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EFEKTIVITAS PEMUNGUTAN PAJAK KENDARAAN BERMOTOR MELALUI NEW SAKPOLE DI KABUPATEN BOYOLALI

Harimurti, Yustisi and Eljawati, Eljawati (2025) EFEKTIVITAS PEMUNGUTAN PAJAK KENDARAAN BERMOTOR MELALUI NEW SAKPOLE DI KABUPATEN BOYOLALI. Other thesis, IPDN.

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Abstract

ABSTRACT Problem Statement/Background (GAP): Motor Vehicle Tax (PKB) collection serves as one of the main sources of Regional Original Revenue (PAD) at the provincial level. The Central Java Provincial Government developed the New SAKPOLE application as part of the digital transformation of public services to facilitate online PKB payments. Purpose: This study aims to determine the effectiveness of PKB collection through New SAKPOLE in Boyolali Regency and identify the inhibiting factors and improvement efforts conducted by the Regional Revenue Management Unit (UPPD) of Boyolali. Method: This research employs a descriptive qualitative approach. Data were collected through in-depth interviews with informants from UPPD Boyolali, users and non-users of the New SAKPOLE application, and supporting documentation. Data were analyzed using the Miles and Huberman interactive model, applying Budiani’s (2017) four effectiveness dimensions: target accuracy, socialization, goal achievement, and monitoring. Result: Based on the analysis of the effectiveness of Motor Vehicle Tax (PKB) collection through the New SAKPOLE application, utilizing the effectiveness dimensions proposed by Budiani (2017). The collection of Motor Vehicle Tax through the New SAKPOLE application in Boyolali Regency has not yet achieved full effectiveness. Conclusion: The main factors include human resources, technology and systems, leadership, and societal habits. Efforts to enhance effectiveness are centered on strengthening inclusive socialization, improving education, and expanding collaboration. The primary recommendation is to promote the development of interoperability-based innovations and to enhance digital literacy to support service integration. Keywords: Effectiveness, Motor Vehicle Tax, New SAKPOLE, Digitalization, Interoperability ABSTRAK Permasalahan/Latar Belakang (GAP): Pemungutan Pajak Kendaraan Bermotor (PKB) merupakan salah satu sumber utama Pendapatan Asli Daerah (PAD) di tingkat provinsi. Pemerintah Provinsi Jawa Tengah mengembangkan aplikasi New SAKPOLE sebagai bagian dari transformasi digital layanan publik untuk mempermudah pembayaran PKB secara daring. Tujuan: Penelitian ini bertujuan untuk mengetahui efektivitas pemungutan PKB melalui New SAKPOLE di Kabupaten Boyolali serta mengidentifikasi faktor penghambat dan upaya peningkatan yang dilakukan oleh Unit Pengelolaan Pendapatan Daerah (UPPD) Kabupaten Boyolali. Metode: Penelitian ini menggunakan pendekatan kualitatif deskriptif. Teknik pengumpulan data dilakukan melalui wawancara mendalam terhadap informan dari UPPD Kabupaten Boyolali, wajib pajak pengguna dan non-pengguna New SAKPOLE, serta dokumentasi pendukung. Analisis data dilakukan dengan model interaktif Miles dan Huberman menggunakan empat dimensi efektivitas menurut Budiani (2017), yaitu ketepatan sasaran, sosialisasi, tujuan, dan pemantauan. Hasil/Temuan: Sesuai dengan analisis yang dilakukan terhadap efektivitas pemungutan pajak kendaraan bermotor melalui New SAKPOLE menggunakan dimensi efektivitas menurut Budiani (2017). Pemungutan Pajak Kendaraan Bermotor melalui New SAKPOLE di Kabupaten Boyolali belum sepenuhnya efektif. Kesimpulan: Faktor utama yang memengaruhi yakni sumber daya manusia, teknologi dan sistem, kepemimpinan, serta kebiasaan masyarakat. Upaya peningkatan efektivitas difokuskan pada penguatan sosialisasi yang inklusif, peningkatan edukasi serta perluasan kerja sama. Rekomendasi utama ialah mendorong pengembangan inovasi berbasis interoperabilitas serta meningkatkan literasi digital untuk mendukung integrasi layanan. Kata kunci: Efektivitas, Pajak Kendaraan Bermotor, New SAKPOLE, Digitalisasi, Interoperabilitas

Item Type: Thesis (Other)
Subjects: H Social Sciences > HJ Public Finance
T Technology > T Technology (General)
Divisions: Faculty of Goverment Management > Public Finance
Depositing User: Keuangan Publik FMP
Date Deposited: 06 May 2025 00:40
Last Modified: 06 May 2025 00:40
URI: http://eprints.ipdn.ac.id/id/eprint/20133

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