Abdillah, Muhammad Risky and Meiyenti, Ira (2025) ANALISIS PENGARUH PENERAPAN E-PAYMENT SYSTEM TERHADAP PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) DI KABUPATEN SERDANG BEDAGAI. Other thesis, Institut Pemerintahan Dalam Negeri.
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Abstract
ABSTRACT (Problem Statement/Background (GAP): The misappropriation of Rural and Urban Land and Building Tax (PBB-P2) payments and the failure to meet PBB-P2 revenue targets in Serdang Bedagai Regency have prompted the local government to implement an e-payment system. This initiative aims to minimize tax misappropriation and optimize the realization of PBB-P2 revenues. The adoption of the e-payment system also supports the implementation of Regional Government Transaction Electronification (ETPD) to enhance transparency in managing local own-source revenue. Purpose: This study aims to analyze the effect of implementing an e-payment system on the revenue of Rural and Urban Land and Building Tax (PBB-P2) in Serdang Bedagai Regency. Method: This research employs a mixed methods approach using a sequential explanatory design, beginning with quantitative data collection through questionnaires distributed to 100 respondents using a simple random sampling method. Data were processed using SPSS 25, with analytical techniques including Simple Linear Regression Analysis and t-test. The independent variable is the e-payment system, while the dependent variable is PBB-P2 revenue. The quantitative findings are complemented with qualitative data gathered through in-depth interviews with several informants. Result: The quantitative analysis shows that the implementation of the e-payment system has a significant effect on PBB-P2 revenue, as indicated by a t-test significance value of 0.000 (< 0.05) and a t-count of 8.162 (> t-table 1.66). This is supported by an increase in PBB-P2 revenue realization following the implementation of GO-SIP, which reached IDR 24,537,041,706 or 96.62%. GO-SIP has contributed to the quality of tax services across the ES-QUAL dimensions, namely efficiency, system availability, service fulfillment, and privacy. Conclusion: GO-SIP has not only improved tax revenue collection but also played a strategic role in the digitalization of local taxation. However, challenges remain in terms of technological infrastructure and digital literacy, which require further attention to enhance the long-term effectiveness of the system. Keywords: E-Payment System, GO-SIP, PBB-P2, ES-QUAL, Tax Revenue, Local Tax Digitalization ABSTRAK Permasalahan (GAP) Permasalahan/Latar Belakang (GAP): Penyelewengan setoran Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) dan belum tercapainya target penerimaan PBB-P2 di Kabupaten Serdang Bedagai membuat pemerintah daerah menerapkan e-payment system untuk meminimalisir penyelewengan PBB-P2 dan mengoptimalkan realisasi penerimaan PBB-P2. Penerapan e-payment system juga mendukung pelaksanaan Elektronifikasi Transaksi Pemerintahan Daerah (ETPD) untuk meningkatkan transparansi dalam pengelolaan Pendapatan Asli Daerah. Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh penerapan E-Payment System terhadap penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Kabupaten Serdang Bedagai Metode: Penelitian ini menggunakan pendekatan mixed methods dengan desain sequential explanatory, yang diawali dengan pengumpulan data kuantitatif melalui penyebaran kuesioner dengan metode simple random sampling kepada 100 responden. Pengolahan data dilakukan dengan bantuan SPSS 25. Analisis data yang digunakan yaitu Analisis Regresi Linear Sederhana dan Uji t. Variabel Independen yang digunakan dalam penelitian ini yaitu E-Payment System sedangkan variabel dependen yang digunakan yaitu Penerimaan PBB-P2. Selanjutnya, penelitian dilengkapi dengan data kualitatif melalui wawancara mendalam kepada sejumlah informan. Hasil/Temuan: Hasil analisis kuantitatif menunjukkan bahwa penerapan E-Payment System berpengaruh signifikan terhadap penerimaan PBB-P2, sebagaimana ditunjukkan melalui uji-t dengan nilai signifikansi sebesar 0,000 (< 0,05) dan nilai t hitung sebesar 8,162 (> t tabel 1,66). Hal ini diperkuat oleh peningkatan realisasi penerimaan PBB-P2 pasca implementasi GO-SIP, yang mencapai Rp24.537.041.706 atau sebesar 96,62%. GO-SIP telah memberikan kontribusi terhadap kualitas layanan perpajakan yang mencakup dimensi efisiensi, ketersediaan sistem, pemenuhan layanan, dan privasi, berdasarkan kerangka teori ES-QUAL. Kesimpulan: GO-SIP tidak hanya berdampak dalam meningkatkan penerimaan pajak, tetapi juga memainkan peran strategis dalam digitalisasi pajak daerah. Namun, masih terdapat tantangan dalam hal infrastruktur teknologi dan literasi digital yang perlu mendapat perhatian lebih lanjut guna meningkatkan efektivitas sistem secara berkelanjutan. Kata kunci: E-Payment System, GO-SIP, PBB-P2, ES-QUAL, Penerimaan Pajak, Digitalisasi Pajak Daerah
| Item Type: | Thesis (Other) |
|---|---|
| Subjects: | H Social Sciences > HJ Public Finance |
| Divisions: | Faculty of Goverment Management > Public Finance |
| Depositing User: | Keuangan Publik FMP |
| Date Deposited: | 12 Jun 2025 00:55 |
| Last Modified: | 12 Jun 2025 00:55 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/24204 |
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