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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 107 Documents
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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.
TRANSFORMASI PENDAPATAN PBB MENJADI MODAL PEMBANGUNAN LOKAL: KAJIAN PUSTAKA TENTANG ALOKASI, AKUNTABILITAS, DAN DAMPAK PBB TERHADAP PELAYANAN PUBLIK DI PEMERINTAH DAERAH Loso Judijanto
ADMIN: Jurnal Administrasi Negara Vol. 4 No. 2 (2026): Jurnal Administrasi Negara
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19964114

Abstract

This article examines the transformation of Land and Building Tax (PBB) revenue into local development capital through an analysis of allocation, accountability, and its impact on public services in Indonesian local governments. Using a systematic literature review approach, this study found that the transfer of PBB-P2 since 2014 (90% to local governments) increased local revenue (PAD) in 96.5% of local governments, with collection effectiveness reaching 98% in developed regions such as DKI Jakarta. Best practices in e-PBB and SIMDA digitalisation have proven to strengthen fiscal transparency, although disparities in human resource capacity and weak organisational commitment remain major obstacles to accountability. Empirical impacts show that PBB contributions (19.64–69.7% of PAD) have a significant positive effect on HDI, infrastructure, education, and health through sectoral spending, with a strong correlation in local economic growth in Jombang and Batang. This study concludes that the integration of regulations, technology, and public participation is essential for optimising PBB as an instrument of sustainable regional autonomy. Policy implications include the replication of national e-budgeting, progressive NJOP reform, and human resource training through DJP-local government synergy. Further research is recommended using a panel regression model to measure the causality of PBB on SDGs in more than 500 local governments.
TATA KELOLA, AKUNTABILITAS DAN OPTIMALISASI ADMINISTRASI PAJAK DAERAH: KAJIAN PUSTAKA TERHADAP PRAKTIK PEMERINTAH DI NEGARA BERKEMBANG Loso Judijanto
ADMIN: Jurnal Administrasi Negara Vol. 4 No. 2 (2026): Jurnal Administrasi Negara
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19964147

Abstract

This article analyses the relationship between good governance, fiscal accountability, and optimisation of local tax administration in developing countries through a systematic literature review approach. The results of the study found that weak transparency and administrative corruption significantly hamper the contribution of local taxes to local revenue (PAD), with potential leakage of up to 30% of fiscal potential. Technological reforms such as e-filing, digital payments, and data analytics—such as Pajak Menyapa Kendari and Palembang e-tax—have been proven to increase operational efficiency by 15–30% and taxpayer compliance through real-time information transparency. Key findings confirm the synergy of two dimensions: accountable governance creates institutional legitimacy, while technological innovation provides the operational infrastructure to reduce fiscal dependence on central transfers. Structural challenges include the digital divide, low literacy, and weak central-regional coordination, which require a holistic approach based on human resource capacity and supporting regulations. Policy implications include strengthening public audits, digital training for tax officials, and stakeholder engagement to create a virtuous cycle: increased PAD → improved services → public trust. This study contributes to the subnational fiscal governance literature with an integrative model for sustainable local tax reform in developing countries.
PRINSIP‑PRINSIP HUKUM ADMINISTRASI NEGARA SEBAGAI MEKANISME PENCEGAHAN PENYALAHGUNAAN KEKUASAAN DI ERA REFORMASI BIROKRASI Gunawan Widjaja
ADMIN: Jurnal Administrasi Negara Vol. 4 No. 2 (2026): Jurnal Administrasi Negara
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19964199

Abstract

This article analyses the role of the principles of State Administrative Law (HAN)—legality, accountability, proportionality, transparency, and fairness—as a preventive mechanism against abuse of power in the era of bureaucratic reform in Indonesia after 1998. Through a normative juridical approach, the study identifies the relevance of HAN in supporting the digitisation of SPBE, the 2023 ASN Law, and the 2025-2045 RB Grand Design, in which these principles limit the discretion of officials through supervision by APIP, PTUN, Ombudsman, and KPK, which have reduced cases of maladministration. However, challenges such as feudal bureaucratic culture, overlapping regulations, systemic corruption (IPK 34/2023), and low digital literacy hinder optimal implementation. The conclusion emphasises HAN as a holistic instrument for preventing abuse of power, which requires harmonisation of norms, BerAKHLAK training, and institutional synergy to realise good governance towards Indonesia Emas 2045.
HUKUM ADMINISTRASI NEGARA, AKUNTABILITAS, DAN PENCEGAHAN PENYALAHGUNAAN WEWENANG DALAM PENYELENGGARAAN PELAYANAN PUBLIK Gunawan Widjaja
ADMIN: Jurnal Administrasi Negara Vol. 4 No. 2 (2026): Jurnal Administrasi Negara
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19964214

Abstract

Public service is a reflection of the effectiveness of administrative law in realising transparent and accountable good governance. This article analyses the role of HAN as a normative foundation that regulates the authority of public officials, ensures vertical and horizontal accountability, and prevents the abuse of authority through regulations such as Law No. 30 of 2014 on Government Administration and Law No. 25 of 2009 on Public Service. Using a normative legal literature review approach, this study identifies that accountability within HAN encompasses not only formal accountability through the Government Agency Performance Report (LKjIP) and the Government Agency Performance Accountability System (SAKIP), but also ethical dimensions and public participation, reinforced by oversight from the Indonesian Ombudsman, the Corruption Eradication Commission (KPK), and the digitalisation of the Public Service Delivery System (SPBE). Preventing the abuse of authority requires a multi-layered strategy encompassing Minimum Service Standards (SPM), integrity training for civil servants, a responsive administrative court system, and public social control through public information transparency. Key findings confirm that the synergy of law, technology, and organisational culture is the key to bureaucratic transformation towards clean, fair, and people-centred public service, as mandated by the constitution.
DINAMIKA PEMERINTAHAN MODERN DI INDONESIA DAN TANTANGAN PENCEGAHAN PENYALAHGUNAAN WEWENANG DALAM PERSPEKTIF HUKUM ADMINISTRASI NEGARA Gunawan Widjaja
ADMIN: Jurnal Administrasi Negara Vol. 4 No. 2 (2026): Jurnal Administrasi Negara
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19964222

Abstract

This article analyses the dynamics of modern Indonesian governance in the post-1998 reform era, characterised by decentralisation, good governance and digital transformation, yet facing serious challenges in preventing the abuse of power as regulated under Law No. 30 of 2014 on Government Administration. Three main forms of abuse of power—exceeding authority (exces de pouvoir), misappropriation of authority (detournement de pouvoir), and acting arbitrarily—are discussed through a normative literature review using a content analysis approach. Challenges such as the fragmentation of regulations under the Anti-Corruption Law, weak APIP capacity, and the poor CPI 2025 score are addressed through strategies to strengthen preventive oversight, civil service meritocracy, the digitalisation of SPBE, and legal harmonisation to achieve clean and accountable state governance based on AUPB.

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