CD Tesis
Penerapan Inovasi Smart Tax Pekanbaru Pada Badan Pendapatan Daerah Kota Pekanbaru
to access to information, especially information about government. Innovation in local government has begun to receive attention since the birth of regional autonomy through Law Number 22 of 1999 which was later updated to Law Number 23 of 2014 concerning Regional Government which is the basis for every regional government institution to innovate in administering government in its area so that it can run effectively. and efficient, especially in relation to public services.
This study aims to describe and analyze how the implementation of the Smart Tax at the Pekanbaru City Regional Revenue Agency and to identify and analyze the inhibiting factors in the Smart Tax at the Pekanbaru City Regional Revenue Agency. The method used in this research is a qualitative research method with a descriptive approach. This research was conducted at the Regional Revenue Agency (BAPENDA) Pekanbaru City. The author carried out this study using direct interviews with informants, the determination of informants in this study using purposive sampling and snowball sampling techniques. As for the research informants in this study are parties who have knowledge, data, and information related to the implementation of the Pekanbaru Smart Tax at the Pekanbaru City Regional Revenue Agency. The research informants in this study are as follows: Head of the Pekanbaru City Regional Revenue Agency, Head of Regional Tax I, Head of Sub Division of Information Technology and Tax Analysis and Taxpayers.
Based on the results of the research and analysis that the author conducted on the Implementation of Pekanbaru Smart Tax at the Pekanbaru City Regional Revenue Agency, it can be concluded that the application of the Smart Tax has been going well but there are still some that are not optimal. The Implementation of Pekanbaru Smart Tax at the Pekanbaru City Regional Revenue Agency can be assessed from six indicators, namely Governance and Innovation , Sources of the Ideas for Innovation (source of ideas for innovation), Innovation Culture (innovation culture), Capabilities and Tools (abilities and tools), Objectives, Outcomes, Drivers, and Obstacles (goals, results, motivations, and barriers) and Collecting Innovations Data For Single (collecting innovation data for a single innovation).
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The obstacle factors that influence the implementation of Smart Tax at the Pekanbaru City Regional Revenue Agency are digital literacy which is still low, the socialization carried out by the Pekanbaru City Regional Revenue Agency has not been maximized, the age factor for users of the Pekanbaru City Smart Tax and network or force majeure. This greatly affects the implementation of the Pekanbaru Smart Tax at the Pekanbaru City Regional Revenue Agency.
Key Words : Application, Innovation, Smart Tax
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