Inovasi Pelayanan Pembayaran Pajak Bumi Dan Bangunan Di Kabupaten Garut


Lia Juliasih(1*), Yusuf Hermawan(2), Andi Gunawan(3)

(1) Universitas Garut, Indonesia
(2) Universitas Garut, Indonesia
(3) Universitas Garut, Indonesia
(*) Corresponding Author

Abstract


Abstract

Land and Building tax in Garut Regency faces some barriers suc as a lack of taxpayers awareness and innovation. To overcome these problems, the United Nations payment innovation was carried out to improve the quality of service. This study aims to find out about how PBB payment innovations through payment points in Garut Regency and what factors influence the success of the innovations carried out. The concept used in this study is Mulgan and Albury's theory which states that successful innovations can be seen from service product innovation, service process innovation, service method innovation, policy innovation, and system innovation. The method used in this research is descriptive research method with a qualitative approach. The location of this research is the Regional Revenue Agency (BAPENDA) of Garut Regency. Data obtained by using literature studies and field studies in the form of observation, interviews and documentation studies. The results of this study indicate that the innovations carried out successfully were seen from service product innovations, process service method, policy, and system carried out by adding PPOB in the payment system, but need further development and socialization to perfect this innovation. Factors that influence this success are the existence of regulations, budget support, good human resources and the presence of digital technology. This innovation needs to be developed to increase taxpayer awareness and service quality


Full Text:

PDF

References


Anoraga, A., Wijaya, A.F. (2012). Inovasi Pelayanan Pembayaran PAjak Bumi dan Bangunan Melalui Program Drive Thru (Studi pada Dinas Pendapatan Kabupaten Banyuwangi). Jurnal Administrasi Publik (JAP), 2(3), 539–545.

Agustina, I., & Sadad, A. (2017). Inovasi Pelayanan Pembayaran Pajak Secara Elektronik (E-Billing) Di Kantor Pelayanan Pajak Pratama Pekanbaru Tampan. Jom Fisip Universitas Riau, 4(2), 1–15.

Akbar, S. (2020). Skripsi-Evaluasi Layanan Pembayaran Pajak Bumi dan Bangunan Untuk Pencapaian Target Pendapatan Pajak Bumi dan Bangunan di Kota Jambi.

Anggito, A., Setiawan, J. (2018). Metodologi Penelitian Kualitatif (Pertama). Sukabumi: CV Jejak.

Dwiyanto, A. (2014). Mewujudkan Good Governance Melalui Pelayanan Publik (Keempat). Yogyakarta: Gadjah Mada University Press.

Elkesaki, R.A., Oktaviani, R. D., & Setyaherlambang, M. P. (2021). Inovasi Pelayanan Publik Dinas Kependudukan Dan Catatan Sipil Di Kota Bandung. Jurnal Caraka Prabu, 5(1), 69–90. https://doi.org/10.36859/jcp.v5i1.456

Fidiyanti, S. N., & Fanida, E. H. (2015). Penerapan Pembayaran Elektronik Pajak Bumi dan Bangunan Pedesaan dan Perkotaan (e-PBB) Oleh Dinas Pendapatan Daerah Kabupaten Lamongan. FIS Unesa, 3(8), 1–12.

Fitriana, D.N. (2014). Inovasi Pelayanan Publik BUMN (Studi Deskriptif tentang Inovasi Boarding Pass System dalam Meningkatkan Kualitas Pelayanan Kereta Api PT KAI di Stasiun Gubeng Surabaya). Kebijakan Dan Manajemen Publik, 2(2), 1–10. Retrieved from http://www.journal.unair.ac.id/download-fullpapers-kmp3c8840fbddfull.pdf

Haryanto, D. P. (2007). Inovasi Pembelajaran. Perspektif Ilmu Pendidikan, 16, 2–18.

Hauknes, J., Koch, P. (2005). On innovation in the public sector-Today and Beyond. In Publin Research Project. Oslo.

Kurniawan, R. C. (2017). Inovasi Kualitas Pelayanan Publik Pemerintah Daerah. FIAT JUSTISIA:Jurnal Ilmu Hukum, 10(3), 569–586. https://doi.org/10.25041/fiatjustisia.v10no3.794

Larasati, D.C. (2017). Evaluasi Program Inovasi “Sunset Policy” di Kota Malang Guna Menurunkan Angka Tunggakan Pajak Bumi dan Bangunan Perkantoran. Jurnal Reformasi, 7(1), 19–28. Retrieved from https://docplayer.info/59313196-Evaluasi-program-inovasi-sunset-policy-di-kota-malang-guna-menurunkan-angka-tunggakan-pajak-bumi-dan-bangunan-perkotaan.html

Mirnasari, R. M. (2013). Inovasi Pelayanan Publik UPTD Terminal Purabaya-Bungurasih. Kebijakan Dan Manajemen Publik, 1(1), 71–84.

Muluk, K. . (2008). Knowledge Management Kunci Sukses Inovasi Pemerintahan Daerah. Jatim: Bayumedia Publishing.

Nasikhah, M. A. (2019). Inovasi Pelayanan Transportasi Publik Berbasis Teknologi Informasi. Jurnal Inovasi Ilmu Sosial Dan Politik, 1(1), 26. https://doi.org/10.33474/jisop.v1i1.2670

Rahmawan, E. (2012). Optimalisasi Pemungutan Pajak Bumi dan Bangunan (PBB) dalam Peningkatan Pendapatan Daerah (Studi Pemungutan Pajak Bumi dan Bangunan (PBB) di Kecamatan Limpasu Kabupaten Hulu Sungai Tengah). Ilmu Politik Dan Pemerintahan, I, 40–57.

Rismawati Sudirman, S.E., M.SA dan Antong Amiruddin, S. E. (2012). Perpajakan Pendekatan Teori dan Praktek. Malang: Empat Dua Media.

Selavia, E.A. (2020). Inovasi Pelayanan Pembayaran Pajak Bumi Dan Bangunan (Pbb) Di Badan Pengelolaan Keuangan Dan Pajak Daerah (Bpkpd) Pemerintah Kota Surabaya. JPAP: Jurnal Penelitian Administrasi Publik, 5(1), 1140–1147.

Semil, N. (2018). Pelayanan Prima Instansi Pemerintah. Kajian Kritis pada Sistem Pelayanan Publik di Indonesia (1st ed.; P. D. Prof. Dr. Burhan Bungin, M.Si., Ed.). Jakarta: Prenadamedia Group.

Setijaningrum, E. (2009). Inovasi Pelayanan Publik (Pertama). Surabaya: PT Medika Aksara Globalindo.

Sinambela, L.P., Rochadi, Sigit. Ghazali, Rusman. Muksin, A., & Setiabudi, Didit. Bima, Djohan, dan S. (2006). Reformasi Pelayanan Publik :Teori, Kebijakan, dan Implementasi. Jakarta: Bumi Aksara.

Suwarno, Y. (2008). Inovasi di Sektor Publik. LAN STIA.

Halvorsen, T., Hauknes, J., Miles, I., Røste, R. (2005). On the differences between public and private sector innovation. In Public Research Project. https://doi.org/10.4324/9780203084243-11

Undang-Undang Republik Indonesia No 25 Tahun 2009 tentang Pelayanan Publik. (2009).

United Nations Organization. (2006). Innovations in the Public Sector: Compendium of Best Practices, 2003 to 2005. Department of Economic and Social Affairs, (ST/ESA/PAD/SER.E/64), 1–98.

Windrum, P. and P. K. (2008). Innovation in Public Sector Services. USA: Edward Elgar Publishing Limited.




DOI: https://doi.org/10.15575/jbpd.v4i1.17153

DOI (PDF): https://doi.org/10.15575/jbpd.v4i1.17153.g6974

Refbacks

  • There are currently no refbacks.


Copyright (c) 2022 Lia Juliasih

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

 

Ministrate: Jurnal Birokrasi & Pemerintahan Daerah
Has Been Indexed on:

Indeks Harvard    
    
      

 


Ministrate : Jurnal Birokrasi dan Pemerintahan Daerah is licensed under Attribution-ShareAlike 4.0 International