Muallifah, Husnun and Sari, Agni Grandita Permata (2025) INOVASI PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) MELALUI E-BANGKING DI KABUPATEN PASANGKAYU PROVINSI SULAWESI BARAT. Diploma thesis, Institut Pemerintahan Dalam Negeri.
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Abstract
ABSTRACT Problem Statement/Background (GAP): Local governments are required to optimize the potential of Regional Original Revenue (PAD), particularly in the tax sector. One of the main regional taxes, namely Rural and Urban Land and Building Tax (PBB-P2), needs an innovative approach to ensure maximum contribution. Pasangkayu Regency, as an autonomous region, has initiated the digital-based collection of PBB-P2 through e-banking services. However, the effectiveness of its implementation remains constrained by several technical and non-technical challenges. Purpose: This study aims to analyze the application of E-Banking in the collection of PBB-P2 and to identify the inhibiting factors faced by the Regional Revenue Agency of Pasangkayu Regency in increasing PAD. Method: This study uses a qualitative descriptive method with an inductive approach. Data were collected through interviews and documentation. The analysis was conducted through data reduction, data presentation, verification, and conclusion drawing, along with the use of Interpretative Structural Modelling (ISM) to determine the priority of inhibiting factors. The technique of collecting data are done by interviews (6 informant), and documentation. Result: The study found that the innovation of PBB-P2 collection through E-Banking has not yet been fully effective due to several obstacles, including low digital literacy among taxpayers, limited internet access, incomplete cooperation with banks and vendors, and inadequate socialization by tax collectors. The main priority problem identified is limited internet access in certain regions. Conclusion: The implementation of PBB-P2 collection through E-Banking in Pasangkayu Regency still faces challenges. To improve effectiveness, it is recommended that the Regional Revenue Agency continue to expand cooperation with banking institutions, intensify public education, and enhance supporting infrastructure such as internet connectivity. Keywords: Innovation; Tax Collection; E-Banking; PBB-P2 ABSTRAK Permasalahan/Latar Belakang (GAP): Pemerintah daerah perlu mengoptimalkan sumber-sumber Pendapatan Asli Daerah (PAD), khususnya melalui sektor pajak daerah seperti PBB-P2. Namun, pemungutan PBB-P2 di Kabupaten Pasangkayu belum sepenuhnya efektif dan efisien, terutama karena belum maksimalnya pemanfaatan inovasi digital dan berbagai hambatan teknis serta sosial yang dihadapi. Tujuan: Penelitian ini bertujuan untuk menganalisis penerapan e-Banking dalam pemungutan PBB-P2 dan mengidentifikasi faktor-faktor penghambat yang dihadapi oleh Badan Pendapatan Daerah Kabupaten Pasangkayu dalam meningkatkan PAD melalui inovasi tersebut. Metode: Penelitian ini menggunakan metode deskriptif kualitatif dengan pendekatan induktif. Teknik pengumpulan data meliputi wawancara dan dokumentasi. Untuk menganalisis faktor penghambat digunakan metode ISM (Interpretative Structural Modelling). Hasil/Temuan: Hasil penelitian menunjukkan bahwa penerapan inovasi e-Banking dalam pemungutan PBB-P2 belum berjalan secara optimal. Hambatan utama yang dihadapi antara lain rendahnya literasi digital masyarakat, keterbatasan akses internet, minimnya kerja sama dengan perbankan, serta kurangnya tenaga pemungut pajak untuk sosialisasi. Kesimpulan: Inovasi pemungutan PBB-P2 melalui e-Banking di Kabupaten Pasangkayu merupakan langkah transformasi yang strategis namun masih memerlukan perbaikan dalam implementasinya. Diperlukan penyelesaian hambatan secara prioritas, khususnya terkait akses internet dan edukasi masyarakat, serta perluasan kerja sama lintas sektor agar inovasi ini mampu meningkatkan PAD secara signifikan. Kata kunci: Inovasi; Pemungutan Pajak; E-Banking; PBB-P2.
| Item Type: | Thesis (Diploma) |
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| Subjects: | H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Faculty of Goverment Management > Public Finance |
| Depositing User: | Keuangan Publik FMP |
| Date Deposited: | 19 May 2025 06:31 |
| Last Modified: | 19 May 2025 06:31 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/21087 |
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