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All Journal Jurnal Ilmu Administrasi Bisnis E-SOSPOL Jurnal Spektra JOURNAL OF BUSINESS STUDIES International Journal of Science and Society (IJSOC) Jurnal Strategi dan Bisnis International Journal of Social Discussion
Djoko Poernomo
Universitas Negeri Jakarta
Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Physics Social Sciences

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Implementation of the Use of E-Tax Cards for the Collection of Non-Metallic Minerals and Rocks Tax in Lumajang Regency Samadikun; Hara, Abubakar Eby; Poernomo, Djoko
International Journal of Science and Society Vol 6 No 3 (2024): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v6i3.1254

Abstract

The transformation of e-government implementation allows local governments to innovate using information technology to improve their performance. One of the e-government innovations in the taxation sector that supports the increase in Local Own-Source Revenue (Pendapatan Asli Daerah) is the electronic collection of Non-Metallic Minerals and Rocks Tax (Pajak MBLB) implemented by the Lumajang Regency Government. The use of the E-Tax Card for MBLB has proven to increase tax revenue by 46% compared to the previous year's receipts and minimize the negative impacts of mining. This study aims to explain the factors influencing the implementation of the E-Tax Card for MBLB in collecting the Non-Metallic Minerals and Rocks Tax in Lumajang Regency. The theory used is a combination of Syahruddin's and George C. Edward III's theories, which include aspects of Policy Makers/Initiators, Field Officers, and Target Groups. This study employs a qualitative descriptive method with data collection techniques through interviews, documentation, and observations at portal units and mining sites. The research results indicate that the implementation of the E-Tax Card for MBLB in collecting the MBLB Tax in Lumajang Regency is less than optimal in the factors of bureaucratic structure, resources, and disposition.
Co-Authors AA Sudharmawan, AA Abubakar Eby Hara Biondi, Ahmad Deki Zulkarnain Edy Wahyudi Fadilla, Sarah Fatimatuz Zahro Ilham Maulana Jamil, Taurisma Fajar Karyadi, Hari Khasanah, Imas Mahardika, Debby Andrean Ady Mastika, I Ketut Nina Fauziah rahmawati, zulfaricha richa S, Suhartono Samadikun SATRIYAS ILYAS Satwiko Sidopekso Sugeng Iswono Suhartono Tri Susilo Wangi, Rima Rahma