Journal of Geography, Regional Planning and Development
Vol. 1 No. 5 (2024): Journal of Geography, Regional Planning and Development

ONLINE BANK PAYMENT POINT (PPOB) INNOVATION TO EASE PAYMENT OF LAND AND BUILDING TAX (PBB) THROUGH BUMDES

Kurniawati, Erna (Unknown)
Agustina, Isna Fitria (Unknown)



Article Info

Publish Date
05 Dec 2024

Abstract

General Background: This research discusses innovations in public service delivery, specifically focusing on the role of BUMDes (Village-Owned Enterprises) in facilitating Land and Building Tax (PBB) payments. Specific Background: The implementation of the Online Bank Payment Point (PPOB) system in BUMDes Karya Sejahtera, Kemantren Village, addresses society’s increasing need for fast and efficient transaction methods. Knowledge Gap: While the PPOB system has been applied in various areas, its role and impact in rural tax payments through BUMDes remain underexplored, particularly in enhancing service efficiency and accessibility. Aims: This study aims to analyze how PPOB innovations through BUMDes ease tax payments and support community needs. Results: Using a descriptive qualitative method with purposive sampling and data analysis by Miles and Huberman, the research identifies PPOB innovations aligning with Rogers’ innovation theory indicators: (1) Relative Advantage – BUMDes benefits financially and updates data in real time, (2) Compatibility – addresses societal needs for fast and easy transactions, (3) Complexity – PPOB is easy to access and operate, (4) Trialability – the system’s benefits are proven and accepted, and (5) Observability – the innovation's effectiveness is visible. Novelty: This study highlights how PPOB services create tangible benefits, allowing timely and efficient tax payments while supporting real-time financial data management. Implications: The implementation of PPOB innovations strengthens BUMDes' role in enhancing public service efficiency and encourages further development of payment services to meet community needs.

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Journal Info

Abbrev

JGRPD

Publisher

Subject

Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

Description

Journal of Geography, Regional Planning and Development is an open-access peer-review research journal with major features of science and research. The journal publishes original research, reviews, case analysis and other material on all aspects of geography and regional planning studies. This ...