TEMPLATE JOURNAL
Analisis Efektivitas Pembayaran Pajak Bumi Bangunan Berbasis Digital terhadap Kepuasan Wajib Pajak
Abstract
Land and Building Tax (PBB) is a crucial component of Regional Original Revenue , which is a key source of Regional Original Revenue. However, its implementation still faces a number of challenges, such as low taxpayer compliance, limited access to information, high tax arrears, and taxpayer distrust of payments made through intermediaries. One innovation in improving transparency, efficiency, and trust in regional tax administration is the use of digital services for PBB payments. The purpose of this study was to evaluate how digital PBB payment services impact taxpayer satisfaction. The study employed a quantitative approach and empirical methods. Primary data were obtained through a structured questionnaire from 200 taxpayers, and the sample was selected using a propositional sampling technique. Ease of service access, clarity and accuracy of information, and service benefits were the variables of the study. Reliability and validity tests, univariate and bivariate analyses, and multivariate analysis with logistic regression were used to analyze the data. The results showed that taxpayer satisfaction was significantly influenced by ease of access, clarity and accuracy of information, as well as service benefits; ease of access was the most important factor.
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Dinamika Governance: Jurnal Ilmu Administrasi Negara / ISSN: 2656-9949 (online)
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Faculty of Social, Cultural, and Political Sciences,
Universitas Pembangunan Nasional Veteran Jawa Timur, Indonesia
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