Maryudin, Tri Agung and Tjahjo, Suprajogo (2025) IMPLEMENTASI KEBIJAKAN PEMBAYARAN PAJAK KENDARAAN SECARA ONLINE DI UPTB SAMSAT III KOTA PALEMBANG PROVINSI SUMATERA SELATAN. Diploma thesis, Institut Pemerintahan Dalam Negeri.
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IMPLEMENTASI KEBIJAKAN PEMBAYARAN PAJAK KENDARAAN SECARA ONLINE UPTB SAMSAT III KOTA PALEMBANG PROVINSI SUMATERA SELATAN.pdf Download (253kB) | Preview |
Abstract
ABSTRACT Problem Statement/Background (GAP): Motor Vehicle Tax is one of the main sources of Regional Original Income which is driven through digital innovations such as the e-Samsat online payment system. However, even though digital services are available, the level of utilization is still low because taxpayers' perceptions of service quality are not entirely positive. Purpose: This study aims to analyze the implementation of the online motor vehicle tax collection policy at UPTB Samsat III Palembang City, South Sumatra Province, using the policy implementation theory by Muchlis Hamdi, which includes the dimensions of productivity, linearity, and efficiency. Method: This research employs a descriptive qualitative method with purposive sampling and snowball sampling techniques to select relevant informants. Data were collected through in-depth interviews, direct observations, and document studies. The results show that the implementation of the online tax collection policy at UPTB Samsat III has been relatively effective, particularly in terms of productivity and efficiency, as indicated by the increasing amount of non-cash tax payments. Result: The results show that the implementation of the online tax collection policy at UPTB Samsat III has been relatively effective, particularly in terms of productivity and efficiency, as indicated by the increasing amount of non-cash tax payments. However, there are still some challenges related to linearity, such as inconsistencies in cooperation with the regional government-appointed banking institutions. Conclusion: The study concludes that the success of policy implementation greatly depends on the effectiveness of technological systems, compliance with regulations, and collaboration among stakeholders. Therefore, it is recommended that UPTB Samsat III strengthen coordination with financial institutions and enhance public outreach to optimize regional tax revenue through the online system. Keywords: policy implementation, motor vehicle tax, online services, efficiency, productivity, linearity ABSTRAK Permasalahan/Latar Belakang (GAP): Pajak Kendaraan Bermotor merupakan salah satu sumber utama Pendapatan Asli Daerah yang didorong melalui inovasi digital seperti sistem pembayaran online e-Samsat. Namun, meskipun layanan digital telah tersedia, tingkat pemanfaatannya masih rendah karena persepsi wajib pajak terhadap kualitas layanan belum sepenuhnya positif. Tujuan: Penelitian ini bertujuan untuk menganalisis implementasi kebijakan pembayaran pajak kendaraan secara online di UPTB Samsat III Kota Palembang Provinsi Sumatera Selatan dengan menggunakan teori implementasi kebijakan dari Muchlis Hamdi yang mencakup dimensi produktivitas, linearitas, dan efisiensi. Metode: Penelitian ini menggunakan metode kualitatif deskriptif dengan teknik purposive sampling dan snowball sampling untuk menentukan informan yang relevan. Data diperoleh melalui wawancara mendalam, observasi langsung, dan studi dokumen. Hasil/Temuan: Hasil penelitian menunjukkan bahwa implementasi kebijakan pembayaran pajak kendaraan secara online di UPTB Samsat III Kota Palembang telah berjalan cukup baik, terutama dari aspek produktivitas dan efisiensi, yang terlihat dari meningkatnya penerimaan pajak non-tunai. Namun, masih terdapat beberapa kendala pada aspek linearitas, seperti ketidaksesuaian dalam kerja sama dengan pihak perbankan yang ditunjuk oleh pemerintah daerah. Kesimpulan: Kesimpulan dari penelitian ini adalah bahwa keberhasilan implementasi kebijakan sangat ditentukan oleh efektivitas sistem teknologi, kepatuhan terhadap regulasi, serta kerja sama antar pemangku kepentingan. Oleh karena itu, disarankan agar UPTB Samsat III memperkuat koordinasi dengan lembaga keuangan terkait serta meningkatkan sosialisasi kepada masyarakat guna mendukung optimalisasi penerimaan pajak daerah melalui sistem online. Kata kunci: implementasi kebijakan, pajak kendaraan bermotor, pelayanan online, efisiensi, produktivitas, linearitas
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | H Social Sciences > HJ Public Finance J Political Science > JF Political institutions (General) |
| Divisions: | Faculty of Politics and Government > Public Policy Studies |
| Depositing User: | Kebijakan Pemerintahan FPP |
| Date Deposited: | 16 May 2025 01:14 |
| Last Modified: | 16 May 2025 01:14 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/20696 |
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