CD Tesis
proses adopsi inovasi aplikasi e-cepat pada badan pendapatan daerah kabupaten kuantan singingi
This research is motivated by the current conditions where information and
communication technology (ICT) plays an increasingly important role in
improving public services. The evaluation results show that Kuantan Singingi
Regency has the highest index in utilizing technology for public services in Riau
Province, one of which is demonstrated by BAPENDA launching the E-Cepat
application. This study analyzes the process of adopting online tax service
innovations through the E-Cepat application launched by the Regional Revenue
Agency (BAPENDA) of Kuantan Singingi Regency on October 10, 2019, in Riau.
This study aims to analyze the process of adopting the E-Cepat technology
innovation and evaluate its impact on taxpayer compliance in the PBB-P2 sector,
as well as identify the obstacles faced that hinder the adoption process of the ECepat
application innovation at the Regional Revenue Agency of Kuantan
Singingi. The study uses Everett M. Rogers' Diffusion of Innovations theory,
which discusses five stages of innovation adoption: knowledge, persuasion,
decision-making, implementation, and confirmation. This research applies a
qualitative method with a phenomenological approach and a case study. Data
collection techniques include interviews, observations, and documentation.
The results of this study found that the E-Cepat application is a product of
adopting innovations that have been developed in other regions. Also, it shows
that although the E-Cepat application has great potential in increasing taxpayer
compliance, there has been no significant increase in PBB-P2 tax revenue even
after the application was launched in 2019. This can be caused by several factors,
such as low tax awareness, technical constraints, and lack of effective
socialization.
Key words: Innovation Adoption, Tax Services, Taxpayer Compliance, E-Cepat
Application
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