Community Inclusivity and Accessibility in Tax Payments in Southwest Papua Province

Raynold Kaotjil ()
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Raynold Kaotjil: Hasanuddin University, Department of Administrative Sciences, Faculty of Social and Political Sciences

A chapter in Proceedings of the 2nd International Conference on Administrative Science (ICAS 2024), 2025, pp 912-922 from Springer

Abstract: Abstract This study aims to analyze how Community Inclusiveness and Accessibility in Tax Payment in Southwest Papua Province. This research method uses a qualitative approach with a research design, namely a case study. The data sources in this study are primary data and secondary data which are obtained through observation, interviews and documentation studies. This study uses the theory of Participation Process Implementation put forward by the OECD (2022) which emphasizes the importance of two main indicators, namely inclusivity and accessibility. The types of taxes applied in Southwest Papua Province include Motor Vehicle Tax, Motor Vehicle Fuel Tax, Motor Vehicle Name Return Duty Tax, Cigarette Tax, Surface Water Tax, and Non-Metallic Mineral Tax. Although there are various types of taxes, the level of taxpayer compliance is still low, especially because there is no online tax payment facility. The process of tax payment inclusivity in Southwest Papua Province still faces challenges, especially in mapping taxpayer groups and lack of socialization regarding tax obligations. Although accessibility through Samsat offices and drive-thru services are quite good, the lack of online payment facilities is the main obstacle. The government is planning several efforts to improve tax payment compliance. This effort is expected to encourage community participation in fulfilling their tax obligations.

Keywords: Inclusivity; Accessibility; Taxes (search for similar items in EconPapers)
Date: 2025
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DOI: 10.2991/978-94-6463-791-5_89

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