Iswan Wahyudi, Budi Suryadi, J. Jamaluddin


Every human needs care, because the service cannot be separated from human life. In public relations with the community always every time the government will demand quality public services from government officials (bureaucrats), even though the charge was often not following what is expected. It is common knowledge today that the government services were impressed with the bureaucracy. Qualitative approach was used in the study. Data collection techniques are divided into two data that (1) primary data, such as interviews, direct observation in the field, and (2) secondary data, such as reviewing the literature books, reports and official documents compiled with data analysis techniques model of Miles and Huberman qualitatively to produce data that is descriptive. Results of the research conducted at the Office of Barito Utara Revenue Agency business areas of land and building tax found the results of that public service tax on land and buildings still need to be improved, especially on indicators of competence and timeliness of service. To improve public services suggested, land and building tax the authorities need to provide, to develop competence of the self apparatus, to increase the number of officers who are competent in their field.


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