Basthomi, Ary (2024) Efektivitas Penggunaan Quick Response Code Indonesian Standard (QRIS) Sebagai Opsi Non Tunai Pembayaran Pajak Air Permukaan Di Unit Pelaksana Teknis (UPT) Pengelolaan Pendapatan Milik Badan Pendapatan Daerah Provinsi Riau. Masters thesis, Universitas Islam Riau.

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Abstract

The use of Quick Response Code Indonesian Standard (Qris) as a non-cash option for surface water tax payment in the Technical Implementation Unit (Upt) of Revenue Management owned by the Riau Province Regional Revenue Agency is one of the Electronification of Local Government Transactions (ETPD) programs. In recent years, the use of Qris as a medium for surface water tax payments has not significantly increased so that the use of digital transactions for surface water tax payments is not maximized. This study aims to analyze and evaluate the effectiveness of using QRIS as a non-cash option for Surface Water Tax payments at the Riau Province Regional Revenue Agency, which is implemented for the Riau Province Regional Revenue Agency's Revenue Management Technical Implementation Unit (UPT). The research uses qualitative descriptive analysis with data sources derived from primary data and secondary data. The technique used is source triangulation and data collection by observation, interview, and documentation. Based on these analysis techniques, the results obtained on indicators of Clarity of Objectives achieved, Clarity of Strategy for Achieving goals, Process of data analysis and formulation of solid policies, Careful planning, Preparation of appropriate programs, Availability of facilities and infrastructure and Supervision and control systems that are educational in nature are less effective. Based on these results, the researcher concludes that Qris has not been effective to be used as a means of paying surface water tax because it requires several aspects that require improvement both in terms of financing and in terms of patterns in the activities carried out in each indicator. Researchers provide suggestions to Bapenda Riau Province to create special programs such as couching clinics, improve internal team coordination, improvements to regulations, changes to socialization patterns, budgeting for facilities and infrastructure and increasing participants who are directly involved in the use of QRIS through FGDs and asking Bank Indonesia to be flexible by removing the Qris limit, if it is to be used for tax payments.

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