Additional Performance-Based Employee Income Policy at the Lampung Provincial Revenue Agency

Abstract

The determination of additional employee income at the Lampung Province Regional Revenue Agency is currently based on attendance, which overlooks actual performance. This policy often leads to system manipulation, such as the use of technology to fabricate attendance records, resulting in negative impacts on public trust and the achievement of motor vehicle tax revenue targets. This study proposes a policy transformation towards a performance-based system to enhance accountability, employee productivity, and public service effectiveness. The research employs a Soft System Methodology (SSM) approach, involving in-depth interviews with policymakers and relevant stakeholders. The findings indicate that a performance-based approach is more aligned with achieving organizational goals and improving taxpayer compliance. This policy transformation is expected to increase regional revenue and overall public service quality.