JManagER Journal of Management.
E-Business & Entrepreneurship Research Vol.
04 No.
Implementation of Internal Control System In Realizing Good Government Governance (Study On Motor Vehicle Tax Management In Tana Toraja Samsat Offic.
Inggrid Layuk Lebang.
Oktavianus Pasoloran.
Paulus Tangke.
1,2,.
Accounting Department.
Atma Jaya Makassar University Tanjung Alang No.
lebanginggrid@gmail.
, pasolorano@gmail.
ptangke@yahoo.
ABSTRACT
The purpose of this study is to determine the implementation and contribution of the internal control system to realize good government governance in the context of motor vehicle tax management at the Tana Toraja SAMSAT Office, and taxpayers' understanding of motor vehicle tax management at the Tana Toraja SAMSAT Office.
This study was motivated by the problems/challenges faced, such as challenges in tax collection that often hinder the management of motor vehicle taxes, limited human resources, understanding and practice of internal control in the office that is not yet optimal, so that it often hinders the achievement of office goals as well as the management of motor vehicle taxes that is not yet optimal.
This study uses a qualitative approach with qualitative descriptive data analysis, an interpretive paradigm with a case study research method.
Data collection by interviewing the Tana Toraja SAMSAT Office and taxpayers, then observation, and documentation.
The results of the study at the Tana Toraja SAMSAT Office showed that the implementation of the internal control system was at maturity level 3 'defined' indicating that the agency was able to define its performance, but the implementation of control was not yet effective.
Furthermore, the implementation of the internal control system based on the maturity of the SPIP implementation which is at level 3 is "defined" in the realization of the principle of good government governance where the principle of transparency is in the high category (Information is starting to be widely available and the reporting system is getting cleare.
, the principle of participation is in the medium category (Participation is starting to increase and there is a mechanism for receiving feedbac.
, and the principle of accountability is in the high category (Accountability is clear, audits and controls are implemented Regarding taxpayers' understanding of motor vehicle tax management based on their experience, they generally feel satisfied and effective.
Keywords: Internal control system, good government governance, motor vehicle tax management INTRODUCTION The internal control system is currently a critical component in good organizational governance, considered a fortress in maintaining the effectiveness and efficiency of management, protecting assets, and ensuring compliance with laws and regulations.
The internal control system is like a sensitive nerve in detecting and responding to problems before they become critical.
The internal control system in government is not only about rules and regulations, but also a promise to the public that every nominal amount of tax money they spend will be guarded and managed with integrity by the administrators, ensuring that there is no room for corruption, waste, or abuse of power that can damage public trust.
Kastowo .
argues that the economic crisis in 1997 made the public aware that without control, government administration can easily fall into the problem of corruption, collusion, and nepotism (KKN).
Therefore, this awareness becomes a formal confirmation of the implementation of the internal control system in the government in full, with the president establishing Government Regulation JManagER Journal of Management.
E-Business & Entrepreneurship Research Vol.
04 No.
Number 60 of 2008 concerning the Government Internal Control System which requires ministers, heads of institutions, governors, regents, and mayors to implement the government internal control system in their environment, which consists of five elements, namely the control environment, risk assessment, control activities, information and communication, and internal control monitoring.
The Government Internal Control System is adopted from the internal control concept issued by the Internal Control Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
COSO has basic principles of risk management and good internal control are needed for the long-term success of all organizations.
According to COSO .
internal control is a process influenced by directors, management, and other personnel, designed to provide assurance regarding the achievement of objectives related to operations, reporting, and compliance.
With this, the organization not only builds a defensive wall, but also instills a culture of accountability and responsibility that is the basis for the growth of good government governance.
Currently, good government governance is associated with the need for good governance, which is one of the popular themes in government due to the complexity of the problems (Hidayat & Irvanda.
Good government governance developed from a set of principles and policies first introduced by the World Bank .
in connecting and assisting developing countries.
The IMF .
states that good governance in all its aspects is by ensuring the supremacy of law, achieving efficiency and accountability in the public sector, and eradicating rampant corruption.
In addition to the important elements from the perspective of good governance.
UNDP .
also supports eight attributes: political participation, supremacy of law, transparency, responsiveness, consensus, equality and inclusiveness, efficiency and effectiveness, and accountability.
From the various principles, ideas and conditions put forward by these international organizations, good government governance was born.
Good government governance is also about how society is treated not only as customers or consumers, but as citizens who have the right to hold the government accountable for actions that are successfully implemented or not.
The demand for efficiency in the public sector must not be allowed to result in poor service.
When there is poor service, citizens have the right to protest and demand accountability.
Many people think that the fundamental problems in Indonesia will be solved if the government returns to the right path.
Good government governance is like a compass that directs the government's ship through various storms such as corruption and injustice, towards the port of prosperity and justice which is the government's promise to the people that the government works for them, not the other way around.
Without good government governance, the government becomes nothing more than a group of individuals seeking their own profit.
With good government governance, the government has a direction for positive change as well as sustainable development.
One of the vital sectors in the implementation of the internal control system is tax management, especially motor vehicle tax, the management of which must be carried out effectively and efficiently and is a significant source of regional income.
The SAMSAT Office is a government agency engaged in the field of motor vehicle tax services.
There are several problems/challenges faced, such as challenges in tax collection which often hinder the management of motor vehicle tax, limited human resources, understanding and practice of internal control in the office that is not yet optimal, so that all of that often hinders the achievement of office goals as well as the management of motor vehicle tax which is not yet optimal.
The implementation of the internal control system to the maximum is expected to be a solution to overcome these problems while encouraging the realization of good government For this reason, researchers are interested in conducting research entitled "Implementation of Internal Control Systems in Realizing Good Government Governance (Study on Motor Vehicle Tax Management At the Tana Toraja SAMSAT Offic.
Ay.
THEORETICAL BASIS
1 Elements of the Internal Government The elements of internal government are crucial for a well-functioning society.
Their importance stems from their role in ensuring accountability and transparency as well as efficient dan effective of service delivery.
Strong internal controls and audit systems help to prevent corruption and misuse of public funds while transparency in government operations fosters public trust and allows citizens to hold their leaders accountable.
In addition of well-defined policies and procedures enable government agencies to deliver services efficiently and effectively.
JManagER Journal of Management.
E-Business & Entrepreneurship Research Vol.
04 No.
Proper fiscal management ensures that public resources are used wisely.
Government Regulation Number 60 of 2008 concerning indicators or elements of the Government Internal Control System, namely:
Control Environment Risk Assessment Control Activities Information and Communication Internal Control Monitoring 2 Principles of Good Government Governance Good governance is essential for the effective and ethical operation of any government.
It fosters stability, promotes development, and ensures that the needs of citizens are met.
Good governance demands that public officials be held responsible for their actions.
This prevents corruption and ensures that resources are used wisely and builds public trust, as citizens know that their leaders are answerable to them.
Engaging citizens in the political process ensures that government policies reflect the needs and priorities of the population.
The basic principles of good government governance are:
Transparency is transparent/open in government management.
Participation is democratic decision-making, recognition of human rights, freedom of the press and freedom of opinion.
Accountability is the obligation to answer and report on tasks/mandates entrusted to be held responsible for the success or failure of the tasks/mandates given, must be fulfilled and if not fulfilled, sanctions can be imposed.
3 Tax Collection Theory Tax collection theory encompasses a range of principles and concepts that explain how taxes should be levied and collected.
It delves into the economic, social, and political factors that influence tax systems.
The tax collection theory are:
Bearing Force Theory Everyone's tax burden is the same, meaning that taxes are paid according to each person's carrying capacity.
To measure it, there are two approaches, namely:
The objective element is looking at the amount of income/wealth that a person has.
The subjective element is paying attention to the magnitude of material needs that must be met.
Purchasing Power Theory Collecting taxes means attracting the purchasing power of community households for state households and will be channeled back to the community in the form of maintenance or development, so that the interests of the entire community are prioritized.
Devotion Theory.
As devoted citizens, people must realize that paying taxes is an obligation.
The principle of equality according to Smith .
is that taxes must be fair, even and there must be no discrimination in their collection.
RESEARCH METHODS
This study uses a qualitative method using an interpretive paradigm, and a case study research The researcher chose an interpretive paradigm with a case study research method which is expected to produce data with a deep understanding of the implementation and contribution of the internal control system in achieving good government governance, and taxpayer understanding regarding motor vehicle tax governance at the Tana Toraja SAMSAT Office.
The primary data in this study are the informants who will be interviewed, namely the Tana Toraja SAMSAT Office and taxpayers who will provide information related to the problems to be discussed in this study.
Secondary data in this study are supporting data that will be taken from the Tana Toraja SAMSAT office, such as data related to job descriptions, office vision and mission, along with other sources through books, articles, and others.
The analysis method in this study uses a qualitative descriptive method that aims to describe/describe comprehensively the social reality and various phenomena that are the subject and JManagER Journal of Management.
E-Business & Entrepreneurship Research Vol.
04 No.
object of the study, so that the characteristics and nature of the phenomena studied will be described in In this study, the researcher will describe the implementation and contribution of the internal control system in achieving good government governance, and taxpayer understanding regarding motor vehicle tax governance at the Tana Toraja SAMSAT Office.
The first instrument in the study is the researcher, the second is the interview guide.
This guide contains information on the source data and a list of questions asked.
Then the stationery, including books and pens to record important data during interviews or observations .
Taking pictures and sound in data collection .
also uses a camera for photography and a cellphone recorder as a recording device.
The research was conducted at the Tana Toraja SAMSAT Office (Tana Toraja Regional Revenue Uni.
on Jl.
Sitarda No.
106 Makale.
Tana Toraja Regency.
South Sulawesi Province.
In this study, the researcher will interview the Tana Toraja SAMSAT Office and taxpayers.
Researchers will directly observe activities at the research location that are related to the problems to be discussed in the research and researchers will search for information from sources related to the problem to be discussed.
RESULT AND DISCUSSION
1 Tana Toraja SAMSAT Office SAMSAT Tana Toraja (UPT Revenue of Tana Toraja Regio.
is an integrated cooperation system between the Provincial Revenue Agency, the Police and PT Jasa Raharja (Perser.
in the service of issuing STNK (Vehicle Registration Certificat.
linked to the inflow of money into the state treasury either through Motor Vehicle Tax (PKB).
Motor Vehicle Transfer Fee, and Compulsory Contribution to Road Traffic Accident Fund (SWDKLLJJ), which is carried out at one office called " Joint SAMSAT Office".
In this case, the Regional Revenue Agency determines and collects Motor Vehicle Tax (PKB) and Motor Vehicle Transfer Fee (BBN-KB), the Police which has the function of issuing STNK and PT Jasa Raharja in managing Compulsory Contribution to Road Traffic Accident Fund (SWDKLLJ).
The Tana Toraja SAMSAT Office is located in Tana Toraja Regency, precisely at Jl.
Tritura No.
106 Makale.
SAMSAT Tana Toraja has existed since 2005, one of which is based on Regional Autonomy.
All service activities were carried out at the South Sulawesi Governor's Office located in Makassar City before the Regional Autonomy Law in 1999.
With the Regional Autonomy and renewal in 2004, the agency gradually opened offices in each Regency of South Sulawesi.
Vision and Mission of the Tana Toraja SAMSAT Office The following is the Vision and Mission of the Tana Toraja SAMSAT Office:
Vision "Realizing the Maximum Increase in Regional Income through a Clean.
Orderly.
Transparent.
Accountable, and Innovative Regional Income Management System Mission Increase Regional Original Income (PAD) by around 13% per year and total Regional Income by around 20% per year Increasing the capacity, effectiveness and efficiency of work units in order to provide excellent quality in tax services.
Creating male and female civil servants who are capable, reliable, honest, responsible and professional in managing regional income.
Realizing a transparent and accountable regional revenue management system and procedures.
JManagER Journal of Management.
E-Business & Entrepreneurship Research Vol.
04 No.
2 Implementation and Contribution of Internal Control System in Realizing Good Government Governance at the Tana Toraja SAMSAT Office Implementation of Internal Control System Figure 4.
Implementation of Internal Control System at Tana Toraja SAMSAT Office Internal Control System Control Envmironent * Realization of a Conducive Environment A Clear procedures A Implementation of tasks according to competence and Control Activities Risk Analysis A There is risk risk analysis, risk Information and Communication Internal Control Monitoring A Facilities that support A Accountable in carrying out tasks A Placement of HR according to job analysis A There is an assessment of HR performance Good Government Governance (Transparency.
Participation.
Accountabilit.
Source: Design for the study A Media for delivering A There is reporting and There is monitoring, follow-up of audit JManagER Journal of Management.
E-Business & Entrepreneurship Research Vol.
04 No.
Control Environment Elements Based on the interview results, the creation of positive and conducive behavior at the Tana Toraja SAMSAT Office is characterized by disciplined behavior by employees, starting from simple but very useful behavior by arriving on time at the office, the existence of each employee's responsibility according to their respective duties and functions as evidenced by the existence of performance reports for employees, then the leadership of the Tana Toraja SAMSAT Office also creates a conducive environment by occasionally holding family gatherings of the SAMSAT family, providing support, advice, and motivation to employees in the morning before carrying out their respective duties.
This creates good motor vehicle tax services supported by conducive and positive conditions created among The procedures, code of ethics, and policies at the Tana Toraja SAMSAT Office based on the interview results are clear and well implemented by all employees supported by an SOP book that serves as a guideline in carrying out tasks so that employees are required to master it according to their respective duties and functions.
This shows that employees feel safe and confident in working because they know that what they do is in accordance with procedures and codes of ethics.
This makes the management of motor vehicle taxes run in accordance with applicable procedures, codes of ethics, and policies so that a positive relationship is created between employees of the Tana Toraja SAMSAT Office and also to the community.
Next the implementation of tasks by employees at the Tana Toraja SAMSAT Office was in accordance with their respective competencies and functions, as evidenced by the work completed and evidence in the form of reports that exist every month, and support its improvement with training for employees which is usually held at the Head Office located in Makassar.
Thus, a sense of self-confidence is created for employees because they carry out their duties according to their competencies supported by the experience and knowledge they have mastered so that they can complete their tasks well, they get motivation because if the tasks given to them are in accordance with their abilities, they tend to be motivated because they are appreciated and their expertise is recognized so that it encourages them to give their best for the Tana Toraja SAMSAT Office, then there is the satisfaction they feel which comes from the achievement and success in completing tasks well supported by the expertise they have, and their productivity increases because they work more efficiently and effectively with them knowing what to do and how to do it well and quickly because they have mastered it.
With training for employees, they have the opportunity for self-development by continuing to learn and improve their skills.
This makes the management of motor vehicle taxes run competently, efficiently and effectively, supported by the competence and expertise of employees Overall, the implementation of the control environment at the Tana Toraja SAMSAT Office has been good and has succeeded in creating positive and conducive behavior among employees accompanied by good leadership in creating a disciplined and responsible work culture.
The implementation of a good code of ethics and policies, as well as effective implementation of tasks The results of this study indicate that the Tana Toraja SAMSAT Office has a strong foundation to continue to improve the quality of service to the community and good control environment is created Risk Assessment Elements From the interview results, it was shown that the Tana Toraja SAMSAT Office can identify risks that affect the management of motor vehicle tax, especially in the service section, namely the difficulty in explaining to taxpayers over 60 years old, overpayments, mispayments, and underpayments, then related to cellphone numbers that are sometimes unknown to taxpayers which have an impact on delays in managing motor vehicle tax.
From this identification, the Tana Toraja SAMSAT Office is expected to be able to create strategies and solutions to reduce or even eliminate these risks.
Next.
Tana Toraja SAMSAT Office responded to the identified risks, namely by creating solutions by conveying them as well as possible so that taxpayers can accept and understand the employee's explanation.
Overall, the implementation of risk assessment at the Tana Toraja SAMSAT Office is quite good in terms of risk identification and response.
However, employees should know and master the local language used because the risks that have been identified often occur among the elderly .
who use Toraja language on a daily basis.
By identifying, analyzing, and responding to risks effectively, the JManagER Journal of Management.
E-Business & Entrepreneurship Research Vol.
04 No.
office has built a strong internal control system.
This not only protects the office from potential losses, but also supports the achievement of goals and improving the quality of service at the Tana Toraja SAMSAT Office.
Control Activities From the results of the interview, it was shown that the process of managing motor vehicle tax had been carried out accountably according to the procedure, starting from collecting data for verification, then to the tax determination section, and then to the cashier section for payment and finally the STNK was stamped and then submitted to the taxpayer accompanied by proof of payment in the tax From the results of observations, the researcher also saw that all taxpayers had taken care of their taxes according to the procedure such as the stages explained so as to support the creation of a control environment through orderly service according to the procedure.
Furthermore, it is supported by the existence of a report that is synchronized with finances .
every day after the cash closes, proving that the motor vehicle tax taken care of that day has been validated and verified.
This shows that there is operational efficiency because the office has good management supported by a clear workflow and according to procedure Furthermore, researchers have obtained data related to the targets and realization of motor vehicle taxes for 2021, 2022, 2023, 2024, as follows:
Table 1
Target and Realization of Motor Vehicle Tax Revenue Year
Target
21,200,245,000
21,572,631,000
26,963,131,000
26,426,187,000
Source: Tana Toraja SAMSAT Office 2024 Realization 22,290,121,850 11,071,447,630 (Jun.
Presentation Based on table 4.
1, in 2021 it shows that the realization was not achieved as indicated by the realization column whose value is lower than the target column.
This shows that the management of motor vehicle tax has not been optimal because in that year the Covid-19 disease was still spreading so that it became an obstacle in achieving the target.
Then in 2022 the realization has been achieved based on the set target.
This shows an increase in motor vehicle tax revenue compared to the previous year.
Furthermore, in 2023, the target was not achieved, indicating that the management of motor vehicle tax was again not optimal, but the increase in the realization value was much higher compared to the previous year.
This shows that performance is good but not optimal because the target was not achieved.
Next in 2024, until last June the realization was still far below the target, but this data is not final because 2024 has not ended so there is still a lot of time and opportunity to achieve or even exceed the target.
However, the Tana Toraja SAMSAT Office has made efforts to increase motor vehicle tax revenue, such as conducting socialization, door to door , the existence of SAMSAT Outlets and Mobile SAMSAT.
Patch-patch Operations, and motor vehicle tax control with the police.
From this, the management of motor vehicle tax at the Tana Toraja SAMSAT Office has included proper recording, transparent reporting, and management carried out in accordance with clear procedures.
However, there are fluctuations in the achievement of motor vehicle tax targets at the Tana Toraja SAMSAT Office where there are years that show very good achievements, but other years the realization has not reached the For this reason, the Tana Toraja SAMSAT Office needs to make efforts to increase motor vehicle tax revenue to the maximum.
Next, the placement of employees at the Tana Toraja SAMSAT Office has been placed according to their function and job analysis, related to involvement in decision-making, employees are always Then related to performance, there is monitoring carried out, then there is an e-performance account which is a benchmark for assessing the performance of SAMSAT Office employees including SAMSAT Tana Toraja.
All of this can increase employee productivity because the tasks they do are in accordance with their functions and positions.
JManagER Journal of Management.
E-Business & Entrepreneurship Research Vol.
04 No.
Overall, the implementation of control activity elements at the Tana Toraja SAMSAT Office is sufficient to ensure accountable motor vehicle tax management according to procedures, employee placement according to their functions and competencies, and employee involvement in decision making, as well as performance monitoring and evaluation allowing employees to work productively and efficiently so that all of them support the achievement of goals and improving the quality of good service to the community.
The drawback is that there are fluctuations in achieving targets, making the Tana Toraja SAMSAT Office need to maximize efforts to increase motor vehicle tax revenue.
Information and Communication Elements The results of the interview showed that the Tana Toraja SAMSAT Office provides adequate facilities while facilitating services as a supporting facility for the management of motor vehicle tax supported by the ease of paying taxes.
Based on the results of the researcher's observations, the management of motor vehicle tax at the Tana Toraja SAMSAT Office is also supported by the availability of facilities, such as chairs provided to make taxpayers comfortable, then microphones for employees to call taxpayers who are in turn to take care of their taxes so that these things support motor vehicle tax services.
Then the Tana Toraja SAMSAT Office also coordinates with the Police in carrying out order to remind people who are negligent in paying taxes.
This supports the theory of tax collection, namely the theory of devotion, where as devoted citizens, the people must always be aware that paying taxes is an obligation.
Furthermore, this supports the concept of governance which involves public sector partnerships that enable collaboration in collective action.
Next.
Tana Toraja SAMSAT Office provides media to convey important information for taxpayers, namely through the installation of notice boards, banners, and brochures, socialization to the community, writing to the BPS and the local government so that important information can reach the congregations and the general public, through office friends by creating stories related to the information, and delivering information via WA numbers to taxpayers, and finally through SIPADA (Regional Tax Information Syste.
as a platform that can be accessed by the public to view information related to motor vehicle tax.
All of this allows employees to convey information more quickly and efficiently and reduces the workload in explaining procedures repeatedly and the existence of clear and easily accessible information provides certainty and increases taxpayer trust in the services of the Tana Toraja SAMSAT Office.
Overall, the implementation of information and communication elements at the Tana Toraja SAMSAT Office has been good by providing facilities, media, and cooperation with the Police that support effective and efficient management of motor vehicle taxes, this not only increases operational efficiency but also increases taxpayer satisfaction and compliance, and supports improving service Internal Control Monitoring Elements From the interview results, the Tana Toraja SAMSAT Office makes a weekly report by attaching all activities carried out in that week, such as door to door activities .
Mobile SAMSAT, worship activities, etc.
which are then reported to the head office to be reviewed and published on social media and then there is a performance report per-SKPD (Regional Work Uni.
With this report, it gives public trust to the agency because they feel that by publishing it on social media, the agency means it is committed to providing the best and transparent service to the public and proving the efforts and work results of employees, then employees feel responsible because every activity is monitored and reported so that integrity arises in working in employees.
Next.
Tana Toraja SAMSAT Office conducts a briefing every morning in this case to evaluate daily performance and provide direction for activities on that day, there is a monthly evaluation carried out to assess employee performance.
If performance decreases, then the TPP (Employee Income Allowanc.
is reduced as a form of consequence.
The existence of evidence of attendance and performance sent in the form of morning roll calls every Monday, zoom meetings, and also through absence reporting to the head office ensures that all employees are present and ready to carry out their duties every day.
All of this makes employees more responsible and motivated in working because daily and monthly evaluations make them carry out their duties well, trying to achieve targets to avoid unexpected consequences, there is trust from taxpayers that the services provided are the result of hard JManagER Journal of Management.
E-Business & Entrepreneurship Research Vol.
04 No.
work and through strict evaluation and supervision, the existence of an evaluation mechanism makes taxpayers feel that the Tana Toraja SAMSAT office is managed with high professionalism.
However, on the other hand, the consequence of reducing TPP if performance declines can make employees stressed and cause pressure on employees, and they may feel anxious about the possibility of losing some of their benefits if they cannot achieve their targets.
Next if there are any findings, then the findings are immediately answered by providing a clear explanation and relevant evidence.
Follow-up is carried out to ensure that the problem is resolved quickly and effectively.
Overall, the implementation of internal control monitoring elements at the Tana Toraja SAMSAT Office has been well supported by routine and comprehensive monitoring, including reporting, routine evaluation and monitoring, follow-up of findings, transparency and continuous evaluation.
Based on the activities carried out by the Tana Toraja SAMSAT Office in accordance with the elements of the internal control system, the implementation of the internal control system at the Tana Toraja SAMSAT Office, seen from the Maturity Level of SPIP Implementation issued by the Financial and Development Supervisory Agency (BPKP) .
, is at Level 3 'Defined' Table 2 SPIP Implementation Maturity Level Level Level 1 Pioneer Level 2 Develop Characteristics of Government Internal Control Systems The organization has not been able to define its performance, including performance achievement strategies and control.
The organization has been able to define its performance well, but its performance achievement strategy is still not relevant and the implementation of control is still limited to fulfillment.
Level 3 The organization has been able to define its performance well and Defined its performance achievement strategies have been relevant and integrated, and controls have been implemented but are not yet Level 4 The organization has been able to define its performance well and Managed and Scalable its performance achievement strategies have been relevant and integrated, the control structure and processes have been effective but not yet adaptive to changes in the organizational environment.
Level 5 The organization has been able to define its performance well and Optimum its performance achievement strategies have been relevant and integrated, with control structures and processes that have been effective in ensuring the achievement of organizational goals, as well as being adaptive to changes in the organizational environment.
Source: Copy of BPKP Regulation No.
5 of 2021 The maturity level of Level 3 'Defined' in the implementation of the internal control system at the Tana Toraja SAMSAT Office shows that the agency has been able to define its performance, but the implementation of control has not been effective, one of the reasons being fluctuations in achieving If the target is not achieved, then regional income will decrease, causing budget reductions that will hamper the development of facilities and even services in the region, which can then reduce the office's reputation, thus affecting employee performance.
Furthermore, system errors can result in incorrect payments, incorrect payments, underpayments, overpayments, limited human resources, and facilities that have not been used/utilized effectively.
All of these must be fixed so that motor vehicle tax services and management can run optimally.
For this reason, the Tana Toraja SAMSAT Office needs to implement an internal control system seriously and correct existing errors so that in the future it will support optimal motor vehicle tax services.
JManagER Journal of Management.
E-Business & Entrepreneurship Research Vol.
04 No.
The Relationship between Internal Control Systems and Good Government Governance Table 3 The Relationship between SPIP Maturity and Good Government Governance Level Characteristics of Government Internal Control Systems Embodiment of Good Government Governance Level 1 Pioneer The organization has not been able to define its performance, including performance achievement strategies and control.
Level 2 Develop The organization has been able to define its performance well, but its performance achievement strategy is still not relevant and the implementation of control is still limited to fulfillment.
The organization has been able to define its performance well and its performance achievement strategies have been relevant and integrated, and controls have been implemented but are not yet effective.
Level 3 Defined Level 4 Managed and Scalable Level 5 Optimum The organization has been able to define its performance well and its performance achievement strategies have been relevant and integrated, the control structure and processes have been effective but not yet adaptive to changes in the organizational environment.
The organization has been able to define its performance well and its performance achievement strategies have been relevant and integrated, with control structures and processes that have been effective in ensuring the achievement of organizational goals, as well as being adaptive to changes in the organizational environment.
Source: Self-managed Transparency Low (Limited information and inadequate reporting Moderate (Beginning to have transparency in some aspects but still High (Information is becoming more widely available and reporting systems are becoming High (Transparency is comprehensively and public reporting is carried out routinel.
Very High (Full transparency so that all relevant information is open and easily Participation Low (Little public participation and no feedback Accountability Low (Accountability is unclear and internal control is not optima.
Medium (There are initiatives to involve the community but they are still limite.
Medium (Accountability is starting to be implemented but not yet High (Clear accountability, audits and controls are well Moderate (Participation is starting to increase and there are mechanisms in place to receive feedbac.
High (Public participation is active and feedback mechanisms are working wel.
High (Measurable accountability and the existence of responsibility and audit assignmen.
Very High (Community participation in decision making, feedback, and monitoring is very hig.
Very High (Accountability is fully implemented and every process is strictly monitored and audite.
JManagER Journal of Management.
E-Business & Entrepreneurship Research Vol.
04 No.
The implementation of the internal control system at the Tana Toraja SAMSAT Office is based on the maturity of the SPIP implementation which is at level 3 "Defined", its relationship to the realization of the principle of good government governance can be seen in Figure 4.
the principle of transparency is in the high category (Information is starting to be widely available and the reporting system is getting cleare.
, the principle of participation is in the medium category (Participation is starting to increase and there is a mechanism for receiving feedbac.
, and the principle of accountability is in the high category (Accountability is clear, audits and controls are implemented wel.
The following are the results of interviews related to the activities carried out by the Tana Toraja SAMSAT Office based on the principle of good government governance that supports the matrix above :
Transparency Principle Based on the interview results, by conveying information from the head office such as the elimination of fines or tax reductions through the media of installing brochures and banners in public places, and through employee WhatsApp which will later be distributed to the wider community, making the public aware of their rights and obligations as well as fast and relevant policy changes.
With the availability of the SIPADA (Regional Tax Information Syste.
application, the public can check the amount of tax to be paid and independently find out the available information.
Access to this system provides transparency to find out the public's tax obligations and provides trust in motor vehicle tax administration services.
Then in the tax notice , the costs listed that are charged to taxpayers are clearly allocated and will be shared with partners.
Furthermore, to make it easier for people who are busy with taxes that are approaching maturity, payments can be made through Bank Sulselbar.
QRIS, and Indomaret, and then proof of payment is shown to the Tana Toraja SAMSAT to process the STNK.
Then the Tana Toraja SAMSAT Office provides a suggestion box and the Bapenda Sulsel Mobile application to convey complaints and suggestions from the public.
Overall, the implementation and contribution of the efforts made in realizing the principle of transparency shows that the Tana Toraja SAMSAT Office is quite committed to good government governance by providing open and accountable services to the public.
However, based on the results of interviews with taxpayers, the facilities provided, such as online services, have not been utilized because they still do not understand how to use everything online so they prefer to come directly to the Office to take care of their taxes, as well as the suggestion box which has not been used optimally.
Thus, for this matter, effective communication is needed so that taxpayers can understand the procedures for using online services and convey the availability of a suggestion box.
Principle of Participation Based on the interview results, the socialization held by the Tana Toraja SAMSAT Office explained about tax materials, the flow of motor vehicle tax payments, the ease of paying motor vehicle tax, and the community was also involved in the socialization by conveying something that was unclear, procedures that were not yet known, or suggestions or input to the Tana Toraja SAMSAT Office, this proves that the Tana Toraja SAMSAT Office provides an understanding to the community regarding the procedures and importance of paying motor vehicle tax and the community feels satisfied and appreciated because their complaints can be conveyed properly.
Next Tana Toraja SAMSAT Office provides a suggestion box so that the public can submit suggestions and input to participate in improving services.
Then by conducting a SKU (Satisfaction Surve.
by providing a questionnaire to the public, the Tana Toraja SAMSAT Office can find out the level of taxpayer satisfaction with the service.
Indirectly, the public can also play a role in improving the quality of service at the Tana Toraja SAMSAT Office by answering the SKU and providing a good response to the agency from the public for their availability in JManagER Journal of Management.
E-Business & Entrepreneurship Research Vol.
04 No.
submitting input and suggestions that they may have wanted to convey/complain about.
Tana Toraja SAMSAT Office conducted socialization and door to door or door-to-door visits to convey information to the community whose taxes were due, while explaining that it is important to pay motor vehicle tax to support development in the region so that they are no longer in arrears.
Furthermore, during the socialization, it also explained the importance of paying motor vehicle This supports the theory of purchasing power where collecting taxes means attracting purchasing power from households for state households, and will be channeled back to the community in the form of maintenance and development of community welfare.
Thus, the interests of the entire community are prioritized.
From this delivery, it is hoped that there will be an increase in public awareness and compliance in paying motor vehicle tax, so that the community is indirectly involved in realizing development.
Overall, the implementation and contribution of the efforts made in realizing this participation principle show that the Tana Toraja SAMSAT Office is quite committed to good government governance by involving the community.
However, in terms of community involvement, they only have limited opportunities to participate, such as in socialization, suggestion boxes, and SKU distribution.
Then the community may still lack the understanding or capacity to participate in the decision-making process, whether it is due to a lack of education about good governance, or the absence of information they have received previously .
Therefore, broader efforts are needed to involve all levels of society actively and meaningfully in decisionmaking.
Education is also an important key to encouraging deeper participation.
Principle of Accountability From the interview results, employees of the Tana Toraja SAMSAT Office are placed based on position, experience and mastery of tasks, thus ensuring that they work in accordance with the competence and responsibilities given.
However, the drawback is that there are not enough employees/limited human resources so that vacant positions are given to employees who are able to carry out the tasks and answers.
For this reason, the Tana Toraja SAMSAT Office proposes the addition of around three human resources to fill the vacant positions.
The assessment of employee performance accountability at the Tana Toraja SAMSAT Office is carried out by looking at and ensuring the South Sulawesi Province e-performance account at the end of each month and also through the achievement of quarterly targets which if the target is not achieved, employee incentives are reduced.
Evaluation at the Tana Toraja SAMSAT Office is carried out by having a briefing every morning before work and a zoom meeting from the head office.
This ensures that all employees understand their duties and responsibilities and receive direct direction and feedback.
Furthermore, in terms of the motor vehicle tax value that has been connected to the system and monitored whether the work is in accordance with the rules, so that this ensures that all transactions and tax values are recorded accurately and in accordance with the provisions.
However, if someone takes care of motor vehicle tax with an address outside the Tana Toraja area, the calculation must be manual because there are things that need to be changed or added because there are things that are not listed in the system.
Tana Toraja SAMSAT Office immediately followed up on findings found by external parties, such as payment errors due to incorrect codes listed in the system, or when manually From these findings.
Tana Toraja SAMSAT Office immediately followed up on the findings by making answers and attaching evidence, and then sent to the head office to be combined and submitted to the party required to take care of this matter.
Tana Toraja SAMSAT Office reports its performance to the public through bulletin boards and brochures placed in public places, which state the percentage of motor vehicle tax revenues that are submitted to the Regency/City, then the development carried out with these funds, and the brochure also states the facilities with the convenience offered in managing motor vehicle taxes, thus providing transparency to the public regarding the performance and achievements of JManagER Journal of Management.
E-Business & Entrepreneurship Research Vol.
04 No.
the Tana Toraja SAMSAT Office and the public can find out the use of funds from the collection of motor vehicle taxes.
Furthermore, there is a tax notice when completing the management of motor vehicle tax, taxpayers can find out the results of their management by looking at the value stated in it, and it is also proof that the tax has been paid.
This can be a comparison in comparing the value stated in the tax notice with how much has been paid at the cashier's counter and this also provides Overall, the implementation and contribution of the efforts made in realizing this accountability show that there is sufficient commitment from the Tana Toraja SAMSAT Office towards good government governance by ensuring that all employees are responsible for their duties and performance.
In this case, the Tana Toraja SAMSAT Office is quite serious in realizing good governance supported by activities based on the principles of good government governance.
However, some shortcomings in each principle are expected to be overcome so as to support the creation of good governance at the Tana Toraja SAMSAT Office and its internal control system can reach a higher optimum level.
3 Taxpayer Understanding of Motor Vehicle Tax Management at the Tana Toraja SAMSAT Office Of the ten taxpayers interviewed, the understanding of motor vehicle governance at the Tana Toraja SAMSAT Office showed various experiences and perceptions, but in general they felt satisfied and effective.
Several taxpayers were satisfied and efficient with the services provided, both in terms of adequate facilities, clear requirements and procedures, fast employee service, fast queues, and unfair treatment that had never been experienced which was in line with the principle of equality according to Smith .
which means that taxes must be fair and equitable and there should be no discrimination in their collection.
From the experience of these taxpayers, the researcher also learned that taxpayers had carried out their obligations well which was in line with the theory of devotion in this case the people must be aware of their obligations in paying taxes then the theory of carrying capacity where taxes must be paid according to each person's ability as evidenced by several informants who were willing to pay their motor vehicle taxes.
But there are also some obstacles according to the interviewed taxpayers, such as employees who are considered not to have implemented a polite greeting smile to taxpayers, unclear procedures, especially for taxpayers who have just come for the first time to take care of motor vehicle taxes, facilities, especially toilets, which are considered inadequate, then online services and suggestions that have not been utilized at all by taxpayers.
In this case, there needs to be an increase and improvement in terms of service at the Tana Toraja SAMSAT Office in order to improve the quality of service and taxpayer satisfaction.
In this case, it can be done by providing advice to employees about the importance of politeness accompanied by a greeting smile to create a friendly atmosphere for taxpayers, then making clear and easy-to-understand guidelines for taxpayers, in this case it can be in the form of posters or by assigning employees to provide direct instructions to taxpayers, then improving facilities, especially toilets, so that they are more appropriate and comfortable to use and give a positive impression to anyone who uses them, and also the provision of suggestion boxes and online service promotions should be improved for taxpayers so that the convenience that has been provided is utilized effectively by the community, this can be expressed during socialization and also promotion through social media and bulletin boards.
JManagER Journal of Management.
E-Business & Entrepreneurship Research Vol.
04 No.
CONCLUSION
Conclusion Based on the results of the research and discussion, seen from the activities carried out by the Tana Toraja SAMSAT Office based on five elements of the internal control system, namely the control environment element, the risk assessment element, the control activity element, the information and communication element, and the control activity monitoring element, the implementation of the internal control system based on the SPIP Implementation Maturity Level issued by the Financial and Development Supervisory Agency (BPKP) .
is at the maturity level Level 3 'Defined' which shows that the Tana Toraja SAMSAT Office has been able to define its performance, but the implementation of control has not been effective, such as due to fluctuations in achieving targets, system errors that can result in incorrect payments, wrong payments, underpayments, overpayments, limited human resources, and facilities that have not been used/utilized effectively.
All of these must be fixed so that motor vehicle tax services and management can run effectively.
For this reason, the Tana Toraja SAMSAT Office needs to implement an internal control system seriously and fix existing errors so that in the future it will support motor vehicle tax services with 'optimum' Furthermore, the implementation of the internal control system at the Tana SAMSAT Office is based on the maturity of the SPIP implementation which is at level 3 "Defined", its relationship to the realization of the principle of good government governance can be seen in Figure 4.
where the principle of transparency is in the high category (Information is starting to be widely available and the reporting system is getting cleare.
, the principle of participation is in the medium category (Participation is starting to increase and there is a mechanism for receiving feedbac.
, and the principle of accountability is in the high category (Clear accountability, audits and controls are implemented wel.
However, it is hoped that several deficiencies in each principle can be overcome so as to support the creation of good governance at the Tana Toraja SAMSAT Office and its internal control system can reach a higher "optimal" level.
Conclusions related to taxpayers' understanding of motor vehicle tax governance, based on the experiences of the informants in general, feel satisfied and effective, both in terms of adequate facilities, clear requirements and procedures, fast employee service, fast queues, and unfair treatment that has never been experienced.
But there are also some obstacles according to taxpayers, such as employees who are considered not to have implemented a polite greeting smile to taxpayers, unclear procedures, especially for taxpayers who have just come for the first time to take care of motor vehicle taxes, facilities, especially toilets that are considered inadequate, then online services and suggestions that have not been utilized at all by taxpayers.
In this case, there needs to be an increase and improvement in terms of service at the Tana Toraja SAMSAT Office in order to improve the quality of service and taxpayer satisfaction.
Suggestions For Tana Toraja SAMSAT Office After it was discovered that the implementation of the internal control system at the Tana Toraja SAMSAT Office was at level 3 "Defined" based on the SPIP maturity level and related to the realization of good government governance , the suggestions/recommendations for the Tana Toraja SAMSAT Office are:
The existence of wrong payments, underpayments, and overpayments should be improved, where the employees concerned must be more careful and focused in managing motor vehicle taxes so that similar incidents do not occur again which cause the agency to suffer Regarding facilities, it is best to convey the procedures, benefits and advantages to the public properly so that the facilities provided can be utilized effectively.
JManagER Journal of Management.
E-Business & Entrepreneurship Research Vol.
04 No.
Efforts to increase motor vehicle tax revenue ( Door to door, socialization.
Mobile SAMSAT.
SAMSAT Outlets, etc.
) should be maximized so that each year's target can be achieved and avoid fluctuations that make revenue unstable.
Community involvement should not only be limited to socialization, suggestion boxes, and SKU distribution, but should be increased by comprehensively reaching all levels of society, so that their opinions and suggestions can be collected and used as considerations for the progress of the Tana Toraja SAMSAT Office service.
The shortage of human resources should be filled immediately so that each employee can focus and be more directed at the tasks given.
For taxpayers understanding in vehicle tax governance shows various experiences and perceptions, but in general they feel satisfied and effective, so it is expected that all parties at the Tana Toraja SAMSAT Office maintain good activities in supporting motor vehicle tax services and management, and must improve what is lacking in terms of service and management so that motor vehicle tax services to the public can run effectively and efficiently, the creation of a conducive work environment in accordance with applicable policies, codes of ethics, and regulations, and the creation of good government governance with a direction for positive change as well as sustainable development.
For Further Researchers This study is expected to be a reference for further researchers.
It is expected that further researchers will use a quantitative approach to also be able to measure taxpayer satisfaction, taxpayer informants are categorized based on the tax they want to take care of or based on how many times they have taken care of motor vehicle tax at the SAMSAT Office.
REFERENCES