IMPLEMENTASI PELAYANAN SISTEM ADMINISTRASI MANUNGGAL SATU ATAP DI KABUPATEN LINGGA DALAM UPAYA PENINGKATAN PENDAPATAN ASLI DAERAH
As a new autonomous region, Lingga Regency needs a budget to build. At the age of 18, Lingga Regency has not been able to carry out development to align itself with other Regencies in development. One source of local revenue is local taxes. The purpose of this study was to determine the application of the One-Stop Manunggal Administration System service in Lingga Regency in increasing local revenue. This study uses a descriptive qualitative approach with data sources used are primary and secondary data, where data collection uses observation, interviews and documentation techniques. The data that has been analyzed can be analyzed using steps including data reduction, data presentation and drawing conclusions. In this implementation research, the researcher uses the theory of Edward III (Agustino, 2016: 137). The results of this study indicate that the implementation of policies at the SAMSAT Office has been implemented properly, looking at the communication indicators, communication to the community such as socialization has also been carried out, the indicators for implementing SAMSAT resources in managing motor vehicle taxes are sufficient and adequate, disposition indicators that it is shown that the employees are very good with the development of the motor vehicle tax service system at the SAMSAT office and their response to tax services is very good, in general, indicators of the bureaucratic structure have been implemented, such as the SOP at the SAMSAT office.