Opportunities for the Application of City Government Policies in Implementing Motor Vehicle and Surface Water Taxes in Indonesia
Abstract
Transparency in public policy is one pillar of a state democracy. This is important because the community as the implementer of the policy can monitor government performance. Motor vehicle and surface water taxes are the largest revenue sector in the regional budget. Therefore, this study aims to analyze qualitatively about the application of city government policies in implementing motor vehicle and surface water taxes in Indonesia. This study was conducted with an explanatory sequential mixed method design which consisted of two stages, quantitative data collection and qualitative data collection to help decipher quantitative data. This study was conducted in West Java province with 18 regencies and 9 municipalities and the Regional Revenue Agency of West Java which has 34 One-stop Administration Services Offices of Regional Tax Management Center spread in 5 working areas. The research problems include (1) How is the implementation of motor vehicle and surface water tax policies in West Java regencies/Cities? and (2) What is the ideal policy implementation model design for Regencies/Cities in West Java? The results show that the regency/city government has implemented the excavation of motor vehicle and surface water tax potentials through intensification and extensification through regional apparatuses and the policy implementation model design for regencies/cities is the application model of national identity number single ID.
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DOI: http://dx.doi.org/10.18415/ijmmu.v7i8.1844
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