Analisis Penerapan Prinsip Prinsip Good Governance Dalam Meningkatkan Kualitas Pelayanan Pajak Pada Kantor Pelayanan Pajak Madya Kota Bekasi

Yani Yani, Dwikora Harjo, Ria Meilye Yanti

Abstract


Good governance has long been a dream for many people in Indonesia. Most of them envision that through the application of good governance, the quality of government can be improved. However, the phenomenon of public service by government bureaucracy still often presents issues, such as service officers refusing taxpayers who are not registered with the appropriate tax service office. The purpose of this research is to analyze the application of good governance principles to enhance the quality of tax services at the Tax Service Office of Madya Bekasi City. This study employs a qualitative approach with a descriptive method, and the research is conducted at the Tax Service Office of Madya Bekasi City. The results of this research illustrate that the application of good governance principles at the Tax Service Office of Madya Bekasi City has been implemented well and has contributed to the improvement of the quality of tax services. However, during the implementation of these principles, various obstacles were encountered, resulting in less satisfactory services provided by the Tax Service Office of Madya Bekasi City. These obstacles include frequent operational issues, changing regulations and policies, and a lack of awareness among taxpayers about these changes. Therefore, the Tax Service Office of Madya Bekasi City countinues to provide counselling through social media and conducts online tax classes to enhance knowledge in the field of taxation. By increasing taxpayers’ knowledge of tax regulations, it is hoped that the quality of tax services can be improved.

Full Text:

PDF

References


Adrian, S. (2011). Good Corporate Governance. Jakarta: Sinar Grafika.

Agus, D. (2015). Reformasi Birokrasi Kontekstual. Yogyakarta: Gajah Mada University Press.

Agus, D. (2021). Mewujudkan Good Governance Melalui Pelayanan Publik (UGM PRESS (ed.)).

Atik Ratminto. (2013). Manajemen Pelayanan disertai dengan pengembangan model konseptual, penerapan citizen’s charter dan standar pelayanan minimal. Pustaka Belajar..

Hardiansyah. (2018). Kualitas Pelayanan Publik (Edisi Revi). Gaya Media.

Harjo, D. (2019). Perpajakan Indonesia (Supriyadi (ed.); 2nd ed.). Mitra Wacana Media.

Harjo, D., & Rulandari, N. (2022). Bijak Menerapkan Perpajakan (D. Prihadini (ed.); 1st ed.). Deepublish Yogyakarta.

Mardisasmo, & Arum dian. (2019). Perpajakan. Yogyarakarta: Andi (Anggota IKAPI).

Mulyadi Muhammad. (2016). Metode Penelitian Praktis Kualitatif dan Kuantitatif. Institut Public dan STIAMI.

Neuman Lawrence W. (2018). Metodologi Penelitian Sosial: Pendekatan Kualitatif dan Kuantitatif (7th ed.).

Nurmantu Safri. (2005). Pengantar Perpajakan. Jakarta Granit.

Pasolong Harbani (2019). Teori Administrasi Publik. Alfabeta.

Pohan C. A. (2017). Pembahasan Komprehensif Perpajakan Indonesia Teori dan Kasus Edisi 2 (2nd ed.).

Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Alfabeta.

Wirman, S. (2012). Administrasi Publik (Y. S. Hayati (ed.)). Erlangga.

Yusriadi. (2018). Reformasi Birokrasi dalam Pelayanan Publik. Deepublish.

JURNAL

(Andika & Sukraaliawan, 2020)Andika, M. A. W., & Sukraaliawan, I. N. (2020). Implementasi Prinsip – Prinsip Good Governance Dalam Meningkatkan Kualitas Pelayanan Publik Pada Kantor Uptd Pelayanan Pajak Dan Retribusi Daerah Provinsi Bali Di Kabupaten Buleleng.

Locus, 12(2), 102–110. https://doi.org/10.37637/locus.v12i2.607

Harjo, D., & Rulandari, N. (2022). Bijak Menerapkan Perpajakan (D. Prihadini (ed.); 1st ed.). Deepublish Yogyakarta.

Krah, R., & Mertens, G. (2020). Democracy and financial transparency of local governments in Sub-Saharan Africa. Meditari Accountancy Research, 28(4), 681–699. https://doi.org/10.1108/MEDAR-08-2019-0539

Rajagukguk, J., Tobing, A. L., & Sibarani, E. (2022). Penerapan Prinsip-Prinsip Good Governance dalam Meningkatkan Pelayanan Publik di Kantor Kecamatan Medan Timur. JIIP - Jurnal Ilmiah Ilmu Pendidikan, 5(11), 4807–4812. https://doi.org/10.54371/jiip.v5i11.1129

Rohman, A., & Hanafi, Y. (2019). Penerapan Prinsip-Prinsip Good Governance Dalam Meningkatkan Kualitas Pelayanan Publik. Reformasi, 9(2), 153. https://doi.org/10.33366/rfr.v9i2.1469

Selvi, S. M. dan. (2022). PENERAPAN PRINSIP-PRINSIP GOVERNANCE MENINGKATKAN KEPATUHAN WAJIB PAJAK DI KPP PRATAMA DEPOK CIMANGGIS TAHUN 2021 Program Studi Administrasi Publik , Fakultas Ilmu Administrasi Institut Ilmu Sosial dan Manajemen STIAMI , Indonesia. 2(6), 652–662.

Sunardi, S., Yanti, D., & Ariansyah, W. (2019). Pengaruh Prinsip-Prinsip Good Governanceterhadap Kinerja Pemerintah Daerah Pada Badan Pengelola Pajak Dan Retribusi Daerah Kabupaten Musi Rawas. Akuntabilitas, 13(2), 155–166. https://doi.org/10.29259/ja.v13i2.9516

PERATURAN

Peraturan Pemerintah No 101 Tahun 2000 tentang Prinsip Kepemerintahan Yang Baik. (n.d.).

Undang-undang No 25 Tahun 2009 Mengatur Tentang Pelayanan Publik. (n.d.).




DOI: https://doi.org/10.31334/jiap.v3i6.3478

DOI (PDF): https://doi.org/10.31334/jiap.v3i6.3478.g1727

Refbacks

  • There are currently no refbacks.


Copyright (c) 2023 Jurnal Ilmu Administrasi Publik

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.