Makalah Ujian Akhir Semester

Nilai dan Resiko Teknologi Informasi

IT VALUE ENGINEERING FOR INCOME TAX OF EAST JAVA PROVINCE

CASE STUDY IN THE EAST JAVA DEPARTMENT OF REVENUE

Motor Vehicle Tax Payment Service Product

Oleh :
Sawung Murdha Anggara (NIM.23514056)

MAGISTER INFORMATIKA
SEKOLAH TEKNIK ELEKTRO DAN INFORMATIKA (STEI)
INSTITUT TEKNOLOGI BANDUNG
2014

ABSTRACT

East Java Regional Revenue Office in carrying out the vision of managing local revenue has
strategic objectives in order to achieve its vision and mission. Strategic objectives are realized
in the form of excellent service as a core competence organization. One of the excellent
services are e-Samsat. E-Samsat newly introduced in September 2011 it was at the beginning
of its operations has received several awards, among others, of the President and the Ministry
of Communications and Information Technology. Based on the analysis it is still found
deficiencies in the implementation of e-Samsat. This report seeks to analyze the deficiencies
and implement IT value engineering methods in the proposed IT resources that are expected
to overcome the deficiencies in e-SAMSAT and improve the performance of the organization
of the service performance improvement.

Key Words : IT Value Engineering, Public Value, Core Competence, IT Resources, Organization
Performance, Organization Capability, IT Capability, IT Asset, Value Chain, IT
Value Model, e-Samsat.

A. INTRODUCTION

1. Organization Description

Dinas Pendapatan Daerah Jawa Timur East Java Department of Revenue

(Dispenda, acr.) was formed to meet the main tasks of East Java Regional Government in the
implementation of collecting local taxes and retribution. The rules based on Undang-Undang
No. 32 of 1956 about Financial Balance between Regional and Central Government and also
Undang-Undang Darurat No. 11 of 1957 about General Rules of Tax and Retribution. East Java
Department of Revenue has 38 Technical Implementation Unit in the entire region of East
Java as defined in Perda Jatim No. 40 of 2000 about organizational structure and working
procedures of the East Java Province Department of Revenue.
Dispenda vision is becoming leader in the management of local revenue and to be
proud on public service". To realize this vision, composed three missions there are:
1. Local revenue sector : Develop policies of revenue that can be accepted by
society, participatory, accountable and sustainable.
2. Public service sector : Delivering good public services (excellent service), reliable
and transparent.

3. Institutional sector : Achieving Human Resources Apparatus potential, high

integrity and professional as well as building a competency-based institutional
system.
In order to implementation of its work, Dispenda has principal task to do authority
on decentralization and deconcentration task in the revenue sector. To carry out primary
tasks above, Dispenda has the following functions:
1. Planning, covering all efforts and activities to plan, manage, evaluate the
implementation of the task.
2. Implementation, covering all efforts and activities to organize the collection and
regional income inclusion to the Provincial Treasury in accordance with a
predetermined plan.
3. Development, covering all efforts and activities in order to improve
performance, improved governance and improved service to the community.
4. Implementation of the administration, covering all efforts and activities in the
field of public administration, personnel, equipment, and financial, to support
the collection performance.
5. Implementation of coordination, covering all business and activities with other
agencies associated with efforts to increase regional income.
6. Monitoring, covering all efforts and activities to implement the technical
security for the implementation of tasks in accordance with the legislation in
force.
7. Preparation and establish guidelines for the determination of regional tariff
system, systems and procedures, administration of tax collection and
Retribution.
8. Implementation of the research in order to explore the sources of the new
Regional Income.
9. Provision of technical considerations to the Governor in order to reallocate
arrangement Local Revenue to District / City.
10. Data Collection, bookkeeping, evaluation and reporting, receipt of funds for
financing the implementation of deconcentration.

The organization structure of Dispenda Jatim as follow :

Figure 1. Organization Structure of Dispenda Jatim

One regional income of East Java Province is the revenue from motor vehicle taxes
and charges. To fulfill the duties and obligations of public taxes, Dispenda Jatim along with
the Polri and PT Jasa Raharja (Persero) establish a unified collaboration system called Samsat
(Sistem Administrasi Manunggal di bawah Satu Atap). Samsat formed in aim of optimizing the
issuance of Vehicle Registration Motor Vehicles Sign Numbers service as well as regional cash
receipts of motor vehicle tax, transfer duties of motor vehicles, and road traffic accident fund
contribution (SWDKLJJ), which is implemented in a single office called the Samsat Joint Office.
The vision of the Samsat Office is "the realization of excellent service as proof of
community service". To fulfill this vision, the Samsat Office formulate and establish the
mission as follows:
1. Improving the quality of service to the community.
2. Improving the security and safety and legal certainty of ownership of motor
vehicles.
3. Increase regional revenue (PAD) and state revenue.

2. Methodology

Information technology (IT) value engineering is some kind of techniques based on

function have been the means to improved IT products and processes for increase
organization performance directly or indirectly. It is a social design methodologythat is usually
episodic in application and often confused with narrow interestsm such as cost cutting. IT
Value engineering can be defined as method to improve the value of IT resources (asset and
capability of IT) by examination of its function. Value, as defined, is the ratio of function to
cost. Value can therefore be increased by either improving the function or reducing the cost.
It is a primary tenet of value engineering that basic functions be preserved and not be reduced
as a consequence of pursuing value improvements.
The reasoning behind IT value engineering is as follows: if public, as final target of
government services, expect a product to become practically or stylistically obsolete within a
specific length of time, organization can design it to only last for that specific lifetime. The
products could be built with higher-grade components but this would impose an unnecessary
cost on the manufacturer, and to a limited extend also an increased cost on the purchaser. It
will different if we use IT value engineering by analysis of IT-resources as a part of products
foundation, the IT value engineering methodology will reduce these costs by designing
existing IT resources to built the new one with just a little cost but optimal product.
In order to build a new idea of IT Value in a government organization, a researcher
start from gathering information about the organization. Researchers measured the
performance of the organization, analyze key performance of organization that became the
foundation to improve performance and create a public value. Then the researchers assess
the core competence of what became the basis of the organization's services to the public.
The results of the analysis are grouped into major activities and support in a value chain
diagram.
An organizational capabilities are the foundation for core competence passage. After
conducting an analysis of the main activities of the core competences, can proceed to the
analysis of organizational capabilities. The results of the organization capability evaluation will
bring researchers assess what resources considered to support the passage of organizational
capabilities.

In simple term, a value engineering it is depicted in figure 1 as follows :

IT Value
Measurement
and Implication

Organization
Performance

IT Resources

Organization
Capability

Core
Competences

Figure 2. Common model of IT Value Engineering

IT value model used for the analysis of IT resources in the IT value engineering phases
are using Pang Value Model as in figure 3. According to Min Seok-Pang, the relationship
between information technology resources, organizational capabilities, and an organization's
performance can be modeled by the following diagram:

Organization Capability

IT Resources
(IT Assets and
Capabilities)

Operational Capability
Communication Capability
Partnering Capability
Innovative Capability

Organization
Performances

Figure 3. Pangs IT Value Model

In the figure it can be seen that the IT resources (IT resources) in an organization can
affect organizational performances (public value) in two ways, directly and indirectly. In effect
indirectly, IT resources will affect the organizational capabilities in advance. Organizational
capabilities will then affect organizational performances (public value).
An efforts to identify the activity in the core competence of one of them using
Porter's Value Chain. Porters Value Chain divide a core competences into two groups of
6

activities, namely the main activity (primary activiry) and support activities (supporting
activity). The main activity consists of: inbound logistics, operations, outbound logistics, sales
and marketing, and servicing. Support activities consist of infrastructure, human resources
management, technology, and procurement..

Figure 4. Porters Value Chain concept

According to Porter (1985), the main activities (primary) are:

1. Inbound logistics - made up of the relationship between suppliers (suppliers), all
the activities necessary to receive, store and disseminate the input
2. Operation - are all activities necessary to transform inputs into outputs (products
and services)
3. Outbound logistics - all activities necessary to collect, store and distribute the
output
4. Marketing and Sales - activities that inform buyers about the products and
services that are served, persuade buyers to make purchases and facilitate the
process of purchasing
5. Service - all activities required to keep the products / services work effectively
after the purchase process is completed and the goods delivered.
Additional activities (secondary) are:
1. Procurement - is input or resource revenues for the company
2. Human Resource Management - consists of all activities involved in the election,
appointment, training, development, compensation, and (if necessary) the
dismissal or transfer of employees

3. Technological development - refers to the equipment, hardware, software,

procedures and technical knowledge that is used to support the process of
transforming inputs into outputs.
4. Infrastructure - to provide the needs of the company and unite the various
components. Consisting of department functions such as accounting, legal
aspects, finance, planning, public relations, government cooperation, quality
assurance and general management.

B. Organization Performance

Dispenda Jatim as the executor in implementing the activities of East Java Provincial
Government in the income sector has performed in the implementation to fulfill the duties
and functions of the organization. Performance is also a form of service to the community in
building public value. One of them is about terms of motor vehicle taxes and retribution
payment through Samsat Office. The performance is manifested in a strategic objectives that
become the main part of the organization goal and become the driving force of the
organization in carry out its duties. One of the Dispenda Jatim performance related to motor
vehicle taxes and retribution based on 2013s Regional Government Performance
Accountability Reports include:
1. The increase in local tax revenue with the measuring indicator is the percentage
increase in the number of taxpayers who pay taxes. This performance has
calculating method by this year tax realization reduced the past year next divided
by past year tax and multiplied by a hundred percent .
2. The increase in potential revenue (PAD) with the measuring indicator is the
percentage of potential local revenues which be invoiced. This performance has
calculating method by the amount of potential revenue in this year reduced by
past year divided by total revenue past year then multiplied by a hundred percent.
Measure of achievement or accomplishment of a government organization such as
Dispenda can be seen from The Performance Accountability Reports which are published each
year as a report and evaluation of government and become support materials for work
planning next year. In this report the results of calculations can be seen for each main strategic
objectives or government performance. This value represents the performance of
government organizations as well as can be considered to represent the public value achieved
from public services.
Based on key performance related to motor vehicle taxes and retribution in the East
Java Province, public value or organization performance that has been achieved by the
Dispenda Jatim in the year 2013 are as follows:
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Table 1. Strategic Objectives, Indicators, and Value Achievement on Dispenda Jatim relation
to motor vehicles tax revenues and retribution in 2013 compared to 2012.
No.

Strategic Objectives

Key Performance Indikator

Unit

Achievement
Value

(1)
1

(2)
(3)
The increase in local Percentage increase in the
tax revenues
number of taxpayers who pay
taxes

(4)
%

(5)
20,3

The
increase
in The percentage of regional
potential
revenue income potential billed
(PAD)

10,6

Source : Publication of East Java Province in Figure, 2014 and 2013, the Statistics Bureau of
East Java Province
From Table 1 above can be seen the realization of local tax revenue and the value of
potential revenue in 2013 increased from the previous year as respectively 20,3% and 10,6%.
The main performance measurement results indicate an increase in the value of the
performance of Dispenda from the previous year. In other words, Dispenda Jatim has
managed to do the achievement of performance and fulfill the obligations of their duties and
functions in the year 2013.
Analysis of the increase in the value of the performance include how the organization
improve its capabilities and create an excellent products that can trigger such performance.
Excellent product built from the formulation of the organization capabilities. Capabilities are
included in the organization planning and has been approved by stackholders.

C. Value Creation and Delivery

1. Core competences

Core competence actually means the advantages of a company compared to rival

that makes the company's competence and concentrate on other fields will be outsourced.
This definition when applied into a government organization can be defined as the
organization excellent service based from its duties and functions also set out in
regulations/laws.
Dispenda as an government organizations and public servants also formulate
excellent services in order to fulfilling the duties as well as to improve the performance of the
organization. Excellent service compiled by Dispenda Jatim in terms of increasing local tax

revenue is to devise a method of motor vehicle tax and retribution which bring closer to the
taxpayer.
Excellent service of motor vehicle taxes and retribution applied in each of the
Technical Implementation Unit (UPTD) which spread over 38 districts / cities in East Java.
UPTD coordinate together with the Polri and PT Jasa Raharja (Persero) in order to
implementing the excellent service at Samsat office in each region where the this office is
directly related to the taxpayer in paying taxes.
The Dispenda Jatim excellent service are as follow:
1. E-Samsat
E-SAMSAT is one type of excellent service about annual vehicle registration
authorization via the internet and payment of tax via e-Channel banks such as
ATMs, Teller, PPOB, Mobile Banking, Internet Banking, or other services.
Reporting vehicle registration through the official website of Samsat while
payment itself into four banks such as Bank Rakyat Indonesia, BNI Bank, Mandiri
Bank, and Bank of East Java.
2. Samsat Keliling
Samsat Keliling (Samsat mobile) is a form of motor vehicle tax payment services
and annual vehicle registration authorization which served in modified vehicle
with proactive methods by visiting the vehicle owner/taxpayer who is far from the
Samsat service center. This vehicle is in form of a wagon/bus which designed to
resemble the office, but not yet connected online with internet. These vehicles
will drive around and stop at strategic crowded places which are already
scheduled. With scheduled, the public would know when the bus will stop at some
point. This service allows people other than the payment of taxes on motor
vehicles could also serve extension of the Driver License. The procedure for the
payment is not much different if the taxpayer paid directly to the counter in the
Samsat office.
3. Samsat Corner
SAMSAT Corner is one of the Samsat service to facilitate taxpayers in the payment
of taxes and vehicle registration authorization in crowded places such as shopping
centers, malls, and supermarkets. Almost like Samsat Mobile, this service is also a
proactive method that aims to facilitate the taxpayer in paying tax without
difficulty come into SAMSAT office. With open checkouts in a public place, the
taxpayers can make tax payments at the time when they are shopping or working
in that crowded center.

10

4. Samsat Drive Thru

Service SAMSAT resembles drive-thru service at fast food restaurant with the goal
of providing a practical, fast, and clean without requiring the taxpayer out of the
car they were in the care of the payment documents. This service also aims to
make it easy for taxpayers to approve their vehicle registration and payment of
their taxes.
This four services aims to facilitate the taxpayers in paying their vehicle taxes and
avoiding tax payment arrears because of difficult access, long queues, or complexity payment
procedure if only done in the Samsat office..
One of the newly introduced excellent service is the e-Samsat. This service was
introduced and implemented in September 2011. The implementation of e-Samsat in East
Java was the first in Indonesia and became a pilot-project to other provinces. In addition to
the first, E-SAMSAT East Java had international service quality standards such as ISO 9001:
2008. This achievement made SAMSAT Jatim was awarded by Yan Prima Charter Award from
President in 2011 and also PEGI 2011 Awards from the Ministry of Communications and
Information Technology for Utilization field of Information Technology Governance.
Based on the achievements that have been reached in this short introduction so eSAMSAT will be the main focus in the discussion and analysis of this paper.

2. Porters Value Chain on e-Samsat Service

Porter's Value Chain is used to describe the details of the activities of an organization
to produce excellent service to fulfill the duties and functions of the organization.
Identification of the main activities carried on to determine the constituent elements of the
service. Further determined organizational capabilities that play a role in building the
following services IT resources are used.

11

Identification of the main activities of the e-Samsat are as follows:

Procedure of Payment Transactions for Motor Vehicle Tax (PKB) via e-SAMSAT Services
Web Application

START

Bank Facility (ATM, Teller, SMS Banking,

PPOB, Internet Banking, dll)

Vehicle Letter Legalize (Samsat office,

Samsat Corner, Samsat Keliling, dll)

Make payments in facilities

that have been appropriate
payment booking code

Submit proof of payment,

reg, vehicle registration,
and ID cards

Payment Proof Letter

Ratification of STNK, BPKP,

and proof of taxes payment

Perform the access to

e-SAMSAT website

Fill out a form and

location of the vehicle
license plate number

Information
the amount of
taxes to be
paid

FINISH

Filling the frame number,

BPKP, Office SAMSAT
authorization purposes, and
Bank payment purposes

SAMSAT
location,
payment
method

Choosing SAMSAT
location and method of
payment will be made

Phase

Booking code
payments

Figure 5. Flowchart of e-Samsat bussiness process

Processes in the main activity above is the stages to produce output which known as
excellent and qualified e-SAMSAT service. This output is one of organization core competence
goals towards better organizational performance for its duty as a tax collector. In addition,
this process target is to building a public value such as satisfaction in service giving to
taxpayers when they deposit their tax.

12

From the identification of the main activities above, it can be parted and sorted by
step process in Porter's Value Chain model which is defined as follows:
1. Process in inbound logistics activities include the collection of taxable vehicle
information, which detailed as follows: vehicle location data, the identity of the
owner of the vehicle, license plate number, order number, number of BPKP, the
location of the office of destination payment, bank payment purposes, and
methods of payment.
2. Process in operations activities include the processing of payment transactions
through bank facilities and services that have been selected and updating the
data licensing from motor vehicles already have been paid. Payment
transactions in this case Samsat directly related to the Bank as the recipient of
the money.
3. Process in outbound logistics activities include the issuance of tax payment
receipt and validation of motor vehicle license letter (STNK and BPKB) into new
one. Last license letter will be formalized into a new license letter and will be
valid until next year.
4. The process in sales and marketing activities include the socialization of eSamsat to taxpayers either through advertisements on television, on the
internet, and in newspapers. Socialization through events such as event, stand,
exhibitions, sports activities, and so on. It also introduced a service to its partners
so as to improve cooperation contracts with other banks.
5. The process in services activity include post-payment services such as customer
complaints service, service information, and criticism and suggestions.
Support activities is one part of Porter's Value Chain models that do not directly
generate output but become a supporting point for the main activity. Supporting process in
e-Samsat service are as follows:
1. Infrastructure, which includes regulatory agencies, the mechanism of payment
of tax, financial management, organizational structure, financial resources
(budget) and others.
2. Human resource management includes management of employees such as
employee training, hiring, dismissal of employees.
3. Technology include device servers, computers, network systems, internet
services, websites, information systems, applications and other support.
4. Procurement such as the procurement of stationery, procurement of capital
goods, the contract with selected bank.

13

Support
Activity

Infrastructure : regulatory agencies, the mechanism of payment of tax, financial management,

organizational structure, financial resources (budget) and others
Human resource management : management of employees such as employee training, hiring,
dismissal of employees
Technology : device servers, computers, network systems, internet services, websites, information
systems, applications and other support

Main Activity

Inbound logistics :
Gathering taxable
vehicle
information

Operations :
transaksi
Transaction of tax
payments,
Updating the data
licensing of motor
vehicles

Outbound
logistics :
Issuance of tax
receipts,
Validation of new
vehicles letter

Sales and
marketing :
Socialization of eSamsat service
(advertising and
events)

Services :
Post-payment
services
(complaints,
criticisms and
suggestions)

Excellent and
Qualified eSamsat Service

Procurement : the procurement of stationery, procurement of capital goods, the contract with the
selected bank

Figure 6. Porters Value Chain model in e-Samsat Business Process

3. Organizational capability

Capability of an organization is a particular ability or capacity of the organization to

achieve specific business goals. To achieve a performance through enhanced services (core
competencies) an organization requires a capability to support the business processes of the
excellent service. Capabilities that must be owned by the Dispenda Jatim in support of eSAMSAT excellent services can be detailed as follows::
Table 2. Organizational Capability that Meets Every Stage of e-Samsat Business Process
No.
(1)
1.

Process
Capability
(2)
(3)
Gathering
taxable Operational
vehicle information
capability

Expected Target
(4)
Increasing the excellent service that is
fast, effective, and efficient (internal
benefits to the organization)

2.

Transaction of tax Operational

payments
capability

Increasing the excellent service that is

fast, effective, and efficient (internal
benefits to the organization)
Improving the quality of cooperation
with related bank in order to transfer
received tax amount

Partnering capability

14

3.

Updating the data Operational

licensing of motor capability
vehicles
Partnering capability

4.

Issuance
receipts

5.

Validation of new Operational

vehicles letter
capability

6.

Socialization of eSamsat
service
(advertising
and
events)
Post-payment
services (complaints,
criticisms
and
suggestions)
Provision
of
infrastructure
support services

Communication
capability

Employees
management

Operational
capability

10

The use
resources

11

Procurement
contract
management

of

of

tax Operational
capability

Increasing the excellent service that is

fast, effective, and efficient (internal
benefits to the organization)
Improving the quality of cooperation
with the PT Jasa Raharja (Persero) and
Polri in terms of updating motor
vehicles data licensing
Increasing the excellent service that is
fast, effective, and efficient (internal
benefits to the organization)
Increasing the excellent service that is
fast, effective, and efficient (internal
benefits to the organization)
Introducing services to the community

Communication
capability

Provide disclosure of information to

the public

Operational
capability

Organization infrastructure must

provide facilities to service, improving
agency performance effectively and
efficiently (internal benefits)
Human resource management should
be done with an effective and efficient
system (internal benefits)
Information technology resources
must be able to support the main
process to make it more effective and
efficient (internal benefits)
Provides
convenience
in
the
procurement process
Provide an opportunity for outsiders to
follow procurement auctions
Provides
convenience
and
transparency of information in the
process of procurement of goods /
assets

IT Operational
capability

and Operational
capability
Partnering
capability
Communication
capability

15

4. Existing IT Resources

Based on the analysis of organization capabilities, in this section will explained about
IT resources that exist today in order to support of the organization performance. IT support
resources affect organization performances in two ways: direct and indirect. Directly means
IT resources affect organization performance without organization capability role. Indirectly
means IT resources affect organizational performance through organizational capabilities.
Existing IT resources are distinguished into two such as IT assets (IT infrastructure,
applications, human resources), and IT capability. Here the explanation:
Table 3. IT Resources are Needed to Support The Organizational Capability
Existing IT Resources
IT Assets
IT Capability
(1)
(2)
1. PC
1. Capable
of
2. Server
performing
3. Printer
calculations on large
4. Network and internet
storage with high
resources
speed
5. Information system
2. Being able to send
6. Website
data
information
7. DBMS
quickly, accurately,
8. Supporting
and low cost
applications (office, 3. The storage system
billing, etc)
information is easily
9. Human
resources
accessible and require
(technician,
little space
programmer, etc)
10. Supporting
4. Being able to support
applications (support
transaction
applications
with
processing
partner)
information
with
partners
There is no IT assets
support for socialization
done by outside parties
such as newspaper media

Capability

Expected Result

(3)
Operational
capability

(4)
Increasing
the
excellent service that
is fast, effective, and
efficient
(internal
benefits
to
the
organization)

Partnering
capability

Improving
quality
cooperation
other parties

The absence of IT Commuassets also means the nication

absence
of
IT capability
capabilities
that
support organizational
capability

the
of
with

Disclosure
of
information
and
reciprocal
relationship with the
taxpayer

16

D. IT Value Engineering for IT Resources

1. Core Competence Evaluation

Core competence has been built by Dispenda Jatim, in this case referred as Dispenda
Jatim excellent service, were evaluated to determine how far these services can contribute
to organization performance as well as to improve services to public (public value). This
evaluation can also provide guidance in the analysis of capabilities that need to be prepared
by an organization so as to improve the performance of core competence and give support
to organization for the better performance.
Analysis of the e-Samsat performance in improving organizational performance can
be seen from the value of the motor vehicle tax received by local government and the value
of overdue tax arrears paid by the taxpayer described in the following graph::
7000

5000

6300

6200

6000
5200

4000
3000
2000
1000

804,1

598,8
0

248,5
2010

2011

2012

Realisasi Penerimaan Pajak Kendaraan Bermotor

Realisasi Nilai Tunggakan Pajak Kendaraan Bermotor

Figure 7. Motor Vehicle Tax Revenues and Unpaid Arrears (2010-2012)

As seen from the graph processed sourced from the Statistics Bureau of East Java
Province and Dispenda, we can see the tax revenue during the year 2010 to 2012 has
increased. Tax revenues increased from the year 2010 before the e- Samsat introduced to the
year 2011 when e- Samsat had been introduced. But the same increase did not occur in 2012
with the assumption more people recognize the e- Samsat than in 2011.
When seeing the value of the motor vehicle tax payment arrears, arrears rate
increased from year before introduction of e-Samsat (2010) to the current e-Samsat
introduced (2011). Value arrears remained increased in the year 2012, although the value of
the increase is not as high as in 2011.

17

From the evaluation results can be concluded that:

1.

The increase in motor vehicle tax revenue did not show significant improvement
from the time when e-Samsat introduced (2011) compared to the time when eSamsat already introduced a year later (2012) with the assumption of increasing
number of motor vehicles is constant and more people familiar with e-Samsat
compared to the introduced year.

2.

The increased of motor vehicle tax payment arrears still increase from the year
before the e-Samsat introduced (2010) and after e-Samsat introduced (2011)
and remained up a year later (2012) although not as high as in 2011.

Evaluation results show that the implementation of e-Samsat have not fully
considered optimal in order to support Dispenda performance. This is indicated by the
increase of tax revenues after the e- Samsat introduced were not as high as when the eSamsat had not yet been introduced to the public, as well as the value of the arrears were still
increasing from year to year. This indicated that the service need to be improved more than
before.
Evaluation of e-Samsat through a survey of public opinion can also be conducted to
determine the extent to which this excellent service provide public value for the community.
The survey was conducted on 200 taxpayers who want to pay taxes in Samsat service in
Surabaya and surrounding areas. Subsequent analysis was conducted using SEM (Structural
Equation Model) and produced several variables about people's satisfaction of e-SAMSAT as
follows:

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Table 4. The Results of Public Opinion Analysis for e-Samsat Service

No.

Variable

Result

(1)
1

(2)

(3)

Effectiveness

Positive value

Efficiency

Negative value

Quality

Positive value

Equity

Considerable value

Appropriatness

Negative value

Source : Analisis Kesuksesan E-Government Menggunakan Structural Equation Modeling

(Studi Kasus Dispenda Jatim), Jurnal Teknik Pomits Vol. 1, No. 1, (2012) 1-6.
The analysis of the test results conclude that the public assessment of the egovernment performance (in this case the implementation of e-Samsat) gives a positive value
less than 50%, which means the government has not considered successful in implementing
e-Samsat.
From the above two evaluation results, both in terms of core competence as a
support organization and the performance of the core competences as increasing public
value, it can be concluded that the implementation of e-Samsat not been considered
successful in improving organizational performance and public value. Analysis for this less
successful cause in implementation of e-SAMSAT such as:
a) From the results of public opinion survey show us the lack of public participation
in e-SAMSAT. However governments do it good but if public have less responsive
still can not increase the public value itself. In this case public is still less aware
of e-SAMSAT service so there is lack of mutual public to governments program.
b) When compared to other excellent programs such as services and SAMSAT
mobile, e-SAMSAT still unable to compete because, in contrast to those who
provide one-stop services, e-SAMSAT still require customers towards SAMSAT
Corner for legalization of vehicle registration letter and take proof of payment
tax.
c) There are few banks that support e-SAMSAT.
2. Proposed IT Resources
From the evaluation of core competence in the role of improving organizational
performance and generate public value found there still lacks in the implementation of such
services. To overcome the lack as well as to improve the quality of e-SAMSAT service,
proposed IT resources which need to be provided by Dispenda, such as:

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Table 5. IT Resources proposed in Enhancing Organizational Capability

Proposed IT Resources

1.

2.

3.
4.
5.
6.
7.

IT Assets
(1)
Web-based
integrated
information system (which can
integrate entire transaction
process in Samsat office and
partners)
Mobile-based
integrated
information system (support
system that allows the taxpayer
makes payment procedures
such Samsat-SMS or SamsatApps that can run on the system
gadgets)
Ads, videotron
Social
media
(Facebook,
twitter, etc.)
Information website
Digital publication
Teleconference devices

Capability
IT Capability
(2)
(3)
1. Capable to leverage IT assets Operational
for better service
capability
2. Able to provide easy access
anywhere and anytime
3. Able to simplify and maintain Partnering
the stability of the flow of capability
information
when
the
transaction takes place between
fellow partners

4. Capable of displaying excellence Commuof service in a format that is easy nication

to understand and remember capability
the community
5. Able to serve as a reminder for
people to pay their taxes on
time

8. Architecture
framework 6. Ability
to
provide Innovative
application
guidance/advice
on
the capability
9. Supporting
applications
improvement of the system
(project, visio, etc)
7. Able to support planning and
10. Expert system application
decision-making

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3. Capability Could Be Improved in The Business Process from Evaluation of IT Resources

After giving the proposal to existing IT resources and analyzed the effects when
applied in e-SAMSAT. The table below shows e-Samsat process business and the expected
performance from the result of application of e-SAMSAT proposals that have been submitted
previously :
Table 6. Capabilities that Can be Improved and The Expected Results of The Proposed IT
Resources
No.
(1)
1.

Process
Capability
(2)
(3)
Gathering
taxable Operational
vehicle information
capability

2.

Transaction of tax Operational

payments
capability
Partnering capability

3.

4.
5.

6.

Updating the data

licensing of motor
vehicles
Issuance
of tax
receipts
Validation of new
vehicles letter

Operational
capability
Partnering capability

Operational
capability
Operational
capability

Socialization of e- Communication
Samsat
service capability
(advertising
and
events)

Expected Increase
(4)
Process data and payment transactions
can be more optimally with the using of
of web-based integrated information
system in facilitating the share of
information, speed up the process of
data transfer, and improve the
optimization and ease of transactions
between the taxpayer, banks, and
Samsat office;
Services can be more optimally with
mobile application because the user
can use applications anytime and
anywhere and also can improve the
quality of service.
Improve
information
disclosure
services, introducing services to an
increasingly wide range and easily
identified by the public;
Able to reduce tax arrears by
introducing services to people who do
not understand the procedure of eservices and call centers are not yet
aware of the tax

Innovative capability
Post-payment
services (complaints,
criticisms
and
suggestions)

Can improve the quality of e-Samsat to

propose repair and service innovations
based on complaints and suggestions
submitted taxpayer

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The use
resources

Procurement
contract
management

of

IT Communication
capability

Help
improve
the
ease
of
communication with the taxpayer in
respect of transactions and tax
socialization

and Communication
capability

Disseminate
information
and
assurance of cooperation contracts
with parties other banks so as to
increase the number of partner banks
that can support e-Samsat

From capabilities that are expected to be better in the implementation of ITResources, now will be analyzed the impact of IT-Resources to the problems that exist in eSamsat service. At the top already mentioned there are three issues that successfully analyzed
about e-Samsat performance. Now it will be delivered how IT-Resources can provide
suggestions for improvements to the current e-Samsat.
Table 7. Impact Analysis of Proposed Implementation of IT Resources in Overcoming the
Existing Problems on the Existing Core Competence of Organization (e-Samsat)

No.

Core Competence Analysis

Expected Improvement from Implementation

of Proposed IT Resources

(1)

(2)

(3)

The lack of public participation in the eSamsat. In this case people are still not
aware of e-Samsat program so that the
mutual society to government
programs is still considered less.

By applying IT resources to introduce e-SAMSAT

to the media either through the existing media
via internet or television (such as through the
installation of Ads, Videotron, introduced
through social media (Facebook, Twitter, etc.),
website, and other digital publications)
expected a lot more people aware of this service
and the importance of paying taxes.

When compared to other excellent

programs such as services and SAMSAT
mobile, e-SAMSAT still unable to
compete because, in contrast to those
who provide one-stop services, eSAMSAT still require customers
towards SAMSAT Corner for legalization

With a web-based application integrated

information system, expected the legalization of
vehicle registration and proof of payment of tax
collection can also be done through the Bank at
a time (do not require visiting Samsat office just
like now) because of the integrated system
ensures information and transactions can be
done by anyone as long as it remains limited
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of vehicle registration letter and take partnership by the contract in terms of data
access.
proof of payment tax.
3

There are few banks that support e- With the better performance and more
smoothly communication through the IT
Samsat.
resources it is expected that the proposed
cooperation and the guarantee contract
information can be delivered to the banks
instead of partners so that they are interested in
participating in e-SAMSAT program.

E. CONCLUSION
Dispenda Jatim in realizing its vision as the manager of the local revenue, has a
mission and objectives adopted in the strategic objectives or key performance to achieve it.
The strategic goal is measured in a key performance indicator which is an indicator in
achieving an organization performance. Increasing organizational performance is expected to
realize the vision that carried by Dispenda Jatim besides also expected to create a public value
to the community.
To realize the organizational performance, Dispenda Jatim provides four excellent
services as their core competence. Four services are expected to better function in order to
improve organizational performance. One of the services that get high accomplishments in
young service is an e-SAMSAT.
This report analyzes the business processes that form the basis of activity in the
implementation of e-SAMSAT. The depiction of the business process is done using a flowchart
to get ongoing activities. Then existing activities described to the Porters Value Chain to get
the main activities in order to achieve the objectives of e-Samsat there are Excellent and
Quality Service.
After describes the main activities, then determine the capabilities of the
organization that became the foundation of the progressed activities. From the analysis was
found three operational capability, there are : operational capability, partnering capability,
and communication capability.
From the analysis capability, then continued to assessment of IT resources that can
support the capability of the organization to be able to run properly. The results of the
assessment of IT resources resulted in a IT Value Model. The model is mapped IT resources,
organizational capabilities, core competences, and organizational performances into a single
table in the purpose of obtaining a public value.
Further analysis of the eminent services to see whether the service is optimal in
supporting the achievement of the organization's performance. Apparently the results of an
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evaluation of the e-SAMSAT still found lack of community satisfaction and less significance
increase organizational performance.
Therefore, based on the existing IT value model can analyze IT resources that
necessary proposed to improve the results of evaluation. The results for proposed IT
resources became the basis for improvements or additions to existing organization
capabilities. This capability is expected to improve the excellent service and ultimately can
improve organizational performance and increase public value.
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Braug, R., Horner, L., Lekhi, R., Public Value, Politics, and Public Management, The
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Prahalad, C.K, Hamel, G., The Core Competence of Corporation, Harvard Business
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Lei, P., Wu, Q., Introduction to Structural Equation Modeling: Issues and Practical
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Agung, P., Mudjahidin, Analisis Kesuksesan E-Government Menggunakan Structural
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[10] http://jatim.bps.go.id/ diakses tanggal 15 Desember 2014.
[11] http://www.dipendajatim.go.id/ diakses tanggal 15 Desember 2014.
[12] http://www.eSamsatjatim.com/ diakses tanggal 15 Desember 2014.

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