Tarigan, Yehezkiel Alva Tiganna and Haromin, Haromin (2025) IMPLEMENTASI SISTEM INFORMASI PAJAK DAN RETRIBUSI DAERAH (SIMPARDA) DALAM PENGELOLAAN PENDAPATAN PAJAK DAN RETRIBUSI DAERAH DI KOTA BINJAI. Diploma thesis, Institut Pemerintahan Dalam Negeri.
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Abstract
ABSTRACT Problem/Background (GAP): Although the Binjai City Government has implemented the Local Tax and Retribution Information System (SIMPARDA) to improve transparency and accountability in tax and retribution management, revenue realization remains suboptimal. While there has been an increase in revenue achievement since the implementation of SIMPARDA, the realization percentage has not yet reached the ideal figure of over 80%, which is considered good realization. This indicates a gap between the potential revenue that can be maximized through information technology and the actual results, which are still below expectations. Purpose: This study aims to analyze the implementation of SIMPARDA in local tax and fee management in Binjai City. Method: This study uses a qualitative approach with a descriptive method. Data was collected through in-depth interviews, direct observation, and document analysis. The analysis was conducted based on David C. Korten's (1984) concept of implementation, which includes three dimensions: organization, program, and utilization. Results/Findings: The results of the study indicate that SIMPARDA has made a positive contribution to improving transparency and accountability in local tax and levy management. However, its effectiveness is still not fully optimal due to limited access by the general public and its use being restricted to internal staff. Other obstacles include a lack of technological expertise among employees and low public awareness of the importance of paying taxes on time. Conclusion: The implementation of the Local Tax and Retribution Information System (SIMPARDA) in Binjai City has succeeded in improving efficiency, transparency, and accountability in the management of local taxes and retributions. This system has made the administrative process more structured and easier to monitor by relevant agencies. However, its implementation still faces several challenges, such as limited human resources, low public awareness of tax payment, and the absence of strict penalties for non-compliant taxpayers. The Binjai City Government has addressed these challenges through public awareness campaigns, technical training, expansion of digital services, and the provision of incentives. With enhanced internal capacity and broader public involvement, SIMPARDA has significant potential to support the optimization of local revenue collection. Keywords: Tax Information System, Local Revenue, SIMPARDA, Transparency, Accountability, Revenue Management, Binjai City. ABSTRAK Permasalahan/Latar Belakang (GAP): Meskipun Pemerintah Kota Binjai telah menerapkan Sistem Informasi Pajak dan Retribusi Daerah (SIMPARDA) untuk meningkatkan transparansi dan akuntabilitas pengelolaan pajak dan retribusi, realisasi penerimaan masih belum optimal. Peningkatan capaian pendapatan memang terjadi sejak penerapan SIMPARDA, namun persentase realisasi belum mencapai angka ideal di atas 80% yang dianggap sebagai realisasi yang baik. Hal ini menunjukkan adanya kesenjangan antara potensi penerimaan yang dapat dimaksimalkan melalui teknologi informasi dengan hasil aktual yang masih di bawah ekspektasi. Tujuan: Penelitian ini bertujuan untuk menganalisis implementasi SIMPARDA dalam pengelolaan pajak dan retribusi daerah di Kota Binjai. Metode: Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif. Data dikumpulkan melalui wawancara mendalam, observasi langsung, dan studi dokumentasi. Analisis dilakukan dengan mengacu pada konsep implementasi menurut David C. Korten (1984) yang mencakup tiga dimensi: organisasi, program, dan pemanfaat. Hasil/Temuan: Hasil penelitian menunjukkan bahwa SIMPARDA telah membawa kontribusi positif terhadap peningkatan transparansi dan akuntabilitas pengelolaan pajak dan retribusi daerah. Namun, efektivitasnya masih belum sepenuhnya optimal karena keterbatasan akses oleh masyarakat umum dan masih terbatas pada pegawai internal. Hambatan lainnya meliputi kurangnya penguasaan teknologi oleh pegawai dan rendahnya kesadaran masyarakat dalam pembayaran pajak secara tepat waktu. Kesimpulan: Implementasi Sistem Informasi Pajak dan Retribusi Daerah (SIMPARDA) di Kota Binjai telah berhasil meningkatkan efisiensi, transparansi, dan akuntabilitas dalam pengelolaan pajak dan retribusi daerah. Sistem ini membuat proses administrasi menjadi lebih terstruktur dan mudah dipantau oleh instansi terkait. Meskipun demikian, pelaksanaannya masih menghadapi beberapa kendala, seperti keterbatasan SDM, rendahnya kesadaran masyarakat dalam membayar pajak, serta belum diterapkannya sanksi tegas bagi wajib pajak yang tidak patuh. Pemerintah Kota Binjai telah menanggapi tantangan ini melalui sosialisasi, pelatihan teknis, perluasan layanan digital, dan pemberian insentif. Dengan peningkatan kapasitas internal dan keterlibatan publik yang lebih luas, SIMPARDA berpotensi besar mendukung optimalisasi penerimaan daerah. Kata Kunci: Sistem Informasi Pajak, Retribusi Daerah, SIMPARDA, Transparansi, Akuntabilitas, Pengelolaan Pendapatan, Kota Binjai.
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Goverment Management > Public Finance |
| Depositing User: | Keuangan Publik FMP |
| Date Deposited: | 28 May 2025 04:02 |
| Last Modified: | 28 May 2025 04:02 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/22251 |
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