Santos Ahmad, Qalbya Mumtaz Zibrija and Sinaga, S.E., M.M, Dr. Womsiter (2025) EFEKTIVITAS PEMBAYARAN PAJAK MELALUI SISTEM PEMBAYARAN PAJAK DAERAH DALAM MENINGKATKAN PENERIMAAN PAJAK DAERAH DI KABUPATEN GROBOGAN. Other thesis, Institut Pemerintahan Dalam Negeri.
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Abstract
ABSTRACT Problem Statement/Background (GAP): Regional taxes are a critical instrument in achieving fiscal independence for local governments. The Government of Grobogan Regency has developed the Regional Tax Payment System (SIPADA) as a digital innovation aimed at improving efficiency, transparency, and accountability in local tax administration. However, the effectiveness of SIPADA has not been comprehensively evaluated using a multidimensional approach. Purpose: This study aims to assess the effectiveness of the regional tax payment system through SIPADA in Grobogan Regency. Method: The research adopts a descriptive qualitative approach. Data were collected through interviews with officials from the Regional Revenue, Finance, and Asset Management Agency (BPPKAD) of Grobogan Regency, as well as relevant supporting documentation. Data analysis was based on the five dimensions of program effectiveness proposed by Kettner, Moroney, and Martin (2017): effort, cost efficiency, result, cost effectiveness, and impact. Result: The findings reveal that SIPADA has been effectively implemented across the five evaluation dimensions. SIPADA directly contributes to increased tax revenue, particularly from PBB-P2 and BPHTB, supported by efficient budget allocation and transparent oversight mechanisms. Nevertheless, challenges remain, including limited human resources, inadequate internet access in hilly areas, and low digital literacy among citizens. Conclusion: The effectiveness of SIPADA in Grobogan Regency is strongly influenced by the integration of system readiness, staff competence, supportive policies, and community engagement through digital education and outreach. Improvement efforts are focused on institutional strengthening, collaboration with Bank Jateng, and the development of an inclusive and sustainable digital taxation ecosystem. Keywords: Effectiveness, Regional Tax, SIPADA, Digitalization, Local Government, Program Evaluation. ABSTRAK Permasalahan/Latar Belakang (GAP): Pajak daerah merupakan salah satu instrumen penting dalam mewujudkan kemandirian fiskal pemerintah daerah. Pemerintah Kabupaten Grobogan mengembangkan Sistem Pembayaran Pajak Daerah (SIPADA) sebagai inovasi digital untuk meningkatkan efisiensi, transparansi, dan akuntabilitas dalam pengelolaan pajak daerah. Namun, efektivitas implementasi SIPADA belum dievaluasi secara menyeluruh dengan pendekatan multidimensi. Tujuan: Penelitian ini bertujuan untuk mengetahui efektivitas sistem pembayaran pajak daerah melalui SIPADA di Kabupaten Grobogan. Metode: Penelitian ini menggunakan pendekatan kualitatif deskriptif. Teknik pengumpulan data dilakukan melalui wawancara kepada pejabat BPPKAD Kabupaten Grobogan dan dokumentasi data pendukung. Analisis data menggunakan lima dimensi efektivitas program menurut Kettner, Moroney, dan Martin (2017), yaitu effort, cost efficiency, result, cost effectiveness, dan impact. Hasil/Temuan: Penelitian menunjukkan bahwa implementasi SIPADA tergolong efektif berdasarkan lima dimensi evaluasi. SIPADA berkontribusi langsung pada peningkatan realisasi penerimaan pajak daerah, khususnya PBB-P2 dan BPHTB, dengan didukung alokasi anggaran yang efisien dan sistem pengawasan yang transparan. Namun demikian, tantangan masih ditemukan pada keterbatasan SDM, keterjangkauan internet di daerah perbukitan, serta rendahnya literasi digital masyarakat. Kesimpulan: Efektivitas SIPADA di Kabupaten Grobogan sangat dipengaruhi oleh integrasi antara kesiapan sistem, kompetensi aparatur, dukungan kebijakan, serta keterlibatan masyarakat melalui edukasi dan sosialisasi digital. Upaya peningkatan dilakukan melalui penguatan internal kelembagaan, kerja sama dengan Bank Jateng, serta pembentukan ekosistem perpajakan digital yang inklusif dan berkelanjutan. Kata kunci: Efektivitas, Pajak Daerah, SIPADA, Digitalisasi, Pemerintah Daerah, Evaluasi Program.
| Item Type: | Thesis (Other) |
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| Subjects: | H Social Sciences > HJ Public Finance |
| Divisions: | Campus > IPDN Kampus Jatinangor |
| Depositing User: | Keuangan Publik FMP |
| Date Deposited: | 27 May 2025 06:50 |
| Last Modified: | 27 May 2025 06:50 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/23038 |
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