Implementation of the Policy on Elimination of Administrative Sanctions for Motor Vehicle Tax at the Technical Implementation Unit for Regional Revenue V of Banggai Regency

Rian Agustian; Mustainah Mustainah; Nawawi Natsir; Sasterio Sasterio

doi:10.59261/jlsp.v4i4.271

Authors

Rian Agustian Universitas Tadulako
Mustainah Universitas Tadulako
Nawawi Natsir Universitas Tadulako
Sasterio Universitas Tadulako

DOI:

https://doi.org/10.59261/jlsp.v4i4.271

Keywords:

policy implementation, public service transformation

Abstract

Background: Outstanding Motor Vehicle Tax (Pajak Kendaraan Bermotor [PKB]) arrears remain a challenge in Banggai Regency, while administrative-sanction waiver programs are intended to reduce taxpayers’ financial burdens, improve compliance, and support regional revenue. However, revenue targets were not achieved during 2020–2024, indicating a gap between policy objectives and actual fiscal and compliance outcomes.

Objective: This study analyzes the implementation of the Motor Vehicle Tax administrative-sanction waiver policy and its relationship to public-service transformation at the Region V Regional Revenue Technical Implementation Unit in Banggai Regency. The policy framework includes Governor Regulation No. 51 of 2022, its 2023 implementing update, and the 2025 expansion covering outstanding principal tax arrears and administrative sanctions.

Methods: A descriptive qualitative case-study approach was employed. Seven informants were purposively selected from implementing agencies and among taxpayers. Data were collected through observation, in-depth interviews, and documentation and were analyzed through data condensation, data presentation, and conclusion drawing and verification.

Results: Based on the Van Meter and Van Horn model, policy implementation remains suboptimal due to incomplete achievement of policy targets, limited public outreach, resource and infrastructure constraints, organizational adaptability, interorganizational communication, and uneven socioeconomic conditions. Community compliance behavior also influences whether temporary tax relief results in sustained tax compliance and service transformation.

Conclusion: The waiver program improves service responsiveness but has not consistently achieved optimal implementation or revenue targets. Stronger public outreach, service capacity, interagency coordination, and longitudinal evaluation of post-waiver compliance are recommended.

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