Sanjaya, Dicky Aditya (2023) Efektivitas Badan Pendapatan Daerah Dalam Penerapan Sistem E-payment Pajak Bumi dan Bangunan Pedesaan dan Perkotaan (PBB-P2) Di Kabupaten Kampar. Masters thesis, Universitas Islam Riau.
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Abstract
Regional autonomy requires regional independence to optimize Regional Original Revenue (PAD) through various appropriate and effective methods and policies. The realization of UN-P2 revenues during the 2019-2022 period always shows exceeding the planned target. However, it should be noted that the UN-P2 revenue target from year to year is not the same. Then in 2020 there was a decrease in revenue realization which was only 87.80%. In terms of e-payment implementation, it has been enforced. Here it can be seen that the impact of implementing e-payment has caused a decrease in the acceptance of the UN-P2 target in Kampar Regency. For this reason, it can be seen that the implementation of the e-payment payment system has not been able to make it easier for taxpayers to pay PBB-P2 so that its management can not be optimal. The theory used in this study is the theory of effectiveness where it is a measure that states how far the target (quantity, quality and time) has been achieved where the target has been determined in advance. The purpose of this study is to measure the accuracy of this digital-based tax payment system based on existing indicators and subindicators. This research method uses qualitative research methods as a technique for data collection and direct interviews with respondents such as the Head of the Kampar Regency Regional Revenue Agency, the Head of the Billing and Objection Division at the Kampar Regency Regional Revenue Agency, the Head of Sub-Fields and Field Officers, the UN-P2 Community / Taxpayers. The results showed that for the effectiveness indicator, it was not optimal, because only some people had begun to obey to pay PBB-P2 tax, so the graph after the implementation of the e-payment system for PBB-P2 tax has not been able to show an increase graph, for quality indicators, it has been fairly effective, because this e-payment makes it easier for the people of Kampar Regency to pay PBB-P2 tax. So it is hoped that it will have a good impact on the development of Kampar Regency in the future, for efficiency indicators, it has been fairly effective, because people no longer need to queue long just to make PBB-P2 tax payments at the Kampar Regency Regional Revenue Agency office, related to satisfaction indicators, it has also been fairly effective, because since the implementation of this e-payment system to pay PBB-P2 taxes in Kampar Regency. The community feels easy in terms of paying PBB-P2 tax in Kampar Regency. Even if it's only part of society. However, Bapenda Kampar is optimistic that this e-payment system in the future will be a solution for UN-P2 tax payments.
| Item Type: | Thesis (Masters) |
|---|---|
| Contributors: | Contribution Contributors NIDN/NIDK Sponsor Yuza, Ahmad Fitra 1020038302 Sponsor Febrian, Ranggi Ade 1014028603 |
| Subjects: | J Political Science > JS Local government Municipal government |
| Divisions: | > Ilmu Pemerintahan S.2 |
| Depositing User: | Mia |
| Date Deposited: | 25 Sep 2025 01:17 |
| Last Modified: | 25 Sep 2025 01:17 |
| URI: | https://repository.uir.ac.id/id/eprint/30416 |
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