PENERAPAN SISTEM PAJAK ONLINE (E-PENDAPATAN) DI BADAN PENDAPATAN DAERAH KABUPATEN KUANTAN SINGINGI TAHUN 2019-2021

Abstract

Presidential Instruction No. 3 of 2003 concerning National Policy and Strategy for the Development of e-Government which requires Ministries / State Institutions, Provinces, Regencies and Cities in Indonesia to implement e-Government, which is the basis for the local government of Kuantan Singingi Regency in improving the quality of services in increasing PAD through the tax sector through e-revenue innovation, which is a web-based application to improve tax services. The purpose of this study was to determine how the application of the online tax system (e-revenue) at the Kuantan Singingi Regency Regional Revenue Agency and what factors hinder the application of the Online Tax System (E-Revenue) at the Kuantan Singingi Regency Regional Revenue Agency.
The research method used is qualitative method. This type of research is descriptive research. The research location is at the Regional Revenue Agency of Kuantan Singingi Regency. The type of research data used is primary in the form of data obtained from research informants and secondary in the form of data obtained from related documents.
This study found that the lack of political will and community involvement causes services to remain manual, hindering optimal transformation to e-revenue. Existing applications have not been able to provide flexible online services, and electronification of transactions has not been well implemented. The implementation of e-revenue in Kuantan Singingi Regency also faces significant obstacles, such as the lack of public awareness, the lack of significant changes in tax services, the unpreparedness of the Regional Revenue Agency in facing the full implementation of this program is a major problem.
Keywords: Implementation, e-Government, e-revenue