Determinan kualitas pelayanan publik Dinas Pendapatan Daerah Kota Jayapura

BARENDS, Obed, Dr. Samsubar Saleh, MA

2002 | Tesis | Magister Administrasi Publik

Isu Kualitas Pelayanan adalah merupakan isu yang sangat penting dan menarik diera globalisasi dan era reformasi bagi organisasi publik maupun organisasi swasta. Isu Kualitas Pelayanan berkaitan Iangsung dengan kepuasan pelanggan terhadap produk ataupun jasa yang diharapkan, sementara perubahan lingkungan semakin cepat dengan segala tuntutannya, aparatur birokrasi tetap berada pada pola dan sistem yang kaku sehingga lsu Kualitas Pelayanan Publik hanyalah merupakan wacana yang sulit untuk diterapkan. Fenomena yang terjadi di Pemerintah Kota Jayapura memberikan indikasi bahwa pelayanan publik hanyalah suatu angan-angan hal ini dapat dilihat dari peran dan fungsi Dinas Pendapatan Daerah Kota Jayapura yang mempunyai tugas desentralisasi dibidang pendapatan daerah yang berhubungan langsung dengan Wajib PajaklWajib Retribusi, sementara pola pelayanan yang rutinitas dan selalu mengacu kepada juknis dan juklak serta petunjuk Pimpinan. Penelitian ini hendak mencari alternatif apa yang akan ditempuh kedepan guna meningkatkan pelayanan dan kepuasan kepada Wajib Pajak dan Wajib Retribusi di Kota Jayapura. Metode Penelitian yang digunakan oleh Penulis adalah metode Deskriptif kualitatif dengan tujuan membuat diskripisi secara sistematis dan akurat mengenai fakta-fakta serta hubungan antara fenomena yang terkait dengan Determinan Kualitas Pelayanan Publik Dinas Pendapatan Daerah Kota Jayapura. Dan hasil analisa ditemukan bahwa Kualitas dapat diukur oleh 1. Dibidang Prosedur Pendaftaran belum adanya media informasi yang memberikan gambaran tentang persyaratan pendaftaran sertas petunjuk sistem Mapatda; 2. Dibidang Prosedur Penetapan, petugas tidak transparan serta tidak sesuai data obyek dan subyek pajak dan retribusi; 3. Dibidang Prosedur Pembayaran, masih banyak petugas yang menerima titipan dan wajib pajak dan wajib retribusi daerah belum menjamin terhadap pembayaran yang mereka lakukan; 4. Dibidang Keluhan/Kepuasan Wajib Pajak, temyata aparatur Dispenda Kota Jayapura belum tanggap termasuk Pimpinan-pimpinan unit. Sedangkan faktor-faktor yang mempengaruhi Kualitas Pelayanan Publik Dinas Pendapatan Daerah Kota Jayapura, adalah : 1. Struktur organisasi Dispenda Kota Jayapura yang masih tumpang tindih yaitu seksi pendaftaran digabung dengan seksi penagihan harusnya dipisah; 2. Sumberdaya Birokrasi belum direncanakan secara baik oleh Dinas Pendapatan daerah Kota Jayapura balk dari segi Kualitas maupun Kuantitas; 3. Tingkat Disiplin Pegawai Dispenda Kota Jayapura masih rendah karena tingkat kesadaran dan etas kerja rendah.

An Issue of Service Quality is a very crucial and interesting issue in globalization and reformation era either for public or private organizations. The Issue of Service Quality is related directly to customer satisfaction on products or services expected, meanwhile, environmental changes which is faster and faster with their entire demands, bureaucratic apparatus remain existing on strength rigid patterns and systems so that the Issue of Public Service Quality is only a discourse that is difficult to be applied. Phenomenon happened in the government of Jayapura City give an indication that public service is only an illusion. This can be seen from the role and function of the Agency for Regional Income of Jayapura City. It has a decentralization task in the field of regional income that is related directly to the tax obligation/retribution obligation, while the routine service pattern always refers to technical and implementation guidelines as well as the leader instruction. This research tries to look for alternatives that will be taken in the future in order to increase the service and satisfaction to the tax and retribution obligations in Jayapura City. Research method used by the Writer is descriptive qualitative method with an objective to make a description systematically and accurately about the facts and relationship between the phenomenon related to the determinant of Public Service Quality of the Agency for Regional Income of Jayapura City. Based on the results of analysis, it is found that Public Service Quality can be measured through: 1. Registration Procedure, there no information medium that gives illustration about registration requirements as well as guideline of Mapatda system; 2. Procedure of determining, functionaries are not transparent and not appropriate with data of object and subject of tax and retribution; 3. Payment Procedure, there are still many functionaries receiving entrusted goods, and tax and regional retribution obligation have not guaranteed yet to the payment they implemented; 4. Complaint/satisfaction of Tax Obligation, in fact, apparatus of Agency for Regional Income of Jayapura City, including leaders of units, have not been responsive yet. Whereas factors influencing the Quality of Public Servicing of Agency for Regional Income of Jayapura City, among others: 1. Organizational structure of Agency for Regional Income of Jayapura City that is still in disorder, that is registration section is joint with section of pressing a claim that this should be separated; 2. Bureaucratic Resources has not planned well yet by the Agency for Regional Income of Jayapura City either from quality or Quantity point of view. 3. Discipline level of employees of the Agency for Regional Income of Jayapura City is still low since the level of awareness and working ethos are low.

Kata Kunci : Dinas Pendapatan Daerah, Kualitas Layanan