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Efektivitas Pemungutan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan di Wilayah Kerja UPTD Pelayanan Pajak Daerah Wilayah III Ciparay Al'libani, Ridha Rahim; Prayoga, Indra Aditya; Mulyana, Asep
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 3 No. 3 (2024): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v3i3.1535

Abstract

This research aims to measure the effectiveness of collecting Rural and Urban Land and Building Tax (PBB-P2) in the Work Area of the Regional Tax Service Unit III Ciparay, with a focus on tax collection effectiveness. The research method used is qualitative with a case study approach. Data were collected through in-depth interviews with key informants from various levels of local government, including UPTD Tax staff, sub-district governments, and village governments. Field observations were conducted to directly understand the implementation of tax policies on the ground, while document studies were used to obtain historical and regulatory information. The factors explored in this study include understanding of the tax program, tax compliance, implementation timing, achievement of program goals, and tangible changes produced. The research results indicate that despite challenges such as low public awareness and lack of inter-agency coordination, the implementation of intensive socialization strategies, strengthening the tax information system, and better coordination have improved the effectiveness of PBB-P2 collection. This research provides recommendations for further improvements in socialization, coordination, and strengthening of support systems to support the achievement of tax targets and sustainable regional development. Thus, this research makes an important contribution to understanding effective strategies for improving tax collection at the local level and its relevance in the context of local government in Indonesia.
Pengaruh Pemeriksaan Pajak dan Sanksi Pajak Terhadap Penerimaan Pajak Penghasilan Orang Pribadi Pada KPP Pratama Bojonagara Meilinda, Neng; Mulyana, Asep; Rizki, Nonon Dherian; Dwitasari, Anita Theresia; Al'libani, Ridha Rahim
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1633

Abstract

This study aims to determine the influence of tax audits and tax sanctions on the income tax (PPh) revenue from individual taxpayers at the Pratama Tax Office (KPP) Bandung Bojonagara during the 2016–2024 period. The research method used is a quantitative research method with a multiple linear regression analysis model. The data used is secondary data. The results of the study show that Tax Audit partially has no effect on Personal Income Tax Revenue, while Tax Sanctions partially have a significant effect on Personal Income Tax Receipt. Tax Audit and Tax Sanctions simultaneously have a significant effect on Personal Income Tax Revenue.      
IMPLEMENTASI E-GOVERNMENT UNTUK MENINGKATKAN KUALITAS LAYANAN PUBLIK DI KABUPATEN BANYUWANGI Al'libani, Ridha Rahim; Prayoga, Indra Aditya; Priatna, Ami; Munawaroh, Fitri Mustika Madliah
Jurnal Progress Administrasi Publik Vol. 5 No. 2 (2025): Jurnal Progress Administrasi Publik (JPAP)
Publisher : Program Studi Administrasi Publik, FISIP, Universitas Tulang Bawang Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37090/pwjzrw78

Abstract

This study explores the implementation of electronic government (e-government) in Banyuwangi Regency, Indonesia, as a strategy to enhance the quality of public services. Although progress has been made, local governments still encounter challenges such as infrastructure limitations, gaps in digital literacy, and bureaucratic resistance. Employing a mixed methods approach, the research analyzes survey data from 210 respondents and in-depth interviews with civil servants and citizens. The results indicate that high levels of technology acceptance, reflected in perceptions of usefulness and ease of use, contribute positively to service quality dimensions including reliability, responsiveness, and assurance. Political support, digital innovation, and citizen involvement emerge as key enabling factors, while infrastructure disparities and unequal digital competencies remain persistent barriers. This study contributes theoretically by integrating the Technology Acceptance Model (TAM) with SERVQUAL and offers practical insights for developing inclusive digital governance strategies.   Keywords: E-Government; Public Innovation; Service Quality; Technology Acceptance.