Alqadrie, Achmad Refvha Alqadrie and Marta, Fitri Yul Dewi (2025) EFEKTIVITAS PENINGKATAN PENDAPATAN DAERAH MELALUI SISTEM ONLINE PAJAK STUDI KASUS DI BADAN KEUANGAN DAERAH KOTA BUKITTINGGI. Other thesis, Institut Pemerintahan Dalam Negeri.
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Abstract
ABSTRACT Problem Statement/Background (GAP): The author focuses on the problem of fluctuations in regional tax revenues, especially on the object of Certain Goods and Services Tax (PBJT) in Bukittinggi City, which causes a decrease in the realization of Regional Original Income (PAD). Although the online tax system has been implemented, there are still challenges in achieving optimal tax revenues. Therefore, an in-depth analysis is needed regarding the effectiveness of this system to increase regional income and overcome these fluctuations. Purpose: The purpose of this study is to determine and describe the effectiveness of increasing regional tax revenue, especially on the object of Certain Goods and Services Tax in increasing regional original income in Bukittinggi City along with supporting factors and inhibiting factors for its implementation, as well as its efforts. Method: This study uses a qualitative method with a descriptive approach according to Duncan's Theory in Steers. Data collection techniques were carried out through observation, interviews (13 informants), and documentation. Result: The findings obtained by the author in this study are that the online tax system has reached 81% of the 2024 target and shows an increase of 22% from the previous quarter. However, challenges such as limited human resources, infrastructure, and socio-cultural factors still exist. Conclusion: The effectiveness of the online tax system in increasing local tax revenues in Bukittinggi City has been running quite well. Although constrained by improvements in technology, human resources, and overcoming socio-cultural obstacles are needed for optimal performance. This is recommended to be a concern for the Finance Agency and the Bukittinggi City Regional Government in order to increase local revenues in order to create fiscal independence. Keywords: Effectiveness, Digitalization, Revenue ABSTRAK Permasalahan/Latar Belakang (GAP): Penulis berfokus pada permasalahan fluktuasi penerimaan pendapatan pajak daerah, khususnya pada objek Pajak Barang dan Jasa Tertentu (PBJT) di Kota Bukittinggi, yang menyebabkan penurunan realisasi Pendapatan Asli Daerah (PAD. Tujuan: Tujuan dari penelitian ini adalah untuk menganalisis efektivitas peningkatan pendapatan pajak daerah, khususnya pada objek Pajak Barang dan Jasa Tertentu dalam meningkatkan pendapatan asli daerah di Kota Bukittinggi beserta faktor pendukung dan faktor penghambat pelaksanaannya, serta upayanya. Metode: Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif menurut Teori Duncan dalam Steers. Teknik pengumpulan data dilakukan dengan observasi, wawancara (13 informan), dan dokumentasi Hasil/Temuan: Temuan yang diperoleh penulis dalam penelitian ini yaitu sistem pajak online telah mencapai angka 81% dari target tahun 2024 dan menunjukkan peningkatan sebesar 22% dari kuartal sebelumnya. Namun, tantangan seperti keterbatasan sumber daya manusia, infrastruktur, dan faktor sosial-kultural masih ada. Kesimpulan: Efektivitas sistem online pajak dalam meningkatan pendapatan pajak daerah kota Bukittinggi sudah berjalan cukup baik. Walaupun terkendala dalam perbaikan dalam teknologi, sumber daya manusia, dan mengatasi hambatan sosial-kultural diperlukan untuk kinerja yang optimal. Hal ini disarankan untuk menjadi atensi bagi Badan Keuangan dan Pemerintah Daerah Kota Bukittinggi agar dapat meningkatkan pendapatan asli daerah agar terciptanya kemandirian fiskal Kata kunci: Efekivitas, Digitalisasi, Pendapatan
| Item Type: | Thesis (Other) |
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| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Campus > IPDN Kampus Jatinangor |
| Depositing User: | Keuangan Publik FMP |
| Date Deposited: | 10 Jul 2025 06:12 |
| Last Modified: | 10 Jul 2025 06:12 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/21974 |
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