Etika Pelayanan Publik Dalam Implementasi Program Renjani: Studi Etnografi di KPP Pratama Bandung Cicadas
Keywords:
Public Service Ethics, Renjani, Tax ComplianceAbstract
Ethical public service is the main foundation in building public trust in government institutions. In the context of taxation, service ethics plays an important role in strengthening voluntary compliance and institutional integrity. The Tax Volunteer for the Country (Renjani) program implemented at the Bandung Cicadas Pratama Tax Office involves students as tax volunteers in providing assistance to taxpayers. This study aims to examine the application of public service ethics values and the ethical challenges faced by volunteers and employees in implementing the program. A qualitative ethnographic approach was used through participant observation and in-depth interviews with volunteers, employees, and taxpayers. The results of the study indicate that the values of honesty, empathy, and justice have been internalized in service practices, although ethical dilemmas related to role boundaries and procedural pressures are still found. This study recommends strengthening case study-based ethics training, establishing ethical reflection forums, and strengthening dialogue-based supervision to encourage more ethical and professional services. These findings enrich the literature on public service ethics and the implementation of participation-based partnership programs in bureaucracy.
Pelayanan publik yang beretika merupakan fondasi utama dalam membangun kepercayaan masyarakat terhadap institusi pemerintahan. Dalam konteks perpajakan, etika pelayanan memainkan peran penting dalam memperkuat kepatuhan sukarela dan integritas kelembagaan. Program Relawan Pajak untuk Negeri (Renjani) yang diimplementasikan di KPP Pratama Bandung Cicadas melibatkan mahasiswa sebagai relawan pajak dalam memberikan asistensi kepada wajib pajak. Penelitian ini bertujuan mengkaji penerapan nilai-nilai etika pelayanan publik serta tantangan etis yang dihadapi relawan dan pegawai dalam pelaksanaan program. Pendekatan kualitatif etnografi digunakan melalui observasi partisipatif dan wawancara mendalam terhadap relawan, pegawai, dan wajib pajak. Hasil penelitian menunjukkan bahwa nilai kejujuran, empati, dan keadilan telah diinternalisasi dalam praktik pelayanan, meskipun masih ditemukan dilema etis terkait batas peran dan tekanan prosedural. Studi ini merekomendasikan penguatan pelatihan etika berbasis studi kasus, pembentukan forum refleksi etis, serta penguatan supervisi berbasis dialog untuk mendorong pelayanan yang lebih etis dan profesional. Temuan ini memperkaya literatur mengenai etika pelayanan publik serta implementasi program kemitraan berbasis partisipasi dalam birokrasi.
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