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All Journal International Journal of Science and Society (IJSOC)
Samadikun
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Materials Science & Nanotechnology Social Sciences

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Implementation of the Use of E-Tax Cards for the Collection of Non-Metallic Minerals and Rocks Tax in Lumajang Regency Samadikun; Hara, Abubakar Eby; Poernomo, Djoko
International Journal of Science and Society Vol 6 No 3 (2024): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v6i3.1254

Abstract

The transformation of e-government implementation allows local governments to innovate using information technology to improve their performance. One of the e-government innovations in the taxation sector that supports the increase in Local Own-Source Revenue (Pendapatan Asli Daerah) is the electronic collection of Non-Metallic Minerals and Rocks Tax (Pajak MBLB) implemented by the Lumajang Regency Government. The use of the E-Tax Card for MBLB has proven to increase tax revenue by 46% compared to the previous year's receipts and minimize the negative impacts of mining. This study aims to explain the factors influencing the implementation of the E-Tax Card for MBLB in collecting the Non-Metallic Minerals and Rocks Tax in Lumajang Regency. The theory used is a combination of Syahruddin's and George C. Edward III's theories, which include aspects of Policy Makers/Initiators, Field Officers, and Target Groups. This study employs a qualitative descriptive method with data collection techniques through interviews, documentation, and observations at portal units and mining sites. The research results indicate that the implementation of the E-Tax Card for MBLB in collecting the MBLB Tax in Lumajang Regency is less than optimal in the factors of bureaucratic structure, resources, and disposition.
Co-Authors Abubakar Eby Hara Djoko Poernomo