Article Per Year (5 Year)
p-Index From 2021 - 2026
5.92
P-Index
This Author published in this journals
All Journal TEKNO Jurnal Ad'ministrare: Jurnal Pemikiran Ilmiah dan Pendidikan Administrasi Perkantoran Ngayah: Majalah Aplikasi IPTEKS Jurnal Dinamika Pengabdian (JDP) JISIP: Jurnal Ilmu Sosial dan Pendidikan Academy of Education Journal Jurnal Aplikasi dan Inovasi Iptek (JASINTEK) Jurnal Papatung : Jurnal Ilmu Administrasi Publik, Pemerintahan dan Politik JURNAL CIVIC EDUCATION: MEDIA KAJIAN PANCASILA DAN KEWARGANEGARAAN Jurnal Administrasi Publik dan Kebijakan (JAPK) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Administro : Jurnal Kajian Kebijakan dan Ilmu Admiministrasi Negara International Journal of Information Techonology and Education (IJITE) Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance International Journal of Social Science, Education, Communication and Economics Journal of Innovation Research and Knowledge JURNAL PARADIGMA: Journal of Sociology Research and Education Priviet Social Sciences Journal Tumoutou Social Science Journal Journal of International Islamic Law, Human Right and Public Policy Civilia: Jurnal Kajian Hukum dan Pendidikan Kewarganegaraan Jurnal Cendekia Ilmiah Abdurrauf Science and Society Riset : Jurnal Ilmiah Multidisiplin Ilmu
Recky H.E. Sendouw
Universitas Negeri Manado
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

Published : 46 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
EFFECTIVENESS OF NON-CASH MOTOR VEHICLE TAX PAYMENTS AT REGIONAL TECHNICAL SERVICE UNITS (UPTD) AT THE BITUNG REGIONAL REVENUE AGENCY Febrilly Indra Panelewen; Recky H. E. Sendouw; Meidy S. S. Kantohe
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to analyze the effectiveness of cashless Motor Vehicle Tax (PKB) payments at the Regional Technical Service Unit (UPTD) in Bitung. The method used was a descriptive qualitative approach, with data collected through interviews, observation, and documentation. Effectiveness was measured based on eight indicators: clarity of objectives, clarity of strategy, policy analysis process, thorough planning, appropriate program development, availability of infrastructure, effective and efficient implementation, and monitoring and control systems. The research results showed that seven indicators were met: taxpayers understood the policy's objectives and strategies, planning and programs were well-developed, digital infrastructure was adequate, and the monitoring system was running periodically. However, one indicator, namely effective and efficient implementation, was not met due to ongoing challenges such as banking network disruptions and application errors . Therefore, the non-cash vehicle tax (PKB) payment policy at the Bitung Technical Implementation Unit (UPTD) was declared conceptually effective but technically suboptimal.
Co-Authors ABDUL RAHMAN DILAPANGA Antoimette L. G. Katuuk Bulo, Laurens Christianson Kapojos, Chandra Delbert Christian Mongan Deo Tan Hebert Christian Tompodung Devie S R Siwij Dwi Raharjo Fabiola B. Saroinsong Febrilly Indra Panelewen ferdinand kerebungu Feryanto Radjak Fitri Herawati Mamonto Fredinand Kerebungu Goni, James Andrew Adrian Hamka Prasetia Mamonto Hendrasari Rawung Hendry J. D. Tamboto hermon karwur Irfan Damar Prasetyo Jeane E Langkai Jeane Mantiri Jeane Tuilan Jen Tatuh Jetty Erna Hilda Mokat Jovita Wotulo Julien Biringan Julio Benedictus Tumimomor Kalvin Salindeho Andaria Koroh, Yovano Elisa Laurens Bulo Limpele, James Margareth Riisyie Inof Rantung Marthinus Mandagi Mawuntu, Inriani Christy Meidy Santje Selvy Kantohe Mokoginta, Ari P. Montolalu, Jovinus Jefry Panambunan, Stiphensen Franly Elhanda Pangerapan, Matthew Joel Pangkey, Inggrid L. H. Pinontoan, Richi Cherio Rendy Ariandana Rendy Ariandana Revolson Mege Risella Tombokan , Rivaldo Rizky Rachel Widagdo Rori, Angela Kelly Rumengan Jeremy Istevano Sambur, Isser Harell Sengkey, Niky Sisca B. Kairupan Steven Endru Pandean Tamboto, Angela Tani, Yatti Selfia Tarore, Steven Vleike Theno, Ignatius Rudy Thimothius J. Laloan Tumbel, Goinpeace Handerson Vanesha Sumolang Vanesha Sumolang Vaykel Marshel Mokobimbing Wawan Nurmawan Wilson Bogar Winka Agista Tasik Bone Xaverius Erick Lobja Yesi Hendriani Supartoyo Yocom, Jonna Fiona