Utomo, Rahmat Agung Tri and Maisondra, Maisondra (2025) Efektivitas Penerimaan Pajak Kendaraan Bermotor melalui Aplikasi NEW SAKPOLE di Kabupaten Sukoharjo. Other thesis, IPDN.
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EFEKTIVITAS PENERIMAAN PAJAK KENDARAAN BERMOTOR MELALUI APLIKASI NEW SAKPOLE DI KABUPATEN SUKOHARJO.pdf Download (708kB) | Preview |
Abstract
ABSTRACT Problem Statement/Background (GAP): This study is motivated by the effort to increase Motor Vehicle Tax (PKB) revenue in Sukoharjo Regency through the implementation of the NEW SAKPOLE application. This application is an initiative of the Central Java Provincial Government to facilitate online PKB payments. Purpose: This study aims to evaluate the effectiveness of the implementation of the NEW SAKPOLE application in increasing Motor Vehicle Tax (PKB) revenue in Sukoharjo Regency. Method: The research method used was qualitative descriptive, with data collection through in-depth interviews and analysis of related documents. The effectiveness of PKB revenue is analyzed based on three main dimensions: optimization of objectives, system perspective, and pressure on taxpayer behavior. Result: The results of the study revealed that the adoption and use of the NEW SAKPOLE Application in Sukoharjo Regency has not been effective. Some of the significant obstacles found include data missynchronization between related agencies and various administrative obstacles. The Sukoharjo Regency Government has taken proactive steps, including increasing socialization activities, strengthening digital infrastructure, and conducting training for service officers. Conclusion: The implementation of the NEW SAKPOLE application still needs to be improved to achieve optimal tax revenue. There is a need to improve system integration between relevant agencies, strengthen supervision, and better collaboration between various related parties. Keywords: NEW SAKPOLE Application, Effectiveness, Sukoharjo Regency, Regional Taxes, Motor Vehicle Tax Revenue ABSTRAK Permasalahan/Latar Belakang (GAP): Penelitian ini dilatarbelakangi oleh upaya peningkatan penerimaan Pajak Kendaraan Bermotor (PKB) di Kabupaten Sukoharjo melalui implementasi aplikasi NEW SAKPOLE. Aplikasi ini merupakan inisiatif Pemprov Jawa Tengah untuk memfasilitasi pembayaran PKB secara online. Tujuan: Penelitian ini bertujuan untuk mengevaluasi efektivitas penerapan aplikasi NEW SAKPOLE dalam meningkatkan penerimaan Pajak Kendaraan Bermotor (PKB) di Kabupaten Sukoharjo. Metode: Metode penelitian yang digunakan adalah deskriptif kualitatif, dengan pengumpulan data melalui wawancara mendalam dan analisis dokumen terkait. Efektivitas penerimaan PKB dianalisis berdasarkan tiga dimensi utama: optimalisasi tujuan, perspektif sistem, dan tekanan terhadap perilaku wajib pajak. Hasil: Hasil penelitian mengungkapkan bahwa adopsi dan penggunaan Aplikasi NEW SAKPOLE di Kabupaten Sukoharjo belum efektif. Beberapa kendala signifikan yang ditemukan antara lain ketidaksinkronisasi data antar instansi terkait dan berbagai kendala administrasi. Pemerintah Kabupaten Sukoharjo telah mengambil langkah proaktif, antara lain meningkatkan kegiatan sosialisasi, memperkuat infrastruktur digital, dan melakukan pelatihan bagi petugas layanan. Kesimpulan: Implementasi aplikasi NEW SAKPOLE masih perlu ditingkatkan untuk mencapai penerimaan pajak yang optimal. Ada kebutuhan untuk meningkatkan integrasi sistem antar instansi terkait, memperkuat pengawasan, dan kolaborasi yang lebih baik antara berbagai pihak terkait. Kata Kunci: Aplikasi NEW SAKPOLE, Efektivitas, Kabupaten Sukoharjo, Pajak Daerah, Penerimaan Pajak Kendaraan Bermotor
| Item Type: | Thesis (Other) |
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| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Goverment Management > Public Finance |
| Depositing User: | Keuangan Publik FMP |
| Date Deposited: | 14 Jul 2025 00:42 |
| Last Modified: | 14 Jul 2025 00:42 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/20416 |
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