INOVASI PELAYANAN PEMBAYARAN PAJAK KENDARAAN BERMOTOR MELALUI SAMBEL BAJAK (SAMBIL BELANJA BAYAR PAJAK) DI BADAN PENDAPATAN DAERAH PROVINSI JAWA TIMUR
Abstract
Badan Pendapatan Daerah Provinsi Jawa Timur menciptakan sebuah inovasi pelayanan dalam bidang pembayaran pajak kendaraan bermotor melalui Sambel Bajak (Sambil Belanja Bayar Pajak), dikarenakan masih banyaknya masyarakat yang kesulitan guna melaksanakan pembayaran pajak kendaraan bermotor tahunan karena terbentur jam kerja. Inovasi ini bertujuan untuk mempermudah wajib pajak dalam membayarkan pajak tahunan kendaraan bermotor di Indomaret/Alfamart selain itu bisa mencetak sendiri tanda bukti pembayaran yang sah (TBPKP). Tujuan dari penelitian ini yakni guna memberikan deskripsi terkait inovasi pelayanan pembayaran pajak kendaraan bermotor melalui Sambel Bajak (Sambil Belanja Bayar Pajak) di Badan Pendapatan Daerah Provinsi Jawa Timur. Jenis penelitian yang digunakan dalam penelitian ini adalah deskriptif dengan menggunakan pendekatan kualitatif. Fokus yang digunakan dalam penelitian adalah teori komponen kemampuan inovasi menurut Emery (2016) yaitu innovative culture (budaya inovasi), leadership (kepemimpinan), expert knowledge (pengetahuan ahli), stakeholder engagement (keterlibatan pemangku kepentingan), innovative work design (desain kerja yang inofatif). Teknik sampling yang digunakan pada penelitian ini yaitu purposive sampling atas dasar kesesuaian serta keterlibatan dalam inovasi Sambel Bajak (Sambil Belanja Bayar Pajak).Teknik pengumpulan data dilakukan melalui wawancara, observasi dan dokumentasi. Teknik analisis data yang dilakukan dalam penelitian ini adalah menurut Milles dan Huberman (dalam Sugiyono, 2016) yaitu dengan pengumpulan data, reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa inovasi Sambel Bajak (Sambil Belanja Bayar Pajak) mendapatkan respon yang baik dari masyarakat Jawa Timur, meskipun ada beberapa hambatan yang terjadi. Pada indikator pertama yaitu innovative culture (budaya inovasi) yang telah diterapkan pada saat melaksanakan pekerjaan seperti memberikan ide-ide dan masukan yang baru. Indikator kedua yaitu leadership (kepemimpinan) yang memiliki peran cukup besar dalam pelaksanaan kegiatan agar berjalan sesuai dengan tujuan yang telah ditetapkan. Indikator ketiga yaitu expert knowledge (pengetahuan ahli) yang menunjukan penanggung jawab dan pelatihan serta bimbingan teknis yang diberikan kepada pegawai guna menunjang kemampuan. Indikator keempat yaitu stakeholder engagement (keterlibatan pemangku kepentingan) yang terdiri dari beberapa instansi guna memperlancar dan mendukung kegiatan. Indikator kelima yaitu innovative work design (desain kerja yang inovatif) yang sudah dijalankan dengan baik dan mengalami perubahan dalam pemberian pelaksanaan pelayanan yang dimana lebih memudahkan masyarakat dalam penggunaannya.
Kata Kunci : Pelayanan Publik, Inovasi Pelayanan, Sambel Bajak
The Regional Revenue Agency of East Java Province created a service innovation in the field of motor vehicle tax payments through Sambel Bajak (while shopping pay tax), because there are still many people who have difficulty paying the annual motor vehicle tax due to working hours. This innovation aims to make it easier for taxpayers to pay annual motor vehicle taxes at Indomaret/Alfamart besides being able to print their own valid proof of payment (POTPO). The purpose of this study is to describe the innovation of motor vehicle tax payment services through Sambel Bajak (while shopping pay tax) in the Regional Revenue Agency of East Java Province. This type of research used in this research is descriptive using a qualitative approach. The focus used in the research is the component theory of innovation ability according to Emery (2016), namely Innovative Culture, Leadership, Expert Knowledge, Stakeholder Engagement, Innovative Work Design innovative). The sampling technique used in this study is purposive sampling on the basis of suitability and involvement in the innovation of Sambel Bajak (while shopping pay tax). Data collection techniques are carried out through interviews, observation and documentation. The data analysis technique used in this study is according to Milles and Huberman (in Sugiyono, 2016), namely by collecting data, reducing data, presenting data and drawing conclusions. The results of this study indicate that the innovation of Sambel Bajak (While Shopping Pay Taxes) gets a good response from the people of East Java, even though there are several obstacles that occur. The first indicator is the innovative culture that has been applied when carrying out work, such as providing new ideas and input. The second indicator is leadership which has a big enough role in the implementation of activities so that they run according to the stated goals. The third indicator is expert knowledge which shows the person in charge and training and technical guidance provided to employees to support their abilities. The fourth indicator is stakeholder engagement which consists of several agencies in order to facilitate and support activities. The fifth indicator is innovative work design that has been well executed and has undergone changes in the provision of services which make it easier for the public to use it.
Keywords: Public Service, Service Innovation, Sambel Bajak
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