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All Journal Kasta: Jurnal Ilmu Sosial, Agama, Budaya dan Terapan Journal of Law and Social Politics
Rian Agustian
Universitas Tadulako
Humanities Education Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Implementation of the Motor Vehicle Tax Elimination Program in the Perspective of Public Service Transformation in the Revenue Technical Implementation Unit of Region V of Banggai Regency Rian Agustian; Nawawi Natsir; Sasterio; Mustainah; Muhammad Arief; Muh Nawawi
KASTA : Jurnal Ilmu Sosial, Agama, Budaya dan Terapan Vol. 6 No. 3 (2026): August
Publisher : Lembaga Bale Literasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58218/kasta.v6i3.4441

Abstract

This study aims to analyze the Implementation of the Motor Vehicle Tax Administrative Sanction Elimination Policy in the Perspective of Public Service Transformation in the Banggai Region V Revenue Technical Implementation Unit. The regulation is regulated in the Governor of Central Sulawesi Province Regulation Number 51 of 2022 concerning the procedures for the motor vehicle tax administrative sanction elimination program. The research method is qualitative with a descriptive approach. A total of 9 informants were determined purposively. Data analysis includes data collection, condensation, data presentation, and drawing conclusions. The results of the study indicate that the Motor Vehicle Tax Administrative Sanction Elimination Policy in the Perspective of Public Service Transformation in the Banggai Region V Revenue Technical Implementation Unit according to the Van Meter and Van Horn (1975) implementation model has not been running effectively. Marked by the main problems that lie in the suboptimal achievement of policy goals and objectives, limited socialization related to the elimination program, limited resources and infrastructure, characteristics of implementing organizations that are not yet adaptive, communication between organizations that is not running well, attitudes of implementers that are not fully supportive, and the influence of the social, economic, and political environment that causes the transformation of public services to not be realized optimally.
Implementation of the Policy on Elimination of Administrative Sanctions for Motor Vehicle Tax at the Technical Implementation Unit for Regional Revenue V of Banggai Regency Rian Agustian; Mustainah Mustainah; Nawawi Natsir; Sasterio Sasterio
Journal of Law and Social Politics Vol. 4 No. 4 (2026): Journal of Law and Social Politics
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jlsp.v4i4.271

Abstract

Background: Outstanding Motor Vehicle Tax (Pajak Kendaraan Bermotor [PKB]) arrears remain a challenge in Banggai Regency, while administrative-sanction waiver programs are intended to reduce taxpayers’ financial burdens, improve compliance, and support regional revenue. However, revenue targets were not achieved during 2020–2024, indicating a gap between policy objectives and actual fiscal and compliance outcomes. Objective: This study analyzes the implementation of the Motor Vehicle Tax administrative-sanction waiver policy and its relationship to public-service transformation at the Region V Regional Revenue Technical Implementation Unit in Banggai Regency. The policy framework includes Governor Regulation No. 51 of 2022, its 2023 implementing update, and the 2025 expansion covering outstanding principal tax arrears and administrative sanctions. Methods: A descriptive qualitative case-study approach was employed. Seven informants were purposively selected from implementing agencies and among taxpayers. Data were collected through observation, in-depth interviews, and documentation and were analyzed through data condensation, data presentation, and conclusion drawing and verification. Results: Based on the Van Meter and Van Horn model, policy implementation remains suboptimal due to incomplete achievement of policy targets, limited public outreach, resource and infrastructure constraints, organizational adaptability, interorganizational communication, and uneven socioeconomic conditions. Community compliance behavior also influences whether temporary tax relief results in sustained tax compliance and service transformation. Conclusion: The waiver program improves service responsiveness but has not consistently achieved optimal implementation or revenue targets. Stronger public outreach, service capacity, interagency coordination, and longitudinal evaluation of post-waiver compliance are recommended.
Co-Authors Muh Nawawi Muhammad Arief Mustainah Mustainah Mappatoba Nawawi Natsir Sasterio Sasterio Sasterio