ONLINE BANK PAYMENT POINT (PPOB) INNOVATION TO EASE PAYMENT OF LAND AND BUILDING TAX (PBB) THROUGH BUMDES
Downloads
General Background: This research discusses innovations in public service delivery, specifically focusing on the role of BUMDes (Village-Owned Enterprises) in facilitating Land and Building Tax (PBB) payments. Specific Background: The implementation of the Online Bank Payment Point (PPOB) system in BUMDes Karya Sejahtera, Kemantren Village, addresses society’s increasing need for fast and efficient transaction methods. Knowledge Gap: While the PPOB system has been applied in various areas, its role and impact in rural tax payments through BUMDes remain underexplored, particularly in enhancing service efficiency and accessibility. Aims: This study aims to analyze how PPOB innovations through BUMDes ease tax payments and support community needs. Results: Using a descriptive qualitative method with purposive sampling and data analysis by Miles and Huberman, the research identifies PPOB innovations aligning with Rogers’ innovation theory indicators: (1) Relative Advantage – BUMDes benefits financially and updates data in real time, (2) Compatibility – addresses societal needs for fast and easy transactions, (3) Complexity – PPOB is easy to access and operate, (4) Trialability – the system’s benefits are proven and accepted, and (5) Observability – the innovation's effectiveness is visible. Novelty: This study highlights how PPOB services create tangible benefits, allowing timely and efficient tax payments while supporting real-time financial data management. Implications: The implementation of PPOB innovations strengthens BUMDes' role in enhancing public service efficiency and encourages further development of payment services to meet community needs.
E. Rahmawan, “Optimalisasi Pemungutan Pajak Bumi dan Bangunan (PBB) dalam Peningkatan Pendapatan Daerah (Studi Pemungutan Pajak Bumi dan Bangunan (PBB) di Kecamatan Limpasu Kabupaten Hulu Sungai Tengah),” Ilmu Politik dan Pemerintahan, vol. I, pp. 40–57, 2012.
R. Sudirman and A. Amiruddin, Perpajakan Pendekatan Teori dan Praktek. Malang: Empat Dua Media, 2012.
H. Abdullah et al., Rekacipta & Inovasi Dalam Perspektif Kreativiti. Malaysia: Universitas Teknologi Malaysia, 2006.
E. M. Rogers, Diffusion of Innovation, 5th ed. New York: Free Press, 2003.
I. Agustina and A. Sadad, “Inovasi Pelayanan Pembayaran Pajak Secara Elektronik (E-Billing) Di Kantor Pelayanan Pajak Pratama Pekanbaru Tampan,” Jom Fisip Universitas Riau, vol. 4, no. 2, pp. 1–15, 2017.
A. Nadya and S. Syafri, “Analisis pengaruh faktor pertumbuhan ekonomi, pendidikan, dan pengangguran terhadap ketimpangan distribusi pendapatan di Indonesia,” Media Ekonomi, vol. 27, no. 1, pp. 37–52, 2019.
K. Zikkri, “Upaya Kepala Desa Memajukan Badan Usaha Milik Desa (BUMDes) Di Desa Sungai Sorik Kecamatan Kuantan Hilir Seberang Berdasarkan Peraturan Pemerintah Nomor 11 Tahun 2021 Tentang Badan Usaha Milik Desa,” Universitas Islam Riau, 2022.
Y. Hardayani, “Sosialisasi Peraturan Pemerintah Republik Indonesia Nomor 11 Tahun 2021 Tentang Badan Usaha Milik Desa,” Transformasi: Jurnal Pengabdian Pada Masyarakat, vol. 2, no. 1, pp. 1–7, 2022.
J. Hauknes and P. Koch, “On innovation in the public sector-Today and Beyond,” in Publin Research Project, Oslo, 2005.
N. R. Khasanah, “Inovasi Tata Kelola Badan Usaha Milik Desa Pendowo Mulyo,” JSPG, 2021.
E. A. Selavia, “Inovasi Pelayanan Pembayaran Pajak Bumi Dan Bangunan (PBB) Di Badan Pengelolaan Keuangan Dan Pajak Daerah (BPKPD) Pemerintah Kota Surabaya,” JPAP: Jurnal Penelitian Administrasi Publik, vol. 5, no. 1, pp. 1140–1147, 2020.
D. C. Larasati, “Evaluasi Program Inovasi ‘Sunset Policy’ di Kota Malang Guna Menurunkan Angka Tunggakan Pajak Bumi dan Bangunan Perkantoran,” Jurnal Reformasi, vol. 7, no. 1, pp. 19–28, 2017.
R. R. Karina, “Kegiatan Pemasaran Dalam Mempromosikan Bidang Objek Wisata Di Dinas Kebudayaan Dan Pariwisata Kota Bandung,” Laporan Job Training, Universitas Padjajaran, Bandung, 2008.
S. A. T. Pratiwi Mutiara, “Inovasi Pelayanan Publik ‘Motor Pelayanan Lorong TA’ Pada Kantor Kecamatan Rappocini Kota Makassar,” Jurnal Administrasi Negara, vol. 24, pp. 139–148, 2018.
M. W. Idwar, “Inovasi Pelayanan Publik Di Desa Mojomalang Kecamatan Parengan Kabupaten Tuban,” Jurnal Penelitian Administrasi Publik, vol. 2, pp. 102–112, 2022.
Copyright (c) 2024 Erna Kurniawati, Isna Fitria Agustina
This work is licensed under a Creative Commons Attribution 4.0 International License.
