Model Pelayanan Beres Sehari (Rengse Sapoe) PBB di Badan Pendapatan Daerah (BAPENDA) Kota Bandung

Fida Azzahra Puti Goci; Abdul Rahman; Laksmi Fitriani; Melati Dewi Asri

doi:10.55606/jimek.v5i3.8003

Authors

Fida Azzahra Puti Goci Politeknik STIA LAN Bandung
Abdul Rahman Politeknik STIA LAN Bandung
Laksmi Fitriani Politeknik STIA LAN Bandung
Melati Dewi Asri Politeknik STIA LAN Bandung

DOI:

https://doi.org/10.55606/jimek.v5i3.8003

Keywords:

Land and Building Tax, PBB Services, Rengse Sapoe

Abstract

This study examines the implementation of the Beres Sehari (Rengse Sapoe) service model for Land and Building Tax (Pajak Bumi dan Bangunan/PBB) at the Regional Revenue Agency (Badan Pendapatan Daerah/Bapenda) of Bandung City. The research employs a qualitative descriptive approach, with data collected through interviews and documentation. Data analysis is conducted through three stages: data reduction, data presentation, and conclusion drawing, while source triangulation is used to ensure the validity and reliability of findings. The results reveal that human resource capacity and stable internet connectivity are key factors for achieving effective and efficient service delivery. Furthermore, the study highlights the importance of developing a dedicated Standard Operating Procedure (SOP) for the Rengse Sapoe service to ensure an organized, consistent, and accountable process. Sustainable service development is envisioned through the integration of other public services, including population administration, licensing, motor vehicle tax (PKB) payments, and community-focused activities such as low-cost bazaars. Such integration aims to enhance public accessibility to various essential services beyond PBB transactions. Despite these potentials, several challenges are identified, including the absence of formal documentation for the activities and limited outreach or socialization efforts to the public, which may hinder service optimization. To address these issues, the study recommends preparing formal activity proposals and implementing routine outreach programs to increase public awareness and participation. Overall, the findings contribute to understanding how localized public service innovations, such as Beres Sehari (Rengse Sapoe), can improve tax service delivery while simultaneously fostering public engagement in other administrative and community services. The study emphasizes the necessity of strengthening both operational and promotional strategies to ensure long-term service sustainability and greater societal benefits.

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