opportunities for the application of city government policies in implementingmotor vehicle and surface water taxes in indonesia

Transparency in public policy is one pillar of a state democracy. this is important because thecommunity as the implementer of the policy can monitor government performance. motor vehicle andsurface water taxes are the largest revenue sector in the regional budget. therefore, this study aims toanalyze qualitatively about the application of city government policies in implementing motor vehicle andsurface water taxes in indonesia. this study was conducted with an explanatory sequential mixed methoddesign which consisted of two stages, quantitative data collection and qualitative data collection to helpdecipher quantitative data. this study was conducted in west java province with 18 regencies and 9municipalities and the regional revenue agency of west java which has 34 one-stop administrationservices offices of regional tax management center spread in 5 working areas. the research problemsinclude (1) how is the implementation of motor vehicle and surface water tax policies in west javaregencies/cities? and (2) what is the ideal policy implementation model design for regencies/cities inwest java? the results show that the regency/city government has implemented the excavation of motorvehicle and surface water tax potentials through intensification and extensification through regionalapparatuses and the policy implementation model design for regencies/cities is the application model ofnational identity number single id.