Efektifitas Pelaksanaan Pelayanan Penerimaan Pajak Daerah Berbasis Online Di Kabupaten Malang

independent tax management information system application abbreviated as SiPanji. The SiPanji application program is a type of online-based public service for reporting and paying local taxes. The SiPanji application can be accessed by the public via smartphone or directly on the Malang Regency Bapenda website. The SiPanji application can be said to be effective if it has achieved its targeted goals. This research aims to find out how effective the implementation of regional tax services is through SiPanji which is used by the Malang Regency Regional Revenue Agency in serving reporting and paying taxes. The research method used in this research is qualitative with a descriptive case study approach. The data collection techniques used were observation, interviews, and documentation. Data analysis in this research uses data collection, data reduction, data display, and conclusions from the results of interviews and observations. Measuring program effectiveness uses theory according to Subagyo which consists of four indicators, namely by looking at the dimension of program target determination, the second dimension of program socialization, the third dimension of program objectives, and the fourth dimension of program monitoring. Based on the research results, it can be concluded that the effectiveness of implementing online-based tax services in optimizing regional tax revenues to achieve the Malang Regency PAD (Regional Original Income) realization target has generally been running well and effectively. However, there are still several indicators whose implementation has not been optimal. To support the effectiveness of implementing regional tax services through SiPanji to optimize the socialization of the SiPanji application program to the public. Either by using social media (online) or directly (offline). And added information on the official website of the Mang Regency Bapenda about the SiPanji application service program.