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Socio-political Communication and Policy Review
ISSN : -     EISSN : 30465141     DOI : https://doi.org/10.61292/shkr
Socio political Communication and Policy Review is an academic journal that focuses on research and analysis in the fields of social, humanities, communication, and policy. The journal aims to be an intellectual platform that provides a platform for researchers, academics, and practitioners to share thoughts, research findings, and critical views related to various aspects of social life and policy. The journal s topic coverage includes, but is not limited to: Social and Humanities Examines aspects of human life, including culture, history, sociology, anthropology, and psychology. Communication Explores communication dynamics in various contexts, such as mass media, interpersonal communication, organizational communication, and communication technology. Policy: Presents policy analysis in various fields, such as public policy, social policy, education policy, and environmental policy.
Articles 172 Documents
Implementasi Sistem Coretax dalam digitalisasi sistem perpajakan Indonesia: Studi Kasus Bidang Keberatan, Banding, dan Pengurangan Kanwil DJP Jakarta Pusat Abigail, Christea Nicole; Wijaya, Komang Adi Sastra
Socio-political Communication and Policy Review Vol. 2 No. 5 (2025)
Publisher : Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/shkr.278

Abstract

This study examines the implementation of the Coretax Integrated Tax Administration System in the digitalization of Indonesia’s tax system, focusing on a case study of the objection, appeal, and reduction units at the Regional Office of the Directorate General of Taxes in Central Jakarta. Coretax is an integrated tax system based on information technology designed to simplify administrative processes, increase transparency, and accelerate tax services. This research uses a qualitative approach to analyze the effectiveness of Coretax in improving the handling of tax disputes as well as the technical and operational challenges encountered during implementation. The results indicate that Coretax enhances the efficiency and accountability of tax services, although there are still system-related issues that require continuous improvement. This study provides recommendations for strengthening technological infrastructure and human resource training to ensure the digitalization of taxation through Coretax runs optimally and supports national tax reform. Abstrak Penelitian ini mengkaji implementasi Sistem Inti Administrasi Perpajakan (Coretax) dalam digitalisasi sistem perpajakan Indonesia, dengan fokus studi kasus pada bidang keberatan, banding, dan pengurangan di Kantor Wilayah Direktorat Jenderal Pajak Jakarta Pusat. Coretax merupakan sistem perpajakan terintegrasi berbasis teknologi informasi yang dirancang untuk menyederhanakan proses administrasi, meningkatkan transparansi, dan mempercepat layanan perpajakan. Penelitian ini menggunakan pendekatan kualitatif untuk menganalisis efektivitas Coretax dalam memperbaiki proses penanganan sengketa pajak serta tantangan teknis dan operasional yang dihadapi selama implementasi. Hasil penelitian menunjukkan bahwa Coretax mampu meningkatkan efisiensi dan akuntabilitas pelayanan perpajakan, namun masih terdapat kendala sistem yang memerlukan perbaikan berkelanjutan. Studi ini memberikan rekomendasi untuk penguatan infrastruktur teknologi dan pelatihan sumber daya manusia agar digitalisasi perpajakan melalui Coretax dapat berjalan optimal dan mendukung reformasi perpajakan nasional. Kata Kunci: Coretax, Direktorat Jenderal Pajak, Sistem Perpajakan, Efektivitas
Pengaruh Gaya Kepemimpinan Terhadap Kinerja Pegawai Pada Kantor Wilayah Kementerian Hukum (KEMENKUM) Provinsi Bali Prastana, I Gede Krisna; Prabawati, Ni Putu Anik; Veratiani, Gek Aris
Socio-political Communication and Policy Review Vol. 2 No. 5 (2025)
Publisher : Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/shkr.281

Abstract

This study aims to analyze the influence of leadership style on employee performance at the Regional Office of the Ministry of Law (KEMENKUM) in Bali Province. Leadership style plays an important role in increasing work motivation, discipline, and employee productivity. The approach used is quantitative with an associative method. The results of the study indicate that leadership style has a positive and significant effect on employee performance. Other findings reveal that there is still a 2–3% absenteeism rate per month and an average of more than 100 instances of tardiness each month, indicating weaknesses in supervision and work discipline. The dominant democratic and affiliative leadership styles have not been fully effective in improving employee discipline. Therefore, this study recommends the importance of implementing a more assertive, adaptive, and balanced leadership style to drive optimal improvements in employee performance. Keywords: Bali Provience; Employee Performance; Leadership Style; Ministry of Law Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh gaya kepemimpinan terhadap kinerja pegawai pada Kantor Wilayah Kementerian Hukum (KEMENKUM) Provinsi Bali. Gaya kepemimpinan memegang peranan penting dalam meningkatkan motivasi kerja, kedisiplinan, serta produktivitas pegawai. Pendekatan yang digunakan adalah kuantitatif dengan metode asosiatif. Hasil penelitian menunjukkan bahwa gaya kepemimpinan berpengaruh positif dan signifikan terhadap kinerja pegawai. Temuan lain mengungkapkan bahwa masih terdapat 2–3% tingkat absensi per bulan serta ratarata lebih dari 100 kejadian keterlambatan setiap bulan, yang mengindikasikan masih lemahnya aspek pengawasan dan kedisiplinan kerja. Gaya kepemimpinan demokratis dan afiliatif yang dominan belum sepenuhnya efektif dalam meningkatkan kedisiplinan pegawai. Oleh karena itu, penelitian ini merekomendasikan pentingnya penerapan gaya kepemimpinan yang lebih tegas, adaptif, dan berimbang agar dapat mendorong peningkatan kinerja pegawai secara lebih optimal. Kata Kunci: Gaya Kepemimpinan; Kinerja Pegawai; Kementerian Hukum; Provinsi Bali
Implementasi Layanan Inovasi Samsat Keliling Dalam Meningkatkan Pelayanan Pembayaran Pajak Kendaraan Bermotor Di Kantor Samsat Bersama Denpasar Pangestu, Hanang Shadan; Wijaya, Komang Adi Sastra; Yudartha, I Putu Dharmanu
Socio-political Communication and Policy Review Vol. 2 No. 5 (2025)
Publisher : Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/shkr.282

Abstract

This study aims to analyze the implementation of the innovative mobile SAMSAT service (SAMSAT Keliling) in improving motor vehicle tax payment services at the Joint SAMSAT Office in Denpasar. This research employs a qualitative method with a descriptive approach. The study is based on Merilee S. Grindle’s policy implementation theory, which emphasizes two main aspects: the content of policy and the context of implementation. The findings indicate that the mobile SAMSAT service enhances public access, improves time efficiency, and encourages greater taxpayer compliance. Supporting factors in implementation include regulatory support, infrastructure readiness, and synergy among related institutions. Conversely, inhibiting factors include limited vehicle units, uneven distribution of information, and the continued use of unofficial brokers (calo) by some community members. Based on these findings, the study recommends increasing public outreach, adding more operational vehicles, and strengthening supervision to combat the use of brokers, in order to optimize service effectiveness. Abstrak Penelitian ini bertujuan untuk menganalisis implementasi layanan inovasi SAMSAT Keliling dalam meningkatkan pelayanan pembayaran Pajak Kendaraan Bermotor (PKB) di Kantor SAMSAT Bersama Denpasar. Jenis penelitian yang digunakan adalah penelitian kualitatif dengan pendekatan deskriptif. Teori yang digunakan dalam penelitian ini adalah teori implementasi kebijakan dari Merilee S. Grindle, yang menekankan pada dua aspek utama yaitu content of policy dan context of implementation. Hasil penelitian menunjukkan bahwa layanan SAMSAT Keliling memberikan kemudahan akses bagi masyarakat, meningkatkan efisiensi waktu, serta mendorong peningkatan kepatuhan wajib pajak. Faktor pendukung implementasi antara lain dukungan regulasi, infrastruktur, serta sinergi antarinstansi terkait. Sementara itu, faktor penghambat meliputi keterbatasan jumlah armada, persebaran informasi yang belum merata, dan keberadaan jasa calo yang masih dimanfaatkan sebagian masyarakat. Berdasarkan temuan tersebut, penelitian ini merekomendasikan peningkatan sosialisasi, penambahan unit kendaraan operasional, serta penguatan pengawasan terhadap praktik percaloan agar efektivitas layanan semakin optimal. Kata kunci: SAMSAT Keliling, Implementasi Kebijakan, Pajak Kendaraan Bermotor
Membangun Kebijakan Publik yang Tangguh: Pembelajaran dari Pandemi COVID-19 di Indonesia Kennedy, Alexander
Socio-political Communication and Policy Review Vol. 2 No. 5 (2025)
Publisher : Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/shkr.283

Abstract

This study seeks to evaluate whether Indonesia’s experience in facing the COVID-19 pandemic has led to a stronger and more resilient public policy formulation. It aims to explore how the crisis influenced cross-sector collaboration, transparency in communication, and flexibility in policymaking. Using a normative juridical approach, the research analyzes primary, secondary, and tertiary legal materials. This method enables a legal framework–based examination of policy responses and their evolution during and after the pandemic. The analysis reveals that the pandemic pushed the Indonesian government to improve inter-agency coordination, strengthen public communication strategies, and involve the community more actively in policymaking. These changes reflect an integration of lessons learned from the crisis into public policy principles such as transparency, good governance, and effective public service delivery. The experience of managing the COVID-19 crisis has shaped a more responsive, transparent, and inclusive approach to public policy formulation in Indonesia. This transformation enhances the country’s readiness to address future challenges through resilient governance practices. Keywords: Public Policy, Covid-19, Policy Flexibility, Legal Politics. Abstrak Penelitian ini bertujuan untuk mengevaluasi apakah pengalaman Indonesia dalam menghadapi pandemi COVID-19 telah menghasilkan perumusan kebijakan publik yang lebih kuat dan tangguh. Penelitian ini juga bertujuan untuk mengeksplorasi bagaimana krisis tersebut memengaruhi kolaborasi lintas sektor, transparansi dalam komunikasi, dan fleksibilitas dalam pembuatan kebijakan. Dengan menggunakan pendekatan yuridis normatif, penelitian ini menganalisis bahan hukum primer, sekunder, dan tersier. Pendekatan ini memungkinkan pemeriksaan respons kebijakan dan perkembangannya selama dan setelah pandemi berdasarkan kerangka hukum. Hasil analisis menunjukkan bahwa pandemi mendorong pemerintah Indonesia untuk meningkatkan koordinasi antar lembaga, memperkuat strategi komunikasi publik, dan melibatkan masyarakat secara lebih aktif dalam proses pembuatan kebijakan. Perubahan ini mencerminkan integrasi pelajaran yang diperoleh dari krisis ke dalam prinsip-prinsip kebijakan publik, seperti transparansi, tata kelola yang baik, dan pelayanan publik yang efektif. Pengalaman dalam mengelola krisis COVID-19 telah membentuk pendekatan perumusan kebijakan publik di Indonesia yang lebih responsif, transparan, dan inklusif. Transformasi ini meningkatkan kesiapan negara dalam menghadapi tantangan di masa depan melalui praktik pemerintahan yang tangguh.
Digital Transformation in Population Administration Services: Evaluating the Akudicari Application through Good Governance Principles Yolanda, Agnes Yosi; Wirantari, I Dewa Ayu Putri
Socio-political Communication and Policy Review Vol. 2 No. 5 (2025)
Publisher : Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/shkr.284

Abstract

This study investigates the digital transformation of population administration services in Indonesia, with a particular focus on the implementation of the Akudicari application at the Department of Population and Civil Registration (Disdukcapil) in Badung Regency, Bali. Population administration services, including the issuance of identity cards, family cards, and birth certificates, are fundamental to ensuring citizens’ legal identity and access to education, health, and social welfare. However, these services have long been constrained by bureaucratic inefficiencies, lengthy procedures, and the persistent problem of service brokerage. The emergence of information and communication technology (ICT) provides new opportunities to overcome these challenges through digital innovation. Akudicari, launched in 2022, represents a local government initiative to enhance efficiency and accountability by allowing citizens to track the progress of their documents online in real time. The study applies a qualitative descriptive method, utilizing interviews, observations, and document analysis to evaluate Akudicari in relation to the principles of good governance—transparency, accountability, efficiency, responsiveness, and public participation. The findings indicate that Akudicari has significantly improved service effectiveness by reducing processing time by nearly 30 percent, providing transparency through open access to real-time information, and minimizing the role of intermediaries in administrative procedures. At the same time, challenges persist, particularly in rural areas, where digital literacy remains low and internet connectivity is inconsistent. Disparities in the digital competencies of civil servants also hinder the optimal use of the application. The study concludes that Akudicari is not only a technological innovation but also an instrument of governance reform that strengthens the relationship between government and citizens. However, its long-term sustainability requires continuous system upgrades, regular staff training, and inclusive community outreach. By addressing these challenges, Akudicari can serve as a scalable model for digital public service delivery in other regions of Indonesia and contribute to global discussions on e-government transformation.
Implementasi Aplikasi Denpasar Prama Sewaka pada Pelayanan Publik di Kota Denpasar dalam Perspektif E-Government Riani, Ni Wayan; Wijaya , Komang Adi Sastra; Girindra, Ida Ayu Githa
Socio-political Communication and Policy Review Vol. 2 No. 5 (2025)
Publisher : Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/shkr.286

Abstract

This study aims to analyze the implementation of the Denpasar Prama Sewaka application in public services in Denpasar City using an e-government perspective. In addition to understanding how the Denpasar Prama Sewaka application is implemented, the author also explores how the government builds relationships with the public using an e-government perspective. This study uses qualitative research with a descriptive approach. Through qualitative research, the author will conduct research by understanding the subject's perspective, resulting in contextualization. The findings are broken down based on policy implementation indicators: organization, interpretation, and application. Furthermore, findings from an e-government perspective are divided into three categories: support, capacity, and value. From an organizational perspective, the author found overlapping employee structure in the management of the Denpasar Prama Sewaka application. In his interpretation, digital education and literacy need to be improved within the community, especially in Denpasar City, to avoid failures in the delivery of electronic-based services. Regarding the application, the public is sometimes confused about how to report complaints, given that there are two platforms: the website and the application. The findings from an e-government perspective include support, namely network support for the public so they can access the services provided in the Denpasar Prama Sewaka application. Furthermore, in terms of capacity, implementation shows a shortage of programmers, particularly in the ICT sector, which requires programming resources. Furthermore, in terms of value, this application is designed with a priority on complaint handling. The author's research concludes that the implementation of the Denpasar Prama Sewaka application has been quite successful, although public feedback still indicates the application is less responsive. Abstrak Penelitian ini bertujuan untuk menganalisis implementasi aplikasi Denpasar Prama Sewaka dalam pelayanan publik di Kota Denpasar menggunakan perspektif e-government. Disamping untuk mengetahui bagaimana implementasi dari aplikasi Denpasar Prama Sewaka, penulis juga menelusuri bagaimana pemerintah membangun hubungan dengan masyarakat dengan menggunakan perspektif e-government. Penelitian ini menggunakan jenis penelitian kualitatif dengan pendekatan deskriptif. Melalui jenis penelitian kualitatif penulis akan melakukan pencarian dengan memahami perspektif subjek sehingga menghasilkan suatu kontekstualisasi. Hasil temuan dipecah berdasarkan indikator implementasi kebijakan yaitu organisasi, interpretasi dan aplikasi. Kemudian temuan dalam perspektif e-government dibagi menjadi tiga yaitu support, capacity dan value. Hasil temuan dari sisi organisasi Dari sisi struktur pegawai, penulis menemukan adanya tumpang tindih pengelolaan aplikasi Denpasar Prama Sewaka. Dalam interpretasinya edukasi dan literasi digital perlu ditingkatkan dalam masyarakat khususnya di Kota Denpasar untuk menghindari kegagalan penyampaian layanan yang berbasis elektronik. Dari sisi aplikasi masyarakat terkadang masih bingung dalam melaporkan pengaduan, mengingat terdapat dua platform yakni menggunakan website dan aplikasi. Adapun penemuan dari perspektif e-government dari sisi support yaitu support jaringan kepada masyarakat agar dapat digunakan dalam mengakses layanan yang disediakan pada aplikasi Denpasar Prama Sewaka. Selanjutnya dari sisi capacity dalam implementasinya, terdapat kekurangan programmer terutama dibidang TIK yang memerlukan sumber daya programmer. Kemudian dari sisi value aplikasi ini di desain dengan mengutamakan sisi layanan aduan sebagai sisi yang diprioritaskan. Dari hasil penelitian yang penulis lakukan dapat disimpulkan bahwa implementasi aplikasi Denpasar Prama Sewaka telah berjalan cukup baik meskipun masih ditemukan respon masyarakat yang menyatakan aplikasi kurang responsif. Kata kunci: Implementasi, E-Government, Aplikasi Denpasar Prama Sewaka
Upaya UEFA dalam Internalisasi Norma Inklusivitas di Sepak Bola Eropa melalui Kampanye Equal Game Djati, Dave Matthew; Resen, Putu Titah Kawitri; Permana, Yedi Mulya
Socio-political Communication and Policy Review Vol. 2 No. 5 (2025)
Publisher : Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/shkr.287

Abstract

Penelitian ini mengkaji upaya UEFA dalam menanamkan norma inklusivitas di sepak bola Eropa melalui kampanye "Equal Game" yang diluncurkan pada tahun 2017. Kampanye ini bertujuan untuk melawan berbagai bentuk diskriminasi, termasuk rasisme, intoleransi agama, ketidaksetaraan gender, serta eksklusi berdasarkan disabilitas dan orientasi seksual. Dengan menggunakan kerangka "siklus hidup norma" yang mencakup tahap kemunculan, kaskade, dan internalisasi, studi ini menunjukkan bagaimana UEFA secara aktif bertindak sebagai "norm entrepreneur ". Kampanye "Equal Game" menjadi sarana utama untuk menyebarkan pesan inklusivitas secara luas melalui kompetisi besar, klub, dan pemain, sehingga menciptakan tekanan sosial untuk adopsi norma tersebut. Hasilnya, prinsip-prinsip inklusivitas telah berhasil diintegrasikan ke dalam regulasi formal UEFA, federasi nasional, dan kebijakan klub. Proses ini menandai adanya internalisasi norma. Meskipun demikian, penelitian ini juga menyoroti adanya tantangan signifikan. Terdapat resistensi terhadap norma ini yang berasal dari konteks politik dan budaya lokal, seperti ideologi nasional yang kuat di Prancis (laïcité) dan sentimen etno-nasionalis di Hungaria. Hasil penelitan menunjukkan bahwa meskipun kampanye "Equal Game" telah berhasil menanamkan norma inklusivitas dalam banyak aspek sepak bola Eropa, keberhasilan utamanya bergantung pada kemampuan untuk mengatasi berbagai bentuk resistensi yang terus muncul. Kata kunci : Inklusivitas, Difusi Noma, Equal Game Abstract This study examines UEFA's efforts to instill norms of inclusivity in European football through its "Equal Game" campaign, launched in 2017. The campaign aims to combat various forms of discrimination, including racism, religious intolerance, gender inequality, and exclusion based on disability and sexual orientation. Using a "norm lifecycle" framework encompassing the stages of emergence, cascade, and internalization, the study demonstrates how UEFA actively acts as a "norm entrepreneur." The "Equal Game" campaign has become a key vehicle for disseminating inclusivity messages widely through major competitions, clubs, and players, creating social pressure for the norm's adoption. As a result, inclusivity principles have been successfully integrated into UEFA's formal regulations, national federations, and club policies. This process marks the internalization of the norm. However, the study also highlights significant challenges. Resistance to this norm stems from local political and cultural contexts, such as the strong national ideology (laïcité) in France and ethno-nationalist sentiment in Hungary. The research findings suggest that while the “Equal Game” campaign has been successful in embedding norms of inclusivity in many aspects of European football, its ultimate success depends on the ability to overcome the various forms of resistance that continue to emerge.
Efektivitas Pelayanan Dalam Penerbitan Kartu Keluarga melalui Taring Dukcapil di Dinas Kependudukan dan Pencatatan Sipil Kota Denpasar Setyawan, I Wayan Dedi Darma; Prayana, I Kadek Rian; Wetarani, Ni Putu Karnhura
Socio-political Communication and Policy Review Vol. 2 No. 5 (2025)
Publisher : Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/shkr.288

Abstract

Population services, especially Family Card (KK) services, which are fast and efficient, have increased as the population of Denpasar City increases in 2024 to 673. 270 thousand people. In simplifying the administrative process, the Denpasar City Population and Civil Registration Office develops digital-based service innovations through the Taring Dukcapil program. However, in its implementation, several obstacles were found such as technical problems with the device, lack of socialization, limited employee competence, and unclear information. This research aims to understand the effectiveness of Family Card issuance services through Taring Dukcapil. The research uses a qualitative descriptive method with data collection techniques through observation, in-depth interviews, and documentation. Informants were selected purposively, and the analysis used Duncan's theory of effectiveness in Steers with indicators of purpose, integration and adaptation. The results of the study show that the service of issuing Family Cards through Taring Dukcapil is considered quite effective in simplifying the administrative process. Indicators of goals and adaptation have been achieved well, but the integration aspect is still not optimal, especially in terms of socialization and the availability of infrastructure. It is recommended that the Agency increase socialization activities to the community as well as maintain digital systems regularly and provide online assistance services such as call centers with officers who are responsive to technical obstacles. Abstrak Pelayanan kependudukan khusunya pelayanan Kartu Keluarga (KK) yang cepat dan efisien, mengalami peningkatan seiring meningkatnya jumlah penduduk Kota Denpasar pada tahun 2024 mencapai 673. 270 ribu jiwa. Dalam mempermudah proses administrasi, Dinas Kependudukan dan Pencatatan Sipil Kota Denpasar mengembangkan inovasi pelayanan berbasis digital melalui program Taring Dukcapil. Namun, dalam implementasinya, ditemukan beberapa kendala seperti gangguan teknis perangkat, kurangnya sosialisasi, keterbatasan kompetensi pegawai, serta ketidak jelasan informasi . Penelitian ini bertujuan untuk memahami efektivitas pelayanan penerbitan Kartu Keluarga melalui Taring Dukcapil. Penelitian menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara mendalam, dan dokumentasi. Informan dipilih secara purposive, dan analisis menggunakan teori efektivitas dari Duncan dalam Steers dengan indikator tujuan,integrasi dan adaptasi. Hasil penelitian menunjukkan bahwa pelayanan penerbitan Kartu Keluarga melalui Taring Dukcapil dinilai cukup efektif dalam mempermudah proses administrasi. Indikator tujuan dan adaptasi telah tercapai dengan baik, namun aspek integrasi masih kurang optimal, terutama dalam hal sosialisasi dan ketersediaan sarana prasarana. Disarankan agar Dinas meningkatkan kegiatan sosialisasi kepada masyarakat serta melakukan pemeliharaan sistem digital secara berkala dan menyediakan layanan bantuan online seperti call center dengan petugas yang responsif terhadap kendala teknis. Kata Kunci: Efektivitas Pelayanan, Kartu Keluarga, Taring Dukcapil, pelayanan publik
Strategi Badan Pendapatan Daerah (BAPENDA) Kota Denpasar Dalam Meningkatkan Kepatuhan Dan Kesadaran Wajib Pajak PBB P2 Ariningsih, Ni Made; Prabawati, Ni Putu Anik; Veratiani, Gek Aris
Socio-political Communication and Policy Review Vol. 2 No. 6 (2025)
Publisher : Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/shkr.293

Abstract

The Regional Revenue Agency (BAPENDA) of Denpasar City plays a significant role in managing and optimizing regional revenue. The main purpose of this research is to analyze the strategies implemented by BAPENDA Denpasar City in improving taxpayers’ compliance and awareness of Urban and Rural Land and Building Tax (PBB-P2). This study employs a qualitative method with a descriptive approach, using data collection techniques through documentation, observation, and interviews. The analysis is based on the Strategic Management Theory proposed by Wheelen and Hunger, which includes several indicators: (1) Environmental Analysis, (2) Strategy Formulation, (3) Strategy Implementation, and (4) Evaluation and Control. The results indicate that BAPENDA’s strategies to enhance taxpayers’ compliance and awareness of PBB-P2, when viewed through the indicators of Environmental Analysis, Strategy Formulation, and Evaluation and Control, have not been optimally implemented. This condition is caused by unutilized opportunities and strengths, as well as threats and weaknesses that have not been adequately addressed. Meanwhile, the SWOT analysis by Freddy Rangkuti (Strengths, Weaknesses, Opportunities, and Threats) produces several strategic recommendations, including: (1) enhancing and expanding administrative service features on the PAGI Denpasar application and mobile service units; (2) developing a reliable and integrated system to assist BAPENDA in monitoring land and building ownership data; (3) conducting PBB-P2 tax education through social media and establishing information booths at public events such as Denfest; and (4) actively organizing training programs or workshops while strengthening coordination among divisions and across sectors with community leaders (kaling/kadus). Abstrak BAPENDA Kota Denpasar berperan didalam pengelolaan dan mengoptimalkan penerimaan daerah. Tujuan pokok dari penelitian ini untuk menganalisa mengenai strategi yang dijalankan BAPENDA Kota Denpasar dalam meningkatkan kepatuhan dan kesadaran wajib pajak PBB P2. Metode penelitian yang digunakan kualitatif, pendekatan deskriptif dengan teknik pengumpulan data melalui dokumentasi, observasi, dan wawancara. Teori yang digunakan menganalisa yaitu teori Manajemen Strategi berdasarkan teori Wheelen dan Hunger adapun beberapa indikatornya yang meliputi (1) Analisa Lingkungan, (2) Formulasi Strategi, (3) Implementasi Strategi, (4) Evaluasi dan Pengendalian. Hasil penelitian bahwasanya strategi peningkatan kepatuhan dan kesadaran wajib pajak PBB P2 yang dilakukan BAPENDA dilihat pada indikator Analisa Lingkungan, Formulasi Strategi, serta Evaluasi dan Pengendalian belum terlaksana secara optimal. Hal tersebut disebabkan peluang dan kekuatan belum termanfaatkan, kemudian ancaman dan kelemahan belum tertangani secara maksimal dan menyeluruh. Sementara itu analisa SWOT dari Freddy Rangkuti (Strengths, Weakness, Opportunities, and Threats) menghasilkan rumusan strategi dengan kegiatan diantaranya: (1) peningkatan dan memperluas fitur-fitur layanan administrasi pada aplikasi PAGI Denpasar dan layanan Mobil Keliling, (2) pembuatan sistem handal yang terintegrasi yang membantu BAPENDA memantau data kepemilikan objek PBB, (3) edukasi pajak PBB P2 memanfaatkan media social dan membuat booth layanan informasi di event-event seperti Denfest, (4) aktif mengadakan pelatihan ataupun bimtek dan menguatkan koordinasi antar bidang dan lintas sektor kaling/kadus. Kata Kunci: Kepetuhan dan Kesadaran Wajib Pajak, PBB P2, SWOT, Manajemen Strategi
Implementasi Kebijakan e-Samsat dalam Meningkatkan Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Denpasar Narayana, Anak Agung Ngurah Satya; Wijaya, Komang Adi Satra; Gek Aris Veratiani
Socio-political Communication and Policy Review Vol. 2 No. 6 (2025)
Publisher : Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/shkr.295

Abstract

This study, entitled “Implementation of the e-Samsat Policy in Improving the Compliance of Motor Vehicle Taxpayers in Denpasar City”, is based on the phenomenon of increasing motor vehicle ownership in Denpasar that is not accompanied by a proportional rise in taxpayer compliance. The e-Samsat program was introduced as a digital innovation to simplify motor vehicle tax payments and to enhance the effectiveness of public services.The aim of this research is to analyze the implementation of the e-Samsat policy in Denpasar City using Merilee S. Grindle’s implementation model, which emphasizes the content of policy and context of implementation. This study applies a descriptive qualitative method with data collected through interviews, observation, and documentation at the UPTD Joint Samsat Office of Denpasar City.The findings indicate that the implementation of e-Samsat has generally run well, supported by regulations, inter-agency coordination, and the readiness of implementers. The level of compliance among implementers is high, and responses to the policy are positive, as the system is considered transparent and user-friendly. However, challenges remain in the form of low digital literacy among the public, limited socialization, and certain technical issues with the application.In conclusion, the implementation of the e-Samsat policy in Denpasar has successfully improved the accessibility and efficiency of motor vehicle tax payments. Nevertheless, its effectiveness in significantly increasing taxpayer compliance has not yet reached its optimal level. Therefore, further improvements are required in public outreach, capacity building for implementers, and the development of supporting technological infrastructure to create more inclusive and sustainable public services. Abstrak Penelitian ini berjudul “Implementasi Kebijakan e-Samsat dalam Meningkatkan Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Denpasar”. Latar belakang penelitian didasari oleh fenomena meningkatnya jumlah kendaraan bermotor di Kota Denpasar yang tidak diimbangi dengan peningkatan kepatuhan wajib pajak. Program e-Samsat hadir sebagai inovasi digital untuk mempermudah pembayaran pajak kendaraan bermotor dan meningkatkan efektivitas pelayanan publik. Penelitian ini bertujuan untuk menganalisis implementasi kebijakan e-Samsat di Kota Denpasar melalui penggunaan model implementasi kebijakan Merilee S. Grindle yang didasari analisa faktor content of policy dan context of implementation. Penelitian ini menggunakan metode kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi di UPTD PPRD Samsat Kota Denpasar. Hasil penelitian menunjukkan bahwa implementasi e-Samsat telah berjalan dengan cukup baik, didukung oleh kebijakan, alur koordinasi instansi pemerintah yang sesuai, serta kesiapan para pelaksana dalam menjalankan tugas. Tingkat kepatuhan pelaksana tinggi dan respon terhadap kebijakan positif, karena sistem dinilai transparan dan mempermudah pelayanan. Namun, masih terdapat hambatan berupa rendahnya tingkat literasi digital masyarakat, kurangnya unsur sosialisasi terkait program pelayanan, serta kendala yang menghambat implementasi kebijakan. Kesimpulan penelitian ini adalah implementasi kebijakan e-Samsat di Kota Denpasar berhasil meningkatkan aksesibilitas dan efisiensi pembayaran pajak kendaraan bermotor, tetapi efektivitasnya dalam meningkatkan kepatuhan wajib pajak belum maksimal. Oleh karena itu, diperlukan peningkatan sosialisasi, penguatan kapasitas pelaksana, serta pengembangan infrastruktur teknologi untuk mewujudkan layanan publik yang lebih inklusif dan berkelanjutan. Kata Kunci: Implementasi Kebijakan, e-Samsat, Kepatuhan Wajib Pajak, Kendaraan Bermotor, Kota Denpasar.