cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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
 7   8   9   10   11 
Analisis Penerapan Pajak Pertambahan Nilai Atas Transaksi Ekspor Impor Jasa Freight Forwarding Pada Pt. IFB Indonesia Tahun 2021 Monika Silaen; Rahadi Pratomo Singgih
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.v2i4.2942

Abstract

In general, freight forwarding services are divided into four namely customs services, pure transportation management services, trucking services, and warehousing services. In practice, the forwarder (PT IFB Indonesia) cooperates with third parties. The third parties include transportation companies (land, sea, and air transportation), and loading and unloading companies. The tax law already regulates the application of VAT on freight forwarding services but there is no detailed explanation of its implementation so that forwarders have a little difficulty in calculating the tax base. The problem that arises is the determination of the basis for imposition of taxes on freight forwarding services so that the taxes collected by the forwarder from the consumer/goods owner are in accordance with the applicable regulations. The results of this study show that forwarders have different understandings regarding the application of tax payable, especially VAT, on their business. The author suggests that the government make detailed rules regarding VAT on freight forwarding services and campaign for any new regulations and laws.
Implementasi Peraturan Bupati Tentang Tata Cara Pemungutan Pajak Hotel Dan Pajak Restoran Di Atas Kapal Wisata Dalam Meningkatkan Kepatuhan Wajib Pajak Di Kabupaten Manggarai Barat Tahun 2021 Eva Alfari Bugis; 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.v2i6.2968

Abstract

Hotel and restaurant taxes on tourist boats have not yet reachedthe target set by the local government of West Manggarai Regency. This phenomenon shows that the level of taxpayer compliance is still very low. Therefore, it is necessary to carry out proper implementation of the West Manggarai Regent's Regulation Number 58 of 2017 concerning Procedures for Collecting Hotel and Restaurant Taxes on Tourist Boats. This study aimed to analyze the implementation of the Regent's Regulation on Procedures for Collecting Hotel and Restaurant Taxes on Tourist Boats in an effort to improve taxpayer compliance as well as to analyze the obstacles faced and the efforts taken by the Regional Revenue Agency to overcome these obstacles. The research methodused was qualitative with a descriptive research type. The results of the study indicate that the Regent's Regulation on Procedures for Collecting Hotel and Restaurant Taxes on Tourist Boats has not been implemented properly due to the lack of socialization, inadequate human resource capabilities, insufficient infrastructure support, low supervision, and unidealimplementation of Standard Operating Procedures (SOP). Therefore, it is necessary to increase socialization, supervision, firm legal efforts, as well as education and training activities for Human Resources.
Analisis Pemanfaatan Teknologi Digital Pada Pemungutan Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan Di Kecamatan Tanjung Priok Jakarta Utara Agwa, Ridha Reviana; Wulandari, Winda
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.v4i3.3844

Abstract

This study aims to determine the utilization of digital technology on land and building tax collection in rural and urban areas in local tax revenue. Some obstacles arise when we want to make tax payments, due to home away from the Tax Office, limited time and bureaucracy and long queues in the payment process. This type of research is qualitative research. Data collection techniques using observation, interviews and documentation. Analysis techniques using data reduction, data presentation, conclusion and verification. The results showed that based on the target and the realization of tax revenue can be said to be not maximized, but the use of online systems on tax payments has begun to be effective.
Analisis Efektivitas Pajak Hotel Dalam Upaya Penerimaan Pajak Daerah Kota Bekasi Pada Masa Pandemi Covid-19 Fransiska Jenery Toyo; Dwikora Harjo
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.v1i4.2841

Abstract

in this study was the Bekasi BAPENDA office. The results showed that in 2018 and 2019 the hotel tax had decreased so that it could be said to be less effective and in 2020 it had increased so that it could be said to be effective in hotel tax revenue due to the lack of honesty and truthfulness of taxpayers in paying and reporting hotel tax and the lack of registered Taxpayers' awareness and compliance to pay their tax obligations in accordance with applicable regulations. That way the hotel tax never Hotel tax is a tax on services provided by the hotel. The phenomenon in this study was that hotel tax revenue had not reached the target. It was because of the high competition of star hotels with other cities, the lack of hotel visitors, and taxpayers who did not abide to their tax obligations properly and correctly. This study was conducted with the aim of analyzing the effectiveness of hotel taxes in the effort to increase regional tax in Bekasi during the COVID-19 pandemic along with the obstacles and efforts made by the Regional Revenue Agency (BAPENDA). This study used a descriptive qualitative research method. The data collection methods in this study were observation, interviews, and documentation. The study location reached the target, it could be seen from the data that in 2018, only 72.06% of the target was realized, 66.11% in 2019, and 96.77% in 2020. Efforts are being made to the Regional Revenue Agency to be more responsive in resolving problems from taxpayers so that no more obstacles occur related to hotel tax collection.
Analisis Implementasi Kebijakan E-Filing Sebagai Upaya Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi Dalam Menyampaikan SPT Tahunan Di Kpp Pratama Depok Cimanggis Tahun 2021 Wahyuningsih Wahyuningsih; Irawati Irawati
Jurnal Ilmu Administrasi Publik Vol 3, No 2: Maret 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i2.3152

Abstract

This study aims to analyze how the implementation of the e-filing policy in an effort to improve the compliance of personal taxpayers in submitting annual tax returns at Depok Cimanggis Small Taxpayers Office in 2021, to analyze the barriers to the use of e-filing by personal taxpayers at Depok Cimanggis Small Taxpayers Office and to analyze efforts to improve the reporting of annual tax returns of individuals by filing at Depok Cimanggis Small Taxpayers Office. This research uses a qualitative approach. The data collection technique carried out is by conducting interviews with fiscus, academics and taxpayers related to the implementation of the e-filing policy, documentation and making observations at Depok Cimanggis Small Taxpayers Office. The results of this study concluded that the Implementation of the E-Filing Policy as an Effort to Improve Individual Taxpayer Compliance in Submitting Annual Tax Returns at Depok Cimanggis Small Taxpayers Office in 2021 in terms of communication is still lacking because the level of compliance of personal taxpayers is still very low, not comparable to the increase in the number of personal taxpayers registered at Depok Cimanggis Small Taxpayers Office and personal taxpayers who report annual tax returns e-filing declines in 2021. In terms of resources, Depok Cimanggis Small Taxpayers Office is good, the quality and quantity of human resources are adequate and understand the e-filing policy. In terms of the disposition of the e-filing policy, it is right on target, where the policy is intended for all taxpayers. In terms of bureaucracy, Depok Cimanggis Small Taxpayers Office has implemented the appropriate SOP where taxpayers who want to report the Annual Tax Return must first have an e-fin. Obstacles to the Implementation of the E-Filing Policy as an Effort to Improve Compliance of Personal taxpayers in Submitting Annual Tax Returns at Depok Cimanggis Small Taxpayers Office in 2021, namely servers that often go down when used jointly by taxpayers, there are still taxpayers who do not understand the reporting of annual tax returns through e-filing. The efforts made to overcome these obstacles are to make server improvements so that they do not go down when used jointly by taxpayers and carry out education, counseling and appeals to taxpayers to report annual tax returns on time so as to improve the compliance of personal taxpayers in reporting their Annual Tax Returns.
Pengaruh Pengetahuan Pajak, Tingkat Kesadaran Wajib Pajak, Kualitas Pelayanan Dan Penerapan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Roda Dua (Studi Kasus Samsat Jakarta Timur) Tahun 2020-2023 Shifa, Rizkia; Kumala, Ratih
Jurnal Ilmu Administrasi Publik Vol. 4 No. 6: November 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i6.4410

Abstract

This study aims to determine the effect of tax knowledge, the level of awareness of taxpayers, service quality, and the application of tax sanctions on the compliance of two-wheeled motorized vehicle taxpayers at the East Jakarta SAMSAT Office. This study uses quantitative methods and through distributing questionnaires to 100 respondents who are registered as two-wheeled motorized vehicle taxpayers at SAMSAT East Jakarta. The sample used is Sample Random Sampling. The data analysis technique uses multiple regression analysis. The results of this study indicate that tax knowledge has no positive and significant effect on taxpayer compliance by 28.1%. The level of taxpayer awareness has a positive and significant effect on taxpayer compliance by 37.7%. Service quality has a positive and significant effect on taxpayer compliance by 32.4% and the application of tax sanctions has no positive and significant effect on taxpayer compliance by 17.1%. Tax Knowledge, Taxpayer Awareness Level, Service Quality and Application of Tax Sanctions have a positive and significant effect on Taxpayer Compliance for Two Wheeled Motorized Vehicles by 44.6% while the remaining 66.4% is influenced by other factors not examined in this study
Analisis Efektivitas Penertiban Penyandang Masalah Kesejahteraan Sosial Di Dinas Sosial Provinsi DKI Jakarta Jauhar Rosyidi; Dedy Kusna Utama
Jurnal Ilmu Administrasi Publik Vol 1, No 6: November 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i6.2881

Abstract

The purpose of this study was to analyze the effectiveness of controlling people with social welfare problems (PMKS) by the DKI Jakarta Provincial Social Service. The research method used in this research was descriptive  qualitative  method,  with  data  collection techniques  in  the  form of questionnaire distribution and literature study. The research questions posed are: what is the analysis of the effectiveness of controlling PMKS by the DKI Jakarta Provincial Social Service; what factors are the obstacles to effectiveness; and what efforts need to be made by the service leaders to overcome these obstacles. The results of the study prove that the effectiveness of controlling people with social welfare problems by the DKI Jakarta Provincial Social Service is good. From the results of interviews, it can be concluded that additional employees are needed. The inhibiting factors for effectiveness are the low number of certified employees and the quantity of human resources that have not met the required number. The suggestion put forward by the researcher is that the DKI Jakarta Provincial Social Service increase the commitment of officers in handling PMKS, improve  the  supporting  facilities  and  infrastructure  for  the  control,  and increases the number of employees or personnel so that the department is able to work wel.
Analisis Efektivitas Pengelolaan SDM dalam Upaya Peningkatan Produktivitas Kerja pada PDAM Tirta Bhagasasi Cabang Tambun Kabupaten Bekasi Tahun 2022 Fikri Firdaus; Diana Prihadini; Siti Nurbaity
Jurnal Ilmu Administrasi Publik Vol 3, No 5: September 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i5.3400

Abstract

Basically, human resources are resources that are needed by an organization. Because, human resources are resources that play an active role in the course of an organization and the decision-making process. The right man on the right place, will lead an organization to maximum performance results and reduce errors in tasks or work. The purpose of this study was to determine and analyze the effectiveness of HR management at PDAM Tirta Bhagasasi Tambun Branch, Bekasi Regency. The method used is a qualitative approach with a descriptive type of research.   The results of this study based on the analysis carried out productivity have been good, where in the adequacy indicator efforts have been made with training, employee efficiency is still not good with performance and facilities that are still not good but reward mechanisms have been implemented to improve performance, in the infikator accuracy is still not good, where the level of employee discipline towards compliance that is still lacking for responsiveness is good,  Various trainings and bimtek have been carried out to improve employee responsiveness, the level of similarity is quite good because the training has been adjusted to the needs in the field. The obstacles that occur in PDAM Tirta Bhagasasi Tambun Branch, Bekasi Regency are employee indiscipline and non-compliance with the rules that have been set at PDAM Tirta Bhagasasi Tambun Branch, Bekasi Regency and the placement of employees at the time of recruitment is not based on the educational background or skills possessed by the employee. The efforts made by PDAM Tirta Bhagasasi Tambun Branch, Bekasi Regency are to Provide training in accordance with the employee's job desk in an effort to improve skills in addition to employee disciplinary efforts with the My Bhagasasi application for attendance.
Pengaruh Kualitas Pelayanan Pajak, Pemeriksaan Pajak Dan Kepercayaan Wajib Pajak Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Cileungsi Tahun 2019 – 2021 Fajar Khoirul Anam; Ratih Kumala
Jurnal Ilmu Administrasi Publik Vol 2, No 3: Mei 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i3.2929

Abstract

The largest state revenue comes from taxes. The Directorate General of Taxes has well established a continuous development mission to meet the needs of the state through the government. So it is important for the Individual Taxpayer Compliance Level to be able to contribute to national development. The purpose of this study was to analyze the effect of tax service quality, tax audit, and taxpayer trust on the Individual Taxpayer Compliance Level at the Cileungsi Small Tax Office in 2019-2021. This study used a quantitative approach with a population of 100 respondents. Data collection used a questionnaire that has been tested for validity and reliability, and the data analysis used multiple linear analysis. The results of the t-test research on the tax service quality variable obtained a t-count value of 9.826 with a significance of 0.000. So it can be interpreted that there was a positive and significant effect of the tax service quality on Individual Taxpayer Compliance level. The results of the t-test on the tax audit variable obtained a t-count value of -0.272 with a significance of 0.787, there was no effect of tax audit on Individual Taxpayer Compliance level. The results of the t-test on the taxpayer trust variable obtained a t- count value of 8.727 with a significance of 0.000. Therefore, it can be interpreted that there was a positive and significant effect of taxpayer trust on Individual Taxpayer Compliance level. The tax service quality, tax audits, and taxpayer trust on Individual Taxpayer Compliance level obtained a value of f arithmetic 72.007 > f table 2.70 with a significance of 0.000 <0.05 it can be concluded that the tax service quality, tax audits, and taxpayer trust had a positive and significant effect on the Individual Taxpayer Compliance level.
Potensi Penerimaan Pajak Galian Golongan C Dikabupaten Melawi Tahun 2020-2022 Oktavia, Maylanda Fitri; Kumala, Ratih
Jurnal Ilmu Administrasi Publik Vol. 4 No. 2: Maret 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i2.3734

Abstract

Tax plays a vital role in supporting national income. Taxes can be utilized for developmental purposes to support the governance of their respective regional administrations; wherein local governments are entitled to levy Local Taxes and Regional Levies on all Taxpayers within their jurisdictions. This study aims to identify and analyze the Potential Tax Revenue of Category C Excavation Tax in Melawi District for the years 2020-2022. It also aims to identify the obstacles faced and efforts made to overcome these obstacles in realizing the potential revenue from Category C excavation tax. This research utilizes a qualitative descriptive research method. The research is conducted at the Melawi District Revenue Agency Office. Data collection is carried out through observation, interviews, and documentation. The results of the study show that the Potential Tax Revenue of Category C Excavation Tax in Melawi District for the years 2020-2022 has been reasonably good, but the potential excavation remains underutilized. In 2020, the revenue realization was 21.19%, amounting to IDR 1,208,104,004. In 2021, it was 43.36%, amounting to IDR 2,916,126,980, and in 2022, it was 43.11%, amounting to IDR 3,004,415,661. The potential tax revenue over the past 3 years has been underutilized due to a lack of taxpayer awareness in reporting their taxes. To address these obstacles, efforts can be made by providing public awareness campaigns, enhancing the knowledge and skills of human resources through training, technical guidance, and other means.

Page 9 of 34 | Total Record : 340

 7   8   9   10   11 

Filter by Year

2021 2025


Reset
Filter By Issues
All Issue Vol. 5 No. 6: November 2025 Vol. 5 No. 5: September 2025 Vol. 5 No. 4: Juli 2025 Vol. 5 No. 3: Mei 2025 Vol. 5 No. 2: Maret 2025 Vol. 5 No. 1: Januari 2025 Vol. 4 No. 6: November 2024 Vol. 4 No. 5: September 2024 Vol. 4 No. 4: Juli 2024 Vol. 4 No. 3: Mei 2024 Vol. 4 No. 2: Maret 2024 Vol. 4 No. 1: Januari 2024 Vol 3, No 6: November 2023 Vol 3, No 5: September 2023 Vol 3, No 4: Juli 2023 Vol 3, No 3: Mei 2023 Vol 3, No 2: Maret 2023 Vol 3, No 1: Januari 2023 Vol 2, No 6: November 2022 Vol 2, No 5: September 2022 Vol 2, No 4: Juli 2022 Vol 2, No 3: Mei 2022 Vol 2, No 2: Maret 2022 Vol 2, No 1: Januari 2022 Vol 1, No 6: November 2021 Vol 1, No 5: September 2021 Vol 1, No 4: Juli 2021 Vol 1, No 3: Mei 2021 Vol 1, No 2: Maret 2021 Vol 1, No 1: Januari 2021 More Issue