Gemilang: Jurnal Manajemen dan Akuntansi
Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi

Pengaruh Sistem Informasi e-PADI terhadap Pembayaran Pajak Bumi dan Bangunan Perdesaan dan Perkotaan di Badan Pendapatan Daerah Kabupaten Deli Serdang

Sarah Vika Sabrina (Unknown)
Vina Arnita (Unknown)



Article Info

Publish Date
13 Jun 2025

Abstract

This study focuses on exploring the impact of the implementation of the e-PADI information system on the PBB-P2 payment process within the Deli Serdang District Revenue Agency. The background of this research is that PBB-P2 revenue collection is still below target. The method used is quantitative with an associative approach through surveys. The respondents in this study are taxpayers residing in Deli Serdang Regency. The sampling technique used is purposive sampling, namely those who have used the e-PADI application in their tax payment process. Data collection was conducted through questionnaires and documentation. The focus of data analysis was on how the e-PADI information system affects the completion of basic and education taxes in rural and urban areas. Based on the findings of this study, the use of the e-PADI information system has a positive impact on the completion of basic and education taxes in rural and urban areas. However, the utilization of this technology is still hindered by various constraints, such as technological limitations and low digital literacy among the community. The research data shows that the e-PADI information system has an impact on PBB-P2 payments, but improvements are still needed in terms of education, socialization, and the quality of digital services.

Copyrights © 2025






Journal Info

Abbrev

gemilang

Publisher

Subject

Humanities

Description

berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada topik berikut : Manajemen Sumberdaya Manusia ...