IMPLIKASI PEMBAYARAN DIGITAL TERHADAP EFEKTIVITAS ADMINISTRASI PERPAJAKAN PBB DI SULAWESI SELATAN (STUDI KASUS KECAMATAN WATANG SAWITTO KABUPATEN PINRANG)
DOI:
https://doi.org/10.23969/jp.v11i02.48418Keywords:
digital payment, land and building tax, tax administration, taxpayer compliance, effectivenessAbstract
This study aims to analyze the implications of digital payment systems on the effectiveness of Land and Building Tax (PBB) administration in Watang Sawitto District, Pinrang Regency, South Sulawesi. The study employed a descriptive quantitative approach using secondary data obtained from the Regional Financial and Revenue Management Agency (BPKPD) of Pinrang Regency for the period 2021–2025. The data consisted of the number of taxpayers, digital payment users, annual PBB targets, and realization of PBB revenue. Data analysis was conducted using descriptive statistical analysis, digital payment adoption ratio analysis, taxpayer compliance analysis, and effectiveness ratio analysis. The results indicate that the implementation of digital payment systems for PBB has not yet been fully optimized. Although there has been an increase in the number of taxpayers using digital payment methods from year to year, the adoption level remains relatively low compared to the total number of registered taxpayers. The effectiveness of PBB administration during the study period was categorized as effective; however, it experienced fluctuations due to increasing revenue targets and limitations in digital infrastructure, digital literacy, and public understanding of technology-based tax services. The findings also reveal that digital payment systems contribute positively to administrative efficiency, transparency, and payment convenience, although their impact on taxpayer compliance remains limited. This condition demonstrates that the success of tax digitalization is not only determined by the availability of technology but also by the readiness of human resources, socialization strategies, and the quality of digital infrastructure. Therefore, local governments are expected to strengthen public education, optimize tax service systems, and improve digital infrastructure quality to support more effective and accountable regional tax administration.
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