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LAST-MILE DELIVERY INNOVATION IN PUBLIC SERVICE: EVALUATION OF THE PAK LEMAN DELIVERY SERVICE AT SAMSAT MANYAR, SURABAYA Mat Holil; Sri Roekminiati; Sri Kamariyah
International Journal of Multidisciplinary Reseach Vol. 2 No. 4 (2026): Agustus
Publisher : International Journal of Multidisciplinary Reseach

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Abstract

The limited time available to urban communities in accessing motor vehicle tax services has prompted UPTD SAMSAT Manyar, Surabaya, to develop a Last-mile delivery innovation called PAK LEMAN (Pelayanan Antar Ke Layanan Mandiri / Home-Delivery Tax Service). This study aims to evaluate the implementation of this service, encompassing its operational coordination mechanisms, service quality, and the factors influencing community adoption of the innovation. A descriptive qualitative approach was employed, with data collected through in-depth interviews, field observation, and document analysis, subsequently analyzed using the interactive model of Miles and Huberman (1994). The findings reveal that the PAK LEMAN service grew by 246.7 percent over two years of operation (2023–2024), with a total of 2,580 vehicles served, supported by an effective multi-layered coordination system and community trust-based organic diffusion. A SERVQUAL evaluation indicates that the assurance dimension constitutes the primary strength of the service, while the responsiveness and tangibles dimensions still require improvement. Based on Rogers’ (2003) innovation diffusion attributes, PAK LEMAN demonstrates high relative advantage, compatibility, trialability, and observability, although the minimum requirement of five vehicles per visit remains a barrier for individual taxpayers. This study recommends reviewing the vehicle threshold requirement, expanding service coverage areas, and encouraging replication of the PAK LEMAN model at other SAMSAT units as an effort to enhance Last-mile delivery-based public service accessibility in Indonesia.