EFEKTIVITAS PENERAPAN PAJAK NON TUNAI DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH DI KABUPATEN SIMALUNGUN PROVINSI SUMATERA UTARA

Barus, Rizki Eikl and Tumija, Tumija (2025) EFEKTIVITAS PENERAPAN PAJAK NON TUNAI DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH DI KABUPATEN SIMALUNGUN PROVINSI SUMATERA UTARA. Other thesis, IPDN.

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Abstract

ABSTRACT Problem Statement/Background (GAP): Regional financial management is a crucial aspect in supporting development and public service delivery. To enhance transparency and accountability, the Indonesian government has promoted the implementation of non-cash transactions in local areas, including in the collection of regional taxes. Simalungun Regency has adopted a non-cash tax policy as an effort to increase Local Own-Source Revenue (Pendapatan Asli Daerah/PAD). However, the implementation of this system still faces various obstacles. Purpose: To obtain an overview of the implementation of non-cash tax collection in increasing Local Own-Source Revenue (PAD) in Simalungun Regency. Method: This study uses a qualitative approach with data collection techniques through interviews, observation, and documentation. The analysis is based on the theory of effectiveness by Duncan in Steers (1985:53). Results: The research findings indicate that the implementation of non-cash tax collection in Simalungun Regency has been relatively effective, as evidenced by the increased realization of tax revenues that nearly meet the target. However, key challenges remain, such as low digital literacy among the public, the prevailing habit of cash payments, and limited technological infrastructure, especially in remote areas. Conclusion: The implementation of non-cash tax collection in Simalungun Regency has demonstrated a fair level of effectiveness in increasing the realization of Local Own-Source Revenue (PAD). Nevertheless, significant obstacles persist, particularly the low level of digital literacy among the population and limited technological infrastructure. Public outreach, incentives, and technical assistance provided by the local government are crucial in overcoming these barriers. To further enhance overall effectiveness, efforts must be made to strengthen community capacity and improve technological access across all areas of Simalungun Regency. Keywords: Non-cash tax, Local Own-Source Revenue, EffectivenessOptimization ABSTRAK Permasalahan/Latar Belakang (GAP): Pengelolaan keuangan daerah merupakan aspek krusial dalam mendukung pembangunan dan pelayanan publik. Untuk meningkatkan transparansi dan akuntabilitas, pemerintah Indonesia mendorong penerapan sistem transaksi non tunai di daerah, termasuk dalam pemungutan pajak daerah. Kabupaten Simalungun telah mengadopsi kebijakan pajak non tunai sebagai upaya meningkatkan Pendapatan Asli Daerah (PAD). Namun, implementasi sistem ini masih menghadapi berbagai kendala. Tujuan: untuk Mendapatkan gambaran penerapan pajak non tunai dalam meningkatkan PAD di Kabupaten Simalungun. Metode: Menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Analisis menggunakan teori teori Efektivitas oleh Duncan dalam Steers (1985: 53). Hasil: Hasil penelitian menunjukkan bahwa penerapan pajak non tunai di Kabupaten Simalungun sudah berjalan cukup efektif, ditandai dengan peningkatan realisasi penerimaan pajak yang mendekati target. Namun, masih terdapat kendala utama berupa rendahnya literasi digital masyarakat, kebiasaan pembayaran tunai, serta keterbatasan infrastruktur teknologi, terutama di wilayah terpencil. Kesimpulan: Penerapan pajak non tunai di Kabupaten Simalungun telah menunjukkan efektivitas yang cukup baik dalam meningkatkan realisasi Pendapatan Asli Daerah (PAD). Meskipun demikian, masih terdapat kendala signifikan berupa rendahnya literasi digital masyarakat dan keterbatasan infrastruktur teknologi. Upaya sosialisasi, insentif, dan pendampingan teknis yang dilakukan pemerintah daerah menjadi kunci dalam mengatasi hambatan tersebut. Untuk meningkatkan efektivitas secara menyeluruh, diperlukan penguatan kapasitas masyarakat dan peningkatan akses teknologi di seluruh wilayah Kabupaten Simalungun. Kata Kunci: Pajak non tunai, Pendapatan Asli Daerah, Efektivitas

Item Type:	Thesis (Other)
Subjects:	L Education > LG Individual institutions (Asia. Africa)
Divisions:	Faculty of Goverment Management > Public Sector Human Resource Management
Depositing User:	Keuangan Publik FMP
Date Deposited:	19 May 2025 01:58
Last Modified:	19 May 2025 01:58
URI:	http://eprints.ipdn.ac.id/id/eprint/20978

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