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"Studi ini bertujuan untuk mengetahui hubungan antara public service delivery dari jalan aspal kepada kepatuhan pendaftaran wajib pajak di Indonesia. Kepatuhan pajak dilihat dari sisi wajib pajak diluar sistem perpajakan. Pengukuran kepatuhan wajib pajak menggunakan data administrasi pendaftaran Nomor Pokok Wajib Pajak Orang Pribadi pada level kabupaten/kota tahun 2018 hingga 2020. Hasil estimasi menunjukkan terdapat hubungan non-linier berbentuk U antara rasio jalan aspal dengan penambahan pendaftaran NPWP Orang Pribadi. Hubungan tersebut membuktikan adanya free rider dalam barang publik jalan. Semakin besar manfaat uang pajak yang dirasakan oleh wajib pajak dapat mempengaruhi kepatuhan sukarela free rider untuk patuh masuk kedalam sistem perpajakan.

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This study was conducted to determine the relationship between public service delivery from asphalt roads to taxpayer registration compliance in Indonesia. Tax compliance from the side of taxpayers outside the tax system.  Taxpayer compliance is measured using administrative data to register Individual Taxpayer Identification Numbers at the district/city level from 2018 to 2020. The estimation results show that there is a U-shaped non-linear relationship between the asphalt road ratio and the addition of the tax registration of individual taxpayers. This relationship proves the existence of free riders in road public goods. The greater the benefits of tax money felt by taxpayers, it can affect the voluntary compliance of free riders to comply with entry into the taxation system."

"Penelitian ini bertujuan untuk menganalisis penyelenggaraan Mal Pelayanan Publik (MPP) Kota Tebing Tinggi berdasarkan konsep Joined-Up Government (JUG) dari Ling (2002), yang menekankan pentingnya integrasi lintas sektor dan level pemerintahan dalam pelayanan publik yang kolaboratif dan responsif. Penelitian menggunakan pendekatan post-positivist dengan metode kualitatif, melalui teknik wawancara mendalam terhadap pengelola MPP, petugas gerai, pengguna layanan, akademisi, serta lembaga terkait seperti Kementerian PAN-RB dan Ombudsman. Hasil penelitian menunjukkan bahwa dari empat dimensi utama JUG, MPP Kota Tebing Tinggi baru mencerminkan sebagian aspek secara terbatas. Pada dimensi New Ways of Working Across Organisations dan New Types of Organisations, kelembagaan lintas sektor dan integrasi sistem belum terbentuk secara memadai. Dimensi New Accountabilities and Incentives belum sepenuhnya mendorong kolaborasi nyata antar instansi. Sementara itu, dimensi New Ways of Delivering Services sudah terlihat secara fisik melalui model one-stop shop, namun belum didukung oleh integrasi proses pelayanan. Penyelenggaraan MPP sejauh ini masih menonjol secara administratif, namun belum mencerminkan pemerintahan terpadu secara substansial. Reformasi kelembagaan dan penguatan koordinasi lintas sektor diperlukan agar MPP dapat berkembang menjadi model pelayanan publik yang terintegrasi dan berorientasi pada kebutuhan masyarakat

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This study aims to analyze the implementation of the Public Service Mall (MPP) in Tebing Tinggi City based on the Joined-Up Government (JUG) concept by Ling (2002), which emphasizes the importance of cross-sector and multi-level integration in delivering collaborative and responsive public services. The research adopts a post-positivist approach with a qualitative case study method, collecting data through in-depth interviews with MPP managers, service desk officers, service users, academics, and related institutions such as the Ministry of Administrative and Bureaucratic Reform and the Ombudsman. The findings reveal that among the four main dimensions of JUG, the implementation of MPP in Tebing Tinggi only partially reflects the intended principles. The dimensions of New Ways of Working Across Organisations and New Types of Organisations show the absence of strong cross-sectoral institutions and integrated systems. The New Accountabilities and Incentives dimension has not yet fully encouraged meaningful inter-agency collaboration. While the New Ways of Delivering Services dimension is visible physically through the one-stop shop model, service delivery processes remain fragmented. Overall, MPP implementation is still dominated by administrative and structural aspects, rather than substantive integration. Institutional reform and stronger inter-agency coordination are required for MPP to function as a fully integrated and citizen-oriented public service model."