Digital Government Dalam Pembayaran Pajak Kendaraan Bermotor Berbasis Aplikasi SAMSAT Mobile Jawa Barat (SAMBARA) Di Jawa Barat

Rian Bahtiar, Rita Myrna, Elisa Susanti

Abstract


This study aims to identify how digital government is in paying motor vehicle taxes based on the West Java SAMSAT Mobile (SAMBARA) application at the Regional Revenue Agency of West Java Province. This study uses a descriptive qualitative approach by conducting in-depth interviews with informants in the data collection stage, observation and documentation researchers. Implementation, supply (digital services), adoption (Gil-garcia & Flores-zúñiga, 2020) on motor vehicle tax payments based on the West Java SAMSAT Mobile application is currently running well but not yet effective. Some findings include the presence of the presence of the Regional Revenue Operational Service Center (PLOPD) as a management unit for revenue information system innovation. Realization based on the variable states that motor vehicle tax revenue through digital application services is quite developed and has increased. The average user perception welcomes the presence of SAMBARA with a rating in the good category. However, there are still negative responses based on the most types of complaints, namely users have problems making payments so that the level of electronic-based payments is still very low compared to the number of existing ownership and the inequality of digital services is still quite high.

 

Penelitian ini bertujuan untuk mengidentifikasi bagaimana digital government dalam pembayaran pajak kendaraan bermotor berbasis aplikasi SAMSAT Mobile Jawa Barat (SAMBARA) pada Badan Pendapatan Daerah Provinsi Jawa Barat. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan melakukan wawancara secara mendalam terhadap informan tahap pengumpulan data peneliti observasi dan dokumentasi. Implementation, supply (digital services), adoption (Gil-garcia & Flores-zúñiga, 2020) pada pembayaran pajak kendaaraan bermotor berbasis aplikasi SAMSAT Mobile Jawa Barat saat ini sudah berjalan baik namun belum efektif. Beberapa penemuan diantaranya kehadiran organisasi hadirnya Pusat Layanan Operasional Pendapatan Daerah (PLOPD) sebagai suatu unit pengelola inovasi sistem informasi pendapatan sangat diperlukan. Realisasi berdasarkan variabel menyatakan bahwa penerimaan pajak kendaraan bermotor melaui layanan digital aplikasi cukup berkembang dan mengalami peningkatan. Persepsi pengguna rata-rata menyambut baik hadirnya SAMBARA dengan rating pada kategori baik. Namun masih terdapat tanggapan negatif berdasarkan jenis aduan terbanyak yakni pengguna memiliki kendala dalam melakukan pembayaran hingga tingkat pembayaran berbasis elektronik masih sangat rendah dari jumlah kepemilikan yang ada dan ketimpangan layanan digital masih cukup tinggi.


Keywords


digital government; pkb; sambara

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References


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DOI: https://doi.org/10.26618/kjap.v7i2.5675

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