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INDONESIA
JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani
Published by Institut Ilmu Sosial dan Manajemen STIAMI
ISSN : 2355309X     EISSN : 26228696     DOI : -
Core Subject : Education, Social,
Education Social Sciences Other
Jurnal Reformasi Administrasi adalah Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani untuk mempublikasikan Disiplin Administrasi meliputi peminatan Ilmu Administrasi Publik atau Negara dan Administrasi Perpajakan dalam skala lokal, nasional, dan regional. Kegiatannya adalah untuk mengelola berbagai potensi, hambatan, tantangan, dan masalah yang ada di masyarakat untuk mencari solusi. Pelaksanaan kegiatan penelitian diatur ke dalam suatu kegiatan yang bertujuan untuk meningkatkan kesejahteraan masyarakat. Setiap tahun, publikasi dilakukan dalam dua periode Maret dan September.
Arjuna Subject : -
Articles 7 Documents
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Search results for , issue "Vol 3, No 1: March 2016" : 7 Documents clear
IMPLEMENTASI KEBIJAKAN ACFTA (ASEAN-CHINA FREE TRADE AREA) DI KANTOR PELAYANAN UTAMA BEA DAN CUKAI TIPE A TANJUNG PRIOK Pebriana Arimbhi; Yusuf Hutapea
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 3, No 1: March 2016
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (345.842 KB) | DOI: 10.31334/reformasi.v3i1.95

Abstract

The decision issued by the government indicates that the Indonesian government is ready to face ACFTA, but the facts say, Indonesia's domestic market is unable to compete with imported products from China that continue to flood the Indonesian domestic market. This study aims to find out how the implementation of the ACFTA policy in the Tanjung Priok Customs and Excise Service Office is related to the phenomenon of low export performance, push entities and any constraining entities that are simultaneously interconnected with the implementation of ACFTA policies. The research approach used is descriptive qualitative approach. From the result of the research, it is known that the implementation of ACFTA policy in KPUBC Type A Tanjung Priok still has not been implemented significantly, with the pushing entity that is disposition or attitude which includes government support, with the inhibiting entity that is not good communication yet unclear, inconsistency of information, human resources Few with poor competence, industrial competitiveness and low product quality, inadequate infrastructure, bureaucratic structure is still not good, fragmentation or organization is too broad.
PENGARUH KEPERCAYAAN DAN PERSEPSI RISIKO TERHADAP KEPUTUSAN PEMBELIAN E-COMMERCE PADA TOKOPEDIA.COM DI JAKARTA PUSAT Heksawan Rahmadi; Deni Malik
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 3, No 1: March 2016
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (493.596 KB) | DOI: 10.31334/reformasi.v3i1.100

Abstract

This research aim to determine : (1) the effect of trust toward on purchasing decisions on Tokopedia at Central Jakarta. (2) the effect od perceived risk towardon purchasing decisions on Tokopedia at Cental Jakarta. (3) the effect of trust and perceived risk toward on purchasing decisions on Tokopedia at Central Jakarta. The type of research used in this study was a survey. The population in this study was citizens of Central Jakarta familiar with Tokopedia.com site. The total sample of 150 people. The data collection technique used in this study was quuestionnaire that has been tasted for validly and reliability. The data analysis technique employed in this study to answer the hypothesis was multiple regressions. The result of this study shows that : (1) There is a positive effect of trust toward on purchasing decisions on Tokopedia at Central Jakarta. It is proven from the value of 4,020 with 0,000 significance value of less than 0,05 (0,000<0,05). (2) There is a negative effect of perceived risk toward on purchasing decisions on Tokopedia at Central Jakarta. It is proven from the value of -0,796 with 0,428 significance value of more than 0,05 (0,428>0,05). (3) There is a positive effect of trust and perceived risk toward on purchasing decisions on Tokopedia at Central Jakarta. It is proven from the value of 8,354 with 0,000 significance value of less than 0,05 (0,000<0,05). Based on this, it is recommended to continue to boost consumer confidence by minimizing the risks that exist in electronic commerce transactions in order to achieve customer satisfaction so that recommend the purchase to others.
ANALISIS REKONSILIASI FISKAL ATAS LAPORAN KEUANGAN KOMERSIAL TERHADAP PAJAK PENGHASILAN BADAN TERUTANG PADA PT SATU CITA PROTENZA TAHUN 2014 Edy Edy
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 3, No 1: March 2016
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (379.686 KB) | DOI: 10.31334/reformasi.v3i1.96

Abstract

A fiscal reconciliation of a commercial fi nancial statement against a company's corporate income tax needs to be done, which is important because field surveys indicate the occurrence of phenomena occurring in different reports. One of them is the fiscal financial statement of PT Satu Cita Protenza which there are costs that should be fiscal correction but not fiscal correction by PT Satu Cita Protenza. This led to errors in tax return reporting and income tax payable in 2014 PT Satu Cita Protenza. The purpose of this research is to find out (1) How is the implementation of Fiscal Reconciliation of Commercial Financial Statement as the basis for determining the amount of Income Tax of 2014 in PT Satu Cita Protenza (2) How to calculate Income Tax owed by Agency at PT Satu Cita Protenza 2014.Informants in this research are supervisor and tax staff member of PT Satu Cita Protenza. Data Collection Technique is done by open interview, Direct Observation and Written Documentation. Data Analysis Techniques that the authors use in this study is to use the method of deductive data analysis, unitizing and categorizing. Test Data Validity is done by Test Credibility, Transferbility Test, Depandability Test and Test Confirmability.The result of the research concludes that (1) The implementation of reconciliation conducted by PT Satu Cita Protenza is not in accordance with the applicable taxation provisions, it can be known from income tax, calculation of underpayment tax (PPh ps 29) Rp.13.625.361, -; (2) The implementation of the fiscal reconciliation calculation of the commercial report of PT Satu Cita Protenza from the financial accounting result conducted by PT Satu Cita Protenza based on SAK (Financial Accounting Standard), the company does not make fiscal correction in accordance with the principle of taxability deductibility, this is due to the difference in recognition of costs in fiscal reconciliation.
ANALISIS PENGENDALIAN PEMANFAATAN RUANG DI KOTA SALATIGA Istianah Setyaningsih
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 3, No 1: March 2016
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (388.578 KB) | DOI: 10.31334/reformasi.v3i1.97

Abstract

Salatiga is one of the cities that were in the area of nationally strategic Kedungsepur, and has potential of natural resources and infrastructure and facilities provide opportunities for Salatiga city to grow and evolve and one of them with carrying out development. High levels of development making Salatiga city get in trouble in terms of the use of space, among athor limited land which resulted in the opening of agricultural lamd the offense of between spatial plan from the utilization of space, and weal law enforcement againts violations.The focus and purpose of the research is to describe and analyze how the implementastion  controling the utilization space in Salatiga City.In addition to describe and analyze the factors that contribute to the implementation of controling the utilization space in Salatiga space. The theory used in this research is Public Administration, Public Implementation, and control of spatial use of space. This research uses qualitative research type by using doamin analysis method, analysis of the taxonomy and analysis of overlay map within view the implementation of controling the utilization space in Salatiga space. The respondent who used, among others Dinas Cipta Karya dan Ruang Kota Salatiga, Satuan Polisi Pamong Praja Kota Salatiga and the people of Salatiga city.The result of this research explains that the implementation of the control usage space in the Salatiga city is implemented in stages of monitoring and curbing. But in the process of implementation encountered obstacles related to managing human resources, implementing agencies coordination, process evaluation of utilization of space, the implementing agencies carried out socialization, budget execution control and the lackof participation from people of teh Salatiga city. This caused the control usage space in the Salatiga city not running optimally.Implementation of the control usage space in the Salatiga city can be maximized by means of the control activities in society involve the utilization of space, increasing the budget for tha activity control, improve coordination of agencies implementing, improving socialization about controling the utilization of space and increase the involvement of private and the people of the Salatiga city,
ANALISIS IMPLEMENTASI PRINSIP KEADILAN DALAM PROSES PENYELESAIAN KEBERATAN PAJAK PADA DIREKTORAT JENDERAL PAJAK Devi Purnama Sari
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 3, No 1: March 2016
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (346.253 KB) | DOI: 10.31334/reformasi.v3i1.98

Abstract

This research is performed to analyze if Tax Objection process has fulfilled the equity principle, to find obstacles in fulfilling the equity principle in the Objection process and also to find the ideal model of Tax Objection Process so that equity principle can obtained by the tax payers. The research is performed using qualitative method through observation, documentation study and interviewing 10 experienced informants in taxation. According to the research known that the equity principle has not been fulfilled in the Objection process, these happens because of some obstacles for instance the psychological matter met by the tax authority whom have to fulfill revenue target from tax payers, lack of understanding from both Tax payers and fiscus regarding tax regulations, the DGT internal policy to “Decline” any of Tax Objection request from Tax payers and also traumatic problem of fiscus for having GT-like case and/or criminalization case of tax authority by the DGT. Finally, the ideal model proposal concerning Tax Objection Institution is to shifted from DGT to be directly under the Ministry of Finance or upgraded the institution to be a pure court in the environment of justice power by establishing Tax Court Level I and the existing Tax Court to be a Higher Tax Court.
ANALISIS PERUBAHAN TARIF PAJAK DAERAH BERDASARKAN UU NO.28 TAHUN 2009 TENTANG PAJAK DAERAH DAN RETRIBUSI DAERAH (STUDI KASUS: PAJAK KENDARAAN BERMOTOR (PKB) DI PROVINSI DKI JAKARTA) Mainita Hidayati
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 3, No 1: March 2016
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (417.455 KB) | DOI: 10.31334/reformasi.v3i1.94

Abstract

Penelitian  ini membahas tentang perubahan tarif pajak daerah berdasarkan UU No. 28 tentang Pajak Daerah dan Retribusi Daerah (Studi Kasus : Pajak Kendaraan Bermotor (PKB) Di Propinsi DKI Jakarta) dalam bahasannya juga menganalisis mengenai tarif progresif, earmarking dan potensi peningkatan penerimaan Pajak Kendaraan Bermotor. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Hasil penelitian menyarankan bahwa penerapan tarif progresif harus disertai dengan perbaikan sistem adminitrasi melalui Single Identity Number (SIN) untuk mencapai hasil yang optimal, menaikkan tarif pajak parkir dan retribusi parkir, dan potensi peningkatan penerimaan Pajak Kendaraan Bermotor dengan memungut Pajak Kendaraan Bermotor atas kendaraan pemerintah.
KEPENTINGAN KEBIJAKAN PEMBUATAN PERATURAN DAERAH PROVINSI DAERAH KHUSUS IBUKOTA (DKI) JAKARTA NO. 4 TAHUN 2007 (PENGENDALIAN, PEMELIHARAAN DAN PEREDARAN UNGGAS) DAN IMPLIKASINYA TERHADAP USAHA PENDISTRIBUSIAN UNGGAS DI DKI JAKARTA Siti Mariam
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 3, No 1: March 2016
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.999 KB) | DOI: 10.31334/reformasi.v3i1.99

Abstract

This research was conducted to find out the following matters: (1) the juridical, philosophy, and sociology aspects of DKI Jakarta Province regulation on poultry distribution, (2) observing and analyzing the poultry   relocation and distribution in DKI Jakarta Province, (3) analyzing the implication of local regulation number 4 year 2007 in poultry business.This research was conducted based on local regulation number 4 year 2007 which was supported by legal documents from competence resources in poultry business. The data collected was supported by library research, scientific literatures, books, scientific magazines/journals, statistic data, scientific articles, and reports, and interview to the poultry businessmen. The data was analyzed by using qualitative and quantitative methods due to the type of this research as descriptive study and was legal normative research study.The discussion came to the finding that the importance of composing local regulation policy in DKI Jakarta Province number 4 year 2007 was to prevent the disseminating and the spreading of avian influenza in order to protect the community and to provide economic opportunity for local government or private sectors to manage the chicken accommodating location (TpnA) and the chicken butchering location (TPA) in order to get income. By deciding the TpnA and TPA in five location, it caused the accommodation and the butchering industries more concentrated and decrease the competition intensity in poultry business. PT Kartika Eka Dharma in west Jakarta and PT Dharma Jaya as well as PD Dharma Jaya that were appointed as chicken butchering location and chicken accommodating location operators became the form of government discrimination toward the poultry businessmen.

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