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All Journal Jurnal Bima: Pusat Publikasi Ilmu Pendidikan Bahasa dan Sastra Jurnal Akuntansi Keuangan Dan Perpajakan
Muhammad Angga Saputra
Unknown Affiliation
Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics

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Menjalajahi Era Baru Teknologi Informasi: Tren dan Tantangan Yang Akan Dihadapi Muhammad Angga Saputra; Riza Fahlapi
Jurnal Bima : Pusat Publikasi Ilmu Pendidikan bahasa dan Sastra Vol. 2 No. 2 (2024): Juni : Jurnal Bima : Pusat Publikasi Ilmu Pendidikan bahasa dan Sastra
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/bima.v2i2.938

Abstract

. The new era of information technology brings significant challenges and trends, impacting corporate performance, social interactions, and education. This research highlights key trends such as artificial intelligence, quantum computing, blockchain technology, Internet of Things, and 5G technology. Through literature studies and qualitative descriptive data analysis, the research results show the positive impact of using information technology in increasing company value, enriching social interactions, and improving the quality of education. However, challenges such as cyber security, technology adoption, resource constraints and regulatory changes need to be addressed. In conclusion, adaptation and innovation are the keys to maximizing the benefits of the new era of information technology, with collaboration between government, industry and society.
Peran Opsen Pajak Kendaraan Bermotor, Dalam Meningkatkan Pendapatan Daerah, Di Samsat Kota Sukabumi Muhammad Angga Saputra; Ismet Ismatullah; Risma Nurmilah
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 4 (2025): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study examines the role of the Additional Collection (Opsen) of Motor Vehicle Tax in enhancing regional revenue at the Samsat Office of Sukabumi City. Utilizing a qualitative case study approach with data collected through interviews, observation, and document analysis, the research reveals that Samsat has actively implemented educational strategies to improve taxpayers' understanding of Opsen PKB, though limitations in resources and media diversification remain challenges. Findings indicate that Opsen PKB significantly boosts taxpayer compliance and contributes substantially to local revenue growth, with compliance rates increasing from 76.3% to 84.2% between 2022 and 2024. Key success factors include transparent fund utilization, digitalized payment systems, and enhanced service quality. Additionally, the study highlights a positive correlation between improved infrastructure funded by Opsen PKB and increased taxpayer willingness to pay. Nonetheless, challenges such as database limitations, inter-agency coordination gaps, and taxpayer object mobility persist. The research emphasizes the importance of institutional strengthening, system modernization, and integrated communication strategies to further optimize tax collection. These findings offer practical recommendations for improving regional fiscal independence and provide a theoretical contribution to local taxation studies.
Co-Authors Ismet Ismatullah Risma Nurmilah Riza Fahlapi