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All Journal Jurnal Administrasi Bisnis Jurnal Manajemen Bisnis JDM (Jurnal Dinamika Manajemen) Proceeding International Conference on Information Technology and Business International conference on Information Technology and Business (ICITB) EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis JURNAL PENGABDIAN KEPADA MASYARAKAT MIX : Jurnal Ilmiah Manajemen JPPUMA: Jurnal Ilmu Pemerintahan dan Sosial Politik Universitas Medan Area International Research Journal of Business Studies (E-Journal) Pendas : Jurnah Ilmiah Pendidikan Dasar Journal of Humanities and Social Studies PERSPEKTIF Dialektika: Jurnal Ekonomi dan Ilmu Sosial IDEI: Jurnal Ekonomi & Bisnis SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Journal La Sociale Jurnal Manajemen dan Ilmu Administrasi Publik (JMIAP) Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Jurnal Manajemen dan Kewirausahaan Proceedings of The International Conference on Business and Economics Journal of Public Representative and Society Provision Jurnal Penelitian dan Pengabdian Masyarakat Journal Boas : Business, Economics, Accounting And Management International Research Journal of Business Studies
Audia Junita
Universitas Harapan Medan
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Journal La Sociale

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PBB Digitalization: Analysis of the Effectiveness of E-PBB in PBB-P2 Data Collection in Langkat Regency Mariono, Mariono; Junita, Audia; Jamaludin, Yanhar
Journal La Sociale Vol. 6 No. 2 (2025): Journal La Sociale
Publisher : Borong Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journal-la-sociale.v6i2.1994

Abstract

This study aims to analyze the effectiveness of the implementation of E-PBB in PBB-P2 data collection in Lalat Regency. The E-PBB system is expected to increase efficiency, accuracy, and transparency in the management of taxpayer data, as well as accelerate the process of data collection and tax payment. This study uses a qualitative approach with interview, observation, and documentation methods to explore information related to the implementation of E-PBB, supporting factors, and obstacles in the tax digitization process in Langkat Regency. The results of the study show that E-PBB has a positive impact in accelerating and simplifying the taxpayer data collection process. However, several obstacles, such as the low digital literacy of the community and the limitations of technological infrastructure, are still challenges in optimizing this system. Support from local governments and the use of digital payment platforms are the main supporting factors, while limited internet networks and lack of socialization are significant inhibiting factors. The study suggests increasing education and socialization to the public, improving technological infrastructure, and providing incentives to taxpayers who use digital systems to increase their participation in tax reporting and payment. Thus, it is hoped that the implementation of E-PBB can be more effective in supporting better data collection and regional tax revenue in the future.
Effectiveness of Tax Object Information Management System in Improving PBB P2 Services Azmar, Muhammad; Junita, Audia; Kusmanto, Heri
Journal La Sociale Vol. 6 No. 2 (2025): Journal La Sociale
Publisher : Borong Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journal-la-sociale.v6i2.1995

Abstract

The Tax Object Information Management System (SISMIOP) is an innovation in the digitization of tax administration that aims to increase the efficiency, transparency, and accuracy of the management of Rural and Urban Land and Building Tax (PBB-P2). This study aims to analyze the implementation of the SISMIOP policy in the Regional Revenue Agency (Bapenda) of Lalat Regency, identify the factors that affect its success, and evaluate its impact on the improvement of tax services. The research method used is a qualitative approach with data collection techniques through interviews, observations, and documentation. The results of the study show that the implementation of SISMIOP has increased efficiency in collecting data on tax objects, accelerated the payment process, and increased transparency in tax administration. However, there are still several obstacles, such as limited technological infrastructure, resistance from taxpayers, and lack of socialization related to the use of this system. Factors that affect the success of SISMIOP implementation include local government support, human resource readiness, and integration with digital payment services. The impact of the implementation of SISMIOP can be seen from increasing taxpayer compliance, accelerating tax services, and increasing regional tax revenues. This study concludes that although SISMIOP has had a positive impact on improving PBB-P2 services, it is still necessary to strengthen technological infrastructure, increase people's digital literacy, and optimize tax digitization policies to increase the effectiveness of the system in a sustainable manner.
Co-Authors Abrar, Farhan Ade Indah Sari Adelina Lubis Aditiawansyah, Muhammad Danu Akhyar, Muhamad Khairul Al Hamdi, Aprin Alvin Fahlevi Andreo Wahyudi Atmoko Andreo Wahyudi Atmoko Andreo Wahyudi Atmoko Ani Murwani Muhar Asriadi, Azis Azmar, Muhammad Beby Masitho Batubara Bunga Aditi Cindy Pratiwi Manao D. Saragih, Ferdinand Diansyah, T. Moh. Ferdinand D. Saragih H.M Hermansyur Hafriz Rifki Hafas Handayani, Mas Heri Kusmanto, Heri Ilham Mubaraq Ritonga, Ilham Mubaraq Iman Indrafana KH Jamaludin, Yanhar Lubis, Anggikha Rizki Lubis, Harianto Lubis, M. Al Hafis Lubis, Muhammad Al Hafis M. Yogi Riyantama Isjoni Maksum Syahri Lubis Mariono, Mariono Muhammad Alwi Syahputra Nasution Muhammad Fauzan Azhmy Nahrisah, Ezzah Nasution, Muhammad Alwi Syahputra Nina Siti Salmaniah Siregar Novita Wulandari Nur Aisyah Nur Indah Permata Sari Oktaviani, Herdinda Pangabean, Royhan Kamal Pentana, Sopi Ridayati Fadillah Risky Siagian, Annisya Sandi, Desi Armitari Sitorus, Indra Syahputra Syafruddin Ritonga Tapi Rondang Ni Bulan Tarigan, Riana Wan Suryani Widyaningrum, Dwi Aristy Winda Ardiani Yoni Rahayu Yusniar Lubis Zuwina Miraza