Jurnal Ilmu Administrasi Publik, Jurnal ini menjadi wadah bagi para akademisi, peneliti, dan praktisi untuk mempublikasikan hasil penelitian orisinal mereka. Fokus dan ruang lingkup JIAP meliputi berbagai aspek, seperti: Kebijakan dan Administrasi Perpajakan, Kebijakan Publik, Manajemen Publik, Manajemen Bencana, Pelayanan publik, E-Government, Kebijakan Otonomi Daerah, Kebijakan Publik Perspektif Gender, Kebijakan Pembangunan Desa, Manajemem Strategis, Hukum Administrasi Negara, Birokrasi dan Pemerintahan Umum. JIAP bertujuan untuk menjembatani teori di ruang kuliah dengan aplikasi praktis di dunia Publik yang dinamis. Dengan menerbitkan artikel di JIAP, penulis tidak hanya berkontribusi pada khazanah ilmu pengetahuan tetapi juga memberikan solusi dan rekomendasi yang aplikatif bagi pengambil keputusan di berbagai sektor Publik. Terbit enam kali dalam setahun, yaitu setiap bulan Januari, Maret, Mei, Juli, September dan November E ISSN : 2775-5053 Email : jiapjournal@stiami.ac.id / Website: https://ojs.stiami.ac.id/index.php/JUMAIP/index
Institut Ilmu Sosial dan Manajemen STIAMI
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IMPLEMENTASI KEBIJAKAN PENGAWASAN BARANG IMPOR PADA KANTOR PELAYANAN UTAMA TIPE C SOEKARNO-HATTA
The increasing flow of imported goods through air transportation requires customs supervision that is well planned, well coordinated, and responsive to the dynamics of international trade; therefore, the Type C Customs and Excise Main Service Office of Soekarno-Hatta plays a strategic role in ensuring compliance, security, and the protection of national interests. This study aims to analyze the implementation of import goods supervision policies, identify obstacles encountered in their implementation, and examine the efforts undertaken to address these challenges. The research employs a qualitative descriptive method, with data collected through observation, in-depth interviews, and documentation, which were analyzed using data triangulation. The analysis is based on George C. Edwards III’s policy implementation theory, encompassing four key dimensions: communication, resources, disposition, and bureaucratic structure. The findings indicate that the implementation of import supervision policies has generally been carried out in accordance with applicable regulations; however, several obstacles remain, including limitations in human resources and supporting facilities, high volumes of imported goods accompanied by increasingly complex violation modes, low levels of compliance and understanding among service users, as well as regulatory dynamics and inter-agency coordination complexities. Efforts to address these obstacles include strengthening policy communication and socialization, optimizing the use of information technology and risk management, enhancing the capacity and integrity of officers, and reinforcing coordination and procedural improvements. Overall, the implementation of import goods supervision policies demonstrates a reasonably adequate level of effectiveness but still requires continuous strengthening and adjustment to optimally address future import supervision challenges
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Pengaruh Pemanfaatan Aplikasi Dapodik Dan Kompetensi Operator Sekolah Terhadap Akurasi Data Pendidikan Pada SD Negeri Di Kota Bekasi
This research was motivated by the existence of inaccuracies in educational data at public elementary schools in Kota Bekasi, such as discrepancies in student numbers, delays in updating teacher data, and data entry errors in the Data Pokok Pendidikan (Dapodik) system. Accurate educational data are essential as the basis for planning, budgeting, and evaluating educational policies. This study aims to analyze: (1) the influence of the utilization of the Dapodik application on the accuracy of educational data; (2) the influence of school operator competence on the accuracy of educational data; and (3) the simultaneous influence of the utilization of the Dapodik application and school operator competence on the accuracy of educational data at public elementary schools in Kota Bekasi. This research employed a quantitative approach using a survey method. The population consisted of 315 public elementary schools, with samples determined using probability sampling techniques. Data were collected through questionnaires that had been tested for validity and reliability. Data analysis was conducted using multiple linear regression with the assistance of SPSS software. The results indicate that: (1) the utilization of the Dapodik application has a positive and significant effect on the accuracy of educational data; (2) school operator competence has a positive and significant effect on the accuracy of educational data; and (3) the utilization of the Dapodik application and school operator competence simultaneously have a positive and significant effect on the accuracy of educational data atpublic elementary schools in Kota Bekasi. Therefore, the more optimal the utilization of Dapodik and the higher the competence of school operators, the higher the level of educational data accuracy. This study recommends strengthening technical training and assistance for school operators, optimizing the utilization of Dapodik features, and reinforcing data supervision policies by the Education Office to achieve effective, transparent, and accountable educational governance.
Analisis Efektivitas Sensus Pajak Bumi dan Bangunan Perkotaan dan Perdesaan (PBB- P2) dalam Rangka Meningkatkan Penerimaan Pajak Daerah di Kecamatan Mustikajaya Kota Bekasi
The purpose of this study was to analyze the effective level of Land and Building Tax for Rural and Urban Areas (PBB-P2) is one of the main components of Local Own-Source Revenue (PAD) that plays an important role in supporting regional development financing. However, the realization of PBB-P2 revenue in Mustikajaya District, Bekasi City, during the 2019–2024 period has not yet achieved the established targets. This condition indicates the existence of problems in the management and optimization of regional tax potential. This study aims to analyze the effectiveness of the implementation of the PBB-P2 tax census, identify the inhibiting factors, and examine the efforts made to overcome these obstacles. The research uses a qualitative approach with data collection techniques through interviews, observations, and documentation. The results show that the implementation of the PBB-P2 tax census in Mustikajaya District has not been fully effective. This is influenced by several factors, including low taxpayer awareness, limited human resources, technical constraints in data updating, and the suboptimal use of information technology in the regional tax system. Efforts made to address these obstacles include increasing public awareness through socialization programs, updating the tax database regularly, strengthening inter-agency coordination, and improving tax information systems. Therefore, more comprehensive and sustainable strategies are needed to enhance the effectiveness of the tax census and optimize PBB-P2 revenue as a source of local revenue.
Pengaruh Kesadaran Dan Pengetahuan Pajak Terhadap Kepatuhan Pelaporan Surat Pemberitahuan (SPT) Pajak Penghasilan (PPH) Orang Pribadi Guru SMA Di Kecamatan Padang Utara
This study was motivated by the importance of tax awareness and knowledge in improving taxpayer compliance in filing Personal Income Tax (PPh) Return (SPT) forms. The level of tax reporting compliance is influenced by taxpayers’ understanding and awareness of their tax obligations. This study aims to determine the level of tax awareness, the level of tax knowledge, the level of compliance in filing Personal Income Tax Returns (SPT PPh), as well as the influence of tax awareness and knowledge on compliance in filing Personal Income Tax Returns (SPT PPh) among high school teachers in Padang Utara Subdistrict. This study used a quantitative approach with descriptive and associative methods. The study population consists of high school teachers in Padang Utara Subdistrict, with a sample size of 40 respondents. Data collection was conducted through the distribution of a questionnaire that had been tested for validity and reliability. Data analysis techniques included descriptive statistical analysis, multiple linear regression, T tests, and the coefficient of determination using SPSS. The results of the study indicate that teachers’ tax awareness falls into the “good” category with an average of 61.43, their tax knowledge falls into the “fairly good” category with an average of 59.70, and their compliance with filing Personal Income Tax Returns (SPT) falls into the “good” category with an average of 63.60. The results of the hypothesis testing indicate that tax awareness and tax knowledge have a positive and significant effect on compliance with Personal Income Tax Return (SPT) filing. Thus, increasing tax awareness and knowledge can improve taxpayer compliance in fulfilling tax reporting obligations.
Pengaruh Inovasi Pengelola Dan Adaptasi Pengelola Terhadap Kualitas Pelayanan Ruang Publik Terpadu Ramah Anak (Rptra) Di Kelurahan Cipedak Kecamatan Jagakarsa Jakarta Selatan Provinsi Dki JakartaTahun 2025
Public services are mandatory for the government to fulfill the rights of citizens. The quality of public services includes key dimensions such as Tangible (Physical Evidence), Reliability, Responsiveness, Assurance, and Empathy, which are manifested through transparency, accountability, simplicity of procedures, equal rights (non-discriminatory), and community participation, thus becoming a crucial point in determining whether innovation and adaptation by managers will improve service quality. The research method used quantitative data collection techniques with questionnaires and data analysis using SPSS 2025. The research location was the Child-Friendly Integrated Public Space (RPTRA) in the Cipedak sub-district of Jagakarsa, South Jakarta. RPTRA stands for Ruang Publik Terpadu Ramah Anak (Integrated Child-Friendly Public Space), which is a public open space provided by the Jakarta provincial government as a safe and comfortable place for children to play, for residents to socialize, and for empowerment, education, and educational information communication (KIE) activities, as well as a forum for social interaction among residents. The results of this study conclude that management innovation has a positive and significant effect on service quality by 25.2%. Management adaptation has a positive and significant effect on service quality by 32%. Managerial innovation and adaptation have a positive and significant impact on service quality by 34.1%, while the remaining 65.9% is influenced by other variables not yet studied by the researcher. This research is expected to make a meaningful contribution to the field of public administration and be able to solve practical problems so that it can be applied to a wider population, and its recommendations can be followed up by policy makers.
Analisis Strategi Pemungutan Bea Perolehan Hak Atas Tanah Dan Bangunan Dalam Meningkatkan Penerimaan Pajak Daerah Pada Unit Pelayanan Pemungutan Pajak Daerah Kramat Jati Tahun 2024
The failure to achieve the target for Land and Building Acquisition Tax (BPHTB) indicates that the existing collection strategy is not yet optimal in exploring regional tax potential. This study aims to analyze the Land and Building Acquisition Tax (BPHTB) collection strategy in increasing regional tax revenue at the Kramat Jati Regional Development Planning Agency (UPPPPD) in 2024. The research method used a descriptive qualitative approach through in-depth interviews with tax officers, taxpayers, and Notaries/PPATs involved in land and building acquisition transactions. The results show that despite the digitalization of services and efforts to educate taxpayers about taxpayer compliance, optimization of BPHTB revenue remains hampered. This is influenced by several aspects, such as low public literacy, technical constraints in the e-BPHTB system, suboptimal data synchronization between institutions, and perceptions of unfairness regarding applicable rates. Several initiatives have been implemented, such as improving SOPs, accelerating digital services, officer training, active communication with PPAT/BPN, and education on the benefits of BPHTB for regional development. This study concludes that the BPHTB collection strategy has been running quite well, but requires continuous improvement in the aspects of coordination, information transparency, and digital system reliability to be able to contribute maximally to Regional Tax revenue.
Analisis Efektivitas Penerapan Keselamatan dan Kesehatan Kerja (K3) pada Kantor Pencarian dan Pertolongan Kelas B Jambi
Occupational Safety and Health (OHS) is a crucial aspect in supporting the smooth and successful implementation of the National Search and Rescue Agency (Basarnas), particularly in high-risk search and rescue operations. The Search and Rescue Office Class B of Jambi, as a Basarnas technical implementation unit, is required to implement an OHS system effectively to protect personnel safety and minimize the risk of workplace accidents. However, in practice, various challenges remain that could potentially impact the effectiveness of OHS implementation in the workplace. Therefore, this study aims to analyze the effectiveness of Occupational Safety and Health (OHS) implementation, identify the obstacles and barriers encountered, and formulate efforts to improve the effectiveness of OHS implementation at the Jambi Class B Search and Rescue Office. This study used a qualitative research method with a descriptive approach. The results indicate that OHS implementation at the Jambi Class B Search and Rescue Office has generally been quite effective. This is reflected in compliance with OHS Standard Operating Procedures (SOPs), the use of personal protective equipment (PPE) in operational activities, the implementation of OHS training, and the readiness of the emergency response system to support personnel safety. However, this study also identified several obstacles, including limited safety facilities and infrastructure, high operational intensity, and the need for increased consistency in OHS monitoring and evaluation. Therefore, efforts to improve the effectiveness of OHS implementation need to be undertaken through strengthening occupational safety culture, improving personnel competency and awareness, and optimizing OHS support facilities, infrastructure, and administrative systems.
Pengaruh Perencanaan Anggaran Dan Manajemen Resiko Terhadap Penyerapan Anggaran Di Desa Bojong Koneng Kecamatan Babakan Madang Kabupaten Bogor
Budget absorption in Bojong Koneng Village, Babakan Madang Subdistrict, Bogor Regency, remains suboptimal. The objective of this study is to analyze budget absorption in Bojong Koneng Village, Babakan Madang Subdistrict, Bogor Regency, which remains suboptimal, both partially and simultaneously. This study used an explanatory research method with a quantitative descriptive approach. The study population consists of all village officials in Bojong Koneng Village, totaling 15 employees, 21 RT heads, and 6 RW heads, for a total of 42 respondents. The sampling technique used a census, specifically a complete census, resulting in 42 samples from the entire population. The research results indicate: (1) The magnitude of the influence of budget planning on budget absorption in Bojong Koneng Village, Babakan Madang Subdistrict, Bogor Regency, is 57.3%. (2) The magnitude of the influence of risk management on budget absorption in Bojong Koneng Village, Babakan Madang Subdistrict, Bogor Regency, is 73.3%. (3) The combined effect of Budget Planning and Risk Management on Budget Absorption in Bojong Koneng Village, Babakan Madang Subdistrict, Bogor Regency is 76%.
Efektivitas Kebijakan Insentif Pajak Bumi Dan Bangunan Perdesaan dan Perkotaan Pada Penerimaan Pajak Daerah Di UPPRD Senen Tahun 2022-2024
Rural and Urban Land and Building Tax is one of the strategic sources of local revenue for the Provincial Government of DKI Jakarta. However, the realization of PBB-P2 revenue at UPPRD Senen during the 2022-2024 period shows fluctuations and has not fully reached the target, which is influenced by increasing taxpayer non-compliance and high arrears. To overcome this problem, the local government implemented a PBB-P2 incentive policy in the form of tax principal exemptions, principal relief, and the elimination of administrative sanctions. This study aims to analyze the effectiveness of the Rural and Urban Land and Building Tax incentive policy at the Senen UPPRD and to identify the inhibiting and driving factors that can affect local tax revenue. This study used a qualitative approach with a descriptive research type and data collection techniques through observation, interviews, and literature study. The research analysis is based on the effectiveness theory proposed by Richard M. Steers, which includes organizational factors, environmental factors, employee factors, and management factors. Based on the results obtained, it shows that the effectiveness of PBB varies each year. In 2022, the effectiveness level reached 68%, which is classified as not yet effective enough, in 2023 it was 90% and classified as quite effective, and in 2024 it was 123% and classified as very effective. The obstacle that arises is the low awareness of taxpayers, but efforts have been made by disseminating information about the PBB-P2 incentive policy evenly. Meanwhile, intensive socialization has become a driving factor in increasing PBB-P2 revenue realization and has an effect on regional revenue. Keywords: Effectiveness; PBB intensive policy; regional revenue.
Analisis Penerapan Coretax Dalam Pembuatan Faktur Pajak Pada PT. Dok Dan Perkapalan Kodja Bahari Tahun 2025
The Coretax system is the latest innovation developed by the Directorate General of Taxes (DJP) as part of efforts to modernize tax administration, making it integrated, efficient, and digital-based. However, during its initial implementation, Coretax frequently experienced technical issues that caused delays in the issuance of tax invoices. This study aimed to conduct an in-depth analysis of the implementation of the Coretax system in the tax invoice issuance process at PT. Dok and Perkapalan Kodja Bahari. The research method used is a descriptive qualitative approach with data collection techniques used such as observation, in-depth interviews, and documentation. The results of the study indicated that the implementation of Coretax has a positive impact on the effectiveness of tax invoice administration, particularly in terms of issuance speed, data integration, and reporting transparency. However, there are still some challenges, such as users' lack of understanding of new features, inadequate technological infrastructure readiness, and frequent server outages in Coretax, which hinder and delay the tax invoice issuance process. Meanwhile, efforts to overcome these obstacles include internal training, intensive consultations, and improved technical coordination with various parties.
Pengaruh Pengawasan Internal dan Pemanfaatan Teknologi Informasi Terhadap Kepatuhan Pelaporan SPT Tahunan Pegawai Sekretariat Direktorat Jenderal Perhubungan Laut Kementerian Perhubungan Tahun 2024
This study aims to determine and analyze the effect of internal supervision and the utilization of information technology on employees’ compliance in reporting Annual Tax Returns (SPT) within the Secretariat of the Directorate General of Sea Transportation, Ministry of Transportation. The research employs a quantitative approach using a survey method by collecting data through questionnaires, which were analyzed using multiple linear regression with the assistance of SPSS software. The research population consists of all employees of the Secretariat of the Directorate General of Sea Transportation, Ministry of Transportation, with the sample determined using a probability sampling technique. The results indicate that internal supervision and the utilization of information technology, both partially and simultaneously, have a significant effect on employees’ compliance in reporting Annual Tax Returns (SPT). These findings suggest that strengthening internal supervision and optimizing the use of information technology play an important role in improving Annual Tax Return reporting compliance.
PENGARUH PERATURAN PERPAJAKAN DAN TARIF PAJAK PROGRESIF TERHADAP PENERIMAAN PAJAK DI SAMSAT KELAPA DUA KABUPATEN TANGERANG
Tax regulations serve as the legal foundation governing tax obligations and collection mechanisms, while progressive tax rates reflect fiscal fairness by imposing higher rates as the number or value of vehicles increases. This system plays a crucial part in promoting taxpayer compliance and optimizing local revenue. This study aimed to analyze the impact of tax regulations and progressive tax rates on Motor Vehicle Tax (PKB) revenue at the Kelapa Dua Samsat Office in Tangerang Regency. This study used a quantitative approach, by employing survey methods and multiple linear regression analysis. The results of validity and reliability tests indicated that the research instruments are valid and reliable. Partial tests (t-tests) prove that both tax regulations and progressive tax rates have a positive and significant impact on PKB revenue. Simultaneous tests (F-tests) reinforce that both independent variables together have a significant impact on the dependent variable. The coefficient of determination (R²) value of 0.403 indicated that 40.3% of the variation in PKB revenue can be explained by tax regulations and progressive tax rates. These findings support the Slippery Slope Framework and Fiscal Exchange Theory, which emphasize the importance of combining regulatory strength and perceptions of fiscal justice to improve tax compliance. This study has important implications for the formulation of fairer, more transparent, and more effective local tax policies to optimize motor vehicle tax revenue.
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IMPLEMENTASI KEBIJAKAN PENANGANAN PRASARANA DAN SARANA UMUM (PPSU) PADA KEBERSIHAN TINGKAT KELURAHAN PADEMANGAN BARAT JAKARTA UTARA
Implementation of policies for handling public infrastructure and facilities Handling Public Infrastructure and Facilities (PPSU) is work that needs to be done immediately and cannot be postponed because it can result in losses, dangers and disrupt the interests of the public/community and in order to speed up the functioning of locations/infrastructure and public facilities/assets as well as regional assets that are damaged, dirty and/or disturbing according to their intended purpose. This research uses qualitative research with qualitative descriptive methods. This research uses two theories from Ripley and Franklin, namely the level of compliance, measures of routine fluency and desired impact. The results of this research are that there is still a lack of public awareness in maintaining environmental cleanliness and the community still relies on PPSU officers to clean the environment of West Pademangan subdistrict. And the officers still lack socialization. Keywords Policy implementation, Handling Public Infrastructure and Facilities (PPSU)
EVALUASI IMPLEMENTASI KEBIJAKAN STANDAR NASIONAL PERPUSTAKAAN DALAM RANGKA MENINGKATKAN KEPUASAN PEMUSTAKA STUDI KASUS PADA PERPUSTAKAAN DAERAH KABUPATEN BEKASI TAHUN 2024 – 2025
This study emphasizes the importance of implementing the National Library Standards (NLS) Policy Number 2 of 2024 as a strategic instrument to improve service quality and user satisfaction at the Bekasi Regency Public Library, considering that the NLS serves as the main guideline for fulfilling standards related to collections, services, human resources, and library facilities and infrastructure. The purpose of this study is to evaluate the implementation of the NLS policy, identify obstacles in its implementation, and formulate policy reinforcement strategies to enhance the quality of regional library services. Using a qualitative approach with a case study method, data were collected through in-depth interviews, field observations, and documentation studies. The results indicate that the implementation of the NLS policy has produced administrative and institutional achievements, as reflected by the attainment of A-level accreditation and an increase in the number of collections from 17,860 titles in 2023 to 18,414 titles in 2025. However, the percentage of target fulfillment declined from 89% to 68%, the ratio of collections to users has not met the required standard, and certified librarians are not yet available. Policy implementation also remains constrained by limited budget allocation, the lack of fully integrated digital services, weak dissemination of the 2024 NLS policy, and a bureaucratic structure that restricts flexibility in decision-making. This study recommends strengthening librarian competencies through certification and training programs, increasing budget allocation, optimizing integrated digital services, and restructuring the organizational framework to be more adaptive in order to improve the effectiveness of NLS implementation and user satisfaction.
Analisis Efektivitas Sistem E-Reklame Dalam Rangka Meningkatkan Pelayanan Pajak Pada Unit Pelayanan Pemungutan Pajak Daerah Wilayah Menteng
The Regional Tax Collection Service Unit for the Menteng area is striving to ensure that the e-billboard system can operate effectively. The implementation of the e-advertising system is not yet fully effective. Research Objectives: 1. To analyzed the effectiveness of the e-advertising system in order to improve tax services, 2. To analyzed the entities hindering the effectiveness of the e-advertising system in order to improve tax services, 3. To analyzed efforts to overcome obstacles in the effectiveness of the e-advertising system. The research method used is qualitative, and the type of research approach is descriptive qualitative. They reported a total of 8 people. Conclusion: 1. The e-advertising system for improving tax services at the Regional Tax Collection Service Unit in Menteng, Central Jakarta, in 2024 was in effective condition. 2. Internal factors hindering entities include an incompleted and less interactive menu, system network outages or slowdowns, and an insufficient number of employes. External factors included taxpayers manually processing, lack of awareness, difficulty using the application, and the DKI Bapenda's slow development of the billboard tax application. 3. Efforts to overcome internal factor barriers included menu development, network improvement, and staff additions. External factors included increasing taxpayer awareness, socializing and educating users on the electronic system, wider information dissemination, and improving the user guide for the electronic tax payment system.
Pengaruh Sanksi Pajak dan Tarif Pajak terhadap Kepatuhan Wajib Pajak UMKM di Jagakarsa, Jakarta Selatan
This study aims to examine the effect of tax sanctions and tax rates on the tax compliance of Micro, Small, and Medium Enterprises (MSMEs) in Jagakarsa, South Jakarta. The research uses a quantitative approach with a sample of 98 respondents selected using the Slovin formula. Data analysis techniques include validity and reliability tests, classical assumption tests, multiple linear regression, F-test, R-squared test, and t-test. The findings show that tax sanctions have a significant positive effect on tax compliance with a t-value of 4.050 > t-table value 1.660, and a determination coefficient of 51.9%. Similarly, tax rates significantly affect compliance with a t-value of 6.130 > t-table value 1.660, and a determination coefficient of 59.5%. Simultaneously, tax sanctions and tax rates significantly influence compliance with an R-squared value of 64.8% and a regression equation of Y = 0.225 + 0.420X1 + 0.483X2 + e. These results highlight the importance of fair enforcement and balanced tax policies to improve taxpayer compliance among MSMEs.
Analisis Kinerja Pelayanan Publik Berbasis Online Di Kota Bekasi Melalui Penggunaan Aplikasi E-Open Dan Website MPP
Performnace Analysis of Online-Based Public Service in Bekasi City Through The Use Of E-Open Application and MPP Website Adminitrative Sciences, STIAMI Insitute, Advisor.Drs Adin Dahuri,M.M. The E-Open Application and MPP Website In Bekasi City Are Facility and infrastructure developed for public service. The purposes of is research counducted by field surveys are to indentify issues in performance, service, or public opinions on online- Based Public Service in Bekasi City Through The Use Of E- Open Application and MPP Website in Bekasi City and to find out Whether or not innovation factors affect public interest in Bekasi City. In addition,it provides insight for future improvements in addressing public concerns in online service. The resuts of the research on these tools serve as aducational processes that are update annually in accordance with exiting policies and procedures. They are essential elements in serving the public to ensure publc satisfaction and to meet their needs, the providing convenience and effective and efficient impact.
ANALISIS EFEKTIVITAS PENGAWASAN BEA DAN CUKAI BERDASARKAN SURAT PEMBERITAHUAN JALUR MERAH DALAM RANGKA PENGAMANAN KEUANGAN NEGARA DI TEMPAT PEMERIKSAAN FISIK TERPADU GRAHA SEGARA TAHUN 2024
This study aims to analyze the effectiveness of supervision conducted by the Customs Surveillance Unit based on the Red Line Notification Letter (SPJM) in safeguarding state revenue at the Integrated Physical Inspection Facility (TPFT) Graha Segara in 2024. Supervision through SPJM is part of the risk management system implemented by the Directorate General of Customs and Excise (DJBC) to identify and inspect high-risk imported goods. However, the increasing number of SPJM issued each year poses its own challenges in implementation, including technical, administrative, coordination, and infrastructure issues. This research employs a qualitative approach using in-depth interviews with key informants, including surveillance officers, structural officials, service users, and technical trainers. Secondary data were obtained from official DJBC documents and operational data from the Main Customs and Excise Office Type A Tanjung Priok. The analysis refers to the three effectiveness indicators developed by David J. Lawless: organizational effectiveness, group effectiveness, and individual effectiveness. The findings indicate that the implementation of SPJM-based supervision at TPFT Graha Segara is generally effective, although it still faces several challenges such as limited inspection tools, lack of real-time integrated information systems, and differing standards among technical agencies. Nevertheless, DJBC has undertaken various efforts, including system digitalization, technical training enhancement, and improved inter-agency coordination. Evaluating the effectiveness of SPJM supervision is crucial to ensure that the function of safeguarding state revenue can operate optimally, efficiently, and adaptively in response to the dynamics of international trade.
Efektivitas Penerapan Kebijakan Pajak Pertambahan Nilai atas Perdagangan Melalui Sistem Elektronik (PMSE) dalam Peningkatan Penerimaan Pajak di KPP Badan dan Orang Asing (BADORA) Tahun
This study aimed to analyze the effectiveness of implementing the Value-Added Tax (VAT) policy on Electronic Commerce (EC) in increasing tax revenue at the Tax Office for Legal Entities and Foreign Individuals (BADORA) in 2024. The background of this study is the increasing number of digital transactions that are not yet fully covered by the tax system. The approach used is descriptive qualitative. Data was obtained through interviews with tax officials, consultants, and academics. Analysis used Riant Nugroho's policy effectiveness theory with five indicators: policy accuracy, implementers, targets, environment, and process. The results indicated that the PPN PMSE policy is sufficiently effective in increasing tax revenue. Effectiveness is supported by a digital reporting system, business compliance, and inter-agency support. However, challenges remain, such as insufficient business understanding and cross-border reporting challenges.
IMPLEMENTASI PENAGIHAN PAJAK BUMI BANGUNAN PENCAIRAN PIUTANG DI KECAMATAN KOJA TAHUN 2024
This study aims to analyze the Implementation of Rural and Urban Land and Building Tax (PBB-P2) Collection in the Context of Receivables Settlement in Koja District in 2024. The background of this research is based on the fluctuation of PBB-P2 revenue realization and the significant increase in tax receivables in 2024. This research uses a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation. Data analysis refers to the Van Meter and Van Horn (1975) policy implementation model, which consists of six variables: policy standards and objectives, resources, implementing organization characteristics, inter- organizational communication, implementers’ disposition, and external environment. The results indicate that the implementation of PBB-P2 collection in Koja District has been relatively effective, as reflected by the achievement exceeding the target in 2023 and 2024. However, there are still obstacles such as low taxpayer awareness, limited human resources, suboptimal data updating, and socio- economic factors affecting taxpayers’ ability to pay. Efforts to overcome these obstacles include increasing public outreach, optimizing cross-sector collaboration, utilizing information technology, and strengthening coordination between tax officers and local government apparatus. This study provides an academic contribution as a reference for local tax collection implementation, as well as practical benefits for the Provincial Government of DKI Jakarta and the Regional Revenue Agency in formulating strategies to improve PBB-P2 receivable settlements.
Analisis Inovasi Aplikasi Identitas Kependudukan Digital dalam Meningkatkan Pelayanan Publik oleh Dinas Kependudukan dan Pencatatan Sipil di Kelurahan Kebon Bawang, Jakarta Utara
e-Government and the electronic identity card (e-KTP) are tangible examples of technological advancement in the public sector, including the implementation of the Digital Population Identity (IKD), a digital system that integrates population data to streamline information management and support the provision of administrative services to community. However, as of now, 67.38% or 29,526 out of 43,816 residents of Kebon Bawang Sub district have yet to activate the system, primarily due to various technical and socialization- related constraints. This research aims to examine the effectiveness of the IKD application innovation in Kebon Bawang Sub district and to identify the barriers as well as efforts to overcome them. The research method employed is qualitative descriptive, with data collected through interviews, observations, and documentation. The findings reveal that although the IKD application offers benefits in terms of access and time efficiency, public services in the field remain largely manual due to the low activation rate and suboptimal application performance. Therefore, through outreach programs such as “Jemput Bola” (Proactive IKD Registration Initiative), community participation in IKD activation is expected to significantly enhance awareness and understanding of the digital transformation of population administrative services.
PENGARUH EDUKASI DAN LITERASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI SAMSAT KOTA TANGERANG TAHUN 2022-2024
This study aims to evaluate the extent to which tax education and tax literacy influence taxpayer compliance in paying Motor Vehicle Tax (PKB) within the jurisdiction of the Samsat Office in Tangerang City. The increase in PKB arrears during the 2022 to 2024 period indicates a compliance issue that is likely related to the public’s limited understanding of their tax obligations. This research applies a quantitative approach using a survey method by distributing questionnaires to 100 respondents who are motor vehicle taxpayers. Tax education and tax literacy are used as independent variables, while taxpayer compliance serves as the dependent variable. The data were analyzed using multiple linear regression with the help of SPSS software. The findings show that both tax education and tax literacy have a positive and significant effect on taxpayer compliance, both partially and simultaneously. This suggests that improving the quality of tax information and enhancing taxpayers’ ability to understand and use digital tax services such as the SIGNAL application and E Samsat can encourage timely and compliant tax behavior. Therefore, it is important for local governments and relevant institutions to continue developing effective and structured tax education and literacy programs as an effort to optimize PKB revenue which is a major component of Regional Original Revenue (PAD).
IMPLEMENTASI KEBIJAKAN PENGELOLAAN SAMPAH MELALUI PROGRAM BANK SAMPAH DI KECAMATAN KELAPA GADING KOTA ADMINISTRASI JAKARTA UTARA
Residents in Kelapa Gading District, North Jakarta, face landfill problems because the volume of daily waste in DKI Jakarta continues to increase. In response, the government enacted Law Number 18 of 2008 and Governor Regulation Number 77 of 2020 concerning waste management. This study aims to analyze and evaluate the implementation of waste management policies through waste bank programs in the region. This study used a descriptive method based on a qualitative approach with data collection techniques including observation, interviews, and documentation. The informants consisted of four people, including the head of the Environmental Agency, the Chairman, and members of the waste bank in Kelapa Gading District, as well as a lecturer in public administration. The results showed that the implementation of the Waste Management Policy through the Waste Bank Program in Kelapa Gading District is in accordance with Pergub 77 of 2020 concerning Waste Management for Community Harmony and meets four aspects of research, namely communication, resources, disposition, and organizational structure. However, there are still constraints on communication aspects and resources that need to be improved in order to achieve optimal implementation. Obstacles to implementing the policy include a lack of understanding of the policy, difficulties in program socialization, limited infrastructure, and adequate facilities, as well as the need to increase public awareness and face challenges in monitoring and changing policies. Obstacles to implementing the policy include a lack of understanding of the policy, difficulties in program socialization, limited infrastructure, and adequate facilities, as well as the need to increase public awareness and face challenges in monitoring and changing policies. To overcome obstacles in the implementation of waste management policies through the waste bank program in Kelapa Gading District, efforts need to be made such as increasing inclusive socialization, forming positive examples through pilot waste banks, strengthening supporting infrastructure, and conducting good coordination and supervision.
EFEKTIVITAS PENGAWASAN ATAS PEMBERIAN FASILITAS KEMUDAHAN IMPOR TUJUAN EKSPOR (KITE) PADA KANTOR WILAYAH DJBC BANTEN TAHUN 2021 S.D. 2023
Trade is important for both individuals and a country. The development of information technology, communication, and transformation makes trading activities easier to the international level. In international trade, we recognize export activities. In an effort to increase export activities and support international trade activities, the Indonesian government through the Ministry of Finance provides KITE (Import Facility for Export Purpose) facilities to the perpetrators supervised by the Directorate General of Customs and Excise (DGCE). Supervision of the implementation of the KITE facility is by conducting monitoring and evaluation (Monev) activities by the DGCE Regional Office. This study aims to analyze the extent to which the effectiveness of supervision of the Banten DGCE Regional Office in carrying out its functions in monev activities for KITE facilities in the Banten region. This study analyzes the effectiveness of KITE facility supervision based on five aspects of indicators, namely the right policy, the right implementation, the right target, the right environment and the right process. Based on the results of interviews with the Banten DGCE Office, KITE facility recipients and academics, it can be concluded that all aspects of the indicator have been fulfilled by the Banten DGCE Office. However, behind the fulfillment of the indicator aspects there are still obstacles in the form of limited information technology systems in the supervision process, lack of human resources, non-optimal cross-agency coordination, and compliance from KITE facility companies. To overcome these obstacles, the Banten DGCE Regional Office has found solutions such as optimizing KITE facility supervision including strengthening digital systems, increasing employee capacity, routine coaching and education to facility recipient companies, and implementing risk-based supervision strategies and participatory approaches to build strategic partnerships and encourage voluntary compliance.
ANALISIS PELAYANAN PEMBUATAN NOMOR INDUK BERUSAHA (NIB) UNTUK KESADARAN LEGALITAS USAHA BAGI UMKM DI KELURAHAN KAMPUNG RAWA KECAMATAN JOHAR BARU JAKARTA PUSATTAHUN 2022
This research is based on the results of observations made in kampung rawa village and found a problem that is not thorough socialization, lack of access to information to business actors about the manufacture of NIB, so there are still many business actors who do not know what NIB and the benefits derived from the manufacture of NIB. The need for improvement of existing systems in OSS on complaints experienced by business actors. The purpose of this study was to determine the analysis of the service of making a business identification number and awareness of business actors about the legality of their business, what factors are obstacles and efforts made to overcome obstacles in making a business identification number. This type of research is qualitative research with descriptive case studies. This research approach uses fitzsimmons theory on aspects of Service. The results showed that the analysis of the service of making the identification number seeks to awareness of the legality of the business for MSMEs is good enough with the facilities and infrastructure provided by the village. However, there are still problems such as lack of awareness of business actors about the importance of making NIB and ignorance of business actors in making business identification numbers, while the OSS is still not user friendly with the current technology system. Making a business license now like NIB is easier but because people lack awareness of knowledge about the business license there are still those who have not registered NIB. Keywords Service Analysis, Business legality, NIB, MSME
Pengaruh Pemanfaatan Teknologi Aplikasi Carik Jakarta dan Partisipasi Masyarakat Terhadap Efisiensi Pendataan Keluarga di Kelurahan Kampung Melayu Kecamatan Jatinegara Jakarta Timur
Family data collection is one of the important elements in social development planning, health, and public services. Therefore, this research aims to determine the influence of the Utilization of the Carik Jakarta Application and Community Participation on Data Collection Efficiency in Kampung Melayu Village. This research uses a quantitative method with a questionnaire data collection technique distributed to 67 respondents. The results of the research shows a positive influence between the utilization of the Carik application and community participation on data collection efficiency of 5.6% and 86.2%, respectively. while the F test shows that the two variabels simultaneous have a significant effect on data collection efficiency (sig. 0.000 <0.05) F count 90.838 F table 3.14. the coefficient of determination (R Square) of 0.598 indicates that 73.1% of data collection efficiency is influenced by these two variables, while 26.9% is influenced by other factors. Keywords Utilization, Carik, Participation, Efficiency, Data Collection
Analisis Efektivitas Pengawasan Pajak Air Tanah Dalam Meningkatkan Pendapatan Daerah Pada Suku Badan Pendapatan Daerah Jakarta Timur Tahun 2021-2023
The purpose of this study is to determine the effectiveness of the groundwater tax increase implemented by the East Jakarta Regional Revenue Agency (Subangda Daerah Pendapatan Daerah Jakarta) to increase local revenue. A key consideration in determining the effectiveness of groundwater tax is understanding the efforts employed to increase groundwater tax at the East Jakarta Sub-District Revenue Agency (Subangda Daerah Pendapatan Daerah Jakarta). Understanding the efforts implemented will facilitate the increase in local revenue. To obtain data and information, this study utilized interviews and observation as data collection methods. The author obtained primary data from respondents, namely employees of the East Jakarta Sub- District Revenue Agency (Subangda Daerah Daerah Jakarta), while secondary data was obtained from the library by searching for books related to taxation.Our tax law adheres to a self-assessment system, where taxpayers are entrusted with calculating and determining the amount of income owed and then reporting it to the tax counseling and consultation office after the end of the tax year. Keywords Local Reveneu, Groundwater Tax Sector
Pengaruh Digitalisasi Pajak dan Peran Relawan Pajak Terhadap Kepatuhan Wajib Pajak Dalam Melaporkan SPT Tahunan di KPP Pratama Jakarta Gambir Tiga
This study aims to analyze the influence of tax digitalization and the role of tax volunteers on individual taxpayer compliance in submitting annual tax returns at KPP Pratama Jakarta Gambir Tiga. Employing a quantitative, associative research method, data were collected via questionnaires from 100 individual taxpayers and analyzed using multiple linear regression with SPSS. Tax digitalization includes the use of e-filing, e-form, and DJP Online, while the volunteer role encompasses education, assistance, and outreach. The results reveal that tax digitalization not significantly and the role of tax volunteers significantly and positively affect taxpayer compliance, with contributions of 0.21% and 20.34% respectively. Simultaneously, both variables account for 20.6% of the variation in compliance behavior. The findings highlight the practical value of integrating digital services and educational outreach in enhancing voluntary tax compliance within a self-assessment tax system. Keywords tax digitalization; tax volunteers; tax compliance; annual tax return; DJP Online
Analisis Tingkat Kepatuhan Wajib Pajak UMKM Dalam Pemenuhan Kewajiban Administrasi Perpajakan di Kantor Pelayanan Pajak Pratama Bekasi Barat Tahun 2022
Taxpayer compliance is a procedural and administrative compliance and conscious action that is necessary to fulfill taxpayer obligations based on applicable tax rules. Taxes are mandatory contributions to the State that are owed, both by individuals and entities that are coercive based on tax laws. Micro, Small and Medium Enterprises (MSMEs) are productive businesses owned by individuals and business entities that have met the criteria as micro businesses. This study aims to analyze the level of compliance of MSME taxpayers in fulfilling taxation, obstacles and efforts made by KPP Pratama Bekasi Barat in 2022. The research method used by the author is qualitative descriptive. The data collection process is carried out through observation, interviews, documentation. The results of the study show that the MSME Compliance Level is still not optimal due to several things, namely; lack of awareness of MSME taxpayers, lack of knowledge of MSME taxpayers, uneven socialization and education, and limited facilities. The efforts made are to carry out socialization, education, and tax classes to taxpayers. Keywords Compliance, UMKM
ANALISIS EFEKTIVITAS KEBIJAKAN PENGAWASAN DI BIDANG CUKAI ATAS HASIL TEMBAKAU PADA KANTOR PENGAWASAN DAN PELAYANAN BEA DAN CUKAI TIPE MADYA PABEAN A BEKASI
The Customs and Excise Supervision and Service Office of Customs Type A Bekasi is one of the vertical agencies of the Directorate General of Customs and Excise that carries out supervision and services to service users receiving excise facilities. The problem faced is that the number of prosecutions and violations committed by illegal excise users is marked by the increasing circulation of illegal cigarettes which causes potential state losses. This study aims to analyse the effectiveness of supervision policies in the field of excise on tobacco products at KPPBC TMP A Bekasi as well as the obstacles and efforts made. This research uses descriptive qualitative research methods and data collection is carried out by observation, interviews and documentation. The results showed that Bekasi Customs has been quite effective in the effectiveness of supervision policies through Per-17/BC/2020 where the regulation has greatly accommodated the activities of the work unit. However, in the implementation there are still obstacles, namely the existence of resistance by violators, the limited number of officers, the low level of compliance with excise regulations, the lack of public awareness of the dangers of illegal cigarettes, and the patterns carried out by distributors of excisable goods change. Efforts made are to maximise the number of supervision officers, provide socialisation to traders about excise regulations, create new supervision patterns, provide understanding to the public of the dangers of illegal cigarettes and conduct joint operations with the Bekasi regional Satpol PP in carrying out supervision. Keywords Policy Effectiveness, Supervision, Excise, Excisable Goods of Tobacco Products, Illegal Cigarettes