Nugroho, Jamrud Bayu and Maisondra, Maisondra (2025) PENGARUH PENERAPAN SISTEM PEMBAYARAN ONLINE TERHADAP PENERIMAAN PAJAK KENDARAAN BERMOTOR DI PROVINSI KALIMANTAN UTARA. Other thesis, IPDN.
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PENGARUH_PENERAPAN_SISTEM_PEMBAYARAN_ONLINE_TERHADAP_PENERIMAAN_PAJAK_KENDARAAN_BERMOTOR_DI_PROVINSI_KALIMANTAN_UTARA.pdf Download (532kB) | Preview |
Abstract
ABSTRACT Problem/Background (GAP): Motor Vehicle Tax (PKB) is a significant source of local original revenue (PAD) that plays an important role in regional development. Along with technological developments, online payment systems are expected to increase the efficiency and acceptance of PKB. However, there has been no comprehensive study that has specifically evaluated the influence of the online payment system on PKB receipts in North Kalimantan Province, as well as its inhibiting and supporting factors. Purpose: This study aims to analyze the effect of the implementation of the online payment system on Motor Vehicle Tax (PKB) revenue in North Kalimantan Province. Methods: This study uses a mixed method method with a sequential explanatory design. Data collection techniques through interviews, documentation, and literature studies. The informants in this study are 8 (eight) people with key informants the Head of Bapenda and North Kalimantan Taxpayers. Data processing was carried out using simple linear regression analysis. Then the results of simple linear regression analysis became the basis for proceeding to the qualitative data analysis stage. Results: The results of the study show that the implementation of the online payment system has a significant effect on PKB receipts in North Kalimantan Province, as evidenced by an F value of 47,715 and a significance of 0.000 (< 0.05). Factors that affect the implementation of online payment systems include internal constraints such as limited human resources and infrastructure budgets, as well as external constraints such as low public awareness, limited internet networks, and lack of socialization. Efforts made to optimize the system include training of operator human resources, proposing infrastructure budgets, cooperation with internet providers, and socialization to the community. Conclusion: The implementation of an online payment system has significantly contributed to the increase in PKB receipts in North Kalimantan Province. Despite being faced with various internal and external constraints, local governments have made strategic efforts to overcome these obstacles and improve the effectiveness of the system. Keywords: Influence, Online Payment System, Motor Vehicle Tax ABSTRAK Permasalahan/Latar Belakang (GAP): Pajak Kendaraan Bermotor (PKB) merupakan sumber pendapatan asli daerah (PAD) signifikan yang berperan penting dalam pembangunan daerah. Seiring perkembangan teknologi, sistem pembayaran online diharapkan dapat meningkatkan efisiensi dan penerimaan PKB. Namun, belum ada studi komprehensif yang mengevaluasi secara spesifik pengaruh sistem pembayaran online terhadap penerimaan PKB di Provinsi Kalimantan Utara, serta faktor-faktor penghambat dan pendukungnya. Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh penerapan sistem pembayaran online terhadap penerimaan Pajak Kendaraan Bermotor (PKB) di Provinsi Kalimantan Utara. Metode: Penelitian ini menggunakan metode mixed method dengan desain explanatory sequential. Teknik pengumpulan data melalui wawancara, dokumentasi, dan studi pustaka. Adapun informan dalam penelitian ini berjumlah 8 (delapan) orang dengan informan kunci Kepala Bapenda dan Wajib Pajak Kalimantan Utara. Pengolahan data dilakukan dengan menggunakan analisis regresi linear sederhana. Kemudian hasil analisis regresi linear sederhana menjadi dasar untuk melanjutkan ke tahap analisis data kualitatif. Hasil: Hasil penelitian menunjukkan bahwa penerapan sistem pembayaran online berpengaruh signifikan terhadap penerimaan PKB di Provinsi Kalimantan Utara, dibuktikan dengan nilai F hitung 47,715 dan signifikansi 0.000 (< 0.05). Faktor-faktor yang mempengaruhi pelaksanaan sistem pembayaran online meliputi kendala internal seperti keterbatasan SDM dan anggaran infrastruktur, serta kendala eksternal seperti rendahnya kesadaran masyarakat, keterbatasan jaringan internet, dan kurangnya sosialisasi. Upaya yang dilakukan untuk mengoptimalkan sistem meliputi pelatihan SDM operator, pengusulan anggaran infrastruktur, kerja sama dengan penyedia internet, dan sosialisasi kepada masyarakat. Kesimpulan: Penerapan sistem pembayaran online berkontribusi signifikan terhadap peningkatan penerimaan PKB di Provinsi Kalimantan Utara. Meskipun dihadapkan pada berbagai kendala internal dan eksternal, pemerintah daerah telah melakukan upaya strategis untuk mengatasi hambatan tersebut dan meningkatkan efektivitas sistem. Kata Kunci: Pengaruh, Sistem Pembayaran Online, Pajak Kendaraan Bermotor
| Item Type: | Thesis (Other) |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Goverment Management > Public Finance |
| Depositing User: | Keuangan Publik FMP |
| Date Deposited: | 26 May 2025 06:57 |
| Last Modified: | 26 May 2025 06:57 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/22381 |
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