Minimum Service Standards and Budget Transparency in Improving Public Tax Services: A Case Study of Semarang City’s APBD Allocation

Abstract

This study examines the relationship between minimum service standards (MSS) and budget transparency in enhancing public tax services, with a particular focus on the allocation of the Regional Revenue and Expenditure Budget (APBD) in Semarang City. As local governments are required to meet MSS in public service delivery, transparency in budgeting plays a critical role in ensuring accountability and public trust. This research investigates how Semarang City’s APBD allocation contributes to achieving optimal service standards in the field of taxation, specifically in vehicle and property tax administration. The study employs a qualitative case study approach using data derived from official government documents, budget reports, and interviews with local tax officials. Findings reveal that while the Semarang City Government has made significant efforts to align APBD allocation with MSS indicators—such as service accessibility, processing time, and administrative efficiency—there remain gaps in the consistency of budget implementation and monitoring mechanisms. Budget transparency initiatives, including online budget portals and public consultations, have positively influenced citizens’ perceptions of tax services. However, challenges persist in integrating public feedback into policy adjustments and ensuring equitable resource distribution across service units. The study concludes that the synergy between clearly defined MSS and transparent budget management enhances both the efficiency and credibility of public tax services. Strengthening institutional coordination, improving data-driven evaluation, and fostering civic participation are recommended to sustain these improvements. The implications of this research underscore the importance of transparent governance as a key determinant in realizing high-quality, citizen-oriented tax services at the local level.