fcount value of 12,592 with a significance value (0.000 <0.05) so that the hypotheses stated that Tax Retention, Profitability and Leverage had an effect on Profit Performance were accepted. The simultaneous effect was equal to (36%).

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