Implementasi Sistem Inovasi Terhadap Kinerja Perangkat Daerah Kabupaten Pelalawan

Sukmadi, Sukmadi (2021) Implementasi Sistem Inovasi Terhadap Kinerja Perangkat Daerah Kabupaten Pelalawan. Masters thesis, Universitas Islam Riau.

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Abstract

This research is motivated by the existence of regional autonomy which is expected to make regions more independent in determining each activity by identifying sources of income and being able to determine regional expenditures effectively and efficiently through a regional law product. The problems that occur are related to the receipt of local revenue in the downstream Indragiri district which continues to decline between the target and its realization and the implementation of the regent's regulation number 45 of 2017 concerning the use of an online system in local tax management which still has many shortcomings and problems in its implementation. The purpose of this study is to find out how the implementation of local regulations in tax management in the downstream Indragiri district and to discuss the factors that influence the implementation of policies on the use of online systems in local tax management. The type used in this research is descriptive research with a qualitative research approach. The types of research data are primary data and secondary data. Data collection techniques in this study were observation, documentation and interviews. The data analysis technique used is descriptive qualitative data analysis. The results of this study indicate that in the process of implementing regional regulations, the Indragiri downstream district government has attempted to make new breakthroughs in increasing local revenue by implementing e-PAD-based applications which are considered to be able to provide maximum service to taxpayers. However, the government's unpreparedness in implementing the local tax payment online system has led to the presence of various complaints felt by taxpayers and is one of the factors for non-compliance in paying taxes at the local level. Furthermore, several factors that influence the non-optimal implementation of policies on the use of online systems in local tax management are not yet optimal socialization of regional regulations regarding online online payment systems, the lack of human resources for local government officials in managing online tax system applications, as well as the lack of awareness of taxpayers and lack of understanding. community in using the local tax online system.

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