Implementasi Inovasi Aplikasi Sistem Informasi Manajemen Pendaftaran, Pembayaran, dan Pelaporan Pajak Daerah (SIMP4D) terhadap Penerimaan Pajak Daerah (Studi pada Badan Pendapatan Daerah Kota Medan )

Abstract

The amount of regional taxes component revenue is greatly influenced by the number of types of regional taxes applied and adjusted to applicable regulations. However, until now local taxes are still not free from problems. Due to the existence of things that could hinder the realization of regional taxes revenues in Indonesia, this has caused the government to take steps to focus on achieving the target of increasing regional taxes revenues by creating public service innovations to make it easier for taxpayers to carry out their tax obligations. The aim of this research is to determine the success of the implementation of the Regional Tax Registration, Payment and Reporting Management Information System (SIMP4D) application innovation in Medan City and to find out the obstacles and constraints experienced by the Medan City Regional Income Board in implementing this policy and how to overcome them. This form of research is descriptive qualitative research using data collected in the form of secondary data with the object of research being data obtained from agencies, namely the Medan City Regional Income Board and Taxpayers who use the SIMP4D application. The data analysis method used is by collecting data through observation, interviews and documentation. The research results show that the implementation of the SIMP4D application innovation was declared successful by providing many positive impacts to the government agencies and taxpayers concerned, even though they were not able to achieve the predetermined tax revenue targets, this was caused by several external factors such as economic conditions and taxpayer compliance. In implementing SIMP4d there are still several obstacles and obstacles, one of the most significant of which is the network, but this can be resolved well by the Medan City Regional Income Board.