<![CDATA[This study examines the implementation of digitalization in tax administration services at KPP Pratama Waingapu, Directorate General of Taxes, using the Indonesian e-Government Ranking (PeGI) framework. The research is motivated by the uneven readiness of digital public services in peripheral and archipelagic regions, particularly in areas with limited infrastructure and digital literacy. This study employs a qualitative descriptive approach, with data collected through in-depth interviews, observation, and document analysis. The analysis focuses on five PeGI dimensions: policy, institutional capacity, infrastructure, applications, and planning. The findings reveal that although tax digitalization at KPP Pratama Waingapu has been formally implemented and supported by national policies, significant gaps remain between policy design and local implementation. These gaps are primarily caused by centralized policy formulation, limited external digital infrastructure, organizational capacity constraints, application complexity, and uneven user readiness. Empirically, tax administration performance remains stable due to strong supervision and intensive assistance by tax officers rather than increased taxpayer autonomy through digital services. The study concludes that the success of tax digitalization cannot be assessed solely based on system availability, but must also consider contextual adaptability, institutional capacity, and digital inclusion. Therefore, a more adaptive and hybrid digital service approach is required to ensure inclusive and sustainable tax administration in archipelagic regions such as Sumba.]]>
Copyrights © 2026
