Transparansi dan Akuntabilitas Pelayanan Pajak Kendaraan Bermotor di Samsat Jember: Studi Kualitatif Perspektif Etika Bisnis Islam

Authors

  • Intan Novita Sari Universitas Islam Negeri Kiai Haji Achmad Siddiq Jember image/svg+xml
  • Magfirah Universitas Islam Negeri Kiai Haji Achmad Siddiq Jember image/svg+xml
  • Oktavia Putri Hamidah Universitas Islam Negeri Kiai Haji Achmad Siddiq Jember image/svg+xml
  • Luluk Musfiroh Universitas Islam Negeri Kiai Haji Achmad Siddiq Jember image/svg+xml

DOI:

https://doi.org/10.59435/jimnu.v3i1.499

Keywords:

Transparansi, Akuntabilitas, Pelayanan Publik, Etika Bisnis Islam

Abstract

Penelitian ini bertujuan untuk mengkaji transparansi dan akuntabilitas dalam pelayanan pajak kendaraan bermotor di Samsat Jember melalui pendekatan kualitatif deskriptif. Pengumpulan data dilakukan melalui wawancara mendalam, observasi langsung, kuesioner, dan dokumentasi. Analisis data menggunakan model Miles dan Huberman dengan triangulasi sumber untuk menguji keabsahan temuan. Hasil penelitian menunjukkan bahwa upaya transparansi diwujudkan melalui digitalisasi layanan, pemanfaatan media sosial, call center, dan sosialisasi di luar kantor, yang memberikan akses informasi lebih terbuka kepada wajib pajak. Sementara itu, akuntabilitas diperkuat melalui audit berkala, bukti pembayaran elektronik, pelatihan pegawai, dan evaluasi publik berbasis ulasan daring. Langkah-langkah tersebut menunjukkan adanya komitmen dalam meningkatkan efisiensi dan integritas layanan pajak, serta membangun kepercayaan publik terhadap institusi pemerintah. Secara keseluruhan, penerapan transparansi dan akuntabilitas dalam pelayanan Samsat Jember berperan penting dalam menciptakan sistem perpajakan yang adil, terbuka, dan dapat dipertanggungjawabkan.

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Published

28-03-2025

How to Cite

Transparansi dan Akuntabilitas Pelayanan Pajak Kendaraan Bermotor di Samsat Jember: Studi Kualitatif Perspektif Etika Bisnis Islam. (2025). Jurnal Ilmiah Multidisiplin Nusantara (JIMNU), 3(1), 28-37. https://doi.org/10.59435/jimnu.v3i1.499