Development of e-government public policy implementation model in online tax services
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Ismet Sulila 
, Ivan Rahmat Santoso , Muchlis Polin , Roni Lukum , Wahyudi Gobel
This work is licensed under a Creative Commons Attribution 4.0 International License.
Abstract
The online tax (e-tax) program aims to increase compliance monitoring in fulfilling obligations and is expected to increase regional tax revenues from the tax sector. However, in implementing e-tax, there are obstacles in terms of targets, limited users and budgets, supporting tools, and human resource competence. This research aims to discover, describe, and analyze the implementation of e-government policies by the Gorontalo City government through the e-tax program. The research method employs interactive model data analysis with stages of data condensation, data display, and conclusion drawing. The research findings indicate that e-government policies in public services through the Gorontalo City e-tax system run optimally, including presence, interaction, and transaction. Additionally, this research reveals that the determinant factors for policy implementation exist and are very helpful in implementing policies based on the elements of support, capacity, and values. In conclusion, the findings develop the commitment factor theory, which includes the commitment of leadership, organization, and society. The relevance of the findings signifies that no matter how sophisticated the system is, it will only be optimal if the commitment from the leadership, organization, and community is established.
Keywords: E-Government, Public Policy, E-Tax, Public Service
Authors’ individual contribution: Conceptualization — I.S.; Investigation — I.S., R.L., and W.G.; Resources — M.P.; Writing — Original Draft — I.S.; Writing — Review & Editing— I.S. and I.R.S.; Supervision — I.S. and W.G.
Declaration of conflicting interests: The Authors declare that there is no conflict of interest.
JEL Classification: H83, M38, J48, I28, H26
Received: 16.06.2023
Accepted: 10.07.2024
Published online: 15.07.2024
How to cite this paper: Sulila, I., Santoso, I. R., Polin, M., Lukum, R., & Gobel, W. (2024). Development of e-government public policy implementation model in online tax services. Journal of Governance & Regulation, 13(3), 70–83. https://doi.org/10.22495/jgrv13i3art6
