Environmental-Based Public Service Innovation, QRIS and VA in Bandung

Article history In the midst of the current COVID-19 pandemic, it is uncertain when it will end. This certainly affects the realization of tax revenues in 2020. This unstable economic condition affects many aspects. The company's turnover has decreased, people's income has decreased, job opportunities have decreased, the education level of the community is difficult to reach due to the absence of education costs. This pandemic that has hit Indonesia has an impact on the policy ecosystem that has been running previously, one of which is the policy in paying taxes. This is related to the economic situation that is also affected by the pandemic. The Bandung City Regional Revenue Management Agency sees this phenomenon. BAPENDA Bandung City innovates how to make people pay taxes from waste. In the end, BAPENDA collaborated with Bank Waste, Bank Mandiri, and Bank BJB to initiate the innovation. Through this collaboration, Bank Mandiri will act as a waste manager, and Bank BJB will play a role in financial management. the CC BY-SA


Introduction
The Bandung City Government provides an alternative option for people who want to pay Land and Building Tax (PBB) with varying values using waste. This was done to ease the burden on the community during the Covid-19 pandemic. In an effort to provide relief for the community to pay Land and Building Tax (PBB), the Bandung City Government launched a program to pay PBB with waste. The launch of the program was carried out in Mandalajati District, Jalan Pasir Impun, Bandung City. The innovation is a collaboration between the Bandung City Regional Revenue Management Agency (BPPD), regional officials, BJB and the waste bank program. This program is also part of presenting a program to build Bandung City, with independence. Where waste that has economic value, is processed and used to pay for the PBB, innovation in the use of waste, can be considered to be able to help and relieve the community, especially in this Covid-19 mass [1,2]. But this program does not only exist because of the mass of the Covid-19 pandemic but also becomes an independent culture in the community.
Thus, giving each region the freedom to innovate, as long as it has economic value and is beneficial for the residents. With this program, it is hoped that the community can take full advantage of the program presented by the Bandung City Government. So that PBB payments can be more optimal in helping local revenues. There are several sub-districts in Bandung City that already have independent waste banks. However, the collaboration to pay PBB using waste has only been implemented in Mandalajati District. From this, it is hoped that other subdistricts in the city of Bandung can be innovated from this program seeing the amount of waste that is so increasing in the city of Bandung every year.
The option of paying PBB with waste can be used by various groups with the aim of alleviating and facilitating the Covid-19 pandemic. It is also hoped that residents outside the Mandalajati sub-district will be able to use the alternative option of paying PBB with waste.
PBB payments with garbage, starting from residents who collect waste which is then received by the waste bank officers.
After the calculation is done and converted into rupiah, then it is used for the payment of PBB. The PBB's 2020 target is to reach Rp500 billion, but only about 35 percent of it has come in. In addition, the tax revenue target for 2020 has only reached IDR 780 billion or 36.70 percent of the overall target of IDR 2,259 trillion. From this, the government is considering making adjustments due to the Covid-19 pandemic by lowering the tax target to IDR 1.8 trillion.
If this can be adjusted, the government is optimistic that it can be realized by the end of 2020.

A. Innovation
Innovation is a new idea applied to initiate or update a product, process, and service.
Innovation is an idea, idea, motorcycle taxi, and practice that is based on and accepted as something new by a particular person or group to be applied or adopted. Ref. [3] stated that innovation is the creative choice, arrangement and set of new human and material resources or using unique methods that will result in the increased achievement of the desired goals.
Innovation is all new things that depart from science and can benefit human life. Science is needed in the development of innovation. Ref. [4] stated that innovation is something new, namely by introducing and carrying out new practices or processes (goods or services) or by adopting new patterns originating from other organizations. Without science, innovation will not work as it should. It could even be misdirected, not last long, and just wishful thinking.
According to Ref. [5], innovation is the development and implementation of new ideas by people within a certain period carried out with various transaction activities within a specific organizational setting.

B. Services
Service is an activity or sequence of actions that occur in direct interaction between a person with another person or a physical machine and provide customer satisfaction [6]. Ref.
[7] stated that service is an appearance performance, intangible and quickly lost, more can be felt than owned, and customers are more able to participate in the process of consuming the service actively. Service is all service activities carried out by public service providers to meet the needs of service recipients, as well as the implementation of statutory provisions.
According to Law Number 25 of 2009 concerning Public Service, it is an activity or series of activities fulfilling service needs following the laws and regulations for every citizen and resident of goods, services or administrative services provided by public service providers.

C. Public
The public is defined as non-private, which includes many people, relating to or concerning a country, nation, or society that is not affiliated with that nation's government. The public is no longer political officials or institutions, but a civil society that is critical and oriented to the universal moral interests of mankind [8]. The public is a clear group of people (or one person) who has or should have a special relationship with the company. In a simple definition, the Public can also be interpreted as many people or general. Such as the meaning of public space, public consumption, etc. According to Ref. [9], the public is the party that receives, and because economic development is the most significant policy goal, business and the state or money politics are the leading players in the political arena.

D. Public Services
Public service is an activity or series of activities fulfilling service needs following laws and regulations for every citizen and resident of goods, services, and administrative services provided by public service providers, namely every state administration institution, corporation, or independent institution established under the law for public service activities, other legal entities formed solely for public service activities. Public service is the provision of services (serving) the needs of people or communities who are interested in the organization following the basic rules and established procedures [10].
In the implementation of public services, it must be based on service standards as benchmarks used as guidelines for service delivery and as a reference for assessing service quality as the obligations and promises of the organizers to the community in the context of quality, fast, easy, affordable and measurable services. Any activity carried out by the government against several people who have every profitable activity in a group or unit offers satisfaction even though the results are not tied to a physical product [11]. According to Law Number 25 of 2009 concerning Public Services, public services are activities fulfilling service needs following laws and regulations for every citizen and resident of goods, services, and administrative services provided by public service providers.

E. BAPENDA Against PBB Tax Payments Program With Waste
Head BAPENDA, Arief Prasetya, said that customers collect waste from the waste bank, and then the officers calculate the economic value (money) per kilogram. Furthermore, the money from selling scrap to the waste bank is given to customers via transfer using an application.
The waste bank customers in Mandalajati District, totalling 400 people, were registered as bank BJB customers. Then the funds in the application will be debited by the bank for PBB payments, and there will be a notification (notification) if the balance is lacking.

Method
The research method used is a qualitative research approach and descriptive research type. The author collects data using participant observation techniques, where the author is directly involved in the implementation of the process of writing activities. The authors interviewed research subjects to obtain the data and information needed. In getting the informants in this Interview are education practitioners. The author also uses data collection techniques like documentation to complete this research.

Result and Discussion
Pandemic Covid-19 has an impact on the economy, which has become not stable; this influences realization reception tax, specifically tax area, Land and Building Tax (PBB). In addition to the public awareness factor, the enactment of social distancing regulations during pandemic Covid-19 seems to be a reason for postponing pay tax.
The Covid-19 pandemic has pushed the need for innovation in PBB payments. The form of taxation government efforts that can be taken to overcome the problem of PBB payments during the Covid-19 pandemic is by relaxing the PBB and paying the PBB digitally or non-cash.
The Bandung City Government has issued a PBB relaxation policy, including Mayor Regulation The need for non-cash tax payments is a solution to prevent physical contact, including for PBB payments. The Bandung City Government is collaborating with Bank BJB 10 as a Bank for PBB Payments, so it needs a PBB payment feature that can support interbank transfers.
QRIS and Virtual Account (VA) are a form of non-cash transactions chosen as a solution for PBB payment transactions to avoid physical contact during the Covid-19 pandemic. With QRIS and VA, all payment applications, both Bank and Fintech, will be able to be used to make PBB payment transactions. See Fig. 1 for the socialization process.

Fig. 1. Socialization of Tax Payment Innovation with Waste
In 2020 BAPENDA will start to realize the payment program tax with rubbish collaborating with Subdistrict Mandalajati and Bank BJB. But from the results of interviews with one of the staff, the program is not yet run as it should be. Public awareness becomes the main factor. It is not the maximum realization of this program. Also, the citizens must gather kilos of waste more formerly for collected equivalent with the bill the tax must be paid remember price waste per kg still counted cheap.
The program innovation naturally needs socialized more maximum again to the community to realize with good. Creatively, BAPENDA held a Creative RW community organization) Competition, which raised the theme "Together Improve Citizens Awareness of the Importance of the PBB With Innovation". As for the background holding activity contest, this is as follows.
• Adaptation Habit New. One effort to prevent getting worse Covid-19 situation-needed alternative payment according to the Health protocol, namely QRIS.
• Socialization Agent. The new things is needed to support the adaptation process necessary for a wide delivery. Therefore needed, an agent can receive citizens. The purpose of the RW level Creative Competition (see Fig. 2 Fig. 3 and Fig. 4 show the detail of these activities.

. Community Competition Results
Several similar studies have shown that various innovations in PBB payments tend to increase the income from PBB [12,13]. The change in people's attitudes in understanding the PBB with these innovative activities led to the awareness to pay [14] even though during the Covid-19 pandemic there were some declines due to the difficult economic situation [15].
These results are also consistent during the PBB payment innovation activities in the city of Bandung.

Conclusion
In 2020 the Bandung City BPPD started to realize this tax payment program with waste.
At that time BPPD Bandung City collaborated with Mandalajati District and Bank BJB. However, the results of interviews with one of the BPPD parties or what we now know as Bapenda, the program has not run as it should. Public awareness is the main factor for this program's less than optimal realization, and residents must first collect kilos of waste to collect the equivalent of the tax bill must be paid, considering the price of waste per kg is still relatively cheap. This innovation program certainly needs to be socialized more optimally to the community so it can be adequately realized. Creatively, BAPENDA held a Creative RW Competition with the theme "Together Raise Citizens Awareness of the Importance of the United Nations with Innovation." The community's enthusiasm is relatively high from the competition, and the creations carried out are very diverse. It is hoped that this activity will not only increase the value of community creation but also increase public awareness of taxpayers and can feel the ease of paying taxes.