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Contact Name
Yusuf Adam Hilman, S.I.P, M.Si
Contact Email
aristo@umpo.ac.id
Phone
+6281296125801
Journal Mail Official
aristo@umpo.ac.id
Editorial Address
Jalan Budi Utomo NO 10 Siman Ponorogo, Lt 02 Gedung Perkuliahan, FISIP UMPO
Location
Kab. ponorogo,
Jawa timur
INDONESIA
ARISTO
ISSN : 23385162     EISSN : 25278444     DOI : 10.24269
Core Subject : Education, Social,
ARISTO is a Journal that is published biannually or twice a year, which is in January and July. It is published by Social and Political Science Faculty, Universitas Muhammadiyah Ponorogo. Journal ARISTO aims to share the scientific studies that are conducted by scientists from Universitas Muhammadiyah Ponorogo and other institutions. Journal ARISTO receives manuscripts that depict the findings of the field study based research or literature review within the scope of social, politic and humanities.
Articles 1 Documents
Search results for , issue "Vol 12, No 2 (2024): July : in press" : 1 Documents clear
The Effectiveness of Electronic Services for Land and Building Tax-Rural and Urban in Tuban Regency Iis Yulisrowati; Tukiman Tukiman
ARISTO Vol 12, No 2 (2024): July : in press
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ars.v12i2.8263

Abstract

Taxes are one of the main revenues for the Indonesian State. Land and Building Tax-Rural and Urban (PBB P2) is a state tax imposed on land and buildings of a material nature, which the amount of tax payable is determined by the condition of the object, including land, funds or buildings. In improving the quality of services, Tuban Regency has implemented E-Government innovations in accordance with Tuban Regent Regulation Number 1 of 2019 concerning the implementation of non-cash transactions within the Tuban Regency Government, thus Tuban Regency has made an innovation called as Electronic Land and Building Tax-Rural and Urban (E-PBB P2) through the BPPKAD which aims to provide convenience for the public to find out information related to the E-PBB P2 and to be able to make payments independently through the Collecting Agents provided. The purpose of this research is to determine the effectiveness of Electronic services for Land and Building Tax-Rural and Urban implemented at the Regional Revenue, Financial and Asset Management Agency (BPPKAD) in Tuban Regency. The method used in this research was descriptive-qualitative method using data collection techniques in the form of interviews, observation and documentation, as well as applying Budiani's theory with 4 indicators, including (1) Program Targets (2) Program Socialization (3) Program Objectives, and (4) Program Monitoring. The research results show that the E-PBB P2 service in Tuban Regency has been running effectively but is still not optimal.

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