| Abstrakt: |
The purpose of this study is to analyze the digital transformation of land and building tax stimulus granting policy in Palembang City through the digitization framework formulated by Janowski in 2015, which includes digital technologies, pressure on government, and digital institutionalization. The data collection techniques used in this study include interviews, observation, and documentation. Moreover, the data analysis techniques used interactive models, namely, condensation, data presentation, and drawing conclusions. The results of the study show that: (1) based on the dimension of the digital technologies, the socialization of PBB stimulus granting policy in Palembang City has minimal public access to information on websites and social media, so the level of public compliance in paying taxes is still low; (2) based on dimension of the pressure on government, the stimulus granting policy on land and building tax is no longer given to PBB as of 1 July 2019, as well as the minimum facilities associated to significant stimulus granting demands are provided; and (3) based on the dimension of the digital institutionalization, the lack of competence of tax officers (UPT) increases, whether in applying technology or providing explanations about tax calculations and NJOP. Therefore, efforts are needed to improve the socialization of PBB stimulus granting policy by establishing teams to update data in various sub-districts to conduct field verification and validation, optimizing a 2% PBB fine every month after a maximum maturity of 24 months, actively collecting receivables by UPT officers after a maximum maturity of three times, and obtaining government cooperation in issuing an SKK (Surat Kuasa Khusus) for PBB collection of a nominal value of Rp.100 million, so that the land and building tax stimulus granting policy in the City of Palembang can be implemented adequately. [ABSTRACT FROM AUTHOR] |
