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MODEL PUBLIC SERVICE MOTIVATION DALAM PELAYANAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DIKABUPATEN BANYUASIN

This research is motivated by the problem of rural and urban land and building tax (PBB-P2) services. The original regional income (PAD) of Banyuasin Regency in 2018 and 2019 between the target and realization experienced an increase and exceeded the target set by the Banyuasin Regency Regional Revenue Agency, but in 2020 to 2022 for 3 years between the target and realization experienced a decrease and did not reach the set target. Meanwhile, tax data, especially rural and urban land and building tax (PBB-P2) from the target and realization data of PBB-P2 Banyuasin Regency from 2018-2022 could not reach the set target. The purpose of this study was to identify, describe, and analyze PBB-P2 tax services in Banyuasin Regency, public service motivation practices in PBB-P2 tax services, bureaucratic behavior in PBB- P2 service PSM practices, supporting and inhibiting factors in PBB-P2 tax services, and establishing a PSM model for PBB-P2 tax services in Banyuasin Regency. This study used a qualitative approach. The results found that PBB-P2 services were procedurally compliant, but obstacles persisted. PSM practices demonstrated prosocial motivation, but were not yet optimal. Bureaucratic behavior adhered to standard operating procedures (SOPs), was communicative but uneven, and required increased training capacity and digital system support. Professionalism and PSM needed to be strengthened and mutually supported to optimize and responsive services. The authors' recommendation for PSMis an ethical-prosocial public service motivation model that reflects ethical and prosocial motivation while also considering performance and service gaps.

Availability
#
Central Library (Reference) T1902652025
T190265
Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1902652025
Publisher
Indralaya : Prodi Doktor Administrasi Publik, Fakultas Ilmu Sosial dan Ilmu Politik Universitas Sriwijaya.,
Collation
xxii, 338 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
352.440 7
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
Pajak bumi dan bangunan
Prodi Doktor Administrasi Publik
Specific Detail Info
-
Statement of Responsibility
Other version/related
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