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All Journal JURNAL KOLABORASI JURNAL GOVERNANSI Karimah Tauhid
R. Akhmad Munjin
Universitas Djuanda
Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences

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Journal : JURNAL KOLABORASI

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Analysis of Digital Governance Implementation in Land and Building Tax Management Wahyudin, Cecep; Munjin, R. Akhmad; Zidane, Muhammad Rafi Diaz
Kolaborasi : Jurnal Administrasi Publik Vol. 11 No. 3 (2025): Desember 2025
Publisher : Department of Public Administration, Muhammadiyah University of Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/8smxeh18

Abstract

Digital transformation in public services has become an urgent necessity to meet demands for efficiency, transparency, and the optimization of regional revenue. This study aims to analyze the implementation of digital governance as a strategy to increase Land and Building Tax (PBB) revenue at the Regional Revenue Agency (Bapenda) of Bogor City. The urgency of this research lies in the need to integrate digital technology into the regional taxation system to address challenges such as digital literacy, public participation, and inefficiencies in conventional systems. This research uses a quantitative approach. The theoretical framework used is the digital governance framework, which includes three dimensions: digital strategy, digital policy, and digital standards. The results show that the implementation of digital governance at Bapenda Bogor is categorized as “good,” with an average score of 3.83 from employees and 3.56 from taxpayers. A significant increase in PBB revenue was recorded following the digitalization of E-SPPT, as indicated by tax realization surpassing the targets from 2021 to 2024. The main obstacles lie in public digital literacy, limited human resources, and a lack of outreach. The novelty of this research lies in its integrative approach, linking SPBE regulations, local digital strategies, and the practical application of tax services through the E-SPPT platform. This study provides both theoretical and practical contributions to the development of more inclusive, sustainable, and responsive digital policies at the regional level.
Co-Authors Aini Nurul Aji Santoso Anugrah, Rizky Apriliani, Afmi Apriliani, Neng Virly Apriliyani , Neng Virly Apriliyani, Neng Virly Darmawati Darmawati Dede Syahrudin Della Arumnitas Sudrajat Denny Hernawan, Denny Dewi, Siti Murti Euis Salbiah Eva SitiNurkholifah Faisal Tri Ramdani Firdaus Firstanto, Ivan G. Goris Seran G. Goris Seran Ginung Pratidina Ginung Pratidina Giri Winawirawan Gotfridus Goris Seran Helmi, Tedi Ike A Ratnamulyani Irma Purnamasari Irma Purnamasari Irma Purnamasari Khamila, Gadizka Azzahra Endah M. Eggi Trywandi M. Qopal Hidayat Mahmud Danil Maulana Y Muhamad Maulana, Fiqih Muhammad Rivai Muhammad Yusuf Suferi Nabilah, Siti Purnamasari, Irma Putriyani Juliati Qori Aliffiani R. Oetje Subagdja Ramdani, Faisal Tri Renaldi, Muhamad Rizqa Amira Rudy Rosadi Rusliandy, Rusliandy Sa'diah, Halimatu Saepudin Sahnaz Nadia A Gazali Salsabila, Vidya Zahra Sastrawan, Berry Seran, G. Goris Setiawan, Koesworo Sifa, Siti Khoiriyah Solly Aryza Sudrajat, Della Arumnitas Sulaeman Syafitri, Riska Adita Tedi Helmi Therasari, Anita Utami Dewi Sartika Utami Tuarita, Tridita Yuniar Wahyudin, Cecep Winawirawan, Giri YULIANI, RISKA Zidane, Muhammad Rafi Diaz