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All Journal Baashima: Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Ecos-Preneurs: Alahyan Jurnal Pengabdian Masyarakat Multidisiplin
Miranti Suci Puspitasari
Perencana Ahli Muda, Badan Pendapatan Daerah Kabupaten Sukabumi
Economics, Econometrics & Finance Nursing Public Health Social Sciences Other

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Analisa Evaluasi Program Gerakan Sadar Membayar Pajak dan Retribusi Melalui Pelayanan Masyarakat Terpadu (Gebyar Sipenyu) Tahun 2025 Miranti Suci Puspitasari
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 3 No. 2 (2025): (Oktober)
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v3i2.521

Abstract

This study aims to evaluate the implementation of the Integrated Community Service Program for Tax and Retribution Awareness (Gebyar SiPenyu) in 2025, organized by the Regional Revenue Agency (Badan Pendapatan Daerah/BAPENDA) of Sukabumi Regency. The research employed a qualitative descriptive approach. Data were collected through observation, in-depth interviews, documentation, and literature review, and were analyzed using the interactive model of Miles, Huberman, and Saldaña, supported by the CIPP (Context, Input, Process, Product) evaluation framework. The findings indicate that the Gebyar SiPenyu Program has been effective in improving regional tax service quality and optimizing Local Own-Source Revenue (Pendapatan Asli Daerah/PAD). The program’s effectiveness is reflected in the achievement of a 15.42% increase in regional tax and retribution revenues, exceeding the target of 6.74% with an achievement rate of 228.78%. In addition, regional tax revenue realization reached 100.01% of the target, while regional retribution revenue reached 102.74%. Service evaluation results reveal that most community members rated the program as good or very good, indicating a positive public response to the integrated and digital-based service innovations. However, several challenges remain, including uneven taxpayer compliance, limited human resources, the need for continuous updating of tax databases, and suboptimal integration of information systems. Therefore, strengthening service digitalization, enhancing human resource capacity, and improving tax data management are necessary to ensure the sustainability and effectiveness of the program in the future.
Optimalisasi Peningkatan Pendapatan Kebijakan Program Gerakan Sadar Membayar Pajak dan Retribusi Melalui Pelayanan Masyarakat Terpadu (Gebyar Sipenyu) Miranti Suci Puspitasari
Alahyan Jurnal Pengabdian Masyarakat Multidisiplin Vol. 4 No. 1 (2026): Mei
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/ecos-preneurs.v4i1.629

Abstract

Policy paper ini menganalisis optimalisasi peningkatan pendapatan melalui kebijakan Program Gerakan Sadar Membayar Pajak dan Retribusi melalui Pelayanan Masyarakat Terpadu (GEBYAR SIPENYU) sebagai instrumen penguatan Pendapatan Asli Daerah (PAD) dan kemandirian fiskal Kabupaten Sukabumi. Pelaksanaan program menunjukkan kinerja positif dengan realisasi Pajak Daerah tahun 2025 sebesar 100,01%, Retribusi Daerah 102,74%, serta peningkatan pendapatan sebesar 15,42%, melampaui target 6,74%. Namun, optimalisasi pendapatan belum sepenuhnya tercapai karena Opsen PKB baru terealisasi 88,09%, Opsen BBNKB 86,94%, dan Retribusi Jasa Usaha 60,98%. Selain itu, masih terdapat kendala kepatuhan wajib pajak dan wajib retribusi, pemutakhiran basis data, integrasi teknologi informasi, pemerataan pelayanan, kapasitas SDM, serta koordinasi lintas sektor. Berdasarkan analisis kebijakan, optimalisasi GEBYAR SIPENYU diarahkan pada transformasi menuju sistem pelayanan dan kepatuhan pajak-retribusi terintegrasi berbasis data dan risiko. Kebijakan tersebut mengintegrasikan PASTEL ISI, SMART BAPENDA, SIPENYU, Satgas PAD, dan PADA NIKAH YA melalui tata kelola data terpadu, segmentasi risiko kepatuhan, pelayanan berbasis karakteristik wilayah, insentif dan penegakan berbasis data, serta evaluasi berbasis outcome. Transformasi ini diharapkan mampu menggali potensi penerimaan secara lebih optimal, meningkatkan kepatuhan, memperluas akses pelayanan, mengurangi tunggakan, dan mendorong peningkatan PAD secara berkelanjutan sehingga memperkuat kemandirian fiskal Kabupaten Sukabumi.
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