cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Dewi Kurniasih
Contact Email
dewi.kurniasih@email.unikom.ac.id
Phone
-
Journal Mail Official
jurnalagregasi@email.unikom.ac.id
Editorial Address
-
Location
Kota bandung,
Jawa barat
INDONESIA
Jurnal Agregasi
Published by Universitas Komputer Indonesia
ISSN : 23375299     EISSN : 25793047     DOI : -
Core Subject : Social,
Social Sciences
Jurnal Ilmiah berkala yang diterbitkan oleh Program Studi Ilmu Pemerintahan FISIP Universitas Komputer Indonesia. Jurnal ini memuat berbagai hasil penelitian, konsep atau gagasan pemikiran yang terkait dengan reformasi pemerintahan.
Arjuna Subject : -
Articles 121 Documents
 9   10   11   12   13 
TATA KELOLA PEMERINTAHAN DIGITAL DALAM OPTIMALISASI PENERIMAAN PAJAK KENDARAAN BERMOTOR (PKB) DI PROVINSI JAWA BARAT Mardian, Dani; Ilham , Muh; Madjid, Udaya; Pitono , Andi
Jurnal Agregasi Vol 14 No 1 (2026)
Publisher : Prodi Ilmu Pemerintahan FISIP Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/agregasi.v14i1.19202

Abstract

West Java Province is a pioneer in implementing digital payment for Motor Vehicle Tax (PKB). However, the optimization of PKB revenue continues to face challenges due to the suboptimal governance of digital government, as indicated by the low utilization of digital payment channels, which remains below 9%, and a declining trend in taxpayer compliance over the past five years. This study aims to analyze digital government governance in enhancing PKB revenue, identify inhibiting and enabling factors, and formulate an ideal governance model based on the OECD framework. This research employs a qualitative approach through observations, interviews, and document analysis, involving informants from government institutions, academia, and the public. The findings reveal that digital government governance has been implemented relatively well but has not yet had a significant impact on increasing PKB revenue. Inhibiting factors include system fragmentation, suboptimal use of data, and low levels of digital literacy, while enabling factors consist of institutional commitment, basic digital infrastructure, and service innovation. This study contributes a novel conceptual model, namely the SMART PKB Governance Framework, which is grounded in five core principles: Systematic, Measurable, Agile, Responsive, and Trusted

Page 13 of 13 | Total Record : 121

 9   10   11   12   13 

Filter by Year

2016 2026


Reset
Filter By Issues
All Issue Vol 14 No 1 (2026) Vol 13 No 2 (2025) Vol 13 No 1 (2025) Vol 12 No 2 (2024) Vol 12 No 1 (2024) Vol 11 No 2 (2023) Vol 11 No 1 (2023) Vol 10 No 2 (2022) Vol 10 No 1 (2022) Vol 9 No 2 (2021) Vol 9 No 1 (2021) Vol 8 No 2 (2020) Vol 8 No 1 (2020) Vol 7 No 2 (2019) Vol 7 No 1 (2019) Vol 6 No 2 (2018) Vol 6 No 1 (2018) Vol 5 No 2 (2017) Vol 5 No 1 (2017) Vol 4 No 2 (2016) More Issue