Peningkatan Pelayanan Publik Berbasis E-Tax Untuk Mewujudkan Efisiensi Pembayaran Pajak Di Kota Malang

The Improvement of Public Services based on the e-tax online tax system
is based on the authority of the Malang City Regional Planning Agency as a form
of policy implementation by the government. This system is implemented with the
aim of optimizing tax revenues, increasing the efficiency of tax administration in
terms of tax revenue management, and an innovation in how to pay taxes to the
public without fraud and leakage.
This research is a descriptive study through a qualitative approach and is
limited by two research focuses, namely, first, the implementation of the e-tax
online tax system to improve e-tax-based public tax services to realize tax
payment efficiency in Malang City; second, inhibiting factors in the
implementation of the e-tax-based online tax system in Malang City. Data
obtained through interviews, observations, and documentation in the field. While
the data analysis used is the interactive analysis method by Miles and Huberman.
The results of this study indicate that the Improvement of E-tax-Based
Public Services to Realize Tax Payment Efficiency in Malang City has organized
public services well on the e-tax-based online tax system. Communication
conducted by Bapenda and Bank Jatim and the third party, namely PT Subaga as a
provider of supporting tools for the e-tax online tax system has been running well
and these parties have understood their respective roles and duties. The
mechanism for serving the online tax system (e-tax) has been in accordance with
Mayor Regulation No. 32 of 2013 concerning payment procedures, deposits,
payment locations, installments, and delays in regional tax payments. The
implementation of the online tax system (e-tax) is considered good and efficient
from reporting tax transactions to payments, the inhibiting factor itself is the
infrastructure where not all taxpayers use compatible tools for the e-tax online tax
system and there are often network-related problems so that transactions between
taxpayers and Bapenda can result in differences in calculations.