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All Journal Journal of Social Knowledge Education (JSKE) Holistik Analisis Nexus
Mohamad Arsad Rahawarin
Pattimura University
Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Public Service Effectiveness and Taxpayer Satisfaction in a Social Governance Perspective Sarah Ayu Hutahaean; Mohamad Arsad Rahawarin; Pieter Sammy Soselisa
Journal of Social Knowledge Education (JSKE) Vol. 7 No. 2 (2026): March
Publisher : Cahaya Ilmu Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37251/jske.v7i2.2801

Abstract

Purpose of the study: This study aims to analyze the effect of service effectiveness on taxpayer satisfaction at the Regional Revenue Agency of Maluku Province, specifically in Motor Vehicle Tax payment services at One-Stop Administration Services Office Waihaong Ambon. The research positions taxpayer satisfaction not only as an administrative performance indicator but also as a reflection of governance quality, institutional legitimacy, and the relational dynamics between government and citizens within a decentralized public administration framework. Methodology: This study employed a quantitative survey approach involving taxpayers who directly accessed Motor Vehicle Tax payment services. Respondents were selected using an incidental sampling technique based on their direct service experience. Data were collected through structured Likert-scale questionnaires measuring service effectiveness (service speed, procedural accuracy, clarity of information, accessibility, and officer professionalism) and taxpayer satisfaction. Instrument validity and reliability tests were conducted prior to analysis. Data were analyzed using descriptive statistics and simple linear regression with SPSS software, including hypothesis testing (t-test) and coefficient of determination (R²). Main Findings: The findings indicate that service effectiveness has a positive and statistically significant effect on taxpayer satisfaction. The regression results demonstrate that improvements in service speed, procedural clarity, accessibility, and officer professionalism directly increase satisfaction levels. The coefficient of determination shows that service effectiveness explains a substantial proportion of variance in taxpayer satisfaction. These results confirm that effective public service delivery not only enhances citizen satisfaction but also strengthens public trust, perceptions of administrative fairness, and institutional legitimacy in regional tax administration. Novelty/Originality of this study: This study contributes new empirical evidence from an archipelagic regional context in eastern Indonesia by integrating a quantitative service effectiveness model with a social governance perspective. Unlike prior studies that primarily emphasize technical service quality dimensions, this research conceptualizes taxpayer satisfaction as an indicator of institutional trust and governance legitimacy. The study enriches public administration literature by demonstrating how frontline service performance influences broader governance outcomes within decentralized regional tax systems.
EVALUATION OF UMRAH SERVICE POLICY AT THE REGIONAL OFFICE OF THE MINISTRY OF RELIGIOUS AFFAIRS OF MALUKU PROVINCE Mohamad Arsad Rahawarin; Ahmad Rosandi Sakir
Holistik Analisis Nexus Vol. 3 No. 6 (2026): Juni 2026
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/han1543

Abstract

This study evaluates the umrah service policy implemented by the Regional Office of the Ministry of Religious Affairs of Maluku Province. The research was motivated by the need to ensure that umrah services provide protection, convenience, administrative certainty, and equitable access for prospective pilgrims in an archipelagic province. A qualitative descriptive approach was used. Data were collected through observation, document review, and in-depth interviews with officials and employees involved in umrah service management at the Regional Office during August-October 2023. The analysis applies six public-policy evaluation criteria: effectiveness, efficiency, adequacy, equity, responsiveness, and appropriateness. The findings show that the policy has generally met the six criteria. Effectiveness is reflected in administrative preparation, document control, security, and comfort before departure, during the stay in Saudi Arabia, and during return. Efficiency is shown through the use of available resources, a service process of approximately three to ten days, and continuous monitoring of travel providers. Adequacy is reflected in supervision of facilities, accommodation, safety standards, information, and complaint mechanisms. Equity is pursued through equal access, affordable costs, gender sensitivity, and protection of pilgrims. Responsiveness appears in rapid responses to complaints, emergency coordination, and service improvement based on feedback. Appropriateness is demonstrated through compliance with Islamic values, business ethics, regulations, and Saudi Arabian procedures. The study implies that digital registration, transparent quota management, cost audits, emergency response teams, and certified service personnel are needed to strengthen umrah service governance.
Co-Authors Ahmad Rosandi Sakir Pieter Sammy Soselisa Sarah Ayu Hutahaean