Manggoa, Vivi and Ricky, Ricky, SE., MMSI (2024) PENINGKATAN KUALITAS LAYANAN PEMBAYARAN PAJAK KENDARAAN BERMOTOR MELALUI PENERAPAN MOBILE PAYMENT DI KOTA KUPANG PROVINSI NUSA TENGGARA TIMUR. Other thesis, IPDN.
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Abstract
ABSTRACK Problem/Background (GAP): The large contribution of Motor Vehicle Tax to NTT's original regional income and the realization of good income every year, but there are still complaints from the public regarding the not yet optimal service provided by Kupang City SAMSAT. Objective: to describe the improvement in the quality of Motor Vehicle Tax (PKB) payment services through the implementation of mobile payment in Kupang City and the response of taxpayers to the perceived increase in service quality through the implementation of this payment method. Method: This research method is qualitative research to explain the problems that occur in more depth based on the service quality theory from Salim and Woodward (1992) in Hardiansyah (2011: 52) and for community responses it is analyzed using the UTAUT theory from Ventakesh (2003) through techniques data collection takes the form of direct and online interviews, observation and documentation. Results/Findings: Improving the quality of PKB payment services through the implementation of mobile payment which is assessed from 4 indicators, of which 3 indicators are able to be met, including: economical, efficient, and justice/equity, while the effectiveness indicators have not been met, while this improvement is also able to fulfill the principles- principles of public service according to KEPMENPAN-RB No. 63/2003 namely transparency, accountability, conditionality and equal rights. This research was also supported by community responses which were assessed from 4 indicators and analyzed using Nvivo 14, it was found that all of them were fulfilled and received many positive responses from the community with the hope that other PKB service features would be added. Conclusion: The application of the mobile payment method is able to improve the quality of PKB services in Kupang City and the improvement that occurs is considered good because it can fulfill the principles of public service and get a positive response from taxpayers. Keywords: Service Quality, Mobile Payment, Motor Vehicle Tax, UTAUT ABSTRAK Permasalahan/Latar Belakang (GAP): Kontribusi Pajak Kendaraan Bermotor yang besar terhadap pendapatan asli daerah NTT dan memiliki realisasi pendapatan yang baik tiap tahunnya namun masih adanya komplain dari masyarakat terkait dengan belum optimalnya layanan yang diberikan oleh SAMSAT Kota Kupang. Tujuan: mendeskripsikan peningkatan kualitas layanan pembayaran Pajak Kendaraan Bermotor (PKB) melalui penerapan mobile payment di Kota Kupang dan respon wajib pajak terhadap peningkatan kualitas layanan yang dirasakan melalui penerapan metode pembayaran ini. Metode: Metode penelitian ini menggunakan penelitian kualitatif untuk dapat menjelaskan permasalahan yang terjadi dengan lebih mendalam berdasarkan teori kualitas layanan dari Salim dan Woodward (1992) dalam Hardiansyah (2011:52) dan untuk respon masyarakat dianalisis menggunakan teori UTAUT dari Ventakesh (2003) melalui teknik pengambilan data berupa wawancara langsung maupun daring, observasi, dan dokumentasi. Hasil/Temuan: Peningkatan kualitas layanan pembayaran PKB melalui penerapan mobile payment yang dinilai dari 4 indikator yang diantaranya 3 indikator mampu terpenuhi antara lain: ekonomis, efisien, dan keadilan/kemerataan, sedangkan indikator efektifitas belum terpenuhi, adapun peningkatan ini juga mampu memenuhi asas-asas pelayanan publik menurut KEPMENPAN-RB No. 63/2003 yaitu transparansi, akuntabilitas, kondisional, dan kesamaan hak. Penelitian ini juga didukung dengan respon masyarakat yang dinilai dari 4 indikator dan dianalisis menggunakan Nvivo 14 didapati bahwa seluruhnya terpenuhi serta mendapatkan banyak respon positif dari masyarakat dengan harapan adanya penambahan fitur layanan PKB lainnya. Kesimpulan: Penerapan metode mobile payment mampu untuk meningkatkan kualitas layanan PKB di Kota Kupang dan peningkatan yang terjadi dinilai baik karena dapat memenuhi asas-asas pelayanan publik dan mendapatkan respon yang positif dari wajib pajak. Kata Kunci: Kualitas Layanan, Mobile Payment, Pajak Kendaraan Bermotor, UTAUT
| Item Type: | Thesis (Other) |
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| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Campus > IPDN Kampus Jatinangor |
| Depositing User: | Teknologi Rekayasa Informasi Pemerintahan FMP |
| Date Deposited: | 03 Jul 2024 05:48 |
| Last Modified: | 03 Jul 2024 05:48 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/17449 |
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