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Tohopi, Rustam
Universitas Negeri Gorontalo
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Journal : Forum Ilmu Sosial

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Strengthening Apparatus Competence to Improve Local Tax and Retribution Services in the Gorontalo Regency Government Mahmud, Widyawaty; Rustam Tohopi; Alfiyah Agussalim
Forum Ilmu Sosial Vol. 52 No. 2 (2025): December 2025
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/fis.v52i2.38034

Abstract

Abstrak This study aims to analyze the self-development competency of apparatus in providing local tax and retribution services at the Regional Revenue Agency of Gorontalo Regency. Apparatus competence is a strategic factor for realizing high-quality public services, increasing taxpayer compliance, and supporting the achievement of Local Own-Source Revenue (PAD). This research employed a qualitative approach with a descriptive method. Data were collected through interviews, observations, and documentation involving 15 informants consisting of apparatus and taxpayers, and analyzed through data reduction, presentation, and conclusion drawing using source triangulation. The findings show that: (1) in terms of training and self-development, training activities have improved knowledge and skills in tax administration and public service, although their implementation remains uneven and unsustainable; (2) regarding the ability to adapt to technological and system changes, apparatus demonstrate strong readiness and willingness to operate digital systems such as SIPADA, SIPENDA, and TE RANO despite limited facilities and capability gaps; and (3) in terms of self-evaluation, apparatus are beginning to build reflective work habits through the implementation of SKP and the ASN e-Performance system, which positively impacts discipline and service accuracy, although integration into institutional policy remains limited.
Co-Authors A. Hulinggi, Pebriyanto Abdulatif, Fatmawati Agreyz Fratiwi H. Kalay Agussalim, Alfiyah Anis Ribcalia Septiana Annisa Cahyani Kartika Aprianti, Ni Kadek Elia Arif Bobihu arifin tahir Asna Aneta Bataweya, Nadian Bayahu, Amelia Putri Utami Bulonggodu, Yurni Dai, Fahria A. Dauhi, Kartin David Radjak Djafar, Mohamad Zakaria Djali, Sri Novita Afriani Nur Djoko Lesmana Radji Dunggio, Moh. Rizki Elsa Alvionita Endi Rahman Fenti Prihatini Dance Tui Frengky Reymond Jantu H. Badjuka, Alexander Hasanuddin, Nur Ain G. Hulinggi, Pebriyanto A. Huntua, Fadilla S. Idris Yanto Niode Ikbal Naim Irabiah Irabiah Irabiah Irawati Igirisa Irawaty Igirisa Ismet Sulila Jurico Abdussamad Jurico Abdussamad Jurico Abdussamad Juriko Abdussamad Laha, Vinantie Auliyah Lasena, Sastia Sindi Latidi, Muftia Salfadhila Luneto, Chalid Mahmud, Widyawaty Makuta, Syahril Manangin, Yulmi Maria Margareta Reginaldis Mitravin Igirisa Moh Dani Mohamad Aldi Yasin Mohamad, Selina Mokoagow, Novianti Mozin, Sri Yulianty Muchtar Ahmad Mukdin, Novita B. Nadia, Asri Nani, Yacob Ngabito, Fatmah M. Novi Dima Andayani Nur Djali, Sri Novita Afriani Nurkartini Nurmin Nurmin Pebriyanto A Hulinggi Pebriyanto Azis Hulinggi Pitoi, Linda Prasethyo Darmawan Sumba Pua, Yunistia Warda Putri Diah Rahayu Rahman H. Lahabu Ramadhan Djahidi, Ahmad Ramadhan, Nur Fazriyah Ramadhan, Nur Fazryah Romy Tantu Rosman Ilato Ruiba, Lupita Rusli Isa S, Sarman Salim, Alfiyah Agus Septiana, Anis Ribcalia Septriani Djibu, Nur sintiya hintalo Siti Fatimah Sity Febrianty Wange Sri Ayuningsih Doni Sri Susanti Said Sri Yulianty Mozin suci, Dhea Ananda Sugiato, Fiki Sukarman Kamuli Suprianto, Sri Astuti Taib, Siskawati Tantu, Romi Taslim Fait Tee-Anastacio, Princess Alyssa D. U.Timumun, Rahmat Hidayat Wahab Podungge, Abdul Yacob Nani Yacob Nani Yacob Noho Nani Yakob Noho Nani Yanti Aneta Yendrik Irawan Saidi Yuliyani Solihin, Dwi Indah Yusuf, Hainun - Zuchri Abdussamad Zulpani Alimudin