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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 10 Documents
 1 
Search results for , issue "Vol 8, No 2: SEPTEMBER 2021" : 10 Documents clear
The Effect of the Covid-19 Pandemic on the Compliance Level of Annual SPT Reporting for Individual Taxpayers at the Pondok Aren Tax Office, South Tangerang City Ambarwati Ambarwati; Indra Sumarna Sobari; Rudi Kristanto
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 8, No 2: SEPTEMBER 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v8i2.1873

Abstract

The Covid 19 pandemic in Indonesia began in early 2020 which caused changes in the economy to become unstable and the wheels of business were hampered or some even stopped their activities.The Covid-19 pandemic has caused open unemployment (TPT) and poverty, the impact experienced by all taxpayers throughout the country is at least enough to make activities in this country not conducive.In order to realize the national economic recovery due to the impact of the Covid-19 pandemic which has experienced a very significant decline and low tax revenues are consequences that the government must accept. Through the Ministry of Finance issued several incentive and relaxation policies in the field of taxation for taxpayers affected by the Covid-19 pandemic.Government policy refers to the efforts made to attract investors in order to encourage economic activity, namely by providing tax incentives and relaxation., with the government policy of the Directorate General of Taxes (DGT) of the Ministry of Finance providing relaxation in the form of simplifying the submission of documents for completing annual notification letters or SPT, in Covid-19 pandemic conditions. This relaxation is given to corporate taxpayers and individual taxpayers.This study is intended to determine whether there is an effect of incentives and relaxation as well as an understanding of tax regulations, the quantitative method used in this study is based on tax rates and the principle of justice for mandatory compliance, during the Covid 19 pandemic, with the level of compliance in reporting the Annual Tax Return of Individual Taxpayers. Utilization of Information Technology has a significant effect on taxpayer compliance. 
Effectiveness Of Applicatison Of Online Objection Submission Service (E-Objection) At The Primary Tax Office Of South Bekasi Ratih Kumala; Agus Subagyo; Dwikora Harjo; Pebriana Arimbhi; Mainita Hidayati
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 8, No 2: SEPTEMBER 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v8i2.1797

Abstract

Along with advances in information and communication technology, the conventional service system has shifted to an electronic-based service system. This encourages the Directorate General of Taxes to take part in carrying out reforms, one of which is by simplifying the online filing procedure for submitting objection letters (e-objection), which has only been running as of August 1, 2020. This study was conducted to see the effectiveness of the application of online objection letter submission services (e-objection) in improving service performance, obstacles that arise and the efforts made by the Primary Tax Office of South Bekasi in improving the service performance of the e-objection feature. This research is a descriptive research with a qualitative approach. Data was collected through observation, interviews and documentation. The results of this study indicate that the e-objection feature has been successfully implemented at the Primary Tax Office of South Bekasi but few people use it. The reason is that the submission of the objection is unpredictable because it is not an obligation. These results are based on problem identification, program success, target success, satisfaction with the program and overall goal achievement on Campbell's theory in regarding criteria for measuring effectiveness. The obstacles faced by the Primary Tax Office of South Bekasi include the lack of campaign and the low quantity and quality of human resources in IT. Therefore, the efforts that need to be made by the Primary Tax Office of South Bekasi are conducting more frequent campaign and increasing the quantity and quality of human resources in IT.
Gaya Kepemimpinan Transformasional Parabela Dalam Pengembangan Pariwisata Di Kabupaten Buton Zainul Abidin; Syahrul Hidayat; La Ode Syaiful Islamy
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 8, No 2: SEPTEMBER 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v8i2.1800

Abstract

This study aims to analyze the transformational leadership style of parebela in tourism development in Buton Regency. This study seeks to explore and understand the parabel leadership style, therefore this study uses a qualitative approach. The results show that Parabela's leadership style has four characteristics, namely having ideal influence, providing inspirational motivation, providing intellectual stimulation, and giving individual attention. Therefore, parabels can be categorized as having a transformational leadership style.
Interorganizational Coordination On Car Free Day For Low Carbon Transportation Wahyudin, Dian; Widianingsih, Ida; Abdullah, Oekan A
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 8, No 2: SEPTEMBER 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v8i2.1799

Abstract

The transportation sector is one of the main contributors to the impact on environmental change due to its role in air pollution, greenhouse gases and CO2 emissions. Effective action is needed to limit the environmental impact of transportation activities. Jakarta is one of the most polluted cities in the world. The DKI Jakarta Provincial Government runs a Car Free Day (CFD) with the aim of reducing pollution and the use of public transportation. This study aims to determine the impact of CFD implementation and inter-organizational coordination that occurs in the implementation of CFD. The research method uses in-depth interviews with participants. The results show that CFD is not optimal in reducing air pollution, but it is very good for programs as a good health campaign tool, getting used to a healthy lifestyle and as a public space. However, the implementation must be improved starting from spatial planning and waste management. Meanwhile, coordination between organizations is still sectoral to achieve the goals of each SKPD
Analisis Implementasi Kebijakan Pengenaan Kompensasi Terhadap Pelampauan Nilai Koefisien Lantai Bangun di Lingkungan Pemerintah Provinsi DKI Jakarta Ady Saputro; Achmad Lutfi
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 8, No 2: SEPTEMBER 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v8i2.1798

Abstract

This study dicusses the space on   the coefficient of the building floor, especially buildings in the DKI Jakarta area in the study of the application of the policy of imposing compensation for exceeding the building floor coefficient value and the factors that influence the implementation of policies within the DKI Jakarta Provincial Government. The purpose of this study is to analyze the implementation of the policy regarding the imposition of compensation for exceeding the building floor coefficient value and find factors that hinder the implementation of the policy implementation. This study uses the theory of Street Level Beauracrats from Michael Lipsky and the theory of influencing factors from Grindle. This research was conducted through an approach through interviews and study literature. This one of the study indicate that the implementation of the policy has been going well, and the community is enthusiastic in responding to every policy issued by the DKI Jakarta Provincial Government. Then a factors that influence the implementation of the policy are the strategic actors involved in formulating policies
Penerapan Electronic Endorsement atas Pemasukan Barang Kena Pajak Berwujud dari Tempat Lain Dalam Daerah Pabean (TLDDP) ke Kawasan Bebas Batam sebagai Purwarupa Pembangunan Ekosistem Kepatuhan Pajak dan Kemudahan Berusaha Ryan Nugraha; Rd Kusyeni
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 8, No 2: SEPTEMBER 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v8i2.1920

Abstract

Electronic endorsement is one of the pivotal policies to provide automation service for the taxpayers and oversee tax compliance in the Free Trade Zone. Therefore, the policy implementation is necessary to be evaluated. Currently, we revealed that the revenue administration faced an absence of an information system to intercept the parties who are not entitled to receive the VAT facility. Furthermore, the remote taxpayers must physically come to the Tax Office when applying for Tax Endorsement. As a result, the compliance cost is increasing. Lastly, the volume of Endorsement documents in the Batam Tax Office is very high, thereby increasing the administration cost for the DGT. To further understand the implementation of electronic endorsement, we interviewed ten stakeholders from the DGT. The writers compiled a matrix to measure policy effectiveness based on four dimensions of Steers Theory, namely management, environment, human resources, and organization. The writers also added another four dimensions in the form of outputs level, satisfaction, product innovation, and intensity achieved based on the theory from Krech et.al. The research showed eight points. First, most informants said improving standard operating procedures, regulations, and IT infrastructures is needed in terms of the management aspect. Second, interoperability cooperation and a new business process are essential. Third, the research showed that the officer conducted professional service for the taxpayers. Fourth, the current Madya Batam Tax Office was still suitable for providing endorsement services in terms of organization. Fifth, most informants support that an easy bureaucracy will improve the services. Sixth, all informants are satisfied with the services. Seventh, the speed of service time is the most important thing at the services level. Lastly, the electronic endorsement policy has been increasing the tax compliance ecosystem. The result suggests that, in general, the Electronic Endorsement policy has been quite effectively implemented, especially in improving tax compliance and ease of doing business in the Batam Free Trade Zone.
Kajian Sara dalam Mewujudkan Good Governance di Bidang Administrasi Perpajakan Selvi Selvi; Maya Puspita Dewi; Agitta Sofyan Purwaningtyas
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 8, No 2: SEPTEMBER 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v8i2.1984

Abstract

SARA in Manifesting Tax Administration Good Governance. Low tax compliance means that tax revenue has not been able to reach the target. One of the causes is the lack of resources and authority possessed by the Directorate General of Taxes. This research is to analyze Semi- Autonomous Revenue Agencies (SARA) in manifesting good governance. This study uses a qualitative approach with data collection techniques in the form of observation, interviews and using secondary data. The results show that SARA will give more authority to tax authorities in terms of resource management, policy formulation and decision making so that in some countries SARA has succeeded in increasing tax revenue. However, SARA is also prone to abuse of power, so there is a need for a system to monitor SARA
Strategi Kebijakan Fiskal Dalam Menghadapi Resesi Ekonomi melalui Kebijakan Pajak Agus Subagiyo; Khikmatul Islah; Ratih Kumala; Dwikora Harjo
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 8, No 2: SEPTEMBER 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v8i2.1985

Abstract

In the first quarter of 2020, the Gross Domestic Product (GDP) of several countries has clearly illustrated the impact of the Covid-19 outbreak which has affected the decline in economic activity around the world, US (0.3 percent), Germany (-2.3 percent), China (-6.8 percent) and Singapore (-2.2 percent). In response to the global economic downturn, several countries have issued various monetary easing policies and fiscal policy packages with progressive schemes with significant value. The government continues to be aware of current global economic developments and has responded through various domestic fiscal stimulus policies that are provided for health care, protection of vulnerable communities, incentives for affected sectors and strengthening financial stability. One of the focuses is related to tax policy in the midst of a pandemic as a measure to anticipate the threat of a recession. With descriptive qualitative methods through literature studies, tax policies during this pandemic are described. The role of this tax is one of the many alternatives in facing the threat of a recession during a pandemic
Analisis Indeks Kepuasan Masyarakat Pada Mall Pelayanan Publik Kota Bekasi Tahun 2020 Indah Wahyu Maesarini; Dodi Rahmat Setiawan; Diana Prihandini
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 8, No 2: SEPTEMBER 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v8i2.1918

Abstract

This study wants to know and analyze the index of community satisfaction with public services at the Bekasi City Public Service Mall. In practice, the sources of information for this research are called informants who are interviewed as a data collection technique, they are figures who are considered capable of providing information related to the concepts being studied, other techniques used are observation and document review. Based on the discussion of the research results, it is concluded that the Bekasi City Public Service Mall in general has been running well according to the applicable rules and regulations, but not yet optimal, namely regarding the building infrastructure which is the place for the Bekasi City Service Mall which is not strategically located on the border of Bekasi City. not in a city that is the center of administrative and environmental activities for the residents of Bekasi City
Implementasi Prepopulated Pajak Masukan Dan SPT Masa PPN Pada Aplikasi Efaktur 3.0 Rd Kusyeni; Ryan Nugraha; Sudarwanto Sudarwanto
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 8, No 2: SEPTEMBER 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v8i2.1919

Abstract

The Directorate General of Taxes (DGT) has released the effector application version 3.0, and its implementation is carried out in stages, namely: the first stage is implemented on 1 February 2020 limited to only 4 LTO Tax Service Offices and the Intermediate Tax Service Office, the second stage in June 2020 is implemented to 27 Taxable Entrepreneurs (PKP) at the LTO Tax Service Office and the Intermediate Tax Service Office in Jakarta, the third phase in August at the LTO Tax Service Office and Representative Tax Service Offices in Madya. On 1 October 2020 this version 3.0 effector was implemented nationally. There are several significant changes from the previous ones including: Prepopulated Input Tax, Import Declaration (PIB) and Tax Return (SPT). Prepopulated Input Tax is not a new application, but an additional application from the 3.0 version of E-faktur, this prepopulated technology is useful for reducing manual work that has been done so far inputting Input Tax data and Goods Import Declaration (PIB) data, so as to reduce input errors that have often occurred. Through prepopulated Taxes for Entrepreneurs, Taxable Entrepreneurs (PKP) do not need to input manually and do not need a QR code scanner application because the input tax effectors data on NPWP and PKP is available by the system and the crediting period is available to be selected according to the crediting provisions. For prepopulated PIB, the benefits that are owned are: Taxable Entrepreneurs (PKP) do not need a key in and there is no more error inputting the State Revenue Transaction Number (NTPN) PIB data on the NPWP of Taxable Entrepreneurs (PKP) which is available by the Directorate General of Taxes system ( DJP) and the Directorate General of Tax and Excise (DJPC). Because the Directorate General of Taxes has been connected with the Directorate General of Tax and Excise on a house to house basis. For VAT period reporting, it will be easier with prepopulated reporting through a web-base affectivity of all tax output data and documents uploaded are available when reporting the VAT period e-spt. It is hoped that this feature will help taxpayers in an effort to report SPT correctly, completely and clearly.

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