Modernizing Local Tax Policy: The Role of Digitalization in Land and Building Tax Administration

Prabu Mandiri, Alfitri Alfitri, M. Husni Thamrin, Abdul Najib

Abstract


This research aims to identify and analyze the impact of digitalizing the Land and Building Tax Stimulus Policy on the primary issue, namely public compliance and the overall potential. This study adopts a qualitative research approach with a case study method. The research reveals that The digital transformation of the Land and Building Tax administration in Palembang signifies a monumental step towards modernizing local tax policies. This study highlights critical findings that underscore digitalisation's effectiveness in enhancing local governments' efficiency, accuracy, transparency, and overall revenue collection. The evidence illustrates that integrating digital systems not only streamlines administrative processes but also minimizes errors and accelerates payment cycles, ultimately leading to higher compliance rates among taxpayers. Although there are still obstacles in the process, the overall potential can have a positive impact on Local Revenue.

Keywords


Digitalization; Local Tax Policy; Public Compliance; Revenue Collection

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DOI: https://doi.org/10.35308/jpp.v10i3.8953

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