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All Journal INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Bunga Kartika
Universitas Halu Oleo
Economics, Econometrics & Finance

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DIGITAL GOVERNMENT MODEL THROUGH THE SIP-PBB AND E-BPHTB APPLICATIONS IN SOUTH KONAWE REGENCY FOR ACHIEVING SUSTAINABLE DEVELOPMENT GOAL (SDG 11) Muhammad Yusuf; Aminuddin; Suriyani Bb; Justawan; Bunga Kartika
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 3 No. 4 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.23100757

Abstract

The digital transformation of public services has become a strategic approach for improving the efficiency, transparency, and accountability of local tax administration. In South Konawe Regency, the implementation of the Land and Building Tax Information System (SIP-PBB) and the Electronic Duty on Land and Building Rights Acquisition Application (E-BPHTB) represents a digital government initiative aimed at modernizing local tax services while supporting Sustainable Development Goal (SDG) 11 on sustainable cities and communities. This study aims to analyze the implementation of these digital applications using Janowski’s Digital Government Evolution framework, which consists of digitization, transformation, engagement, and contextualization. A qualitative research approach was employed through observation, documentation, and in-depth interviews with officials of the Regional Revenue Agency and service users. Data were analyzed using the interactive model of Miles, Huberman, and Saldaña. The findings indicate that SIP-PBB and E-BPHTB have improved administrative efficiency, accelerated tax service delivery, strengthened inter-organizational coordination, enhanced stakeholder participation, and supported evidence-based local tax management. Furthermore, the implementation of these applications has contributed to strengthening local governance by improving transparency, accountability, and the effectiveness of regional tax administration, thereby supporting the realization of SDG 11. The study highlights the importance of contextual digital government implementation in enhancing sustainable public service delivery at the local government level.
Co-Authors Justawan Muhammad Yusuf SUMARA, INTAN AMINUDDIN Suriyani Bunga Batara