Jurnal Ilmu Administrasi Publik
type: channel
description: 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
publisher: Institut Ilmu Sosial dan Manajemen STIAMI
language: en
publication name: Jurnal Ilmu Administrasi Publik
issn: 2775-5053
copyright: This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License. Copyright Notice Please find the rights and licenses in Jurnal Ilmiah Administrasi Publik. By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required. 1.License The non-commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License. 2.Author(s)' Warranties The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s). 3.User Rights Jurnal Ilmiah Administrasi Publik, spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Jurnal Ilmiah Administrasi Publik permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Jurnal Ilmiah Administrasi Publik on distributing works in the journal and other media of publications. 4.Co-Authorship If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. Jurnal Ilmiah Administrasi Publik will not be held liable for anything that may arise due to the author(s) internal dispute. Jurnal Ilmiah Administrasi Publik will only communicate with the corresponding author. 5.Miscellaneous Jurnal Ilmiah Administrasi Publik will publis…
items: PENGARUH LITERASI DIGITAL DAN PEMAHAMAN PERATURAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA JAKARTA CAKUNG 2026
items: ANALISIS PENGAWASAN LALU LINTAS BARANG IMPOR PADA DAERAH PABEAN OLEH KANTOR BEA DAN CUKAI TIPE A TANJUNG PRIOK TAHUN 2024
items: IMPLEMENTASI KEBIJAKAN FASILITAS KAWASAN DAUR ULANG BERIKAT (KDUB) PADA DIREKTORAT FASILITAS KEPABEANAN TAHUN 2025
items: https://ojs.stiami.ac.id/index.php/JUMAIP/en/article/view/6092
items: Strategi Badan Pendapatan Daerah Dalam Upaya Peningkatan Penerimaan Pajak Bumi dan Perkotaan (PBB-P2) di DKI Jakarta Tahun 2026
items: Pengaruh Perencanaan Strategis Dan Koordinasi Terhadap Efektivitas Kerja Pegawai Di Sekretariat Daerah Kabupaten Bogor
items: Pengaruh Sarana Prasarana Kearsipan dan Penerapam Jadwal Retensi Arsip terhadap Penyusutan Arsip Inaktif di Dinas Ketahanan Pangan, Pertanian dan Perikanan Kota Bekasi
items: PENGARUH KUALITAS PELAYANAN DAN KINERJA SUUPIR TERHADAP MINAT MENGGUNAKAN MODA TRANSPORTASI JAK LINGKO DI JAKARTA TIMUR
items: Optimalisasi Branding Media Sosial dalam Meningkatkan Citra dan Minat Calon Peserta Didik di SMP Islam Al Jihad, Johar Baru
items: ANALISIS IMPLEMENTASI PROGRAM PENGUNGKAPAN SUKARELA WAJIB PAJAK ORANG PRIBADI DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK DI KPP MADYA DUA JAKARTA UTARA TAHUN 2022
items: PENGARUH SANKSI PAJAK DAN TINGKAT KEPERCAYAAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA JAKARTA GAMBIR TIGA
items: PENGARUH PRINSIP GOOD GOVERNANCE DAN PENGETAHUAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA JAKARTA GAMBIR TIGA
items: Masjid di Mall: Integrasi Ruang Spiritual dalam Pusat Perbelanjaan Modern
items: Analisis Efektivitas Penerimaan Retribusi Jasa Umum Atas Pelayanan Persampahan/Kebersihan Di Suku Dinas Lingkungan Hidup Kota Administrasi Jakarta Selatan Tahun 2022 - 2024
items: ANALISIS DALAM PENGELOLAAN PERPAJAKAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) TAHUN 2024 DI SDN PORIS PELAWAD 4 KOTA TANGERANG
items: Penerapan Kebijakan Pemungutan Retribusi Jasa Umum Atas Pelayanan Kebersihan di Kelurahan Duren Tiga Kota Administratif Jakarta Selatan
items: ANALISIS STRATEGI PENYAMPAIAN SURAT PEMBERITAHUAN (SPT) TAHUNAN ORANG PRIBADI SECARA MANUAL DI ERA DIGITAL PADA KANTOR PELAYANAN PAJAK PRATAMA JAKARTA PESANGGRAHAN PERIODE 2022 SAMPAI DENGAN 2024
items: EFEKTIVITAS PELAYANAN REEKSPOR BARANG IMPOR DALAM MENINGKATKAN KEPATUHAN KEPABEANAN DI KANTOR PELAYANAN UTAMA BEA DAN CUKAI TIPE A TANJUNG PRIOK TAHUN 2023 – 2024
items: IMPLEMENTASI KEBIJAKAN PENGAWASAN BARANG IMPOR PADA KANTOR PELAYANAN UTAMA TIPE C SOEKARNO-HATTA
items: Pengaruh Pemanfaatan Aplikasi Dapodik Dan Kompetensi Operator Sekolah Terhadap Akurasi Data Pendidikan Pada SD Negeri Di Kota Bekasi
items: Analisis Efektivitas Sensus Pajak Bumi dan Bangunan Perkotaan dan Perdesaan (PBB- P2) dalam Rangka Meningkatkan Penerimaan Pajak Daerah di Kecamatan Mustikajaya Kota Bekasi
items: Pengaruh Kesadaran Dan Pengetahuan Pajak Terhadap Kepatuhan Pelaporan Surat Pemberitahuan (SPT) Pajak Penghasilan (PPH) Orang Pribadi Guru SMA Di Kecamatan Padang Utara
items: https://ojs.stiami.ac.id/index.php/JUMAIP/en/article/view/5888
items: 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
items: Analisis Efektivitas Penerapan Keselamatan dan Kesehatan Kerja (K3) pada Kantor Pencarian dan Pertolongan Kelas B Jambi
items: Pengaruh Perencanaan Anggaran Dan Manajemen Resiko Terhadap Penyerapan Anggaran Di Desa Bojong Koneng Kecamatan Babakan Madang Kabupaten Bogor
items: Efektivitas Kebijakan Insentif Pajak Bumi Dan Bangunan Perdesaan dan Perkotaan Pada Penerimaan Pajak Daerah Di UPPRD Senen Tahun 2022-2024
items: Analisis Penerapan Coretax Dalam Pembuatan Faktur Pajak Pada PT. Dok Dan Perkapalan Kodja Bahari Tahun 2025
items: Pengaruh Pengawasan Internal dan Pemanfaatan Teknologi Informasi Terhadap Kepatuhan Pelaporan SPT Tahunan Pegawai Sekretariat Direktorat Jenderal Perhubungan Laut Kementerian Perhubungan Tahun 2024
items: PENGARUH PERATURAN PERPAJAKAN DAN TARIF PAJAK PROGRESIF TERHADAP PENERIMAAN PAJAK DI SAMSAT KELAPA DUA KABUPATEN TANGERANG

PENGARUH LITERASI DIGITAL DAN PEMAHAMAN PERATURAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA JAKARTA CAKUNG 2026
type: item
description: Individual taxpayer compliance at the Primary Tax Office (KPP Pratama) Jakarta Cakung has shown a significant downward trend from 2023 to 2025. This research aims to analyze the Impact of Digital Literacy and Understanding of Tax Regulations on Individual Taxpayer Compliance at KPP Pratama Jakarta Cakung in 2026. The research employs a quantitative method with data collected through questionnaires. The sampling technique used is purposive sampling, resulting in 100 respondents who are registered individual taxpayers at KPP Pratama Jakarta Cakung. Data were analyzed using multiple linear regression with SPSS version 30. The findings indicate that, partially, Digital Literacy has a positive and significant effect, while Understanding of Tax Regulations has a negative and significant effect on compliance. Simultaneously, both variables have a significant effect on Individual Taxpayer Compliance, while the remaining variance is influenced by other factors beyond the scope of this research. Keywords : Digital Literacy, Understanding of Tax Regulations, Taxpayer Compliance
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Tesa Triandika Simatupang
creator: Muhammad Firzah
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-05-28
publication date: 2026-05-28
starting page: 268
ending page: 277
doi: 10.31334/rfvp5v21

ANALISIS PENGAWASAN LALU LINTAS BARANG IMPOR PADA DAERAH PABEAN OLEH KANTOR BEA DAN CUKAI TIPE A TANJUNG PRIOK TAHUN 2024
type: item
description: This research is motivated by the high flow of imported goods through Tanjung Priok Port, which serves as Indonesia’s main gateway for international trade, yet is not always accompanied by an optimal supervision system. This situation gives rise to issues such as customs violations, smuggling, and the entry of illegal goods. The purpose of this study is to analyze the implementation of import goods traffic supervision, identify the obstacles encountered, and examine the efforts made by the Type A Customs and Excise Office of Tanjung Priok in improving the effectiveness of supervision. This study employs a descriptive qualitative method, with data collected through observation, interviews, and documentation, and analyzed using George R. Terry’s supervision theory, which consists of setting standards, measuring performance, comparing results, and corrective actions. The findings indicate that supervision has been carried out in accordance with established procedures; however, several challenges remain, including limited human resources, suboptimal use of technology, weak inter-agency coordination, and the increasing volume and complexity of imported goods. Efforts undertaken include capacity building for human resources, utilization of information technology, strengthening inter-agency coordination, and continuous evaluation of supervision procedures. The study concludes that the effectiveness of import goods traffic supervision at Tanjung Priok Port has not yet reached an optimal level, thus requiring more comprehensive strategies to support customs compliance while safeguarding national economic stability. Keywords : Monitoring , Imported Goods, Customs Administration,Customs and Excise,,Tanjung Priok
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Theresia Alvionita
creator: Notika Rahmi
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-05-28
publication date: 2026-05-28
starting page: 258
ending page: 267
doi: 10.31334/1ep4wc93

IMPLEMENTASI KEBIJAKAN FASILITAS KAWASAN DAUR ULANG BERIKAT (KDUB) PADA DIREKTORAT FASILITAS KEPABEANAN TAHUN 2025
type: item
description: Economic growth followed by increased consumption and production activities contributes to an increase in waste that needs to be managed, one of which is by recycling. The government through DJBC, especially the Directorate of Customs Facilities, introduced the Bonded Recycling Area (KDUB) facility in order to support the recycling process in Indonesia. This study aimed to analyze the implementation of the Bonded Recycling Area (KDUB) facility policy in increasing the added value of recycled products at the Directorate of Customs Facilities in 2025. This study used a qualitative approach with a descriptive method, through data collection in the form of in-depth interviews, documentation studies, and observations. The analysis of policy implementation was carried out using George C. Edward III’s policy implementation model which emphasizes four main variables, namely communication, resources, implementing disposition, and bureaucratic structure. The results of the study conclude that the implementation of the KDUB facility policy has not been carried out effectively. This is due to the lack of technical regulations and standard operating procedures (SOPs) as guidelines for policy implementation at the operational level. In addition, policy implementation also encounters various challenges, including the complexity of coordination across agencies involved, the low priority of recycling policies compared to other customs facilities, and the lack of clear differentiation between KDUB facilities and customs facilities that have been running previously. Keywords Policy Implementation, Recycling, Customs and Excise, Edwards III
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Wahyu Ardiyansah
creator: Citra Novlyani
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-05-28
publication date: 2026-05-28
starting page: 241
ending page: 257
doi: 10.31334/62d74737

https://ojs.stiami.ac.id/index.php/JUMAIP/en/article/view/6092
type: item
title: EFEKTIVITAS PENGELOLAAN ASET RUSAK BERAT BARANG MILIK DAERAH MELALUI PENERAPAN SISTEM INVENTARISASI ELEKTRONIK DAN REKONSILIASI ASET (SIERA) PADA KANTOR SUKU DINAS LINGKUNGAN HIDUP KOTA ADMINISTRASI JAKARTA PUSAT
description: Regional Property is a state-owned asset that has high strategic value because it is directly related to the mobility of policy makers whose performance can influence society. Effective management of Severely Damaged Assets through the web-based Electronic Inventory and Asset Reconciliation System (SIERA) is expected to provide added value regarding the effectiveness and efficiency of implementing the management of Severely Damaged Assets to achieve organizational goals. The object of this research is the Central Jakarta Environment Agency Office with a sample of several seriously damaged assets located at the Central Jakarta Environment Agency Office and the storage warehouse at KM 18 Daan Mogot. using qualitative methods, data processing techniques, triangulation, and data reduction techniques. The data used in this research are primary data from interviews with five informants and one expert opinion from an academic who is a lecturer from the STIAMI Institute, documentation of service products and information obtained from the Central Jakarta Environmental Agency's Electronic Information and Asset Reconciliation System (SIERA), and direct observation of the operation of the Electronic Information and Asset Reconciliation System (SIERA). The results of the analysis of the Effectiveness of Management of State Property through the Implementation of the Electronic Information and Asset Reconciliation System (SIERA) at the Central Jakarta Environment Agency Office of the Ministry show that the Electronic Information and Asset Reconciliation System (SIERA) is effective. The implementation of the Electronic Inventory and Asset Reconciliation System (SIERA) really supports the management of BMD Severely Damaged Assets within the Central Jakarta Environmental Service Office. It is hoped that the results of this research can be input for policy makers, so that improvements can be made in a better direction regarding increasing the effectiveness of managing Regional Propert…
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Dinda Aulia Rahman
creator: Ali Rukmadi
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-03-30
publication date: 2026-03-30
starting page: 230
ending page: 240
doi: 10.31334/z3bsb374

Strategi Badan Pendapatan Daerah Dalam Upaya Peningkatan Penerimaan Pajak Bumi dan Perkotaan (PBB-P2) di DKI Jakarta Tahun 2026
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description: This study aims to analyze the Regional Revenue Agency's strategy in increasing Rural and Urban Land and Building Tax (PBB-P2) revenue in Jakarta. This study uses a qualitative approach with a descriptive approach. Data collection techniques included in-depth interviews, observation, and literature review. Informants were selected using purposive sampling, involving officers from the Jakarta Provincial Regional Revenue Agency, taxpayers from North Jakarta, Central Jakarta, East Jakarta, West Jakarta, and South Jakarta, as well as academics. Data analysis was conducted using the Miles and Huberman interactive model, which includes data reduction, data presentation, and drawing and verifying conclusions. The results indicate that the Jakarta Provincial Regional Revenue Agency's strategy in increasing PBB-P2 revenue is implemented through strategy formulation, strategy implementation, and strategy evaluation. Strategy formulation is carried out through setting tax revenue targets, increasing tax outreach, and developing digital-based services. The strategy is implemented through the implementation of digital tax systems such as iSPPT and online payments, which make it easier for the public to pay taxes. The strategy is evaluated through monitoring tax revenue targets and realization, as well as taxpayer compliance levels. Obstacles faced in increasing PBB-P2 revenue include low taxpayer awareness, economic factors, tax administration constraints, limited understanding of digital systems, and technical disruptions in the online payment system. Efforts to overcome these obstacles include increasing tax awareness, developing digital services, assisting with the use of online payment systems, updating taxable data, and providing tax incentives in the form of administrative sanction waivers or tax amnesty. This research is expected to provide input for the Jakarta Provincial Regional Revenue Agency (BPN) in improving the effectiveness of its PBB-P2 revenue strategy to suppo…
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Fifin Arifianti
creator: Dwikora Harjo2
creator: Endi Idam Yanuar
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-03-30
publication date: 2026-03-30
starting page: 222
ending page: 229
doi: 10.31334/b3m9fk78

Pengaruh Perencanaan Strategis Dan Koordinasi Terhadap Efektivitas Kerja Pegawai Di Sekretariat Daerah Kabupaten Bogor
type: item
description: This study aims to analyze the influence of Transformational Leadership, Perceived Organizational Support, and Organizational Culture on Employee Performance, with Organizational Citizenship Behavior (OCB) as the mediating variable, at PT Dolphin. Increasingly intense business competition requires companies to improve employee performance through effective leadership, adequate organizational support, and a strong organizational culture. This study used a quantitative approach using a survey method. The study population consists of all employees at PT Dolphin, while the sampling technique used is saturation sampling (census), meaning that all members of the population were included as respondents. Data collection was conducted by distributing a questionnaire using a fivepoint Likert scale. Data analysis was performed using validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, hypothesis testing (t-test and F-test), and the coefficient of determination (R²). The results indicate that Transformational Leadership, Perceived Organizational Support, and Organizational Culture have a positive and significant effect on Organizational Citizenship Behavior, both partially and simultaneously. Furthermore, Transformational Leadership, Perceived Organizational Support, Organizational Culture, and Organizational Citizenship Behavior also have a positive and significant effect on Employee Performance. The results of the mediation indicate that Organizational Citizenship Behavior significantly mediates the effects of Transformational Leadership, Perceived Organizational Support, and Organizational Culture on Employee Performance. The implications of this study provide recommendations to the management of PT Dolphin to continue developing a transformational leadership style, increase attention to employee well-being and support, and build a positive organizational culture to encourage Organizational Citizenship Behavior and sustainably i…
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Yadi Supriyadi
creator: Ana Chaerunisyah
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-03-30
publication date: 2026-03-30
starting page: 207
ending page: 221
doi: 10.31334/7bn5d570

Pengaruh Sarana Prasarana Kearsipan dan Penerapam Jadwal Retensi Arsip terhadap Penyusutan Arsip Inaktif di Dinas Ketahanan Pangan, Pertanian dan Perikanan Kota Bekasi
type: item
description: This research is motivated by the phenomenon of inactive records accumulation, which leads to storage space congestion at the Department of Food Security, Agriculture, and Fisheries (DKPPP) of Bekasi City. This condition is triggered by limited physical facilities and suboptimal implementation of archival regulations as a basis for document destruction. The purpose of this study is to determine and analyze the influence of archival infrastructure and the implementation of Records Retention Schedules (RRS) on the effectiveness of inactive records disposal, both partially and simultaneously. The research method used is a quantitative method with an associative approach. The population in this study consists of all employees involved in records management within the DKPPP Bekasi City environment. Data collection techniques were carried out through questionnaires, observations, and documentation studies. Data analysis was performed using classical assumption tests, multiple linear regression analysis, and hypothesis testing (t-test and F-test). The results of the study indicate that: (1) Archival infrastructure has a positive and significant effect on the reduction of inactive archives, with a contribution of 25.7%; (2) The implementation of the Archive Retention Schedule (JRA) has a positive and significant effect on the reduction of inactive archives, with a contribution of 33.2%; (3) Simultaneously, archival infrastructure and the implementation of JRA have a significant effect on the success of the inactive archive reduction program, with a contribution of 58.9%. This indicates that the availability of adequate facilities and compliance with retention rules are the main keys in overcoming document accumulation.This indicates that the availability of adequate facilities and compliance with retention rules are key factors in addressing document accumulation. This study suggests that the institution should begin transforming towards archival digitalization through the …
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Supianah
creator: Wahidin Septa Zahran
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-03-30
publication date: 2026-03-30
starting page: 201
ending page: 206
doi: 10.31334/ye47ex05

PENGARUH KUALITAS PELAYANAN DAN KINERJA SUUPIR TERHADAP MINAT MENGGUNAKAN MODA TRANSPORTASI JAK LINGKO DI JAKARTA TIMUR
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description: This study aims to determine the effect of service quality and driver performance on interest in using Jak Lingko's services. In this paper, the writer uses a quantitative approach, with a sample of 100 people. Based on data obtained through the Jakarta Department of Transportation website, the average number of users on the Pulogadung – Harmoni route and vice versa is 11,574, with details of 13,576 users on weekdays (Monday – Friday) and 12,413 users on the weekend. The variables in this study include Service Quality, Performance, and Interest. The results of the study indicate that service quality and performance have a positive and significant effect on interest. However, the driver must take firm action to Jak Lingko transportation users in order to gain high trust from the public. Keywords service quality, performance, and interest
subject: Articles
  topic: section
creator: Yoka Mai Patria
creator: Muhammad Tevin Anggahilal
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-03-30
publication date: 2026-03-30
starting page: 196
ending page: 200
doi: 10.31334/0by8gx56

Optimalisasi Branding Media Sosial dalam Meningkatkan Citra dan Minat Calon Peserta Didik di SMP Islam Al Jihad, Johar Baru
type: item
description: This study aims to analyze social media branding strategies in enhancing the image and attractiveness of SMP Islam Al Jihad. The research employed a descriptive qualitative approach, with data collected through in-depth interviews, observations, and documentation. Data were analyzed using domain, taxonomic, and componential analysis techniques.The findings indicate that the school's social media branding strategy begins with developing a strong institutional identity, creating informative, educational, and Islamic value-based content, and managing social media platforms consistently. The implementation includes publishing academic activities, students' achievements, flagship programs, and religious events to build a positive image and strengthen public trust. Social media branding has become the primary factor in enhancing the school's reputation, expanding its public outreach, and increasing prospective students' interest in enrolling at SMP Islam Al Jihad. Supporting factors include the commitment of school stakeholders, effective teamwork, and the availability of information technology facilities. Meanwhile, the main challenges are limited human resources with digital branding expertise, budget constraints for promotional activities, unstable internet connectivity, and the relatively low level of digital literacy among some members of the community. Keywords Selling Price, Brand Image, Purchase Interest, TikTok Shop, Luxcrime Cosmetics
subject: Articles
  topic: section
creator: Ade Firmansyah
creator: Noviandari Sari Utami
creator: Eka Rofiyanti
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-03-30
publication date: 2026-03-30
starting page: 187
ending page: 195
doi: 10.31334/y2hwng89

ANALISIS IMPLEMENTASI PROGRAM PENGUNGKAPAN SUKARELA WAJIB PAJAK ORANG PRIBADI DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK DI KPP MADYA DUA JAKARTA UTARA TAHUN 2022
type: item
description: The low compliance of individual taxpayers is indicated by the amount of assets they have domestically and/or abroad that have not been disclosed through the annual tax returns. The purpose of this study is to analyze the implementation of the Voluntary Disclosure Program for individual taxpayers in order to improve taxpayer compliance and to identify the obstacles that arise and the efforts made to overcome them. The research was conducted at the Second Intermediate Tax Office of North Jakarta using qualitative methods. Data were obtained through interviews with resource persons and documentation. The results of the study indicate hat the implementation of the Voluntary Disclosure Program has been running optimally in increasing individual taxpayer compliance. This can be seen from the value of information on the assets of individual taxpayers participating in the Voluntary Disclosure Program. However, there are still technical obstacles from internal and external parties in its implementation. To overcome this, prevention efforts are needed by providing information and directions to taxpayers in fulfilling the provisions given to minimize rrors in implementation. Keywords voluntary disclosure program, taxpayer compliance, implementation
subject: Articles
  topic: section
creator: Zia Hamaz
creator: Jiwa Pribadi Agustianto
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-03-30
publication date: 2026-03-30
starting page: 180
ending page: 186
doi: 10.31334/0sf6v192

PENGARUH SANKSI PAJAK DAN TINGKAT KEPERCAYAAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA JAKARTA GAMBIR TIGA
type: item
description: The phenomenon of this study is the declining level of compliance among individual taxpayers at KPP Pratama Jakarta Gambir Tiga over the past few years. This decline in taxpayer compliance has negatively impacted state revenue from the tax sector. The factors considered to influence individual taxpayer compliance in this study are Tax Sanctions and Level of Trust. This study aims to analyze the effect of Tax Sanctions and Level of Trust on individual taxpayer compliance at KPP Pratama Jakarta Gambir Tiga. This study used a quantitative method with simple random sampling technique. The number of respondents in this study is 100 individual taxpayers registered at KPP Pratama Jakarta Gambir Tiga. Data were analyzed using the coefficient of determination test, t-test, and F-test using SPSS Version 30. The results indicate that Tax Sanctions have a positive and significant effect on individual taxpayer compliance, contributing 39,1%. Level of Trust also has a positive and significant effect on individual taxpayer compliance, with a contribution of 33,1%. Furthermore, Tax Sanctions and Level of Trust simultaneously have a positive and significant effect on individual taxpayer compliance at KPP Pratama Jakarta Gambir Tiga, with a combined contribution of 62,1%. Keywords Tax Sanctions, Trust Level, Taxpayer Compliance
subject: Articles
  topic: section
creator: Amelia Salma Nayla
creator: Muhammad Firzah
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-03-30
publication date: 2026-03-30
starting page: 173
ending page: 179
doi: 10.31334/wzqhbb17

PENGARUH PRINSIP GOOD GOVERNANCE DAN PENGETAHUAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA JAKARTA GAMBIR TIGA
type: item
description: This study examines the effect of Good Governance Principles and Tax Knowledge on Individual Taxpayer Compliance at KPP Pratama Jakarta Gambir Tiga. The study was motivated by the declining level of taxpayer compliance despite the increasing number of active taxpayers. A quantitative approach with an associative research design was employed. The population consisted of 2,384 active individual taxpayers, with a sample of 100 respondents selected using the accidental sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression. The results indicate that Good Governance Principles have a positive and significant effect on Individual Taxpayer Compliance with a contribution of 16.3%, while Tax Knowledge has a positive and significant effect with a contribution of 39.6%. Simultaneously, Good Governance Principles and Tax Knowledge have a positive and significant effect on Individual Taxpayer Compliance with a contribution of 39.2%.
subject: Articles
  topic: section
creator: Silmi Kaffah
creator: Supriyono
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-03-30
publication date: 2026-03-30
starting page: 167
ending page: 172
doi: 10.31334/yarykc09

Masjid di Mall: Integrasi Ruang Spiritual dalam Pusat Perbelanjaan Modern
type: item
description: The phenomenon of mosques in modern shopping malls demonstrates how urban public spaces are undergoing a transformation of meaning. Malls, often associated with consumerist lifestyles, now also accommodate spiritual needs. This article aims to analyze the role of mosques in malls from social, cultural, architectural, and economic perspectives. Using a descriptive qualitative approach through observation, interviews, and literature review, this study reveals that mosques in malls not only function as places of worship but also as symbols of religiosity, centers of da’wah, spaces for social interaction, and mall branding strategies. Their presence illustrates the hybridization between modernity and religiosity within the context of urban Indonesia. Keywords mosque, mall, public space, religiosity, modernity
subject: Articles
  topic: section
creator: Nurhasanah
creator: Nur Hasan
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-03-30
publication date: 2026-03-30
starting page: 162
ending page: 166
doi: 10.31334/yqh8px03

Analisis Efektivitas Penerimaan Retribusi Jasa Umum Atas Pelayanan Persampahan/Kebersihan Di Suku Dinas Lingkungan Hidup Kota Administrasi Jakarta Selatan Tahun 2022 - 2024
type: item
description: This study aims to analyze the effectiveness of general service fee collection for waste management/cleaning services at the Environmental Affairs Sub-Department of South Jakarta Administrative City for the years 2022–2024. Waste Management/Cleaning Service Fees play a crucial part in environmental management for the quality of the environment and public health. This study used a descriptive qualitative method, with data collection through interviews, observations, and documentation. The research findings are based on the Regional Regulation (PERDA) of the Special Capital Region of Jakarta Province No. 1 of 2006 on Regional Fees, which was later revised into No. 3 of 2012 on Regional Fees, further improved with PERDA No. 1 of 2015, and currently uses PERDA No. 1 of 2024 on Regional Taxes and Fees. Fee collection is generally very effective. Revenue realization exceeded targets in 2022 and 2023 and is expected to be effective in 2024. The challenges included a lack of public understanding regarding tariff changes, low levels of compliance, and limited availability of payment facilities. Meanwhile, efforts undertaken included enhancing the digitalization of payment systems, continuous public outreach, and collaboration with various stakeholders. Keywords Effectiveness, Fee Collection, General Service Fees, Waste Management/Cleaning Service Fees, Environmental Affairs Sub-Department of the South Jakarta Administrative City.
subject: Articles
  topic: section
creator: Quinn Winara
creator: Adin Dahuri
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-03-30
publication date: 2026-03-30
starting page: 149
ending page: 161
doi: 10.31334/e4qg7028

ANALISIS DALAM PENGELOLAAN PERPAJAKAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) TAHUN 2024 DI SDN PORIS PELAWAD 4 KOTA TANGERANG
type: item
description: The implementation of taxation management in the School Operational Assistance Fund (BOS) is an important part of creating transparent and accountable financial management in education. However, in practice, elementary schools still face challenges in optimally implementing their tax obligations. This study aimed to analyze the implementation of tax management in the 2024 BOS Fund at SDN Poris Pelawad 4 in Tangerang City, focusing on the policy implementation process, the obstacles faced, and efforts to overcome these obstacles. This study used a descriptive qualitative approach with George C. Edward III's policy implementation theory, which includes the dimensions of communication, resources, disposition, and bureaucratic structure. Data collection techniques were carried out through observation, in-depth interviews, documentation, and triangulation with key informants, namely the school principal, school committee, treasurer, and school operator. The results of the study indicated that the implementation of BOS Fund tax management has been carried out in accordance with regulations but has not been optimal. Based on Edward III's theory, obstacles were found in the aspects of ineffective communication, limited human resources who did not fully understand the technical aspects of taxation, resulting in administrative errors, the disposition of implementers who did not fully understand their tax duties, and a weak bureaucratic structure in terms of internal coordination and supervision. Improvement efforts were carried out through technical training from the Education Office, internal school coordination, encouragement of self-training, the development of a tax guidebook, and the involvement of the committee in regular reporting. Keywords Implementation, Policy Implementation, Taxation, BOS Founds, Edward III
subject: Articles
  topic: section
creator: Virgitrianya
creator: Totok Priyono
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-03-30
publication date: 2026-03-30
starting page: 143
ending page: 149
doi: 10.31334/vm6m6q25

Penerapan Kebijakan Pemungutan Retribusi Jasa Umum Atas Pelayanan Kebersihan di Kelurahan Duren Tiga Kota Administratif Jakarta Selatan
type: item
description: This study evaluates the implementation of sanitation service fee collection in Duren Tiga, South Jakarta, based on Local Regulation No. 1 of 2024. Using a descriptive qualitative method with interviews, observations, and documentation, the study applies Merilee S. Grindle’s policy implementation theory. Findings reveal that although the policy has a strong legal basis, its implementation remains suboptimal due to low public compliance, limited resources, weak inter-agency coordination, minimal socialization, and the absence of clear sanctions or incentives. The study concludes that the policy is in place but not yet effective, and recommends strengthening implementers’ capacity, increasing public awareness, and adopting digital payment systems to improve performance. Keywords Policy Implementation, Retribution Revenue, Public Services, Cleaning Services, Duren Tiga Subdistrict, Jakarta
subject: Articles
  topic: section
creator: Alifia Inggriani
creator: Irawati
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-03-30
publication date: 2026-03-30
starting page: 133
ending page: 142
doi: 10.31334/1rxyp571

ANALISIS STRATEGI PENYAMPAIAN SURAT PEMBERITAHUAN (SPT) TAHUNAN ORANG PRIBADI SECARA MANUAL DI ERA DIGITAL PADA KANTOR PELAYANAN PAJAK PRATAMA JAKARTA PESANGGRAHAN PERIODE 2022 SAMPAI DENGAN 2024
type: item
description: This study aims to analyze the manual submission of Individual Annual Tax Returns (SPT) amidst the massive digitalization of taxation at the Jakarta Pesanggrahan Small Tax Office (KPP Pratama) for the 2022-2024 period. The research method used is qualitative, with data collection through in-depth interviews and documentation. Data analysis was conducted using the SWOT matrix (Strengths, Weaknesses, Opportunities, Threats) to evaluate the organization's internal and external factors. The results show that KPP Pratama Jakarta Pesanggrahan has a positive and appreciative perception of manual Taxpayers, who are predominantly elderly individuals and newly registered Taxpayers. The main challenges faced include the administration process of manually reported Individual Annual Tax Returns, which must go through scanning and physical archiving, as well as data validity issues in Tax Returns sent via mail. The strategies implemented by the institution include optimizing Helpdesk services during peak season and educational programs through Pojok Pajak at the urban village (Kelurahan) level. The study concludes that there is a need for simpler visual education for elderly Taxpayers to encourage a sustainable transition to the digital system. Keywords Annual Tax Return, Manual Reporting, Taxation Digitalization
subject: Articles
  topic: section
creator: Dian Wahyudin
creator: Fajar Ardian Sinatriya
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-01-28
publication date: 2026-01-28
starting page: 127
ending page: 132
doi: 10.31334/f4h50z34

EFEKTIVITAS PELAYANAN REEKSPOR BARANG IMPOR DALAM MENINGKATKAN KEPATUHAN KEPABEANAN DI KANTOR PELAYANAN UTAMA BEA DAN CUKAI TIPE A TANJUNG PRIOK TAHUN 2023 – 2024
type: item
description: Re-export services for imported goods constitute a customs instrument used to handle imported goods that do not comply with prevailing regulations, particularly those related to prohibitions and restrictions. In practice, a notable phenomenon at the Type A Main Customs and Excise Office of Tanjung Priok is the increase in re-export service activities accompanied by fluctuations in customs enforcement cases. This condition indicates that re-export services function not only as an administrative mechanism but are also closely linked to supervision and the development of customs compliance among service users. This study aims to analyze the effectiveness of imported goods re-export services in enhancing customs compliance at the Type A Main Customs and Excise Office of Tanjung Priok during the 2023–2024 period. The research employs a qualitative approach, with data collected through in-depth interviews, observation, and document analysis. The analysis of effectiveness is based on Duncan’s organizational effectiveness theory, which comprises goal achievement, integration, and adaptation indicators. The findings indicate that re-export services have been implemented with a reasonable level of effectiveness in gradually improving customs compliance. However, the effectiveness has not yet been fully optimal due to administrative constraints, suboptimal inter-agency integration, and varying levels of readiness among service users in adapting to regulatory and system changes. Therefore, strengthening inter-agency integration, enhancing user compliance guidance, and optimizing re-export service systems are necessary. Keywords Service Effectiveness, Re-Export Services, Customs Compliance, Customs and Excise, Tanjung Priok.
subject: Articles
  topic: section
creator: Ahmad Dhabith Jihaduddin Shabran
creator: Citra Novlyani
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-01-28
publication date: 2026-01-28
starting page: 126
ending page: 143
doi: 10.31334/6vcgxq89

IMPLEMENTASI KEBIJAKAN PENGAWASAN BARANG IMPOR PADA KANTOR PELAYANAN UTAMA TIPE C SOEKARNO-HATTA
type: item
description: 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
subject: Articles
  topic: section
creator: Dwikora Harjo
creator: Jordan Christopher Imanuel
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-06-09
publication date: 2026-06-09
starting page: 117
ending page: 125

Pengaruh Pemanfaatan Aplikasi Dapodik Dan Kompetensi Operator Sekolah Terhadap Akurasi Data Pendidikan Pada SD Negeri Di Kota Bekasi
type: item
description: 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 Educat…
subject: Articles
  topic: section
creator: Mahmud
creator: Krishantoro
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-06-09
publication date: 2026-06-09
starting page: 112
ending page: 116

Analisis Efektivitas Sensus Pajak Bumi dan Bangunan Perkotaan dan Perdesaan (PBB- P2) dalam Rangka Meningkatkan Penerimaan Pajak Daerah di Kecamatan Mustikajaya Kota Bekasi
type: item
description: 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.
subject: Articles
  topic: section
creator: Putri Melati
creator: Heksawan Rahmadi
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-06-09
publication date: 2026-06-09
starting page: 102
ending page: 111

Pengaruh Kesadaran Dan Pengetahuan Pajak Terhadap Kepatuhan Pelaporan Surat Pemberitahuan (SPT) Pajak Penghasilan (PPH) Orang Pribadi Guru SMA Di Kecamatan Padang Utara
type: item
description: 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.
subject: Articles
  topic: section
creator: Tania Dofira
creator: Bambang Irawan
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-06-09
publication date: 2026-06-09
starting page: 89
ending page: 101

https://ojs.stiami.ac.id/index.php/JUMAIP/en/article/view/5888
type: item
title: 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
description: 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.
subject: Articles
  topic: section
creator: Suliyah
creator: Indah Wahyu Maesarini
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-06-09
publication date: 2026-06-09
starting page: 70
ending page: 88

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
type: item
description: 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.
subject: Articles
  topic: section
creator: Kemala Sari
creator: Fahrul Anwar Syadat
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-06-09
publication date: 2026-06-09
starting page: 63
ending page: 69

Analisis Efektivitas Penerapan Keselamatan dan Kesehatan Kerja (K3) pada Kantor Pencarian dan Pertolongan Kelas B Jambi
type: item
description: 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.
subject: Articles
  topic: section
creator: Siska Vermina
creator: Muhammad Firzah
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-06-09
publication date: 2026-06-09
starting page: 052
ending page: 062

Pengaruh Perencanaan Anggaran Dan Manajemen Resiko Terhadap Penyerapan Anggaran Di Desa Bojong Koneng Kecamatan Babakan Madang Kabupaten Bogor
type: item
description: 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%.
subject: Articles
  topic: section
creator: Hendra
creator: Dony Hendartho
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-06-09
publication date: 2026-06-09
starting page: 035
ending page: 051

Efektivitas Kebijakan Insentif Pajak Bumi Dan Bangunan Perdesaan dan Perkotaan Pada Penerimaan Pajak Daerah Di UPPRD Senen Tahun 2022-2024
type: item
description: 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.
subject: Articles
  topic: section
creator: Febi Rizkia
creator: Alief Ramdan
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-06-09
publication date: 2026-06-09
starting page: 028
ending page: 034

Analisis Penerapan Coretax Dalam Pembuatan Faktur Pajak Pada PT. Dok Dan Perkapalan Kodja Bahari Tahun 2025
type: item
description: 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.
subject: Articles
  topic: section
creator: Irsan Fathur Rahman
creator: Notika Rahmi
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-06-09
publication date: 2026-06-09
starting page: 017
ending page: 027

Pengaruh Pengawasan Internal dan Pemanfaatan Teknologi Informasi Terhadap Kepatuhan Pelaporan SPT Tahunan Pegawai Sekretariat Direktorat Jenderal Perhubungan Laut Kementerian Perhubungan Tahun 2024
type: item
description: 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.
subject: Articles
  topic: section
creator: Nunki Atma Dewi
creator: Guntur Ilhamsyah
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-06-09
publication date: 2026-06-09
starting page: 001
ending page: 016

PENGARUH PERATURAN PERPAJAKAN DAN TARIF PAJAK PROGRESIF TERHADAP PENERIMAAN PAJAK DI SAMSAT KELAPA DUA KABUPATEN TANGERANG
type: item
description: 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.
subject: Articles
  topic: section
creator: Ambarwati
creator: Salza Febriyani
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-11-28
publication date: 2025-11-28
starting page: 679
ending page: 686