The Effect of Application of Good Governance on the Quality of Public Services at the East Medan Pratama Tax Office

Oct 13, 2025 by wbrum.org 137 views

The Effect of Application of Good Governance on the Quality of Public Services at the East Medan Pratama Tax Office

Introduction

Taxation plays a vital role in the country's economy, as it is the backbone of funding development in various fields. The increasing needs of the community have made the quality of public services a crucial factor in the implementation of taxation. One effort to improve the quality of services and overcome various problems that arise is to apply the principles of good governance, such as in the East Medan Pratama Tax Office. This study aims to investigate the effect of implementing good governance principles on the quality of public services at the East Medan Pratama Tax Office.

Background

The East Medan Primary Tax Service Office is one of the government institutions responsible for serving taxpayers in carrying out their tax rights and obligations. The application of the principles of good governance becomes an integral part of bureaucratic reform, aiming to create easier and responsive services for taxpayers, and help resolve complaints and problems they face. Good governance is a set of principles that aim to create a more transparent, accountable, participatory, efficient, and fair environment for taxpayers.

Methodology

This study uses a correlational method with quantitative analysis, aiming to measure the effect of variable X (implementing the principles of good governance) on the variable Y (quality of public services). The research sample consisted of all East Medan Pratama KPP employees (69 people) and 11 taxpayers used as a comparison, because the population was less than 100 people. Data collection techniques are carried out through questionnaires and observations.

Results

The results showed a very strong relationship between the implementation of good governance principles with the quality of public services, with a positive correlation coefficient of 0.87. This means that there is a positive and significant relationship between the two variables, with a significance level of 14.45. The magnitude of the effect of implementing the principles of good governance on the quality of public services reached 75.69%.

Discussion

The results of this study confirm that the application of the principles of good governance has a very significant influence on improving the quality of public services at the East Medan Pratama Tax Office. This can be explained as follows:

Transparency and Accountability

The application of the principle of transparency and accountability in the taxation process increases taxpayer confidence in tax institutions. Information disclosure regarding the rules, procedures, and service flow, as well as the mechanism of complaints and resolution of disputes, provides a sense of security and comfort for taxpayers in carrying out their tax obligations.

Public Participation

Involving taxpayers in the decision-making process related to taxation provides opportunities for them to convey input and suggestions, so that the services provided are more responsive and in accordance with needs.

Efficiency and Effectiveness

The application of the principle of efficiency and effectiveness in the taxation process increases speed and accuracy in completing various taxation affairs. This reduces the waiting time and costs that must be incurred by taxpayers, thus providing a more positive service experience.

Justice and Equality

The application of the principle of justice and equality in taxation services ensures that every taxpayer is treated equally, without discrimination. This creates a sense of justice and equality in the eyes of the law, thereby increasing compliance and trust of taxpayers.

Conclusion

This study proves that the application of the principles of good governance plays an important role in improving the quality of public services at the East Medan Pratama Tax Office. By paying attention to these principles, taxation institutions can create a more transparent, accountable, participatory, efficient, and fair environment for taxpayers, thereby increasing their satisfaction and trust in taxation institutions.

Recommendations

Based on the findings of this study, the following recommendations are made:

The East Medan Pratama Tax Office should continue to apply the principles of good governance in its operations.
Taxation institutions should involve taxpayers in the decision-making process related to taxation.
Taxation institutions should provide information disclosure regarding the rules, procedures, and service flow, as well as the mechanism of complaints and resolution of disputes.
Taxation institutions should increase the speed and accuracy in completing various taxation affairs.
Taxation institutions should ensure that every taxpayer is treated equally, without discrimination.

Limitations

This study has several limitations, including:

The sample size was relatively small, consisting of only 69 employees and 11 taxpayers.
The study only focused on the East Medan Pratama Tax Office, and may not be generalizable to other taxation institutions.
The study only measured the effect of implementing good governance principles on the quality of public services, and may not have considered other factors that may influence the quality of services.

Future Research Directions

Future research should aim to:

Investigate the effect of implementing good governance principles on the quality of public services in other taxation institutions.
Examine the relationship between good governance and other factors that may influence the quality of services, such as taxpayer satisfaction and trust.
Develop a more comprehensive model of good governance that includes other principles, such as accountability, transparency, and participation.

References

[List of references cited in the study]

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Frequently Asked Questions (FAQs) about the Effect of Good Governance on Public Services

Introduction

The study on the effect of good governance on public services at the East Medan Pratama Tax Office has generated significant interest and attention. To provide further clarification and insights, we have compiled a list of frequently asked questions (FAQs) and answers.

Q1: What is good governance, and how does it relate to public services?

A1: Good governance refers to the principles and practices that aim to create a more transparent, accountable, participatory, efficient, and fair environment for taxpayers. In the context of public services, good governance ensures that taxpayers receive high-quality services that meet their needs and expectations.

Q2: What are the key principles of good governance?

A2: The key principles of good governance include:

Transparency: Providing clear and accurate information about the rules, procedures, and service flow.
Accountability: Ensuring that taxpayers are treated fairly and equally, without discrimination.
Participation: Involving taxpayers in the decision-making process related to taxation.
Efficiency: Increasing speed and accuracy in completing various taxation affairs.
Justice and Equality: Ensuring that every taxpayer is treated equally, without discrimination.

Q3: How does good governance improve public services?

A3: Good governance improves public services by:

Increasing taxpayer confidence in tax institutions.
Providing a sense of security and comfort for taxpayers in carrying out their tax obligations.
Ensuring that taxpayers receive high-quality services that meet their needs and expectations.
Reducing waiting times and costs incurred by taxpayers.
Increasing compliance and trust of taxpayers.

Q4: What are the benefits of good governance in taxation?

A4: The benefits of good governance in taxation include:

Improved taxpayer satisfaction and trust.
Increased compliance and tax revenue.
Reduced corruption and mismanagement.
Improved efficiency and effectiveness in taxation affairs.
Enhanced reputation and credibility of tax institutions.

Q5: How can taxpayers participate in good governance?

A5: Taxpayers can participate in good governance by:

Providing input and suggestions on taxation policies and procedures.
Participating in public consultations and hearings.
Reporting any irregularities or concerns to tax authorities.
Seeking information and clarification on taxation rules and procedures.

Q6: What are the challenges of implementing good governance in taxation?

A6: The challenges of implementing good governance in taxation include:

Resistance to change from existing systems and processes.
Limited resources and capacity to implement good governance principles.
Lack of awareness and understanding of good governance principles among taxpayers and tax authorities.
Corruption and mismanagement within tax institutions.

Q7: How can tax authorities promote good governance in taxation?

A7: Tax authorities can promote good governance in taxation by:

Providing clear and accurate information about taxation rules and procedures.
Ensuring that taxpayers are treated fairly and equally, without discrimination.
Involving taxpayers in the decision-making process related to taxation.
Increasing speed and accuracy in completing various taxation affairs.
Ensuring that every taxpayer is treated equally, without discrimination.

Q8: What are the next steps for implementing good governance in taxation?

A8: The next steps for implementing good governance in taxation include:

Conducting further research and analysis on the effectiveness of good governance principles.
Developing and implementing policies and procedures that promote good governance.
Providing training and capacity-building programs for tax authorities and taxpayers.
Monitoring and evaluating the impact of good governance on public services.

Conclusion

The study on the effect of good governance on public services at the East Medan Pratama Tax Office has provided valuable insights and recommendations for improving public services. By implementing good governance principles, tax authorities can create a more transparent, accountable, participatory, efficient, and fair environment for taxpayers, thereby increasing their satisfaction and trust in taxation institutions.