Implementasi E-Government dalam Proses Pelaporan Surat Pemberitahuan Pajak Daerah di Kabupaten Badung

Abstract

E-Government is an effort to develop electronic-based governance to improve the quality of public services effectively and efficiently, in accordance with Presidential Instruction No. 3 of 2003 concerning e-Government Development Policies and Strategies. Technological developments affect the management of tax administration both for government and taxpayer needs from manual to online systems, thereby saving time, work processes, and paper. By applying online taxes so that good governance is created. The formulation of the problem, namely: 1) How is the implementation of e-Government in the process of reporting Regional Tax Returns to the Badung Regency Government? 2) What are the supporting factors and obstacles to the implementation of e-Government in the process of reporting Regional Tax Returns to the Badung Regency Government? The theory used is the theory of public policy implementation model of Merilee S. Grindle and the theory of public policy implementation model of George C. Edwards III. The research approach used a qualitative descriptive. Data collection techniques using observation, interviews, and documentation. The technique of determining informants using purposive sampling. The data analysis technique is descriptive qualitative data analysis, including: data reduction, data display, and drawing conclusions and verification. The results of the research findings concluded that: 1) The implementation of e-Government in the process of reporting Local Tax Returns to the Badung Regency Government has been implemented by implementing an online local tax system through e-SPTPD. 2) The supporting factors for the implementation of e-Government in the process of reporting the Regional Tax Returns to the Badung Regency Government include: the commitment of the Badung Regency Government in public services through e-Government, resources (resources), socialization, internet networks, and taxpayer awareness . While the factors inhibiting the implementation of e-Government in the process of reporting Regional Tax Returns to the Badung Regency Government include: knowledge and awareness of taxpayers and the Covid-19 pandemic.