Efektivitas Elektronifikasi Transaksi Pemerintah Terhadap Pungutan Pajak Daerah Di Bapenda Tulungagung

Nugraha, Antas Nasa (2025) Efektivitas Elektronifikasi Transaksi Pemerintah Terhadap Pungutan Pajak Daerah Di Bapenda Tulungagung. Thesis thesis, Universitas Kadiri.

	Text 01.Cover.pdf Download (127kB)
	Text 02.abstrak.pdf Download (260kB)
	Text 03.bab 1.pdf Restricted to Repository staff only Download (330kB)
	Text 04.daftar pustaka.pdf Download (186kB)

Abstract

Local tax collection is one of the main sources of revenue for local governments. In order to improve the effectiveness of tax management, the Tulungagung Regency Government, through the Regional Revenue Agency (Bapenda) of Tulungagung, has implemented a transaction electronification system to facilitate the process of tax payment, recording, and reporting. This research is motivated by the importance of ensuring that the implementation of this system is truly effective in supporting the increase of local tax revenue. The purpose of this study is to analyze the effectiveness of implementing government transaction electronification in local tax collection at Bapenda Tulungagung. This study employs a descriptive qualitative approach and was conducted at Bapenda Tulungagung. Data were collected through in-depth interviews with the Head of Bapenda, the Head of the Division of Tax Accounting and Collection, the Head of the Subdivision of Revenue Recording, the Heads of Regional Tax UPTs, as well as taxpayers. The data were analyzed using the theory of effectiveness indicators by Sutrisno in Juanda (2022), which consists of five aspects: conceptual understanding, accuracy of targets, timeliness, achievement of goals, and real change. The results of this study show that the implementation of transaction electronification at Bapenda Tulungagung has generally been effective. In terms of conceptual understanding, employees and taxpayers understand the system well due to regular socialization and training, although some small taxpayers still experience digital literacy challenges. In the accuracy of target indicator, the system is able to identify tax objects and subjects more accurately through inter-agency data integration, although several business sectors have not been fully covered. The timeliness indicator shows significant acceleration because payments and records can be made in real time, although internet network disruptions in certain areas sometimes cause delays. In terms of goal achievement, the system has been proven to increase tax revenue, transparency, and accountability, although regular evaluations are still needed to ensure optimization. Finally, the real change indicator can be seen in the work culture of employees who are more adaptive to technology, shorter queues at the office, and increased taxpayer compliance. Overall, this study concludes that the implementation of transaction electronification at Bapenda Tulungagung is effective in supporting local tax collection, improving efficiency, transparency, and the accuracy of tax revenue. However, there is a need to strengthen digital literacy, improve network infrastructure quality, and enhance technical support services (helpdesk) so that the system can be fully optimized and equitably implemented across all layers of taxpayers. Keywords: Electronification, Local Tax, Effectiveness, Bapenda Tulungagung, Service Digitalization

Item Type:	Thesis (Thesis)
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Fakultas Sospol > Prodi Ilmu Administrasi Publik S2
Depositing User:	Unnamed user with email rio.mahardiko@gmail.com
Date Deposited:	28 Apr 2026 07:45
Last Modified:	28 Apr 2026 07:45
URI:	http://repository.unik-kediri.ac.id/id/eprint/1145

Actions (login required)

View Item