The Complexity of Realizing Good Governance in Public Services

This particular article aims to analyze and describe: the complexity of realizing good governance in public services. The research method used is the qualitative method. The data analysis in the qualitative research uses an interactive model comprising three analysis components which are: 1) Data reduction, 2) Data presentation, and 3) Data verification and conclusion drawing. The findings indicate that punctuality in service delivery is affected by apparatuses' physiological (physical and mental) abilities. Physiological abilities can be measured through 1) Attitudes. The success in service delivery rests on all people engaged inservice delivery. Either directly or indirectly, the image of Samsat Gorontalo will be depicted by its service delivery. Taxpayers will judge by the first impression when communicating with the people engaged in service delivery and 2) Attention. When delivering services, staff should consistently pay attention to and understand what is expected by taxpayers. If the public hasy shown enthusiasm in paying taxes, Samsat staff should make the required action immediately to respond to the public enthusiasm.