THE ROLE OF THE OMBUDSMAN OF THE JAMBI PROVINCE OF THE REPUBLIC OF INDONESIA IN DOING SUPERVISION OF THE PUBLIC SERVICE INSTITUTION IN THE JAMBI PRATAMA TAX SERVICE OFFICE BASED ON LAW NUMBER 37 OF 2008

Abstract

Abstrak: artikel ini berusaha menjawab peran Ombudsman republik Indonesia perwakilan Provinsi Jambi dalam upaya pencegahan mal administrasi di Provinsi Jambi. Untuk mengetahui peran ombudsman republik Indonesia perwakilan Provinsi Jambi dalam upaya pencegahan mal administrasi di Provinsi Jambi dan Untuk mengetahui faktor apa sajakah yang menjadi hambatan Ombudsman Republik Indonesia perwakilan Provinsi Jambi dalam upaya pencegahan mal daministrasi di Provinsi Jambi. Metode penelitian yang penulis pergunakan dalam penulisan ini adalah yuridis empiris. Penelitian yuridis empiris berbeda dengan penelitian ilmu hukum normative, penelitian ilmu hukum empiris bertujuan untuk mengetahui sejauhmana bekerjanya hukum di dalam masyarakat. Penelitian ini menemukan bahwa pelayanan di kantor pajak pratama Jambi masih banyak dijumpai pelanggaran-pelanggaran mal administrasi dalam pembuatan nomor pokok wajib pajak. Pelanggaran ini terjadi dikarenakan kerumitan dari persyaratan-persyaratan yang diberikan oleh kantor pelayanan Pajak Pratama Jambi kepada wajib pajak. Dari temuan tersebut penelitian ini menyimpulkan banyak hambatan yang dialami oleh Ombudsman Republik Indonesia perwakilan Jambi saat melakukan pengawasan terhadap pelayanan publik di Kantor Pajak Pratama Abadi; pertama, kesadaran masyarakat tidak memadai atau kurang mengenai pelanggaran mal administrasi tersebut; kedua, kurang sarana dan prasarana dalam melakukan pengawasan pelayanan publik; ketiga, rekomendasi yang dikeluarkan oleh Ombudsman Republik Indonesia dianggap sebelah mata dikarenakan tidak mempunyai akibat hukum. Kata Kunci : Ombudsman RI, Pengawasan, Pelayanan Publik, UU No 37 Tahun 2008. Abstract: preliminary; To determine the role of the ombudsman of the Jambi province of the republic of Indonesia in efforts to prevent administrative malls in Jambi Province. The results of this study are expected to enrich the references and literature in the world of literature about the role of the Indonesian Ombudsman institution. Aim; To find out the role of the Indonesian republican ombudsman in Jambi Province representation in conducting the administration mall prevention efforts in Jambi Province and to find out what factors that becomes the obstacles to the Republic of Indonesia Ombudsman representing Jambi Province in the prevention efforts of the administrative mall in Jambi Province Method; The type of research that the author uses in this writing is empirical juridical. Empirical juridical research is different from normative legal research, empirical legal research aims to find out how far the law works in society. Results; At the Pratama Jambi tax service office there were still many administrative malls violations in the making of the taxpayer's principal number. This violation occurred due to the complexity of the requirements provided by the Pratama Jambi tax service office to taxpayers. Conclusion; There are many obstacles experienced by the Jambi Republic's Ombudsman when Jambi oversees public services at the Pratama Abadi Tax Office, the first is the lack of public awareness of the administrative mall violations, the second is the lack of facilities and infrastructure in overseeing public services, the third is that recommendations issued by the Republic of Indonesia Ombudsman are considered lightly because they have no legal consequences.Keyword : ombudsman, Supervision, Public Services, Law No. 37 of 2008.