Implementasi sistem pembayaran pajak daerah melalui Quick Response Indonesian Standard (QRIS) di BPKPD Kabupaten Kebumen

Sinta Nur Wijayanti, Patni Ninghardjanti, Susantiningrum Susantiningrum

Abstract

The purpose of this study was to determine the implementation of the local tax payment system through QRIS, the benefits, constraints, and solutions to problems in the implementation of QRIS. This research uses a descriptive qualitative method with a case study approach. The data from this study were obtained from informants, locations, and documents, while the sampling technique used purposive sampling. Data collection techniques in this study used interviews, documents, and observations. The results show that the implementation of QRIS can facilitate taxpayer payment transactions so that they are more efficient, easy, and safe on the one hand without the need to queue at Bank Jateng and free of admin fees. Constraints to the implementation of QRIS are the habit of being served by village officials, the lack of dissemination from the village head to the taxpayer, and the fact that the server is still unstable. There is no solution to the problem of the habit of being served by village officials and the lack of dissemination from the village head to taxpayers, while the solution from an unstable server, namely BPKPD, coordinates with Diskominfo. The conclusion of this study is that the implementation of local tax payments through QRIS is still not optimal.

Keywords

local tax, QRIS, technology

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DOI: https://doi.org/10.20961/jikap.v7i3.63599

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