Mengintegrasikan Inovasi Digital dalam Sistem Pajak Subnasional: Sebuah Studi tentang Pengumpulan Pajak Kendaraan Bermotor dan Kinerja Pendapatan melalui E-Salam

Rilo Putra Pangestu, Sondi Saputra, Ine Mariane

Abstract


Penelitian ini bertujuan untuk menganalisis implementasi kebijakan pemungutan Pajak Kendaraan Bermotor melalui pemanfaatan aplikasi E-Salam dalam upaya meningkatkan Pendapatan Asli Daerah (PAD) Provinsi Lampung. Penelitian menggunakan pendekatan kualitatif dengan metode pengumpulan data melalui observasi, wawancara mendalam, dokumentasi, dan studi pustaka. Hasil penelitian menunjukkan bahwa penerapan aplikasi E-Salam memberikan kemudahan bagi masyarakat dalam melakukan pembayaran pajak kendaraan bermotor secara daring, sehingga mampu meningkatkan efisiensi pelayanan dan berkontribusi terhadap peningkatan penerimaan PAD. Meskipun demikian, pelaksanaannya masih menghadapi beberapa kendala, antara lain rendahnya tingkat literasi digital masyarakat, keterbatasan akses jaringan internet di beberapa wilayah, serta kurang optimalnya sosialisasi mengenai penggunaan aplikasi. Oleh karena itu, diperlukan peningkatan upaya sosialisasi, penguatan infrastruktur teknologi, serta pengembangan sistem pelayanan digital agar pemanfaatan aplikasi E-Salam dapat berjalan lebih optimal dalam meningkatkan kepatuhan wajib pajak dan penerimaan pajak daerah.

Keywords


Implementasi Kebijakan; Pajak Kendaraan Bermotor; E-Salam; Pendapatan Asli Daerah

Full Text:

PDF

References


Al -Muttaqin, F. A., & Nugroho, R. A. (2025). Effectiveness of Digital-Based Public Service Innovation: Case Study of Population Services in Indonesia’s Local Government. Jurnal Analisis Kebijakan Dan Pelayanan Publik, 11(1), 1–16. https://doi.org/10.31947/ja

Ariyanti, D., & Yasin, Ach. (2024). The Effectiveness of Motor Vehicle Tax Reduction Program in Increasing Local Revenue. EKSYAR: Jurnal Ekonomi Syari’ah & Bisnis Islam, 11(2), 122–132. https://doi.org/10.54956/eksyar.v11i2.631

Aryansah, J. E., Abror, M. Y., & Mirani, D. (2023). Evaluasi Pelaksanaan Kebijakan Pajak Elektronik (E-Tax) terhadap Peningkatan Pendapatan Pajak Daerah Kota Palembang. Jurnal Ilmiah Ilmu Sosial, 9(1), 1–11. https://doi.org/10.23887/jiis.v9i1.54974

Barbera, C., Jones, M., Korac, S., Saliterer, I., & Steccolini, I. (2017). Governmental financial resilience under austerity in Austria, England and Italy: How do local governments cope with financial shocks? Public Administration, 95(3), 670–697. https://doi.org/10.1111/padm.12350

Chapman, E., Pantoja, T., Kuchenmüller, T., Sharma, T., & Terry, R. F. (2021). Assessing the impact of knowledge communication and dissemination strategies targeted at health policy-makers and managers: an overview of systematic reviews. In Health Research Policy and Systems (Vol. 19, Number 1, pp. 1–14). BioMed Central Ltd. https://doi.org/10.1186/s12961-021-00780-4

Darmi, T. (2018). Locally-Generated Revenue as A Capacity Parameters of New Regional Autonomy Management. Jurnal Kebijakan Dan Administrasi Publik, 22(1), 1–13. https://journal.ugm.ac.id/jkap

Ekawati, E., & Setiawati, B. (2020). Efektivitas Tingkat Penerimaan Pajak Sebelum Dan Sesudah Penggunaan Pajak Online Di Badan Pengelola Pajak Dan Retribusi Daerah Kabupaten Tabalong. JAPB, 3(2), 921–935.

Firman, F. (2018). Analisis Data dalam Penelitian Kualitatif.

Hartanto, G. S., & Sugiharti, D. K. (2019). The Impact of the Motor Vehicle Tax Award on the Increase of the West Java Province’s Locally Generated Revenue. Padjadjaran Jurnal Ilmu Hukum, 6(1), 168–189. https://doi.org/10.22304/pjih.v6n1.a9

Hassan, M. S., Ariffin, R. N. R., Mansor, N., & Al Halbusi, H. (2023). The Moderating Role of Willingness to Implement Policy on Street-level Bureaucrats’ Multidimensional Enforcement Style and Discretion. International Journal of Public Administration, 46(6), 430–444. https://doi.org/10.1080/01900692.2021.2001008

Isyandi, B. (2021). The Role of Regional-Owned Enterprises, Local Own-Source Revenue and Investment In Strengthening Regional Economic Growth Of Riau Province, Indonesia. Academy of Entrepreneurship Journal, 27(6), 1–9.

Khoiriyah, N. (2020). Analisis Efektivitas Dan Kontribusi Penerimaan Pajak Kendaraan Bermotor Terhadap Pendapatan Asli Daerah Jawa Timur Di Unit Pelaksana Teknis Pengelolaan Pendapatan Daerah Gresik. Jurnal Ilmiah Mahasiswa FEB, 9(1).

Makhmudi, C. (2025). Policy Strategies to Increase Motor Vehicle Tax Revenue to Support Regional Development in Lampung Province. Journal Corner of Education, Linguistics, and Literature, 4(4), 439–449. https://doi.org/10.54012/jcell.v4i4.468

Paramita, P. M. A. P. P. (2024). Efektivitas Pelayanan Sistem Administrasi Manunggal Satu Atap Ke Rumah Tinggal (SAMSAT KERTI) Dalam Meningkatkan Kepatuhan Wajib Pajak. Ethics and Law Journal: Business and Notary (ELJBN, 2(1), 2988–1293. http://journals.ldpb.org/index.php/eljbn

Riswandi, A. (2020). Pengaruh Faktor Komunikasi, Sumber Daya, Disposisi dan Struktur Birokrasi dalam Implementasi Kebijakan Pelayanan Kesehatan Tradisional Integrasi Terhadap Penyelenggaraan Pelayanan Kesehatan Tradisional di Puskesmas. Jurnal Gunahumas, 3(1), 71–92.

Sigurjonsson, T. O., Jonsson, E., & Gudmundsdottir, S. (2024). Sustainability of Digital Initiatives in Public Services in Digital Transformation of Local Government: Insights and Implications. Sustainability (Switzerland), 16(24), 1–15. https://doi.org/10.3390/su162410827

Singh, P., Dwivedi, Y. K., Kahlon, K. S., Sawhney, R. S., Alalwan, A. A., & Rana, N. P. (2020). Smart Monitoring and Controlling of Government Policies Using Social Media and Cloud Computing. Information Systems Frontiers, 22(2), 315–337. https://doi.org/10.1007/s10796-019-09916-y

Steinebach, Y. (2022). Instrument choice, implementation structures, and the effectiveness of environmental policies: A cross-national analysis. Regulation and Governance, 16(1), 225–242. https://doi.org/10.1111/rego.12297

Usmany, P. (2022). Revealing Potential Regional Original Income of Southwest Maluku Regency. Journal of Governance, 7(3), 742–755. https://doi.org/10.31506/jog.v7i3.16469

Vries, G. de. (2020). Public Communication as a Tool to Implement Environmental Policies. Social Issues and Policy Review, 14(1), 244–272. https://doi.org/10.1111/sipr.12061

Wang, H., Li, J., Mangmeechai, A., & Su, J. (2021). Linking perceived policy effectiveness and proenvironmental behavior: The influence of attitude, implementation intention, and knowledge. International Journal of Environmental Research and Public Health, 18(6), 1–17. https://doi.org/10.3390/ijerph18062910

Waruwu, M. (2024). Pendekatan Penelitian Kualitatif: Konsep, Prosedur, Kelebihan dan Peran di Bidang Pendidikan. Jurnal Penelitian Dan Evaluasi Pendidikan, 5(2), 198–211. https://afeksi.id/jurnal/index.php/afeksi/

Yasin, M. yasin. (2019). Analysis Of Regional Original Income Levels In Regional Financial Performance On Economic Growth In East Java Province. Archives of Business Research, 7(10), 222–229. https://doi.org/10.14738/abr.710.7320




DOI: http://dx.doi.org/10.36448/ejkpp.v12i1.4852

Refbacks

  • There are currently no refbacks.


Lisensi Creative Commons
Ciptaan disebarluaskan di bawah Lisensi Creative Commons Atribusi 4.0 Internasional.