Subroto, Rasyid Sinatrya and Riswati, Riswati (2025) STRATEGI PEMERINTAH KOTA BANDAR LAMPUNG DALAM MENINGKATKAN PENERIMAAN PAJAK MELALUI E-BILLING. Diploma thesis, IPDN.
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Abstract
ABSTRACT Problem/Background (GAP): In the era of digital transformation, the tax revenue system has shifted from conventional to electronic. The Bandar Lampung City Government has implemented an electronic billing (e-billing) system that has been proven to significantly increase tax revenue. However, there is no comprehensive understanding of the strategies used as well as the supporting and inhibiting factors in its implementation. Purpose: This study aims to identify and evaluate the strategy of the Bandar Lampung City Government in utilizing e billing to increase tax revenue, as well as to analyze the supporting and inhibiting factors that influence the implementation of this system. Method: The study uses a descriptive qualitative approach with data collection techniques through interviews, documentation, and data analysis based on the Miles and Huberman model. Results: The Bandar Lampung City Government's strategy includes three main dimensions. Future Projections: the strategy is formulated based on an evaluation of priority tax sectors such as restaurants, with the implementation of e-billing and tapping box innovations for data accuracy, measurable revenue goals, and flexibility in facing challenges through active socialization. Action Plan: the strategy is outlined in a structured action plan, involving cross-unit collaboration at BAPENDA, supported by technology that allows real-time transaction monitoring, with results showing a consistent increase in revenue. Consistency: implementation is running steadily with routine evaluation, clear implementation priorities, and a systematic organization and coordination system between units. Conclusion: The e-billing strategy implemented has met the dimensions of a good strategy, but has not been fully able to overcome existing obstacles. A strategy redesign is needed by considering internal and external factors more comprehensively so that the effectiveness of tax revenue can be maximized. Keywords: Tax Revenue, Government, Electronic Billing, Strategy, Projection, Action Plan, Consistency ABSTRAK Permasalahan/Latar Belakang (GAP): Pada era transformasi digital, sistem penerimaan pajak beralih dari konvensional ke elektronik. Pemerintah Kota Bandar Lampung telah menerapkan sistem electronic billing (e-billing) yang terbukti meningkatkan penerimaan pajak secara signifikan. Namun, belum terdapat pemahaman komprehensif mengenai strategi yang digunakan serta faktor pendukung dan penghambat dalam implementasinya. Tujuan: Penelitian ini bertujuan untuk mengidentifikasi dan mengevaluasi strategi Pemerintah Kota Bandar Lampung dalam memanfaatkan e-billing guna meningkatkan penerimaan pajak, serta menganalisis faktor pendukung dan penghambat yang memengaruhi implementasi sistem ini. Metode: Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, dokumentasi, dan analisis data berdasarkan model Miles dan Huberman. Hasil/Temuan: Strategi Pemerintah Kota Bandar Lampung mencakup tiga dimensi utama. Proyeksi Masa Depan: strategi disusun berdasarkan evaluasi sektor pajak prioritas seperti restoran, dengan penerapan inovasi e-billing dan tapping box untuk akurasi data, tujuan penerimaan yang terukur, serta fleksibilitas menghadapi tantangan melalui sosialisasi aktif. Action Plan: strategi dituangkan dalam rencana aksi terstruktur, melibatkan kolaborasi lintas unit di BAPENDA, didukung teknologi yang memungkinkan pemantauan transaksi secara real-time, dengan hasil yang menunjukkan peningkatan penerimaan yang konsisten. Konsistensi: pelaksanaan berjalan stabil dengan evaluasi rutin, prioritas implementasi yang jelas, serta sistem pengorganisasian dan koordinasi antar unit yang sistematis. Kesimpulan: Strategi e-billing yang diterapkan telah memenuhi dimensi strategi yang baik, namun belum sepenuhnya mampu mengatasi hambatan yang ada. Diperlukan perancangan ulang strategi dengan mempertimbangkan faktor internal dan eksternal secara lebih menyeluruh agar efektivitas penerimaan pajak dapat dimaksimalkan. Kata Kunci: Penerimaan Pajak, Pemerintah, Electronic Billing, Strategi, Proyeksi, Rencana Aksi, Konsistensi
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Campus > IPDN Kampus Jatinangor |
| Depositing User: | Keuangan Publik FMP |
| Date Deposited: | 27 May 2025 06:09 |
| Last Modified: | 27 May 2025 06:09 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/23012 |
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