https://scientium.co.id/journals/index.php/jpapi <p>Welcome to the Journal of Public Administration and Policy Issues.</p> <p>Journal of Public Administration and Policy Issues is an international peer-reviewed journal, which is planned to be published two times a year (in Juny and December)</p> <p>The Journal of Public Administration and Policy Issues accepts scientific articles with all topics in the field of public administration, public policy, administrative sciences, urban and environmental policies and social sciences.</p> <p> </p> <p><strong>Editorial Office: Jl Tebet Raya No.2 Blok C lt.3 Tebet Barat, Tebet. Jakarta Selatan, DKI Jakarta - 12810</strong></p> en-US editorial@scientium.co.id (Mochamad Nuruz Zaman) journal@scientium.co.id (Ryan Saputra Alam) Sun, 02 Apr 2023 00:00:00 +0000 OJS 3.2.1.2 http://blogs.law.harvard.edu/tech/rss 60 https://scientium.co.id/journals/index.php/jpapi/article/view/286 <p>Corruption cases by law enforcement officials in the village fund budget sector until 2021 have reached 154 cases with a potential state loss of IDR 233 billion. It needs handling which is not solely by law enforcement and/or supervision, but also based on improving public services by using the theory of the street-level bureaucracy. Based on the qualitative study, it is concluded that the implementation of the street level bureaucracy in Indonesia in the context of village public services can be carried out through discretion and relative autonomy through top-down and/or bottom-up services. So as to produce quality, fast, easy, affordable, and measurable service functions that can handle village financial irregularities in Indonesia.</p> Leo B. Barus Copyright (c) 2023 Journal of Public Administration and Policy Issues https://scientium.co.id/journals/index.php/jpapi/article/view/286 Fri, 23 Dec 2022 00:00:00 +0000 https://scientium.co.id/journals/index.php/jpapi/article/view/471 <p><em>Tax avoidance which still occurs greatly influences the tax ratio in Indonesia. One indicator that can influence the tax ratio is tax elasticity, considering the elasticity is a measure of the response of tax revenues to changes in national income resulting from policy changes in the tax structure, namely keeping all other parameters (including tax laws) constant. It means that ignoring the important function of tax elasticity shows the government's inability to balance growth by mobilizing revenue through taxation, which will result in the government being forced to borrow internally and externally to finance the increasing deficit. This understanding confirms that one solution for handling tax avoidance within a responsive legal framework is to always be alert to the elasticity coefficient which is expected to exceed one. This elasticity coefficient can show the productivity of a country's income and streamline its taxation system, without going through the political decision-making process which tends to be difficult. It is recommended to improve tax elasticity through strengthening elements in the form of tax elasticity to the base and base elasticity to income.</em></p> Henry D.P. Sinaga, Yudha Pramana Copyright (c) 2023 Journal of Public Administration and Policy Issues https://scientium.co.id/journals/index.php/jpapi/article/view/471 Fri, 30 Dec 2022 00:00:00 +0000