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Slamet Hariyadi
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Journal : SIGn Journal of Social Science

 1 
Implementasi Kebijakan Pemungutan Pajak dan Retribusi Daerah Berbasis Daring Said, Achmad Lamo; Hariyadi, Slamet; Agusman, Yudi
SIGn Journal of Social Science Vol 5 No 1: Juni - November 2024
Publisher : CV. Social Politic Genius (SIGn)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37276/sjss.v5i1.345

Abstract

This research aims to analyze the implementation of an online-based policy for local tax and retribution collection by the Regional Revenue Agency in Kolaka Regency. This research uses an inductive qualitative analysis. Inductive analysis is an approach that begins with field facts, analyzes them based on relevant theories and arguments, and ultimately yields a conclusion. The results show that implementing an online-based policy for local tax and retribution collection by the Regional Revenue Agency has made significant progress in several vital variables. The communication variable has been successful and effective, facilitating the acceptance of new technology and enhancing compliance with local taxes. However, the resource variable remains a significant constraint, with the inadequate allocation of human resources and facilities. The disposition variable shows exemplary commitment, but obstacles still exist in achieving tax collection targets and implementing all types of local tax and retribution. Meanwhile, the bureaucratic structure variable has functioned well, demonstrating effective coordination and collaboration that have strengthened the tax collection process and enhanced transparency and accountability in managing local taxes. Therefore, it is recommended that the Regional Revenue Agency enhance coordination with local government to advocate for a more significant allocation in the Regional Budget Revenue and Expenditure. The Regency House of Representatives and the Regent of Kolaka Regency should prioritize the procurement of technological infrastructure in the discussion of the Regional Budget Revenue and Expenditure, ensuring that the resource shortages faced by the Regional Revenue Agency can be overcome. For business operators, it is crucial to comply with tax recording devices during transactions to support local government policies in enhancing the transparency and accuracy of tax data. These improvements will not only support the smooth operation of the Regional Revenue Agency but also contribute to increased Regional Revenue that can be used for further development in Kolaka Regency.
Co-Authors ., Suratno Achmad Lamo Said Aditya Kurniawan Agusman, Yudi Akobiarek, Maik N. R. ALI, MUH Aloysius Duran Corebima Anastasia Anastasia Anastasya, Anastasya Andang Subaharianto Anjar Putro Utomo Arni Arni Asis, Rahmi Ramadhani Abdul Aswar, Hajar Bahtiar Bahtiar Bambang Murdiansyah, Eko Bayu Purbha Sakti Bea Hana Siswati Benny Satria Wahyudi Bevo Wahono Diah Sudiarti Dian Wahyuning Tyas Dwi Wahyuni Dwiyanto . Eko Bambang Murdiansyah Erlia Narulita Fahrur Rozi Fazli Rachman Febriana Dwi Wahyuni Febrianti, Intan Fikri, A. Mafaza Kanzul fithriyah, eviy aidah Hafrizdha Chandra Y Hanum, Gilang Kartika Hariani, Sulifah Aprilyah Hariati, Sri HARIYANTO HARIYANTO Hariyono, Aekanu Hartono Hartono Hasrani, Hasrani Hendri Hendri Herlinda Herlinda, Herlinda Hidayati, Siti Anisa Hikamah, Siti Roudlotul I Ketut Mahardika Ibrahim, Mohd Mokhzani Iis Nur Asyiah Ikram, M. Haspedil Imam Mudakir Indrawati Indrawati Indrawati Ita Ratiyani Jamhari Jamhari Jasrudin, Jasrudin Jekti Prihatin Julaihah, Siti Khotimah, Ima Husnul Khusnah, Laila M. C. Hasibuan, Joice M. Nasir Tamalene M. Syahputra Masrukan Masrukan Melin, Melin Mudassir Mudassir, Mudassir Murdiansyah, Eko Bambang Muslim, Imam Bukhori Mustika Setianingrum Muttaqin, Muhammad Fauzan Nadyatul Ilma Indah Savira Nainggolan, Benhur Nofita Putri, Rilla Nur Aini Nur Wahida, Sitti Nurgiansah, T Heru P Pujiastuti Paramitha Cahyani Prabowo, Abram Setyo Pradana, Dwi Putri Candra Bina Pramudya Dwi Aristya Putra Pratikno, Agus Putri Pratiwi Putri Wahyu Kinanti R Rachmita Rahma Nur Azizah Rahmadani, Natasha Rahmat, Alibin Raihan, Muhammad Ramadhani Abdul Asis, Rahmi Ramly, Amisbah Riska Rian Fauziah Rofi’i, Agus Rukiyanto Rukiyanto, Rukiyanto S Suratno Safiera, Aakhidzatis Sakti, Gunawan Saleh, Muhamad Saleh Santosa, Tomi Apra SATRIYAS ILYAS Setiowati, Wiwin Shah, Dianna Suzieanna Mohamad Sofia, Hilya Wildana Sopiandy, Dede Sudjoko, Rifdian Indrianto Sugiyo Sugiyo, Sugiyo Sulifah Aprilya Hariani Suparman Suparman Suratno Suratno Suriaman Suriaman Suryono, Wiwid Sutarto Sutarto Tanta, C. Taqiyuddin Tekat Sukomardojo Tomi Utomo Trapsilo Prihandono Vivi Darmayanti Wachju Subchan Wicaksono, Iwan Widdana, Surya Yanto, Dwi Yunior, Yudhis Thiro Kabul Yusmar Yusuf