BUILDING CITIZEN TRUST THROUGH CUSTOMER-ORIENTED PUBLIC SERVICES: A CASE STUDY OF THE NORTH MAKASSAR SAMSAT OFFICE, INDONESIA

Abstract

This study investigates how customer-oriented service systems improve public satisfaction in the North Makassar Region II Samsat Office. Adopting the COSES (Customer-Oriented Service Enhancement System) model by Chen et al. (2004), the research assesses five dimensions: customer identification, customer needs survey, service system design, service delivery, and service recovery.Through a qualitative descriptive approach, data were collected via interviews, observations, and document analysis. Findings indicate that while the Samsat office performs well in delivering services, challenges remain in infrastructure adequacy, employee discipline, and limited digital integration.The study contributes to understanding how public agencies in developing countries can embed private-sector customer orientation principles to achieve better governance and citizen satisfaction.