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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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Analisis Peran Konsultan Pajak Dalam Meningkatkan Kepatuhan Wajib Pajak Di KPP Pratama Jakarta Koja Tahun 2021 Hesti Agustin; Bambang Irawan
Jurnal Ilmu Administrasi Publik Vol 3, No 3: Mei 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i3.3168

Abstract

The role of the Tax Consultant is very influential for taxpayers who do not understand regarding tax regulations, based on the Regulation of the Minister of Finance of the Republic of Indonesia Number 111/PMK.03/2014 concerning Tax Consultant Number 1, the Tax Consultant is a person who provide tax consulting services to taxpayers to exercise their rights, and fulfill its tax obligations by laws and regulations. This study aims to analyze the Role of Tax Consultants in improving Taxpayer Compliance at the Jakarta Pratama Tax Service Office Koja, then what are the obstacles that hinder it taxes consultants in increasing taxpayer compliance as well as the efforts made in overcome these obstacles. This research was conducted using qualitative methods with this type of research descriptive, the data source consists of primary data which is interview and observation data and secondary data using tax reporting documents. The result of this study indicate that the role of the tax consultant has self-confidence (Role Conception), the taxpayer’s expectation of the consultant’s role, as well as the implementation of the role the tax consultant has been properly implemented as recorded or stated in the report tax, but there are still several things that must be improved implementing role.
IMPLEMENTASI KEBIJAKAN SISTEM ZONASI DALAM PENERIMAAN PESERTA DIDIK BARU (PPDB) STUDI KASUS DI SD NEGERI BALEKAMBANG 01 PAGI KECAMATAN KRAMAT JATI Firdaus, Arief Nurul
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.v5i1.4534

Abstract

This study aims to analyze the implementation of the zoning system policy in New Student. Admissions (PPDB) at State Elementary School of Balekambang 01 Pagi, Kramat Jati District, based on George Edward III’s theory. This policy is based on the Ministry of Education, Culture, Research, and Technology Regulation No. 1 of 2021, the Special Region of Jakarta Governor Regulation No. 15 of 2024, and Decree of the Head of the Special Region of Jakarta Provincial Education Office No. 92 of 2024. This study examines the success of policy implementation through the four key elements of Edward III’s theory: communication, resources, disposition, and bureaucratic structure. The findings indicate that the policy implementation has supported the equitable access to education; however, several challenges were identified, including suboptimal policy socialization, limited school facility capacity, and resistance from the community. The solutions implemented by the school include enhancing socialization efforts, utilizing a digital system for registration, and proposing infrastructure capacity improvements. This study also provides recommendations to improve the effectiveness of the zoning policy, such as improving cross-sector communication, increasing school capacity, and ensuring equitable quality education. These findings have important implications for the future development of the zoning policy to create more inclusive and  equitable access to education.
Analisis Efektivitas Prosedur Dan Pelaksanaan Penerbitan Lisensi Personel Navigasi Penerbangan Pada Direktorat Navigasi Penerbangan Suprihatin Suprihatin; Dodi Rahmat Setiawan
Jurnal Ilmu Administrasi Publik Vol 2, No 1: Januari 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i1.2902

Abstract

This study aims to determine and analyze conditions, obstacles, and solutions in an effort to increase the effectiveness of the Procedure and Implementation of the Issuance of Aviation Navigation Pesnel Licenses at the Directorate of Aviation Navigation. The concept used in this research is effectiveness. This research was conducted at the Directorate General of State Transportation from February 2021 to June 2021. The informants in this study were 7 people. The result of this research is that the effectiveness of the organization has been well appointed by the examiners, where the  characteristic variables,  environmental characteristics, employee characteristics, and management practice policies have been running well. The obstacles that exist in the company such as: a) the lack of personnel of examiners; b) uneven improvement of supporting facilities; c) requirements are not met. Efforts are made to overcome the obstacles that can be done: increasing the number of members for equal distribution of tasks; equitable distribution of facilities for supporting activities; take online certification to meet the required requirements.
Efektivitas Penerapan Aplikasi Jakarta Evolution (Jakevo) Dalam Pelayanan Terpadu Satu Pintu (Studi Pelayanan Perizinan Di Kelurahan Semper Timur Jakarta Utara) Amalia Amanda; Tri Ubayanto; Totok Priyono
Jurnal Ilmu Administrasi Publik Vol 3, No 6: November 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i6.3473

Abstract

JAKEVO is an application launched in 2018 by the provincial government of DKI Jakarta as a form of innovation in the field of digitizing public services previously according to PERMENDAGRI number 138 of 2017 concerning the implementation of one-stopRegional Services   which   reads   ’electronic   services hereinafter abbreviated as PSE, are licensing and non-licensing services provided through PTSP electronically, hereinafter referred to as PTSP-el.’. After 5 (five) years, JAKEVO is now used by the entire community to apply for licensing and non-licensing online, where now DKI Jakarta DPMPTSP officers can perform community services from anywhere online during working hours. In this study, the researchers used the theory of effectiveness from Campbell (1989) to explain the effectiveness of the application of Jakarta   Evolution   application in   one-stop integrated service study of licensing services in Semper Timur Village, North Jakarta, Campbell measured the success of the program based on 5 (five) dimensions, namely, Program success, Target Success, Input and Output levels, satisfaction with the overall goal achievement Fund Program. The research method used in this study is a qualitative descriptive method, with data collection techniques using interviews,observation and documentation. The success of the JAKEVO service program was evaluated by considering the scope of services provided to dynamic residents, the ease for residents to operate JAKEVO when applying for services, the certainty of services obtained by notification from PTSP, and the ease of JAKEVO at the same time being accessed by residents. JAKEVO is an application that makes it easier for citizens, efficient in time, can overcome extortion, increase transparency in licensing services and is effective for use by the community because everything is done online, which is the goal for the success of the target on digitizing   services.   However,   the   community   does   not   get socialization on how to use JAKEVO, so JAKEVO usage assistance is carried out for people who come to East Semper village PTSP and the existence of a Whatsapp number as a customer contact to receive facilities and complaints from residents. JAKEVO application provides a comment and rating field for users to provide comments and feedback regarding their experience using the JAKEVO application, as well as features for applying for permits and non-permits by the community, and the process at PTSP, and residents receive results, which is the process of input and output level of the JAKEVO application. Satisfaction with the program is explained by the availability of JAKEVO usage flow including account creation, document upload to the JAKEVO   system,   document   completeness   check,   document verification, and issuance of license letters, as well as document submission to residents through JAKEVO and the existence of obstacles in the use of JAKEVO is a rather difficult server to be accessed at the same time by residents JAKEVO is an application launched in 2018 by the provincial government of DKI Jakarta as a form of innovation in the field of digitizing public services previously according to PERMENDAGRI number 138 of 2017 concerning the implementation of one-stopRegional Services   which   reads   ’electronic   services,   hereinafter abbreviated as PSE, are licensing and non-licensing services provided through PTSP electronically, hereinafter referred to as PTSP-el.’. After 5 (five) years, JAKEVO is now used by the entire community to apply for licensing and non-licensing online, where now DKI Jakarta DPMPTSP officers can perform community services from anywhere online during working hours. In this study, the researchers used the theory of effectiveness from Campbell (1989) to explain the effectiveness of the application of Jakarta   Evolution   application in   one-stop integrated service study of licensing services in Semper Timur Village, North Jakarta, Campbell measured the success of the program based on 5 (five) dimensions, namely, Program success, Target Success, Input and Output levels, satisfaction with the overall goal achievement Fund Program. The research method used in this study is a qualitative descriptive method, with data collection techniques using interviews,observation and documentation. The success of the JAKEVO service program was evaluated by considering the scope of services provided to dynamic residents, the ease for residents to operate JAKEVO when applying for services, the certainty of services obtained by notification from PTSP, and the ease of JAKEVO at the same time being accessed by residents. JAKEVO is an application that makes it easier for citizens, efficient in time, can overcome extortion, increase transparency in licensing services and is effective for use by the community because everything is done online, which is the goal for the success of the target on digitizing   services.   However,   the   community   does   not   get socialization on how to use JAKEVO, so JAKEVO usage assistance is carried out for people who come to East Semper village PTSP and the existence of a Whatsapp number as a customer contact to receive facilities and complaints from residents. JAKEVO application provides a comment and rating field for users to provide comments and feedback regarding their experience using the JAKEVO application, as well as features for applying for permits and non-permits by the community, and the process at PTSP, and residents receive results, which is the process of input and output level of the JAKEVO application. Satisfaction with the program is explained by the availability of JAKEVO usage flow including account creation, document upload to the JAKEVO   system,   document   completeness   check,   document verification, and issuance of license letters, as well as document submission to residents through JAKEVO and the existence of obstacles in the use of JAKEVO is a rather difficult server to be accessed at the same time by residents.   
Analisis Efektivitas dan Kontribusi Penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) dalam Upaya Peningkatan Penerimaan Pajak Daerah di Kota Bekasi Tahun 2017-2021 Nisa Andriani; Ratih Kumala
Jurnal Ilmu Administrasi Publik Vol 2, No 4: Juli 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i4.2946

Abstract

The realization of PBB-P2 and regional tax revenue fluctuates every year. PBB-P2 is one of the contributions to PAD. In addition, Bekasi is known for its property sector, so the sale and purchase transactions of land and buildings will increase, which will affect the increase in PBB-P2 for Bekasi. The purpose of this study is to determine and analyze the effectiveness and contribution of PBB-P2 in increasing local tax revenue in Bekasi, as well as to analyze the inhibiting factors and efforts made in collecting PBB-P2 in Bekasi. This study used the descriptive qualitative method. The data collection was observation, interviews, documentation, and triangulation. The results showed that overall, the effectiveness of PBB- P2 has increased by an average of 96.62% which was very effective. The contribution of PBB-P2 revenue as a whole fluctuated with an average of 18.75%, which was not optimal. The obstacles to the PBB-P2 revenue in Bekasi were in the form of an un-updated database, incomplete addresses of taxpayers or those who have moved, the not evenly distributed socialization on the easy payment system which caused a decrease in public awareness, and the ineffective use of social media regarding payment information. To overcome obstacles, some efforts must be made. The efforts were in the forms of socialization via social media and other electronic media, intensive billing and combing operations, updating data every year, and getting closer to taxpayers.
Pengaruh Win – Win Transportation Solution dan Innovation Terhadap Service Quality pada Bus Transjakarta di Halte Harmoni Jakarta Anggi Chintya; Tuswoyo Tuswoyo
Jurnal Ilmu Administrasi Publik Vol 1, No 1: Januari 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i1.1297

Abstract

The background of this thesis is that there are still several problems that occur on the Transjakarta Bus and at Jakarta Harmoni Bus Stop. As with the burning incident of the Transjakarta Bus, a theft case at the Harmoni Bus Stop. Whereas the Transjakarta Bus is a mode of public transportation that should be able to provide security and comfort to Transjakarta Bus users. To overcome some of these problems, an alternative method is needed, namely the Win – Win Transportation Solution and Innovation. This method is helpful so that no one feels disadvantaged, both from the manager and the passengers, and can also attract the community attention more people are expected to use Transjakarta Buses in carrying out their activities. Problem formulation : (1) How big is the effect of Win – Win Transportation Solution to the improvement of Service Quality of Transjakarta Buses at Jakarta Harmoni Bus stop. (2) How big is the effect of Innovation to the improvement of Service Quality of Transjakarta Buses at Jakarta Harmoni Bus Stop. (3) How big is the effect of Win – Win Transportation Solution and Innovation together (simultaneously) on improving Service Quality on Transjakarta Buses at Jakarta Harmoni Bus Stop. Research methods : quantitative approach with associative problem formulation and survey methods. The population in this study is 170.000 Transjakarta Bus users. The sampling technique in this study is accidental sampling and uses the Slovin formula with a Margin of Error 10% / 0,10 and a sig value of 5% / 0,05. From here, the number of samples in this study is obtained for 100 people. Research results : (1) There was a partial influence between Win – Win Transportation Solution to Service Quality because the value was count  > (5,987 > 1,984). (2) There was a partial influence between Innovation to Service Quality because the value was  >  (4,285 > 1,984). (3) There was a simultaneous influence between Win – Win Transportation Solution and Innovation to Service Quality because the value was  (60,914) > than  (3,09).
Analisis Implementasi Kebijakan Insentif Pajak Penghasilan Pasal 21 Ditanggung Pemerintah Dalam Rangka Pemulihan Ekonomi Pada KPP Pratama Jakarta Koja Tahun 2021 Rosa Anjelita; Notika Rahmi
Jurnal Ilmu Administrasi Publik Vol 2, No 6: November 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i6.2972

Abstract

The research was motivated by the impact of the Covid-19 pandemic that first appeared in Indonesia in early 2020 on economic growth. To overcome the impact of the pandemic, the Indonesian government issued a government-borne article-21 income tax incentive policy to restore the situation for people affected by the pandemic. This study aims to analyze the implementation of the article-21 income tax incentive policy in an effort for economy recovery at the Primary Tax Office of Koja, Jakarta in 2021. The study was compiled using a qualitative descriptive method. Data sources consist of primary data, namely the results of interviews, and secondary data, namely documentation data. The results of the study show that the implementation of the government-borne article-21 income tax incentive policy at the Primary Tax Office of Koja, Jakarta in 2021 has begun in the post-covid-19 economic recovery stage. The result is that tax revenues continue to increase but the government continues to provide tax incentives. Only taxpayers who meet the criteria are entitled to take advantage of incentives. The campaign continues to be carried out through social media, but based on the results of interviews, there are several inhibiting factors, such as the delivery of the campaign which is not detailed enough, limiting tax withholding agent understanding, and the lack of readiness of tax officials. Efforts that need to be made are to optimize campaigns for tax withholding agent and improve the capacity of human resources in the tax office.
Pengaruh Penerapan Modernisasi Sistem Administrasi Perpajakan Dan Kesadaran Wajib Pajak Terhadap Tingkat Kepatuhan Wajib Pajak Pada Kantor Pelayanan Pajak Pratama Jakarta Koja Suffaeroh, Siti; Sari, Mira Permata
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.v4i3.3848

Abstract

The implementation of the Modernization of the Tax Administration System which covers the areas of organizational structure, Business Process and Information and Communication Technology, human resource management (HR) and the implementation of good governance is the government's effort to increase the level of taxpayer compliance. In addition to the tax administration system, taxpayer awareness is one of the factors that influence the level of taxpayer compliance. The purpose of this study was to determine and analyze the effect of Modernization of the Tax Administration System and Taxpayer Awareness on the Compliance Level of Individual Taxpayers at the Jakarta Koja Primary Tax Service Office. This research method uses a quantitative descriptive approach. Respondents in this study were 100 individual taxpayers using nonprobability sampling technique. Methods of data analysis in this study using multiple linear regression analysis. The conclusion from the results of this study is that there is a positive and significant influence on the implementation of modernization of the tax administration system and awareness of taxpayers on individual taxpayer compliance at KPP Pratama Koja.
Analisis Penerapan Intensifikasi Pajak Bumi Dan Bangunan Sebagai Upaya Optimalisasi Pendapatan Asli Daerah Pada Badan Pendapatan Daerah Kota Bekasi Tahun 2020 Ira Septiyani; Dian Wahyudin
Jurnal Ilmu Administrasi Publik Vol 1, No 4: Juli 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i4.2846

Abstract

The instability in the realization of Land and Building Tax (PBB)revenue to Bekasi City Regional Tax receipts is on the rise. One of the reasons is the weakening of the community's economy amidst the impact of the Covid-19 pandemic. The level of compliance and public awareness as taxpayers are still very low, exacerbated by the lack ofsocialization about the importance of paying taxes, especially from the Land and Building Tax sector. Based on this background, this research aims to analyze the implementation of Land and Building Taxintensification as an effort to optimize local revenue at the Bekasi City Bapenda in 2020, obstacles in the implementation of Land and Building Tax intensification as an effort to optimize local revenue at the Bekasi City Bapenda in 2020, and what efforts can be optimizedin the implementation of the Land and Building Tax intensification oflocal revenue at the Bekasi City Bapenda in 2020. This research employs Kustiawan's theory of  tax  intensification, according  to  which  the  implementation  of  tax intensification can be pursued through three aspects, namely: Institutional Aspects, Management Aspects, and Personnel Aspects. The methodology used is descriptive qualitative. Data collection in this study was carried out through observation, documentation, and interviews. The results of this study indicate that the target has not been achieved and the Land and Building Tax realization revenue has not stabilized againstthe predetermined local tax target, where the percentage experiencedinstability in 2018 was only 90.66%, in 2019 it decreased by 77.41%,and in 2020 it was 96. 21% but nominally the lowest figure is from the previous year, which was only Rp. 1,585,937,678,852.00, in 2020.There are still frequent data discrepancies with actual conditions, the weakening of the community's economy, and the lack of awareness and socialization society is a limiting factor. Meanwhile, with the issuance of the Bekasi Mayor's temporary policy Number 973.7/Kep.298-Bapenda/V/2020 as an incentive for the impact of the Covid-19 Extraordinary Event status, conducting more thorough socialization, and optimization of combing operations in each region can be done asan effort to optimizing the rate of local tax revenue in the implementation of PBB intensification as an effort to optimize localrevenue at the Bekasi City Bapenda 2020
Analisis Efektivitas Pemberian Insentif Pajak Dalam Rangka Penerimaan PBB-P2 Pada Masa Pandemi Covid-19 Di UPT Pajak Daerah Caringin, Kabupaten Bogor Tahun 2021 Adinda Safira Isfahani; Mainita Hidayati
Jurnal Ilmu Administrasi Publik Vol 3, No 3: Mei 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i3.3158

Abstract

The Covid-19 pandemic has caused a decline in the people’s economy. Hence, the Regional Government of Bogor Regency tried to minimize the impact by implementing a policy of providing tax incentives including PBB-P2 (Rural and Urban Land and Building Tax). This research was conducted to determine the effectiveness of providing tax incentives, the obstacles encountered and the efforts made in the context of PBB-P2 revenue during the Covid-19 pandemic. This study was conducted at the Caringin Regional Tax Technical Implementation Unit (UPT) of Bogor Regency. The descriptive qualitative method was used in this study by interviews and documentation studies. According to Duncan, effectiveness can be seen through goal attainment, integrity and adaptation. The findings of this study indicated that the policy of providing tax incentives at the Caringin Regional Tax Technical Implementation Unit (UPT) was still ineffective in PBB-P2 revenue, because not all indicators of effectiveness according to Duncan were fulfilled. The unfulfilled indicators were goal attainment because the realization of PBB-P2 revenue did not meet the target and integration because there were still many taxpayers with no awareness to pay PBB-P2. The fulfilled indicator was adaptation because the Caringin Regional Tax Technical Implementation Unit (UPTPD) employees were able to adapt to existing procedures during the Covid-19 pandemic, and the facilities and infrastructure available were sufficient.

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