Arifurqaan, Muh. Rais and Megandaru Widhi, Kawuryan (2025) PENERAPAN PENGGUNAAN APLIKASI SISMIOP DALAM PENGELOLAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) DI KABUPATEN WAJO PROVINSI SULAWESI SELATAN. Diploma thesis, Institut Pemerintahan Dalam Negeri.
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Abstract
ABSTRACT Problem Statement/Background (GAP): The development of information technology provides a significant boost to the modernization of public service administration. However, the implementation of the Tax Object Management Information System (SISMIOP) in the management of Rural and Urban Land and Building Tax (PBB-P2) in Wajo Regency, South Sulawesi Province still faces various obstacles in its optimal implementation. Purpose: To find out the application of the Tax Object Management Information System (SISMIOP) in the management of Rural and Urban Land and Building Tax (PBB-P2). SISMIOP is used as an effort to modernize tax administration to improve efficiency, transparency, and accuracy of regional tax management, especially in Wajo Regency, South Sulawesi Province Method: Using a qualitative descriptive approach with data collection techniques through observation, interviews, and documentation. Result: The results of the study found that there were 3 (three) indicators that were almost all running well, namely in the supporting elements, capacity, and benefits. However, there are still shortcomings in these indicators, especially in the policy dimension and the availability of financial resources. Obstacles found in the implementation of the SISMIOP application include the absence of specific regulations in the regional scope, the lack of human resources in terms of quantity, and the application used is not the latest version.. Conclusion: The results of the study show that in general the SISMIOP application has had a positive impact on tax services and management, especially in terms of data accuracy and ease of access. However, its implementation still faces certain obstacles such as low taxpayer compliance, limited human resources, and suboptimal data updates. Keywords: Implementation, Tax Object Management Information System (SISMIOP), PBB-P2 ABSTRAK Rumusan Masalah/Latar Belakang (GAP): Perkembangan teknologi informasi memberikan dorongan signifikan terhadap modernisasi administrasi pelayanan publik. Namun, penerapan Sistem Informasi Manajemen Objek Pajak (SISMIOP) dalam pengelolaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Kabupaten Wajo Provinsi Sulawesi Selatan masih menghadapi berbagai kendala dalam implementasinya secara optimal. Tujuan: Untuk mengetahui penerapan aplikasi Sistem Informasi Manajemen Objek Pajak (SISMIOP) dalam pengelolaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2). SISMIOP digunakan sebagai upaya modernisasi administrasi perpajakan untuk meningkatkan efisiensi, transparansi, dan akurabilitas pengelolaan pajak daerah khususnya di Kabupaten Wajo Provinsi Sulawesi Selatan. Metode: Menggunakan pendekatan deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil: Hasil penelitian menemukan bahwa terdapat 3 (tiga) indikator yang hampir sebagian besar seluruhnya sudah berjalan dengan baik yakni dalam elemen pendukung, kapasitas, dan manfaat. Namun, masih terdapat kekurangan dalam indikator tersebut khususnya dalam dimensi kebijakan dan ketersediaan sumber daya finansial. Hambatan yang ditemukan dalam penerapan aplikasi SISMIOP meliputi belum adanya regulasi secara khusus dalam lingkup daerah, masih kurangnya sumber daya manusia secara kuantitas, dan aplikasi yang digunakan belum versi terbaru. Kesimpulan: Hasil penelitian bahwa secara garis besar aplikasi SISMIOP telah memberikan dampak positif terhadap pelayanan dan pengelolaan perpajakan, terutama dalam hal ketepatan data dan kemudahan akses. Namun, penerapannya masih menghadapi hambatan tertentu seperti masih rendahnya kepatuhan wajib pajak, keterbatasan sumber daya manusia, dan belum optimalnya pembaruan data. Kata Kunci: Penerapan, Sistem Informasi Manajemen Objek Pajak (SISMIOP), PBB-P2
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Campus > IPDN Kampus Jatinangor |
| Depositing User: | Teknologi Rekayasa Informasi Pemerintahan FMP |
| Date Deposited: | 15 Jul 2025 01:02 |
| Last Modified: | 15 Jul 2025 01:02 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/23228 |
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