Optimization of Regional Taxes Through the Regional Revenue Management Information in Tanjung Jabung Timur Regency, Indonesia
DOI:
https://doi.org/10.33701/ijok.v6i2.5742Keywords:
Regional Taxes, Optimizing Local Taxes; Regional Revenue Management Information, SIMPATDA application, Regional Original Revenue (PAD)Abstract
Background: This study describes the role of SIMPATDA (Regional Revenue Management Information System) in optimizing local taxes in Tanjung Jabung Timur Regency, identifies the inhibiting factors in local tax optimization, and evaluates the efforts made by the local government to increase regional revenue through the taxation sector. Purpose: The aim of this research is to understand and analyze the role of SIMPATDA in the optimization of local taxes in Tanjung Jabung Timur Regency. Method:This research employs a descriptive qualitative method. Data collection techniques include interviews and documentation, analyzed using the Miles and Huberman data analysis model, which involves Data Collection, Data Reduction, Data Display, and Conclusion Drawing. The theoretical framework used is Firdausy's (2018) theory on Tax Optimization. Results: SIMPATDA plays a role in the intensification of local tax optimization by maximizing taxpayer contributions. The use of a more comprehensive system can accelerate tax management through the classification of tax types using tax codes and administrative structures aligned with regulations. However, the system faces constraints such as limited human resources, the need for staff skill enhancement through training, and the need for direct outreach to taxpayers. Inhibiting factors include low taxpayer awareness, limited infrastructure, and inefficient administrative systems for local tax management and collection. Efforts made by the local government include taxpayer outreach, employee training, direct visits to taxpayers (proactive approach), and enhancing digital tax payment systems. Conclusion: The SIMPATDA application has not yet optimally increased regional revenue because it is not accessible to taxpayers and payments are still made manually in cash.
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