The Effectiveness of Electronic Services for Land and Building Tax-Rural and Urban in Tuban Regency
DOI:
https://doi.org/10.24269/ars.v12i2.8263Abstract Taxes are one of the main revenues for the Indonesian State. Land and Building Tax-Rural and Urban (PBB P2) is a state tax imposed on land and buildings of a material nature, which the amount of tax payable is determined by the condition of the object, including land, funds or buildings. In improving the quality of services, Tuban Regency has implemented E-Government innovations in accordance with Tuban Regent Regulation Number 1 of 2019 concerning the implementation of non-cash transactions within the Tuban Regency Government, thus Tuban Regency has made an innovation called as Electronic Land and Building Tax-Rural and Urban (E-PBB P2) through the BPPKAD which aims to provide convenience for the public to find out information related to the E-PBB P2 and to be able to make payments independently through the Collecting Agents provided. The purpose of this research is to determine the effectiveness of Electronic services for Land and Building Tax-Rural and Urban implemented at the Regional Revenue, Financial and Asset Management Agency (BPPKAD) in Tuban Regency. The method used in this research was descriptive-qualitative method using data collection techniques in the form of interviews, observation and documentation, as well as applying Budiani's theory with 4 indicators, including (1) Program Targets (2) Program Socialization (3) Program Objectives, and (4) Program Monitoring. The research results show that the E-PBB P2 service in Tuban Regency has been running effectively but is still not optimal.
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References
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Herbert, J., Schumacher, T., Brown, L. J., Clarke, E. D., & Collins, C. E. (2023). Delivery of telehealth nutrition and physical activity interventions to adults living in rural areas : a scoping review. International Journal of Behavioral Nutrition and Physical Activity, 1–13.
Hirawan, Z., Nurasiatin, D., Pustaka, S., & Pembayaran, A. (2023). Mekanisme Pembayaran Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan ( PBB-P2 ) Pada Badan Pendapatan Daerah ( BAPENDA ) Kabupaten Subang. 5(1).
Hirvonen, J., Saari, A., Jokisalo, J., & Kosonen, R. (2022). Socio-economic impacts of large-scale deep energy retrofits in Finnish apartment buildings. Journal of Cleaner Production, 368(June), 133187.
Janota, L., Vávrová, K., & BÃzková, R. (2023). Methodology for strengthening energy resilience with SMART solution approach of rural areas: Local production of alternative biomass fuel within renewable energy community. Energy Reports, 10, 1211–1227. https://doi.org/10.1016/j.egyr.2023.07.057
Kashef, M., & El-Shafie, M. (2020). Multifaceted perspective on North American urban development. Frontiers of Architectural Research, 9(2), 467–483.
Khan, M. M. (2020). IoT Based Smart Healthcare Services for Rural Unprivileged People in Bangladesh : Current Situation and Challenges †. 2–7.
Lubis, P. K. D. (2018). Analisis Penerimaan Pajak Bumi dan Bangunan Pada Dinas Pendapatan Daerah Kota Medan. Jurnal Akuntansi, Keuangan Dan Perpajakan Indonesia (JAKPI), 6(1).
Maas, N. A. T. Van Der, Donken, R., Wierik, M. J. M., Swaan, C. M., & Hahne, S. J. M. (2016). Performance of a bedside test for tetanus immunity : results of a cross-sectional study among three EDs in the Netherlands in 2012 – 2013. 763–768.
Misra, H. (2009). Managing Rural Citizen Interfaces in e-Governance Systems : A Study in Indian Context. 155–162.
Mitropoulos, L., Karolemeas, C., Tsigdinos, S., Vassi, A., & Bakogiannis, E. (2023). A composite index for assessing accessibility in urban areas: A case study in Central Athens, Greece. Journal of Transport Geography, 108(February 2022), 103566.
Mugisha, J., Kombe, W. J., Babere, N. J., & Uwayezu, E. (2023). Uncovering ‘sleeping beauty’: Land readjustment for self-financing urbanisation in developing countries. Social Sciences and Humanities Open, 8(1), 100539.
Muhammad Arifin, & Widiyarta, A. (2021). Efektifitas Absensi Online dalam Disiplin Kerja di Kantor Imigrasi Khusus TPI Surabaya Saat Pandemi Covid-19. Sawala : Jurnal Administrasi Negara, 9(1), 35–57.
Profile, S. E. E. (2022). E-service Delivery of Union Digital Center ( UDC ) in Rural Bangladesh : Challenges and Way out . February.
Puppala, H., Peddinti, P. R. T., Tamvada, J. P., Ahuja, J., & Kim, B. (2023). Barriers to the adoption of new technologies in rural areas: The case of unmanned aerial vehicles for precision agriculture in India. Technology in Society, 74(July), 102335.
Ramdhani, F. I. (2018). Analisis Pengelolaan Alokasi Dana Desa Di Desa Uraso Kecamatan Mappedeceng Kabupaten Luwu Utara. Jurnal Ekonomi Dan Bisnis Universitas Negeri Makassar, 3(113), 1–22.
Redding, G. J. (n.d.). 26 - Bronchiectasis and Chronic Suppurative Lung Disease. In Kendig’s Disorders of the Respiratory Tract in Children (Ninth Edition). Elsevier Inc.
Rijali, A. (2019). Analisis Data Kualitatif. Alhadharah: Jurnal Ilmu Dakwah, 17(33), 81.
Saha, L., Kumar, V., Tiwari, J., & Rawat, S. (2021). Environmental Technology & Innovation Electronic waste and their leachates impact on human health and environment : Global ecological threat and management. Environmental Technology & Innovation, 24, 102049.
Sahoo, K., & Biswal, R. (2016). Effectuality of Ess System in Evaluation of Performance Management : An Empirical Study of OMC in India. August 2014.
Sciences, T. (n.d.). Guidelines For Expansion Of Broadband Internet Access In Rural Croatia. 87–96.
Sellfia, N. R., Dayat, U., & Aryani, L. (2021). Inovasi Pelayanan Publik Berbasis E-Government Dalam Aplikasi Sampurasun Kabupaten Purwakarta. 18(4), 590–598.
Sharkey, M., Harrad, S., Abdallah, M. A., Drage, D. S., & Berresheim, H. (2020). Phasing-out of legacy brominated fl ame retardants : The UNEP Stockholm Convention and other legislative action worldwide. Environment International, 144(June), 106041.
Sofwan, S. V., & Octaviyanti, S. (2020). pengaruh pendapatan asli daerah dan sisa lebih pembiayaan anggaran terhadap belanja modal badan badan pengelolaan keuangan dan asset kota Bandung periode 2010-2018. Jurnal Ilmiah Akuntansi Fakultas Ekonomi UNIBBA, Vol. 11(3), 115–130.
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Sulistiana, E., Alkautsar, M., & Hamdah, D. F. L. (2022). Analisis Efektivitas Penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB P2) dan Kontribusinya terhadap Pendapatan Asli Daerah di Kabupaten Garut. Jurnal Wacana Ekonomi, 21(2), 089.
Wang, W. T., Yang, H., & Xiang, C. Y. (2023). Green roofs and facades with integrated photovoltaic system for zero energy eco-friendly building – A review. Sustainable Energy Technologies and Assessments, 60(June), 103426.
Wijayanti, P. F., Nuraina, E., & Astuti, E. (2021). Analisis Penerapan Elektronik Pajak Bumi dan Bangunan Pedesaan dan Perkotaan (E-PBB P2). Jurnal Akuntansi Dan Ekonomika, 11(2), 233–240.
Yan, G., & Wang, S. (2023). Coexistence and transformation from urban industrial land to green space in decentralization of megacities: A case study of Daxing District, Beijing, China. Ecological Indicators, 156(35), 111120.
Abeykoon, C., Mcmillan, A., Dasanayaka, C. H., Huang, X., & Xu, P. (2021). Remanufacturing using end-of-life vehicles and electrical and electronic equipment polymer recyclates - a paradigm for assessing the value proposition. 4.
Adenuga, I., Akinyede, O., & Akinsowon, O. (2014). Development of a Cost-Effective Telemedicine Services for People Affected with Cardio-Vascular Diseases in the Rural Area : A Case Study of Iwo Local Government. 11(6), 129–135.
Aditya, T., Santosa, P. B., Yulaikhah, Y., Widjajanti, N., Atunggal, D., & Sulistyawati, M. (2021). Validation and collaborative mapping to accelerate quality assurance of land registration. Land Use Policy, 109, 105689.
Adjaoud, A., Puchot, L., & Verge, P. (2023). Polybenzoxazine-based covalent adaptable networks : A mini-review. Polymer, 287(October), 126426.
Adlini, M. N., Dinda, A. H., Yulinda, S., Chotimah, O., & Merliyana, S. J. (2022). Metode Penelitian Kualitatif Studi Pustaka. Edumaspul: Jurnal Pendidikan, 6(1), 974–980.
Kurnia, Tukiman. (2022). Efektivitas Program E-TLE Dalam Menangani Pelanggaran Lalu Lintas di Kota Surabaya. 8(September), 339–346.
Ali, M. A., Farooqi, R., Akhtar, M. A., Alam, W., & Haque, S. (2023). Impact And Significance of CRM in Rural Banking – A Comprehensive Study. February.
Boedijono, B., Wicaksono, G., Puspita, Y., Bidhari, S. C., Kusumaningrum, N. D., & Asmandani, V. (2019). Efektifitas Pengelolaan Dana Desa Untuk Pembangunan Dan Pemberdayaan Masyarakat Desa Di Kabupaten Bondowoso. Jurnal Riset Manajemen Dan Bisnis (JRMB) Fakultas Ekonomi UNIAT, 4(1), 9–20.
Boer, J. De, Dijk, R. Van, Abalos, M., & Abad, E. (2023). Chemosphere Persistent organic pollutants in air from Asia , Africa , Latin America , and the Pacific. Chemosphere, 324(February), 138271.
Dey, S., Veerendra, G. T. N., Shanmukha, S., & Babu, A. (2023). Green Analytical Chemistry Recycling of e-waste materials for controlling the environmental and human heath degradation in India. Green Analytical Chemistry, 7(October), 100085.
Doggart, N., Ruhinduka, R., Meshack, C. K., Ishengoma, R. C., Morgan-Brown, T., Abdallah, J. M., Spracklen, D. V., & Sallu, S. M. (2020). The influence of energy policy on charcoal consumption in urban households in Tanzania. Energy for Sustainable Development, 57, 200–213.
Estarla, K., & Kumar, P. (2021). Citizens ’ Response Towards E-Governance And Its Initiatives In The Sri Potti Sriramulu Nellore District , ( A . P ). 18(2), 1673–1687.
Fadli, M. R. (2021). Memahami desain metode penelitian kualitatif. Jurnal Humanika, 21(1), 33–54.
Fakhroni, Z., & Utami, R. T. (2022). The Influence of Socialization on Usefulness: Antecedent and Moderation Effect. International Journal of Social Science And Human Research, 05(11), 4867–4876.
Fitriyah, R., & Rinawati, R. (2023). Land and Building Tax Calculation Application (E-PBB). Electronic, Business, Management and Technology Journal, 1(1), 12–27.
Fox, W. F. (2014). Investing in Rural Infrastructure. February 2000.
Garvin, L. A., Hu, J., Slightam, C., McInnes, D. K., & Zulman, D. M. (2021). Use of Video Telehealth Tablets to Increase Access for Veterans Experiencing Homelessness. Journal of General Internal Medicine, 36(8), 2274–2282.
Hapsari*, N. R. P. D. (2019). Analisis Efektivitas dan Kontribusi Pajak Bumi dan Bangunan Pedesaan dan Perkantoran (PBB-P2) Terhadap Pendapatan Asli Kota Tangerang. 7(3), 145–152.
Herbert, J., Schumacher, T., Brown, L. J., Clarke, E. D., & Collins, C. E. (2023). Delivery of telehealth nutrition and physical activity interventions to adults living in rural areas : a scoping review. International Journal of Behavioral Nutrition and Physical Activity, 1–13.
Hirawan, Z., Nurasiatin, D., Pustaka, S., & Pembayaran, A. (2023). Mekanisme Pembayaran Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan ( PBB-P2 ) Pada Badan Pendapatan Daerah ( BAPENDA ) Kabupaten Subang. 5(1).
Hirvonen, J., Saari, A., Jokisalo, J., & Kosonen, R. (2022). Socio-economic impacts of large-scale deep energy retrofits in Finnish apartment buildings. Journal of Cleaner Production, 368(June), 133187.
Janota, L., Vávrová, K., & BÃzková, R. (2023). Methodology for strengthening energy resilience with SMART solution approach of rural areas: Local production of alternative biomass fuel within renewable energy community. Energy Reports, 10, 1211–1227. https://doi.org/10.1016/j.egyr.2023.07.057
Kashef, M., & El-Shafie, M. (2020). Multifaceted perspective on North American urban development. Frontiers of Architectural Research, 9(2), 467–483.
Khan, M. M. (2020). IoT Based Smart Healthcare Services for Rural Unprivileged People in Bangladesh : Current Situation and Challenges †. 2–7.
Lubis, P. K. D. (2018). Analisis Penerimaan Pajak Bumi dan Bangunan Pada Dinas Pendapatan Daerah Kota Medan. Jurnal Akuntansi, Keuangan Dan Perpajakan Indonesia (JAKPI), 6(1).
Maas, N. A. T. Van Der, Donken, R., Wierik, M. J. M., Swaan, C. M., & Hahne, S. J. M. (2016). Performance of a bedside test for tetanus immunity : results of a cross-sectional study among three EDs in the Netherlands in 2012 – 2013. 763–768.
Misra, H. (2009). Managing Rural Citizen Interfaces in e-Governance Systems : A Study in Indian Context. 155–162.
Mitropoulos, L., Karolemeas, C., Tsigdinos, S., Vassi, A., & Bakogiannis, E. (2023). A composite index for assessing accessibility in urban areas: A case study in Central Athens, Greece. Journal of Transport Geography, 108(February 2022), 103566.
Mugisha, J., Kombe, W. J., Babere, N. J., & Uwayezu, E. (2023). Uncovering ‘sleeping beauty’: Land readjustment for self-financing urbanisation in developing countries. Social Sciences and Humanities Open, 8(1), 100539.
Muhammad Arifin, & Widiyarta, A. (2021). Efektifitas Absensi Online dalam Disiplin Kerja di Kantor Imigrasi Khusus TPI Surabaya Saat Pandemi Covid-19. Sawala : Jurnal Administrasi Negara, 9(1), 35–57.
Profile, S. E. E. (2022). E-service Delivery of Union Digital Center ( UDC ) in Rural Bangladesh : Challenges and Way out . February.
Puppala, H., Peddinti, P. R. T., Tamvada, J. P., Ahuja, J., & Kim, B. (2023). Barriers to the adoption of new technologies in rural areas: The case of unmanned aerial vehicles for precision agriculture in India. Technology in Society, 74(July), 102335.
Ramdhani, F. I. (2018). Analisis Pengelolaan Alokasi Dana Desa Di Desa Uraso Kecamatan Mappedeceng Kabupaten Luwu Utara. Jurnal Ekonomi Dan Bisnis Universitas Negeri Makassar, 3(113), 1–22.
Redding, G. J. (n.d.). 26 - Bronchiectasis and Chronic Suppurative Lung Disease. In Kendig’s Disorders of the Respiratory Tract in Children (Ninth Edition). Elsevier Inc.
Rijali, A. (2019). Analisis Data Kualitatif. Alhadharah: Jurnal Ilmu Dakwah, 17(33), 81.
Saha, L., Kumar, V., Tiwari, J., & Rawat, S. (2021). Environmental Technology & Innovation Electronic waste and their leachates impact on human health and environment : Global ecological threat and management. Environmental Technology & Innovation, 24, 102049.
Sahoo, K., & Biswal, R. (2016). Effectuality of Ess System in Evaluation of Performance Management : An Empirical Study of OMC in India. August 2014.
Sciences, T. (n.d.). Guidelines For Expansion Of Broadband Internet Access In Rural Croatia. 87–96.
Sellfia, N. R., Dayat, U., & Aryani, L. (2021). Inovasi Pelayanan Publik Berbasis E-Government Dalam Aplikasi Sampurasun Kabupaten Purwakarta. 18(4), 590–598.
Sharkey, M., Harrad, S., Abdallah, M. A., Drage, D. S., & Berresheim, H. (2020). Phasing-out of legacy brominated fl ame retardants : The UNEP Stockholm Convention and other legislative action worldwide. Environment International, 144(June), 106041.
Sofwan, S. V., & Octaviyanti, S. (2020). pengaruh pendapatan asli daerah dan sisa lebih pembiayaan anggaran terhadap belanja modal badan badan pengelolaan keuangan dan asset kota Bandung periode 2010-2018. Jurnal Ilmiah Akuntansi Fakultas Ekonomi UNIBBA, Vol. 11(3), 115–130.
Sukiyaningsih, T. W. (2020). Studi Penerapan E-System dan Pelaksanaan Self Assesment System terhadap Kepatuhan Wajib Pajak. Jurnal Akuntansi Dan Manajemen, 17(01), 61–72.
Sulistiana, E., Alkautsar, M., & Hamdah, D. F. L. (2022). Analisis Efektivitas Penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB P2) dan Kontribusinya terhadap Pendapatan Asli Daerah di Kabupaten Garut. Jurnal Wacana Ekonomi, 21(2), 089.
Wang, W. T., Yang, H., & Xiang, C. Y. (2023). Green roofs and facades with integrated photovoltaic system for zero energy eco-friendly building – A review. Sustainable Energy Technologies and Assessments, 60(June), 103426.
Wijayanti, P. F., Nuraina, E., & Astuti, E. (2021). Analisis Penerapan Elektronik Pajak Bumi dan Bangunan Pedesaan dan Perkotaan (E-PBB P2). Jurnal Akuntansi Dan Ekonomika, 11(2), 233–240.
Yan, G., & Wang, S. (2023). Coexistence and transformation from urban industrial land to green space in decentralization of megacities: A case study of Daxing District, Beijing, China. Ecological Indicators, 156(35), 111120.
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