cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Dr. Aslan, M.Pd.I
Contact Email
aslanalbanjary066@gmail.com
Phone
+6285245268806
Journal Mail Official
aslanalbanjary066@gmail.com
Editorial Address
Dusun Tanjung Mentawa, RT 003, RW 002, Desa Tanjung Mekar, Kab. Sambas, Provinsi Kalimantan Barat, 79411
Location
Kab. sambas,
Kalimantan barat
INDONESIA
Jurnal Administrasi Negara
Published by CV. Adiba Aisha Amira
ISSN : -     EISSN : 29863716     DOI : -
Core Subject : Education, Social,
Social Sciences Other
Jurnal Administrasi Negara focuses on matters related to the field of public administration with the fields of public policy studies, public services, regional autonomy, bureaucratic reform, local government management, village government management, decentralization, and development administration.
Arjuna Subject : Ilmu Sosial - Administrasi Publik
Articles 102 Documents
 7   8   9   10   11 
PERAN PENDAPATAN PAJAK BUMI DAN BANGUNAN (PBB) DALAM MENDUKUNG PEMBANGUNAN DAERAH DAN PENYELENGGARAAN PELAYANAN PUBLIK: KAJIAN PUSTAKA ATAS KEBIJAKAN PENGALIHAN KEWENANGAN DAN OPTIMALISASI PAD INDONESIA Loso Judijanto
ADMIN: Jurnal Administrasi Negara Vol. 4 No. 1 (2026): Jurnal Administrasi Negara
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This article discusses the strategic role of Rural and Urban Land and Building Tax (PBB-P2) in strengthening Local Own-Source Revenue (PAD) to support regional development and public services after the transfer of authority from the central government to the regions through Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments (HKPD). The research method used was a literature review. The results show that the transfer of authority increased the contribution of PBB to PAD by 15-25% in urban areas such as DKI Jakarta, although regional disparities and administrative challenges such as low collection effectiveness (60-70%) still hamper rural areas. Optimisation through GIS-based SPPT digitalisation, PTSL data synchronisation, and taxpayer socialisation has proven effective in encouraging PAD allocation for basic infrastructure, health, education, and public services, in line with SDGs 9 and 11. This study recommends reforming Bapenda human resources, integrating national technology, and implementing progressive incentives to maximise sustainable fiscal benefits for the Indonesia Emas 2045 vision.
TRANFORMASI DIGITAL DALAM ADMINISTRASI PAJAK DAERAH: ANALISIS EFISIENSI PELAYANAN DAN KEPATUHAN WAJIB PAJAK Loso Judijanto; Al-Amin
ADMIN: Jurnal Administrasi Negara Vol. 4 No. 1 (2026): Jurnal Administrasi Negara
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Digital transformation in local tax administration has revolutionised public service efficiency and taxpayer compliance through the implementation of the e-SPTPD system, e-SPPT PBB-P2, and QRIS-based payment applications such as ‘Ayo Balapan’ in various local governments in Indonesia. The research method used in this study was a literature review. The results confirm that digitalisation forms inclusive data-driven fiscal governance, with recommendations for a 2026-2030 national masterplan to achieve a PAD/APBD ratio of 15% through the synergy of technology, human resources, and regulations.

Page 11 of 11 | Total Record : 102

 7   8   9   10   11 

Filter by Year

2023 2026


Reset
Filter By Issues
All Issue Vol. 4 No. 1 (2026): Jurnal Administrasi Negara Vol. 3 No. 6 (2026): Jurnal Administrasi Negara Vol. 3 No. 5 (2025): Jurnal Administrasi Negara Vol. 3 No. 4 (2025): JULI Vol. 3 No. 3 (2025): MEI Vol. 3 No. 2 (2025): MARET Vol. 3 No. 1 (2025): Jurnal Administrasi Negara Vol. 2 No. 6 (2025): Jurnal Administrasi Negara Vol. 2 No. 5 (2024): Jurnal Administrasi Negara Vol. 2 No. 4 (2024): Jurnal Administrasi Negara Vol. 2 No. 3 (2024): Jurnal Administrasi Negara Vol. 2 No. 2 (2024): Jurnal Administrasi Negara Vol. 2 No. 1 (2024): Jurnal Administrasi Negara Vol. 1 No. 6 (2024): Jurnal Administrasi Negara Vol. 1 No. 5 (2023): Jurnal Administrasi Negara Vol. 1 No. 4 (2023): Jurnal Administrasi Negara Vol. 1 No. 3 (2023): Jurnal Administrasi Negara Vol. 1 No. 2 (2023): Jurnal Administrasi Negara Vol. 1 No. 1 (2023): Jurnal Administrasi Negara More Issue