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All Journal Innovative: Journal Of Social Science Research Benefit : Journal of Bussiness, Economics, and Finance Media Akuntansi Perpajakan
Ardiensyah, Ardiensyah
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Optimalisasi Penerimaan Pajak Daerah di Kota Baubau: Analisis Implementasi Sistem Digital dan Peran Camat-Lurah Haykal, Mohammad Iman; Utomo, Decky Dwi; Nalien, Elvira Mulya; Ardiensyah, Ardiensyah
Media Akuntansi Perpajakan Vol 10, No 1 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i1.8359

Abstract

Local taxes are one of the main sources of regional original revenue and play a crucial role in supporting development and public services in Baubau City. In response to the challenges of increasing tax revenue, the Baubau City Government has implemented a digital system for tax payments and optimized the role of district and sub-district officials as the front line in taxpayer outreach and data collection. This study aims to analyze the effectiveness of digital technology implementation and the involvement of local government officials in enhancing local tax revenue. The method used is a qualitative study with a policy analysis approach and literature review based on official government documents and reports on the implementation of the digital system. The results show that the use of QRIS-based payment systems and digital applications has facilitated citizens in fulfilling their tax obligations, improved transparency, and minimized tax leakage. Furthermore, district heads and sub-district leaders play a strategic role in raising awareness, collecting data, and reminding citizens about tax payments, thereby increasing public participation. The government has also adjusted tax rates and simplified administration through an integrated system, which has had a positive impact on increasing local tax revenue. Despite challenges such as limited infrastructure and digital literacy, these efforts represent a progressive step in local tax management in Baubau City. Moving forward, strengthening digital infrastructure and improving the capacity of local officials are essential to support the smart city vision and ensure sustainable tax revenue.
Efektivitas Pengawasan Internal dan Eksternal dalam Pengelolaan Keuangan Perpajakan di Tingkat Kecamatan Seiko, Shoonen Matahari; Ardiensyah, Ardiensyah; Nalien, Elvira Mulya
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.19915

Abstract

Financial management of taxation at the sub-district level requires effective supervision to ensure accountability and transparency in revenue collection and utilization. This study aims to analyze the effectiveness of internal and external supervision in financial management of taxation at the sub-district level based on a literature review from Sinta-indexed journals and trusted sources. The research method uses library research with a descriptive qualitative approach. The findings indicate that internal supervision conducted by sub-district officials and inspectorates plays a crucial role in preventing irregularities and improving financial report quality. External supervision by the Audit Board of Indonesia (BPK) and the community also contributes to transparency and accountability. However, supervision effectiveness is hindered by limited human resources, suboptimal regulations, and lack of community participation. This study recommends enhancing internal supervisors’ capacity, strengthening regulations, and leveraging information technology to support more effective supervision.
Pengaruh Kesadaran Pajak Terhadap Pembayaran Pajak STNK Tahunan Hidayah, Andi Reskia Nur; Ardiensyah, Ardiensyah
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 2 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i2.1315

Abstract

This study aims to help both the author and readers understand how tax awareness influences taxpayer behavior in paying the annual motor vehicle tax (STNK). Therefore, the researcher employed a descriptive qualitative approach using interview and observation techniques. This research explores the perspectives and experiences of several taxpayers in the Panakkukang District of Makassar City through interviews and direct observation. The findings of this study indicate that the level of tax awareness is significantly influenced by several factors, such as understanding of the function of taxes, perceptions of the services provided by SAMSAT, and the enforcement of penalties. It was also found that while most taxpayers are aware of the importance of paying taxes, there are still challenges in fostering public awareness regarding the annual STNK tax. These challenges include a lack of information about tax obligations and economic factors that influence timely payment decisions. These findings highlight the need for more effective communication strategies and participatory approaches to enhance public tax awareness and compliance
Co-Authors Haykal, Mohammad Iman Hidayah, Andi Reskia Nur NALIEN, ELVIRA MULYA Seiko, Shoonen Matahari Utomo, Decky Dwi