A., Syafri Annur. (2023) Pengaruh Peraturan Walikota Pekanbaru Nomor 115 Tahun 2021 Tentang Pengelolaan Aplikasi Smart-tax Pekanbaru Terhadap Peningkatan Kesadaran Wajib Pajak dan Pelayanan Pajak Pada Badan Pendapatan Daerah Kota Pekanbaru. Masters thesis, Universitas Islam Riau.

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Abstract

That with the emergence of the Pekanbaru Mayor Regulation Number 115 of 2021 on the Management of Pekanbaru Smart-Tax Application, the Regional Revenue Agency is trying to increase Taxpayer and Tax Service awareness and thus can increase regional income. The purpose of this study is to determine the effect of Pekanbaru Mayor Regulation Number 115 of 2021 on the Management of Pekanbaru Smart-Tax Applications on the Improvement of Taxpayer Awareness and Tax Service in the Regional Revenue Agency of Pekanbaru City and to determine what obstacles and efforts can be made to run SmarThe Tax. The type of research used is observational research or observation research by interviewing relevant parties, i.e., researchers directly conduct research on the research site to obtain the necessary data, with descriptive research properties. The research results show that through regulation regulated in Mayor Regulation Number 115 of 2021 it is possible to make it easier for taxpayers to fulfill their obligations, namely tax payments without having to wait in line and pay manually, because everything is already accessible through handouts wherever and whenever. That local tax revenue is Rp. 587,334,918,452.24 Before using the Smart Tax application, then after using Smart Tax, there was an increase in the local tax revenue of Pekanbaru City worth Rp.719,630,893,370.80, this became positive because the tax target was achieved well. In essence, with the existence of these rules increases the awareness of taxpayers and tax services in Pekanbaru City. The first obstacle is that the average taxpayer does not know the existence of Pekanbaru Mayor Regulation Number 115 of 2021 on the Management of Pekanbaru Smart Tax Application, this is due to the lack of massive socialization by the Pekanbaru City Regional Revenue Agency. Second obstacle, not all taxpayers have smartphones or mobile phones that can access the internet, not only that, many of the taxpayers still cannot operate features or menus in the Smart Tax application. Third obstacle, from the service side, not all service officers can provide public services according to the SOP determined by the Government. Efforts can be made to run smart tax applications experienced by the Pekanbaru Taxpayer: 1. Strict surveillance by Bapenda, 2. Smart Tax Application Development and 3. Tax Service Officer training related to Smart Tax applications.

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