Inovasi Layanan Drive Thru Dalam Upaya Meningkatkan Penerimaan Pajak Kendaraan Bermotor Pada Kantor Samsat Kota Bekasi
Abstract
The motor vehicle tax is regulated in Law Number 28 of 2009 and is levied by the Regional Revenue Agency (BAPENDA). The recent research phenomenon is that a lot of people complain about the constraints of manual Samsat services as well as the lack of public awareness of paying vehicle taxes through drive-thru services. This research is aimed to analyze the innovation of Drive-Thru services to increase motor vehicle tax revenue in the Samsat Office of Kota Bekasi as well as both obstacles and efforts related to motor vehicle tax receipts through Drive Thru services. This research employed a descriptive qualitative approach. Furthermore, the theory employed is the Event M. Rogers theory of innovation with 5 indicators, namely, relative advantage, suitability, complexity, trialability, and ease of observation. The results indicated that the innovation of drive-thru service to increase motor vehicle tax revenues at the Samsat Office in Kota Bekasi of 2018 - 2020 has been well executed. This is verified by the increasing number of service users as well as the increasing number of drive-thru receipts every year. Nevertheless, the efficiency of the drive-thru service at the drive-thru outlet office in Bekasi still needs to be considered, such as service procedures that require getting off the vehicle, and the payment process that uses cash only. Meanwhile, some efforts have been executed by the Samsat Office of Kota Bekasi, namely preparing a thorough solution and evaluation so that tax revenues through the drive-thru service continue to increase and achieve the target.References
SUMBER BUKU:
Dewi, Rahayu Kusuma. 2016. Studi analisis kebijakan. Bandung: Cv Pustaka Setia
Dody setyawan. 2017. Pengantar kebijakan Publik. Malang: Intelegensia Media
Hardiyansyah. 2018. Kualitas Pelayanan Publik Edisi Revisi. Yogyakarta: Gava Media
Harjo,Dwikora. 2019. Perpajakan Indonesia Edisi 2. Jakarta: Mitra Wacana
Irawan, Prasetya. 2006. Penelitian Kualitatid dan Kuantitatif untuk ilmu-ilmu sosial. Jakarta: DIA FISIP UI
Istianto, Bambang. 2015. Gaya manajemen bisnis vs peran negara kuat dalam mengurus negara : konsep dan teori administrasi publik.Jakarta. Mitra wacana media
Makmur dan Rohana thahier. 2017. Kerangka teori dan ilmu administrasi negara. Depok: PT rajagrafindo Persada
Meleong, lexy J. 2014. Metodelogi Penelitian Kualitatif. Bandung: PT Remaja Rosdakarya
Moenir. 2016. Manajemen Pelayanan Umum Di Indonesia. Jakarta: Bumi Aksara
Mulyani, Deddy, dkk. 2016. Studi Kebijakan Publik Dan Pelayanan Publik:Konsep Dan Aplikasi ProsesKebijakan Publik Bebasis Analisis Bukti Untuk Pelayanan Publik. Bandung: Alfabet
Pohan, Chairil Anwar. 2014. Perpajakan Indonesia Teori Dan Kasus.Jakarta. Mitra Wacana
Rahman, Abdul. 2010. Pandulan Pelaksanaan Admininstrasi Perpajakan Untuk Karyawan Pelaku Bisnis Dan Perusahaan. Bandung: Nuansa
Setyawan, Dody.2017. Pengantar kebijakan publik . Malang: Inteligensia Media
Siahaan, Marihot pahala. 2016. Pajak daerah & retribusi daerah. Jakarta: PT Rajagrafindo Persada
Syafri,Wirman. 2012. Studi Tentang Administrasi publik. Jakarta: Erlangga
PERATURAN :
Keputusan Menpan Nomer 63/2003 Tentang Asas-Asas Peraturan Publik Undang-undang No.28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah Peraturan Daerah Nomor 2 Tahun 2015 tentang Pajak Kendaraan Bermotor
JURNAL :
Kusuma, I Komang (2019).Inovasi Pengujian Kendaraan Sistem Drive ThruSebagai Upaya Untuk Mengurangi Praktek Percaloan:Jurnal Hukum Saraswati, Vol.1 No.1
http://e-journal.unmas.ac.id/index.php/JHS/article/view/649
Ulhak & Firdaus (2018).Analisis Inovasi Pelayanan Publik pada Samsat Drive Thru Sape Bima: Jurnal Administrasi Negara, Vol.15 No.3
http://administrasistisip.ejournal.web.id/index.php/administrasistisip/article/ view/161
Ilham (2016). Inovasi Pelayanan Dalam Pengurusan Pajak Kendaraan Bermotor Pada UPTD Samsat Bukit Tinggi: Jurnal Online Mahasiswa,Vol.3 No.2
https://www.neliti.com/publications/185229/inovasi-pelayanan-dalam-pengurusan-pajak kendaraan-bermotor-pada-uptd-samsat-kot
Oktavianty. dkk (2019). Analisis Pengaruh Sanksi Administrasi, Pendapatan dan Sistem Samsat Drive ThruTerhadap Kepatuhan Wajib Pajak Kendaraan bermotor (Studi Kasus Kantor Samsat Kota Padang): Jurnal Eksplorasi Akuntasi, Vol.1 No.3 Seri F
http://jea.ppj.unp.ac.id/index.php/jea/article/view/163
Silvia. dkk (2015). Analisis Mekanisme Pemungutan dan Penerimaan Pajak Kendaraan Bermotor Pada Kantor Samsat (Studi Kasus Pada Kantor Sistem Adminitrasi Manunggal Dibawah Satu Atap Lombok Timur): Jurnal Mahasiswa Perpajakan, Vol. 6 No. 2 https://core.ac.uk/display/296878485?utm_source=pdf&utm_medium=banner&utm_campaign=pdf-decoration-v1
Wardani, dewi kusuma (2017). Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, Sanksi Pajak Kendaran Bermotor Dan Sistem Samsat Drive Thru Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor: Jurnal Akuntansi, 5(1), 14-24
http://jurnalfe.ustjogja.ac.id/index.php/akuntansi/article/view/253
Prasida, mahacita (2016). Tingkat Kepuasan Masyarakat Terhadap Layanan Drive Thru di Sistem Manunggal Satu Atap Kabupaten Bantul: Jurnal Mahasiswa, Vol. 5 No. 9
http://library.fis.uny.ac.id/opac/index.php?p=show_detail&id=5076
Cheng. Li-hung (2012). Service innovation activities in egovernment initiatives : The Taiwan experience: International Journal of Service Technology and Management. Vol. 17 No.1
https://www.inderscienceonline.com/doi/abs/10.1504/IJSTM.2012.048025Neachaev, Andrey (2014). Taxation as an instrument of stimulation of innovation-active business entities
Downloads
Published
Issue
Section
License
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 publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. Jurnal Ilmiah Administrasi Publik editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.
Every accepted manuscript should be accompanied by "Copyright Transfer Agreement" prior to the article publication.
