Nasution, Siti Nazhifah and Suwanda, Dadang (2025) EFEKTIVITAS PENERIMAAN PAJAK BUMI DAN BANGUNAN BERBASIS DIGITAL PAYMENT DI KOTA MEDAN. Diploma thesis, Institut Pemerintahan Dalam Negeri.
|
Text
REPOSITORI NAZHIFAH.pdf Download (1MB) | Preview |
Abstract
ABSTRACT Problem Statement (Kesenjangan Penelitian): Researchers focus on the problem of digital payment based land and building tax revenue has great potential to increase land and building taxes that contribute to Medan City Local Taxes. However, the amount of contribution of land and building tax in 2022-2024 has not reached the maximum target. Purpose: The purpose of this study is to describe the effectiveness of digital payment-based land and building tax revenue in Medan City. Method: This research uses a descriptive qualitative approach with data collection techniques in the form of interviews, observations, and documentation analyzed using Duncan's effectiveness theory in Steers (2018) which includes 3 dimensions, namely goal achievement, integration, and adaptation. Result: This findings obtained by researchers in this study are the effectiveness of digital payment-based land and building tax revenue in Medan City during this period has not been maximized. The digital payment program can facilitate the community in fulfilling their tax payment obligations. However, this program is considered ineffective as seen from the realization of land and building tax revenue that has not reached the predetermined target in the last 3 years. Furthermore, it is assessed from the lack of public understanding of digital systems, digital systems that are not yet in the form of applications and SPPT which are still sent manually to taxpayers. Conclusion: Land and building tax revenue based on digital payment in Medan City cannot be said to be effective. Keywords: Effectiveness; Land and Building Tax, Digital Payment ABSTRAK Permasalahan (Kesenjangan Penelitian): Peneliti berfokus pada permasalahan pada penerimaan pajak bumi dan bangunan berbasis digital payment memiliki potensi yang besar untuk meningkatkan pajak bumi dan bangunan yang berkontribusi tehadap Pajak Daerah Kota Medan. Akan tetapi, besarnya kontribusi pajak bumi dan bangunan tahun 2022-2024 belum mencapai target yang ditentukan dengan maksimal. Tujuan: Tujuan dari penelitian ini untuk mendeskripsikan efektivitas penerimaan pajak bumi dan bangunan berbasis digital payment di Kota Medan. Metode: Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data berupa wawancara, observasi, dan dokumentasi yang dianalisis menggunakan teori efektivitas Duncan dalam Steers (2018) yang mencakup 3 dimensi yaitu pencapaian tujuan, integrasi, dan adaptasi. Hasil/Temuan: Temuan yang diperoleh peneliti dalam penelitian ini yaitu efektivitas penerimaan pajak bumi dan bangunan berbasis digital payment di Kota Medan selama periode ini belum maksimal. Program digital payment dapat memudahkan masyarakat dalam memenuhi kewajiban membayar pajak. Namun program ini dinilai belum efektif dilihat dari realisasi penerimaan pajak bumi dan bangunan belum mencapai target yang telah ditetapkan pada 3 tahun terakhir. Selanjutnya dinilai dari kurangnya pemahaman masyarakat mengenai sistem digital, sistem digital yang belum berbentuk aplikasi serta SPPT yang masih dikirim secara manual kepada wajib pajak. Kesimpulan: Penerimaan pajak bumi dan bangunan berbasis digital payment di Kota Medan belum dapat dikatakan efektif. Kata kunci: Efektivitas, Pajak Bumi dan Bangunan, Digital Payment
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Depositing User: | Keuangan Publik FMP |
| Date Deposited: | 26 May 2025 01:27 |
| Last Modified: | 26 May 2025 01:27 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/21712 |
Actions (login required)
 |
View Item |
