Tax Administration Based on Good Governance in Bangli Regency

Ni Wayan Widhiasthini, Ni Kadek Winda Yanti, Nyoman Subawa and Nyoman Sridiva Dian Prabarini
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Ni Wayan Widhiasthini: Universitas Pendidikan Nasional
Ni Kadek Winda Yanti: Universitas Pendidikan Nasional
Nyoman Sridiva Dian Prabarini: Universitas Diponegoro

International Journal of Research and Innovation in Social Science, 2024, vol. 8, issue 8, 488-497

Abstract: This study aimed at comprehending the implementation of good governance-based tax administration in Bangli Regency, focusing on examining the dynamics of implementing Samsat Kerti as a public policy product, as well as innovation from regional governments. This study employs qualitative research in a descriptive manner and a post positivist perspective, conducted in Bangli Regency. Data was collected through in-depth interviews, observations, and document analysis. Informants are purposively chosen. This research found the adoption of Samsat Kerti to optimize state income from the motor vehicle tax element, which refers to the Bangli Regency government’s geographical limits. It concluded that Samsat Kerti, a form of tax administration reform based on good governance, can help the Bangli Regency Government overcome the different hurdles it may overcome. Meanwhile, the study implications are demonstrated by the fact that motor vehicle taxes are one of the primary sources of tax revenue, both practically and theoretically.

Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:bcp:journl:v:8:y:2024:i:8:p:488-497

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