{"id":"https://openalex.org/W7164386366","doi":"https://doi.org/10.37899/journallabisecoman.v7i3.3320","title":"Holistic Digital Service Transformation of Motor Vehicle Tax as a Strategy to Enhance Compliance and Regional Original Revenue Realization: A Case Study","display_name":"Holistic Digital Service Transformation of Motor Vehicle Tax as a Strategy to Enhance Compliance and Regional Original Revenue Realization: A Case Study","publication_year":2026,"publication_date":"2026-06-12","ids":{"openalex":"https://openalex.org/W7164386366","doi":"https://doi.org/10.37899/journallabisecoman.v7i3.3320"},"language":"en","primary_location":{"id":"doi:10.37899/journallabisecoman.v7i3.3320","doi":"https://doi.org/10.37899/journallabisecoman.v7i3.3320","is_oa":true,"landing_page_url":"https://doi.org/10.37899/journallabisecoman.v7i3.3320","pdf_url":"https://newinera.com/index.php/JournalLaBisecoman/article/download/3320/2559","source":{"id":"https://openalex.org/S4210212173","display_name":"Journal La Bisecoman","issn_l":"2721-0987","issn":["2721-0987","2721-124X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal La Bisecoman","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://newinera.com/index.php/JournalLaBisecoman/article/download/3320/2559","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5138404961","display_name":"Andi Arif","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I98301867","display_name":"Hasanuddin University","ror":"https://ror.org/00da1gf19","country_code":"ID","type":"education","lineage":["https://openalex.org/I98301867"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Andi Arif","raw_affiliation_strings":["Public Administration, Department of Administrative Sciences, Faculty of Social and Political Sciences, Hasanuddin University, Makassar, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Public Administration, Department of Administrative Sciences, Faculty of Social and Political Sciences, Hasanuddin University, Makassar, Indonesia","institution_ids":["https://openalex.org/I98301867"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5060997861","display_name":"Gita Susanti","orcid":"https://orcid.org/0000-0002-2201-3166","observed_orcids":["https://orcid.org/0000-0002-2201-3166"]},"institutions":[{"id":"https://openalex.org/I98301867","display_name":"Hasanuddin University","ror":"https://ror.org/00da1gf19","country_code":"ID","type":"education","lineage":["https://openalex.org/I98301867"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Gita Susanti","raw_affiliation_strings":["Public Administration, Department of Administrative Sciences, Faculty of Social and Political Sciences, Hasanuddin University, Makassar, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Public Administration, Department of Administrative Sciences, Faculty of Social and Political Sciences, Hasanuddin University, Makassar, Indonesia","institution_ids":["https://openalex.org/I98301867"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5079322380","display_name":"Muhammad Fauzan Rusdi","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I98301867","display_name":"Hasanuddin University","ror":"https://ror.org/00da1gf19","country_code":"ID","type":"education","lineage":["https://openalex.org/I98301867"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Muhammad Rusdi","raw_affiliation_strings":["Public Administration, Department of Administrative Sciences, Faculty of Social and Political Sciences, Hasanuddin University, Makassar, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Public Administration, Department of Administrative Sciences, Faculty of Social and Political Sciences, Hasanuddin University, Makassar, Indonesia","institution_ids":["https://openalex.org/I98301867"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I98301867"],"apc_list":null,"apc_paid":null,"fwci":8.1811,"has_fulltext":true,"cited_by_count":1,"citation_normalized_percentile":{"value":0.93090714,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":91,"max":95},"biblio":{"volume":"7","issue":"3","first_page":"690","last_page":"617"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10953","display_name":"E-Government and Public Services","score":0.8984000086784363,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10953","display_name":"E-Government and Public Services","score":0.8984000086784363,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12687","display_name":"Public Administration in Developing Nations","score":0.05860000103712082,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10068","display_name":"Technology Adoption and User Behaviour","score":0.019700000062584877,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/vehicle-taxation","display_name":"motor vehicle tax","score":0.9580000042915344},{"id":"https://openalex.org/keywords/akt","display_name":"Akt","score":0.7250000238418579},{"id":"https://openalex.org/keywords/digital-public-services","display_name":"digital public services","score":0.7149999737739563},{"id":"https://openalex.org/keywords/technology-adoption","display_name":"technology adoption","score":0.6489999890327454},{"id":"https://openalex.org/keywords/diffusion-of-innovations","display_name":"diffusion of innovations","score":0.9549999833106995},{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.5559999942779541},{"id":"https://openalex.org/keywords/regional-own-source-revenue","display_name":"regional own-source revenue","score":0.6380000114440918},{"id":"https://openalex.org/keywords/digital-literacy","display_name":"digital literacy","score":0.6380000114440918},{"id":"https://openalex.org/keywords/bureaucratic-resistance","display_name":"bureaucratic resistance","score":0.699999988079071},{"id":"https://openalex.org/keywords/digital-transformation-leadership","display_name":"digital transformation leadership","score":0.8360000252723694},{"id":"https://openalex.org/keywords/digital-culture","display_name":"digital culture","score":0.7250000238418579},{"id":"https://openalex.org/keywords/south-sulawesi","display_name":"South Sulawesi","score":0.9240000247955322}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6567000150680542},{"id":"https://openalex.org/C168725872","wikidata":"https://www.wikidata.org/wiki/Q991663","display_name":"Sophistication","level":2,"score":0.550599992275238},{"id":"https://openalex.org/C126082660","wikidata":"https://www.wikidata.org/wiki/Q4252370","display_name":"Digital transformation","level":2,"score":0.4993000030517578},{"id":"https://openalex.org/C2779816654","wikidata":"https://www.wikidata.org/wiki/Q493754","display_name":"Leapfrogging","level":2,"score":0.4505999982357025},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.4375},{"id":"https://openalex.org/C2780762989","wikidata":"https://www.wikidata.org/wiki/Q1323528","display_name":"Digital strategy","level":4,"score":0.43630000948905945},{"id":"https://openalex.org/C2780917687","wikidata":"https://www.wikidata.org/wiki/Q304994","display_name":"Diffusion of innovations","level":2,"score":0.4277999997138977},{"id":"https://openalex.org/C190248442","wikidata":"https://www.wikidata.org/wiki/Q839486","display_name":"Qualitative research","level":2,"score":0.42579999566078186},{"id":"https://openalex.org/C105339364","wikidata":"https://www.wikidata.org/wiki/Q2297740","display_name":"Software deployment","level":2,"score":0.4097000062465668},{"id":"https://openalex.org/C56995899","wikidata":"https://www.wikidata.org/wiki/Q1126687","display_name":"Focus group","level":2,"score":0.40230000019073486},{"id":"https://openalex.org/C2780378061","wikidata":"https://www.wikidata.org/wiki/Q25351891","display_name":"Service (business)","level":2,"score":0.3917999863624573},{"id":"https://openalex.org/C22607594","wikidata":"https://www.wikidata.org/wiki/Q5375150","display_name":"Enabling","level":2,"score":0.38989999890327454},{"id":"https://openalex.org/C94617000","wikidata":"https://www.wikidata.org/wiki/Q639854","display_name":"Qualitative comparative analysis","level":2,"score":0.3896999955177307},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.3864000141620636},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.38350000977516174},{"id":"https://openalex.org/C4216890","wikidata":"https://www.wikidata.org/wiki/Q815823","display_name":"Business model","level":2,"score":0.3456000089645386},{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.32829999923706055},{"id":"https://openalex.org/C110875604","wikidata":"https://www.wikidata.org/wiki/Q75","display_name":"The Internet","level":2,"score":0.3215000033378601},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.3142000138759613},{"id":"https://openalex.org/C51575053","wikidata":"https://www.wikidata.org/wiki/Q72468","display_name":"Bureaucracy","level":3,"score":0.3089999854564667},{"id":"https://openalex.org/C3307092","wikidata":"https://www.wikidata.org/wiki/Q6532095","display_name":"Service innovation","level":3,"score":0.30309998989105225},{"id":"https://openalex.org/C2779057293","wikidata":"https://www.wikidata.org/wiki/Q6543058","display_name":"Licensee","level":3,"score":0.29829999804496765},{"id":"https://openalex.org/C2780821815","wikidata":"https://www.wikidata.org/wiki/Q5340806","display_name":"Portfolio","level":2,"score":0.2784999907016754},{"id":"https://openalex.org/C121017731","wikidata":"https://www.wikidata.org/wiki/Q11661","display_name":"Information technology","level":2,"score":0.2777999937534332},{"id":"https://openalex.org/C20555606","wikidata":"https://www.wikidata.org/wiki/Q868575","display_name":"Empowerment","level":2,"score":0.2685000002384186},{"id":"https://openalex.org/C182566","wikidata":"https://www.wikidata.org/wiki/Q759524","display_name":"Organizational structure","level":2,"score":0.2671999931335449},{"id":"https://openalex.org/C33676613","wikidata":"https://www.wikidata.org/wiki/Q13415176","display_name":"Dimension (graph theory)","level":2,"score":0.26669999957084656},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.2648000121116638},{"id":"https://openalex.org/C137996800","wikidata":"https://www.wikidata.org/wiki/Q762702","display_name":"Technological change","level":2,"score":0.2547999918460846},{"id":"https://openalex.org/C2780945871","wikidata":"https://www.wikidata.org/wiki/Q194274","display_name":"Backup","level":2,"score":0.2529999911785126}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.37899/journallabisecoman.v7i3.3320","doi":"https://doi.org/10.37899/journallabisecoman.v7i3.3320","is_oa":true,"landing_page_url":"https://doi.org/10.37899/journallabisecoman.v7i3.3320","pdf_url":"https://newinera.com/index.php/JournalLaBisecoman/article/download/3320/2559","source":{"id":"https://openalex.org/S4210212173","display_name":"Journal La Bisecoman","issn_l":"2721-0987","issn":["2721-0987","2721-124X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal La Bisecoman","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.37899/journallabisecoman.v7i3.3320","doi":"https://doi.org/10.37899/journallabisecoman.v7i3.3320","is_oa":true,"landing_page_url":"https://doi.org/10.37899/journallabisecoman.v7i3.3320","pdf_url":"https://newinera.com/index.php/JournalLaBisecoman/article/download/3320/2559","source":{"id":"https://openalex.org/S4210212173","display_name":"Journal La Bisecoman","issn_l":"2721-0987","issn":["2721-0987","2721-124X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal La Bisecoman","raw_type":"journal-article"},"sustainable_development_goals":[{"score":1.0,"id":"https://metadata.un.org/sdg/9","display_name":"Industry, innovation and infrastructure"},{"score":0.5473999977111816,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7164386366.pdf","grobid_xml":"https://content.openalex.org/works/W7164386366.grobid-xml"},"referenced_works_count":9,"referenced_works":["https://openalex.org/W2123431441","https://openalex.org/W4223498640","https://openalex.org/W4308596801","https://openalex.org/W4383226258","https://openalex.org/W4383738630","https://openalex.org/W4387821196","https://openalex.org/W4405309386","https://openalex.org/W4405665405","https://openalex.org/W7155557456"],"related_works":["https://openalex.org/W7221112850","https://openalex.org/W4413053455","https://openalex.org/W4413931559","https://openalex.org/W7219991183","https://openalex.org/W7202277260","https://openalex.org/W7160307022","https://openalex.org/W7147347369","https://openalex.org/W4415686471","https://openalex.org/W4413936677","https://openalex.org/W4414847702"],"abstract_inverted_index":{"The":[0,166],"implementation":[1,75],"of":[2,22,33,66,123,132,135,153,168,197],"digital":[3,46,67,126,154,169,188],"Motor":[4],"Vehicle":[5],"Tax":[6],"(PKB)":[7],"services":[8,127],"in":[9,15,30,63,159],"South":[10],"Sulawesi":[11],"faces":[12],"significant":[13],"challenges":[14],"low":[16],"adoption":[17,57],"rates":[18],"despite":[19],"the":[20,31,39,50,64,120,130,163,181,194],"availability":[21],"technological":[23],"infrastructure.":[24],"This":[25,52],"phenomenon":[26],"indicates":[27],"systemic":[28],"barriers":[29,62],"diffusion":[32,65,145],"innovation,":[34],"including":[35],"institutional":[36],"resistance":[37],"within":[38],"bureaucracy":[40],"and":[41,59,105,142,157,190],"socio-geographic":[42],"as":[43,45],"well":[44],"literacy":[47],"obstacles":[48],"among":[49,162],"public.":[51],"study":[53,86],"aims":[54],"to":[55,71,184],"analyze":[56],"dynamics":[58],"identify":[60],"critical":[61],"PKB":[68,170],"service":[69],"innovation":[70,192],"formulate":[72],"a":[73,79,151,186],"holistic":[74],"strategy.This":[76],"research":[77],"employs":[78],"qualitative":[80],"approach":[81],"with":[82,97,110,193],"an":[83],"explorative":[84],"case":[85],"method.":[87],"Data":[88],"were":[89],"gathered":[90],"through":[91],"operational":[92,137],"document":[93],"analysis,":[94],"in-depth":[95],"interviews":[96],"key":[98],"stakeholders":[99],"(Bapenda,":[100],"Ditlantas":[101],"Polri,":[102],"Jasa":[103],"Raharja),":[104],"Focus":[106],"Group":[107],"Discussions":[108],"(FGD)":[109],"diverse":[111],"taxpayer":[112],"groups.":[113],"Findings":[114],"show":[115],"that":[116,139],"relative":[117],"advantage":[118],"is":[119,146],"strongest":[121],"predictor":[122],"adoption,":[124],"where":[125],"can":[128],"reduce":[129],"rigidity":[131],"17":[133],"types":[134],"manual":[136],"procedures":[138],"are":[140],"rigid":[141],"labor-intensive.":[143],"However,":[144],"hindered":[147],"by":[148],"organizational":[149],"inertia,":[150],"lack":[152],"transformational":[155],"leadership,":[156],"gaps":[158],"internet":[160],"understanding":[161],"heterogeneous":[164],"society.":[165],"success":[167],"transformation":[171],"depends":[172],"not":[173],"only":[174],"on":[175,180],"technical":[176],"sophistication":[177],"but":[178],"also":[179],"organization's":[182],"ability":[183],"build":[185],"collective":[187],"culture":[189],"align":[191],"socio-psychological":[195],"realities":[196],"taxpayers.":[198]},"counts_by_year":[{"year":2026,"cited_by_count":1}],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2026-06-12T00:00:00"}
