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All Journal JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN
Puteri, Aulia
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Economics, Econometrics & Finance Education Other

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PENERAPAN STRATEGI DIGITAL DALAM PELAYANAN PAJAK DAERAH KOTA BANJARMASIN Puteri, Aulia; Suharto, Imam; Claudia, Meiske
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 6 No. 1 (2025)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jrup.v6i1.109

Abstract

This study aims to describe the implementation of digital strategies in regional tax services at the Regional Revenue and Asset Management Agency (BPKPAD) of Banjarmasin City, as well as to identify challenges and public responses to this transformation. Using a qualitative descriptive approach, data was obtained through interviews, observations, and documentation involving BPKPAD employees and taxpayers as informants. The results indicate that digitalization through the "Bijak" application has had a positive impact on administrative efficiency and increased regional tax revenue, especially during the initial implementation phase. However, in practice, various obstacles remain, such as limited digital literacy, uneven internet access, a less user-friendly system design, and concerns regarding data security. Furthermore, a lack of socialization also hinders overall technology adoption. Therefore, the existence of manual services is still necessary to support the transition to an inclusive digital system. Effective interaction between employees and taxpayers is a crucial factor in increasing trust and tax compliance. With a participatory and adaptive approach, the digital strategy is expected to sustainably strengthen regional tax performance.
Co-Authors Claudia, Meiske Suharto, Imam