Transformation of Motor Vehicle Tax Payment Services Based on Village-Owned Enterprises
Keywords:
Policy Implementation, Motor Vehicle Tax, Public ServiceAbstract
This study aims to analyze the implementation of the Motor Vehicle Tax Payment Service Policy through Village-Owned Enterprise. A qualitative approach with a descriptive research design was employed to obtain a comprehensive understanding of the policy implementation process. Data were collected through in-depth interviews, field observations, and document analysis involving officials of the Regional Revenue Management, Village-Owned Enterprise administrators, village government representatives, and service users. Data analysis was conducted using the interactive model developed by Miles and Huberman, while the implementation process was examined through the Policy Implementation Theory proposed by George C. Edward III, which emphasizes communication, resources, disposition, and bureaucratic structure as the key determinants of implementation success. The findings indicate that the policy has been implemented relatively effectively and has improved public access to motor vehicle tax payment services. Communication and bureaucratic structure were found to support policy implementation through socialization activities, inter-organizational coordination, and simplified service procedures. Nevertheless, challenges remain in terms of resource capacity and implementer disposition, particularly regarding institutional support, organizational capability, and incentive provision for policy implementers. Furthermore, low public awareness of tax obligations continues to hinder the achievement of policy objectives. Therefore, strengthening institutional capacity, enhancing stakeholder support, expanding public outreach programs, and improving administrative efficiency are essential to increasing the effectiveness and sustainability of the Motor Vehicle Tax Payment Service Policy through Village-Owned Enterprises.
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