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Tukiman Tukiman
Kepala Sekolah SMA St. Antonius Jakarta Timur
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Journal : ARISTO

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The Effectiveness of Electronic Services for Land and Building Tax-Rural and Urban in Tuban Regency Yulisrowati, Iis; Tukiman, Tukiman
ARISTO Vol 12, No 2 (2024): July
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ars.v12i2.8263

Abstract

Taxes are one of the main revenues for the Indonesian State. Land and Building Tax-Rural and Urban (PBB P2) is a state tax imposed on land and buildings of a material nature, which the amount of tax payable is determined by the condition of the object, including land, funds or buildings. In improving the quality of services, Tuban Regency has implemented E-Government innovations in accordance with Tuban Regent Regulation Number 1 of 2019 concerning the implementation of non-cash transactions within the Tuban Regency Government, thus Tuban Regency has made an innovation called as Electronic Land and Building Tax-Rural and Urban (E-PBB P2) through the BPPKAD which aims to provide convenience for the public to find out information related to the E-PBB P2 and to be able to make payments independently through the Collecting Agents provided. The purpose of this research is to determine the effectiveness of Electronic services for Land and Building Tax-Rural and Urban implemented at the Regional Revenue, Financial and Asset Management Agency (BPPKAD) in Tuban Regency. The method used in this research was descriptive-qualitative method using data collection techniques in the form of interviews, observation and documentation, as well as applying Budiani's theory with 4 indicators, including (1) Program Targets (2) Program Socialization (3) Program Objectives, and (4) Program Monitoring. The research results show that the E-PBB P2 service in Tuban Regency has been running effectively but is still not optimal.
The Effectiveness of Electronic Services for Land and Building Tax-Rural and Urban in Tuban Regency Yulisrowati, Iis; Tukiman, Tukiman
ARISTO Vol 12 No 2 (2024): July
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ars.v12i2.8263

Abstract

Taxes are one of the main revenues for the Indonesian State. Land and Building Tax-Rural and Urban (PBB P2) is a state tax imposed on land and buildings of a material nature, which the amount of tax payable is determined by the condition of the object, including land, funds or buildings. In improving the quality of services, Tuban Regency has implemented E-Government innovations in accordance with Tuban Regent Regulation Number 1 of 2019 concerning the implementation of non-cash transactions within the Tuban Regency Government, thus Tuban Regency has made an innovation called as Electronic Land and Building Tax-Rural and Urban (E-PBB P2) through the BPPKAD which aims to provide convenience for the public to find out information related to the E-PBB P2 and to be able to make payments independently through the Collecting Agents provided. The purpose of this research is to determine the effectiveness of Electronic services for Land and Building Tax-Rural and Urban implemented at the Regional Revenue, Financial and Asset Management Agency (BPPKAD) in Tuban Regency. The method used in this research was descriptive-qualitative method using data collection techniques in the form of interviews, observation and documentation, as well as applying Budiani's theory with 4 indicators, including (1) Program Targets (2) Program Socialization (3) Program Objectives, and (4) Program Monitoring. The research results show that the E-PBB P2 service in Tuban Regency has been running effectively but is still not optimal.
Co-Authors Abdurrohim Abdurrohim, Abdurrohim Afianti, Julia Afifah, Rosa Aida Afika, Salsa Nanda Aini, Syaiba Qurrotul Aji Saputra, Rifqi Aji, Bayu Purnomo Amelia, Avril Firda Andarini, Sonja Andriani, Silvia Desy Anggita Rahma Fadlila Annisa, Khofifah Khoiru Arhamza, Muh Satria Arsela Eko Listiono Arumdani, Nafida Aryanti, Teresia Retno Auliavia Cantika, Firyal Kurniawati Avisena, Mochammad Alvin Azizah, Riza Zanuar Nur Bastian, Moch Aril Cecep Kusmana Christy, Nethania Darajah, Arini Darmawan, Mohammad Jefri Dilisti, Dilisti Ebertha, Chesta Surya Eka Saputri, Eka Eko Supraptono Ferdiananta, Mayhikal Firrizqi, Mutiara Fuad, Muhammad Shofil Gustafiani, Diana Claudya Hamdasi, Khalia Hanum, Yuspa Hanum, Yuspa Hariroh, Sanindita Qolbiyah Hidayattullah, Ardhana Luthfi Ima Duddin Irmaya, Nindi Janna, Putri Marifatul Junita Risma Wanti Kenia, Firanti Marshela Khumaedi, Muhammmad Kurniawan, Galang Wahid Lia, Siti Noer Lydia, Angelia Devika Madini, Sephia Mahmudah, Amanah Amalia Marhanani, Listiya Marpaung, Bryan Rogati Timotius Mohamad Irfan, Mohamad Muhamad Ragiel Yudha Setiawan Muliani, Betrik N, Ertien Rining Nadian, Ussy Nafi’ah, Zumrotun Nafi’ah, Zumrotun Nahda W, Azizah Ramadhani Mega Ningrum, Deva Mariana Isti Nur Hidayati, Lila Rahma Nurjanah, Yulia Perkasa, Elang Bahar Prameiswary, Adinda Prameswari, Gloria Win Pratama, Edo Pandu Putri, Revi Ardiana Rahmania, Salsabella Nanda Ramadhina, Windy Nur Rifqi, Niswah Khaliya Rosida Rosida Sabila, Putri Aprilia Safiq F, Nur Azizah Safira, Nadia Ismi Safitri, Aurelia Ayu Safitri, Lila Amelia Salsabella, Yasmin Alissa Saputra, Septian Aditya Sari, Adelia Purvita Shahira, Sharifah Sisillia, Meyga Sonhaji Sonhaji Syahputra, Febryan Rama Tribuana, Aurora Andi Trisna, Andre Yusuf Utami, Adelia Putri Vernanda, Elisa Pingky Vitasari, Riska Retno Wibisono, Rizky Widyatna, Zildjianisa Rhisma Yasah, Aulya Dista Yeri Sutopo Yuanita, Farras Dewi Yulisrowati, Iis Yusfa Hanum, Yusfa Zaidah, Umi Zevira, Eka Cemara