Collaborative Governance dalam Rangka Optimalisasi Penerimaan Pajak Kendaraan Bermotor di SAMSAT (Sistem Administrasi Manunggal Satu Atap) Kota Cirebon
DOI:
https://doi.org/10.37950/ijd.v4i1.204Keywords:
Collaboration, Collaborative Governance, Motor Vehicle TaxAbstract
Abstract
This study aims to analyze collaborative governance in the context of optimizing Motor Vehicle Tax receipts at SAMSAT Cirebon City, supporting and inhibiting factors in collaborative governance in order to optimize Motor Vehicle Tax receipts at SAMSAT Cirebon City, and the efforts made to improve collaborative governance. in the context of optimizing the receipt of Motor Vehicle Taxes at the Cirebon City SAMSAT. The research was conducted using qualitative methods. Data was collected by using literature study techniques, documentation studies, interviews and observations. Data analysis was carried out by reducing data, displaying data, as well as verifying and drawing conclusions, while testing the validity of the data was carried out using triangulation techniques. Of the 28 collaborative governance indicators, 21 (75%) indicators are in an effective condition and 7 (25%) indicators are in an ineffective condition. Therefore, overall collaborative governance has not been effective in optimizing the receipt of Motor Vehicle Taxes at SAMSAT Cirebon City.
Keywords: Collaboration, Collaborative Governance, Motor Vehicle Tax.
Â
Abstrak
Penelitian ini bertujuan untuk menganalisis collaborative governance dalam rangka optimalisasi penerimaan Pajak Kendaraan Bermotor di SAMSAT Kota Cirebon, faktor-faktor pendukung dan penghambat dalam collaborative governance dalam rangka optimalisasi penerimaan Pajak Kendaraan Bermotor di SAMSAT Kota Cirebon, dan upaya-upaya yang dilakukan untuk meningkatkan collaborative governance dalam rangka optimalisasi penerimaan Pajak Kendaraan Bermotor di SAMSAT Kota Cirebon. Penelitian dilakukan dengan menggunakan metode kualitatif. Pengumpulan data dilakukan dengan teknik studi literatur, studi dokumentasi, wawancara dan observasi. Analisis data dilakukan dengan cara melakukan reduksi data, display data, serta verifikasi dan penarikan kesimpulan, sedangkan pengujian keabsahan data dilakukan dengan teknik triangulasi. Dari 28 indikator collaborative governance, sebanyak 21 (75%) indikator dalam kondisi efektif dan 7 (25%) indikator dalam kondisi tidak efektif. Oleh karenanya, secara keseluruhan collaborative governance belum efektif dalam rangka optimalisasi penerimaan Pajak Kendaraan Bermotor di SAMSAT Kota Cirebon.
Kata Kunci: Kolaborasi, Collaborative Governance, Pajak Kendaraan Bermotor.
References
Agranoff, Robert & McGuire, Michael. 2003. Collaborative Public Management: New Strategies for Local Government. Washington, DC: Georgetown University Press
Akbar, L. R. (2020). Analisis Kinerja Direktorat Jendral Pajak dalam Optimalisasi Penerimaan Pajak di Era-Pandemi Covid 19. JABE (Journal of Applied Business and Economics), 7(1), 98-110.
Alter, Catherine & Hage, Jerald. 1993. Organizations Working Together. Newbury Park, CA: Sage Publications
Ansell dan Gash. 2007. Collaborative Governance in Theory and Practice. Journal of Public Administration Research and Theory. Volume; 543 571, 2007
Ansell, C., Doberstein, C., Henderson, H., Siddiki, S., & ‘t Hart, P. (2020). Understanding Inclusion in Collaborative Governance: A Mixed Methods Approach. Policy and society, 39(4), 570-591.
Donahue, John. & Zeckhauser, Richard. 2011. Collaborative Governance: Private Roles For Public Goals in Turbulent Times. New Jersey: Princeton University Press
Emerson, K. (2018). Collaborative Governance of Public Health in Low-and Middle-Income Countries: Lessons from Research in Public Administration. BMJ Global Health, 3(Suppl 4), e000381.
Emerson, Kirk & Nabatchi, Tina. 2015. Collaborative Governance Regimes. Washington, DC: Georgetown University Press
Emerson, Kirk; Nabtachi, Tina; & Balogh, Stephen. 2011. An Integrative Framework for Collaborative Governance. Journal of Public Administration Research and Theory
Firdaus, F. (2020). Inovasi Administrasi Perpajakan dalam Optimalisasi Penerimaan Pajak Daerah (Studi Pemasangan Tapping Box pada Pajak Hotel, Restoran dan Hiburan di Kota Kendari). Jurnal Ilmiah Administrasi Bisnis dan Inovasi, 4(2), 143-161.
Hartman, Cordery, et al. 2002. Environmental Collaboration: Potential and Limits. In T. deBruijn & A. Tukker (Eds.), Partnership and Leadership: Building Alliances for a Sustainable Future
Huang, I. Y. F. (2020). Fighting COVIDâ€19 through Government Initiatives and Collaborative Governance: The Taiwan Experience. Public Administration Review, 80(4), 665-670.
Liyana, N. F. (2019). Menakar Masalah dan Tantangan Administrasi Pajak: Kepatuhan Pajak di Era Self-Assessment System. Jurnal Pajak dan Keuangan Negara (PKN), 1(1), 6-6.
Ma, Y., Lan, J., Thornton, T., Mangalagiu, D., & Zhu, D. (2018). Challenges of Collaborative Governance in the Sharing Economy: The Case of Free-Floating Bike Sharing in Shanghai. Journal of Cleaner Production, 197, 356-365.
Morse, Ricardo S. & John B. Stephen. 2012. Teaching Collaborative Governance: Phases, Competency, and Case-Based Learning. Public Affair Education. 18(3), 565-584
Nugroho, I., & Hilman, Y. A. (2020). Sinergitas Program Fantastic! Ponorogo dalam Rangka Pembangunan Pariwisata. Jurnal Ilmiah Wahana Bhakti Praja, 10(1), 220-229.
Saifuddin, R. (2020). Pemanfaatan Teknologi Informasi dalam Peningkatan Pendapatan Asli Daerah. Inovasi Pembangunan: Jurnal Kelitbangan, 8(02), 183-183.
Saptono, P. B., & Khozen, I. (2021). Rekonstruksi Pendekatan Compliance Risk Management di Masa Pandemi dalam Upaya Penguatan Penerimaan Pajak. Scientax, 3(1), 105-129.
Sugiyono. 2018. Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta
Syamsuddin, S. (2021). Dampak Covid 19 terhadap Target dan Realisasi Penerimaan Pajak Hotel dan Restoran di Kota Makassar. Journal of Business Administration (JBA), 1(1), 5-14.
Wanna, John. 2008. Colllaborative Government: Meaning, Dimension, Drivers and Outcome. Dalam “Collaborative Governance. A New Era of Public Policy in Australia?â€. Editor Janine O’Flynn dan John Wanna. Canberra: ANU E-Press.
Downloads
Published
Issue
Section
License
Authors who publish with International Journal of Demos (IJD) agree to the following Open Access terms:
- Authors transfer the copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution- 4.0 International License. that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Creative Commons Attribution-ShareAlike 4.0 International License.
