TRANFORMASI DIGITAL DALAM ADMINISTRASI PAJAK DAERAH: ANALISIS EFISIENSI PELAYANAN DAN KEPATUHAN WAJIB PAJAK
Keywords:
digital transformation, local tax administration, service efficiency, taxpayer compliance, -SPTPD, e-SPPT PBB-P2, Local Own-Source Revenue (PAD), Technology Acceptance Model (TAM),, digital fiscal governanceAbstract
Digital transformation in local tax administration has revolutionised public service efficiency and taxpayer compliance through the implementation of the e-SPTPD system, e-SPPT PBB-P2, and QRIS-based payment applications such as ‘Ayo Balapan’ in various local governments in Indonesia. The research method used in this study was a literature review. The results confirm that digitalisation forms inclusive data-driven fiscal governance, with recommendations for a 2026-2030 national masterplan to achieve a PAD/APBD ratio of 15% through the synergy of technology, human resources, and regulations.
Downloads
References
Agostino, D., Arnaboldi, M., & Lema, M. D. (2021). New development: COVID-19 as an accelerator of digital transformation in public service delivery. Public Money & Management, 41(1), 69–72. https://doi.org/10.1080/09540962.2020.1764206
Agrawal, D. R., Brueckner, J. K., & Brülhart, M. (2024). Fiscal Federalism in the Twenty-First Century. Annual Review of Economics, 16(Volume 16, 2024), 429–454. https://doi.org/10.1146/annurev-economics-081623-020713
Ahmad, E. (2006). Handbook of Fiscal Federalism. Edward Elgar Publishing.
APJII, P., Pengawas, D., Pusat, B. P., Harian, B. P., Baru, D. A., IP, P., Domain, I. T. L., & Data, G. (2014). Asosiasi Penyelenggara Jasa Internet Indonesia. Jakarta: APJII.
Arsyana, P. I. D., & Herawati, N. R. (2024). IMPLEMENTASI APLIKASI E-SPPT PBB-P2 TAHUN 2023 DI KECAMATAN GAMPENGREJO KABUPATEN KEDIR. Journal of Politic and Government Studies, 14(1), 167–174.
Cahyono, M., Saputra, N. D., & Saputra, A. I. (2023). Transformasi digital pemerintahan: Perubahan organisasi dan budaya pemerintahan melalui teknologi digital. Jurnal Teknologi Informasi Mura, 15(2), 92–100.
Chan, F. K. Y., Thong, J. Y. L., Venkatesh, V., Brown, S. A., Hu, P. J. H., & Tam, K. Y. (2011). Modeling Citizen Satisfaction with Mandatory Adoption of an E-Government Technology (SSRN Scholarly Paper No. 1976951). Social Science Research Network. https://papers.ssrn.com/abstract=1976951
Davis, F. D. (1989). Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology. https://dx.doi.org/10.2307/249008
Eliyah, E., & Aslan, A. (2025). STAKE’S EVALUATION MODEL: METODE PENELITIAN. Prosiding Seminar Nasional Indonesia, 3(2), Article 2.
Ermawati, D., & Mutiara, N. (2024). Optimalisasi Penerimaan Pendapatan Asli Daerah yang dari e-Retribusi Pasar di Pasar Kanigoro Kabupaten Blitar. Otonomi, 24(1), 197–202. https://doi.org/10.32503/otonomi.v24i1.5775
Ervina, N., Junaidi, J., Zulgani, Z., & Achmad, E. (2025). Analysis of Tax Compliance Levels for Regional Taxes in the Provinces of Indonesia. Economies, 13(12). https://doi.org/10.3390/economies13120354
Hiebl, M. R. W. (2023). Sample Selection in Systematic Literature Reviews of Management Research. Organizational Research Methods, 26(2), 229–261. https://doi.org/10.1177/1094428120986851
Jin, C. (2022). The Civil Law Protection of Citizens’ Personal Information in the Context of Big Data. In B. J. Jansen, H. Liang, & J. Ye (Eds.), International Conference on Cognitive based Information Processing and Applications (CIPA 2021) (pp. 313–320). Springer. https://doi.org/10.1007/978-981-16-5854-9_39
Junaidi, J., Hastuti, D., Ramadhan, R. F., Widiastuti, F., Zevaya, F., Siga, M., & Irawan, D. (2025). Adaptive fiscal strategies for strengthening local taxing power: Evidence from Jambi Province. Jurnal Perspektif Pembiayaan Dan Pembangunan Daerah, 13(3), 276–297. https://doi.org/10.22437/ppd.v13i3.46184
Kamala, J., Salsa, S. A., Nurilawati, & Pangestoeti, W. (2025). Optimalisasi Pendapatan Asli Daerah (PAD) dalam Meningkatkan Pelayanan Publik. JURNAL ILMIAH EKONOMI DAN MANAJEMEN, 3(7), 120–128. https://doi.org/10.61722/jiem.v3i7.5789
Kim, S., & Lee, J. (2012). E-Participation, Transparency, and Trust in Local Government. Public Administration Review, 72(6), 819–828. https://doi.org/10.1111/j.1540-6210.2012.02593.x
Muhammad, A. R. (2025). OPTIMALISASI PENINGKATAN PENDAPATAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) KABUPATEN MAGETAN [Other, IPDN]. http://eprints.ipdn.ac.id/24730/
NASRULLAH, A., & Johannes, S. S. (2024). OPTIMALISASI PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH DI KABUPATEN MAGELANG [Other, IPDN]. http://eprints.ipdn.ac.id/18832/
Oates, W. E. (2005). Toward A Second-Generation Theory of Fiscal Federalism. International Tax and Public Finance, 12(4), 349–373. https://doi.org/10.1007/s10797-005-1619-9
Pasaribu, K., & Syakira, E. (2025). Pajak Bumi dan Bangunan (PBB). Media Hukum Indonesia (MHI), 3(3). https://www.ojs.daarulhuda.or.id/index.php/MHI/article/view/1731
Prastyawan, A., & Nalien, E. M. (2025). PENINGKATAN PENDAPATAN ASLI DAERAH MELALUI DIGITALISASI ADMINISTRASI PAJAK BUMI BANGUNAN PERDESAAN DAN PERKOTAAN MENGGUNAKAN APLIKASI I-SIM DI KOTA SERANG, PROVINSI BANTEN [Diploma, IPDN]. http://eprints.ipdn.ac.id/21071/
Rakhmawati, I. (2024). Implications of the HKPD Law: Is it Beneficial for Local Governments? Proceedings Economics, Business, Entrepreneurship, and Sustainability Conference, 1, 52–58. https://doi.org/10.35912/ecobesc.v1i1.247
Simba, N., Baga, L. M., & Rachmina, D. (2022). Strategi Optimalisasi Penerimaan Pajak Bumi dan Bangunan di Kota Bekasi. Jurnal Ilmu Manajemen dan Bisnis, 13(1), 57–64. https://doi.org/10.17509/jimb.v13i1.44661
Simbolon, S. (2022). Analisis Efektivitas Dan Kontribusi Pajak Bumi Dan Bangunan Terhadap Pendapatan Asli Daerah(Pad) Kota Tangerang | AKUNTOTEKNOLOGI: JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI. https://jurnal.buddhidharma.ac.id/index.php/akunto/article/view/870
Sulistyowatie, S. L. (2018). Pengaruh PBB DAN BPHTB terhadap Pajak Daerah Kabupaten Klaten. Jurnal Riset Akuntansi Dan Keuangan, 13(2), 107–115.
Wintarto, R., Meiliani, M., & Carolin, A. (2023). Digital Organisational Culture: Capturing Local Banking in Digital Transformation. International Journal of Social Science and Business, 7(4), 1022–1029. https://doi.org/10.23887/ijssb.v7i4.72306
Wulandari, A., Dewi, F. D., & Nusantara, A. F. P. (2025). Analisis Kontribusi Pajak Bumi Dan Bangunan (PBB) Terhadap Pendapatan Asli Daerah (PAD) Dan Implikasinya Pada Pengelolaan Keuangan Di BPPKAD Kota Probolinggo. Menulis: Jurnal Penelitian Nusantara, 1(3), 758–762. https://doi.org/10.59435/menulis.v1i3.185
Kementerian Komunikasi dan Informatika. (2022). Pedoman Keamanan Siber Pemerintahan Daerah. Jakarta: Kominfo RI.
Kementerian Komunikasi dan Informatika. (2025). Laporan Palapa Ring tahap 3: Cakupan digitalisasi daerah 3T. Kominfo RI.
Kabupaten Kulon Progo. Eprints IPDN. http://eprints.ipdn.ac.id/23132/[eprints.ipdn.ac]
Undang-Undang Republik Indonesia Nomor 1 Tahun 2022 tentang Hubungan Keuangan antara Pemerintah Pusat dan Pemerintahan Daerah.
