ANALYSIS OF THE IMPLEMENTATION OF A DIGITAL APPLICATION-BASED PAYMENT SYSTEM IN INCREASING THE REALIZATION OF PBB-P2 TARGET ACHIEVEMENT IN PURWAKARTA DISTRICT
Abstract
Purpose - This study aims to analyze the Application of a Digital Application-Based Payment System in Improving the Realization of PBB-P2 Target Achievement in Purwakarta Regency.
Design/methodology/approach - This study used a qualitative approach with descriptive qualitative methods to explore the Application of a Digital Application-Based Payment System in improving the realization of PBB-P2 target achievement in Purwakarta Regency. The main data was collected through in-depth interviews with Purwakarta District tax staff. Data from interviews, observations, and documentation were analyzed using NVivo 12 Plus software.
The findings - show that the description of the implementation of a digital application-based payment system in Purwakarta Regency is as follows: The implementation of a digital application-based payment system in Purwakarta Regency provides various benefits, including increasing the realization of PBB-P2, convenience for the community, and compatibility with the community's digitalization readiness. The realization of PBB-P2 target achievement in Purwakarta District provides benefits in increased effectiveness and efficiency in tax payments. The adoption of this application by the community can be improved through good socialization, understanding of the ease of use, and building trust in the technology used. Strategies to overcome obstacles in the use of digital application-based payment systems are 1) increasing the availability of internet networks; and 2) providing subsidies or incentives.
Research limitations/impplications - This research focuses on analyzing the application of digital-based payment systems in Purwakarta Regency.
Originality/value - This research significantly contributes to the digital literature on payment systems. Its uniqueness comes from the specific focus on Purwakarta, the in-depth qualitative method, and the results of this study increasing community participation in improving PBB-P2 realization in Purwakarta District.
