Zandra, Ferawati (2025) Inovasi Pelayanan Pajak Melalui Smart Tax Di Badan Pendapatan Daerah Kota Pekanbaru Provinsi Riau. Masters thesis, Universitas Islam Riau.

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Abstract

The implementation of Smart Tax reduces the administrative burden on the Regional Revenue Agency. Processes that previously required significant labor and time can now be completed more quickly and accurately through an automated system. The Smart Tax system collects data that can be analyzed for better decision-making. This data helps local governments understand taxpayer behavior, evaluate tax policies, and plan strategies to increase tax revenue. With improved accessibility and transparency, taxpayer compliance is also expected to increase. Taxpayers are more motivated to pay taxes on time and avoid penalties. This study aims to identify and analyze tax service innovation through Smart Tax at the Regional Revenue Agency of Pekanbaru City, Riau Province. The research employs a descriptive qualitative approach. The study involves 11 informants, with the Head of the Regional Revenue Agency as the key informant. Data collection techniques include interviews, and data analysis follows the Miles and Huberman technique. The research findings indicate that tax service innovation through Smart Tax at the Regional Revenue Agency of Pekanbaru City has had a highly positive impact in enhancing efficiency, transparency, and ease of access to tax services for the public. The use of digital applications, data integration, notification systems, and direct interaction between tax officers and taxpayers has expedited and simplified various tax administration processes that previously required lengthy procedures and face-to-face meetings. However, despite these benefits, several challenges need to be addressed, such as the digital literacy gap among taxpayers and potential technical disruptions in the system. Based on the research findings, it can be concluded that tax service innovation through Smart Tax at the Regional Revenue Agency of Pekanbaru City has brought positive changes to the regional taxation system. This innovation has successfully improved the efficiency and effectiveness of tax services, created better transparency, and accelerated tax administration processes. With digitalization in tax services, taxpayers can now enjoy services that are more convenient, faster, and more accurate.

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