Implementation of the Regulation of the Mayor of Bandar Lampung Number 18 of 2014 Concerning Procedures for Collecting Billboard Tax in the City of Bandar Lampung

Abstract

This study examines the implementation of Bandar Lampung Mayor Regulation No. 18 of 2014, which outlines procedures for collecting billboard taxes in Bandar Lampung City, focusing on the role of human resources in ensuring effective policy execution. Using a qualitative research design with a descriptive analysis approach, data were collected through interviews with key informants from the Regional Tax and Retribution Service Agency and document analysis. The research highlights four critical factors: communication, disposition, human resources quality, and bureaucratic structure. Effective communication is essential for aligning leaders and employees, while the disposition of employees, influenced by their motivation and understanding of responsibilities, is key to successful implementation. The study also emphasizes the importance of skilled human resources, supported by training and education, in enhancing the effectiveness of tax collection. Additionally, the bureaucratic structure, with its centralized authority and structured processes, plays a crucial role in policy execution, though it may also present challenges in managing decision-making and information flow. The findings stress the need for improved communication, better-trained personnel, and a more adaptable organizational structure to optimize the implementation of the regulation and contribute to regional development.