Indonesian Journal of Law and Economics Review
Vol 18 No 3 (2023): August
Tax Accounting

Optimizing Property Tax Collection: E-KTP and Payment Reminder Approach
Mengoptimalkan Pemungutan Pajak Bumi dan Bangunan: Pendekatan E-KTP dan Pengingat Pembayaran


Article View
  • Akhmad Mulyadi*,
  • Syamsudduha Syahrorini ,
  • Shazana Dhiya Ayuni ,
  • Izza Rosidah ,
  • Fatahillah Okra Negara
Akhmad Mulyadi
Universitas Muhammadiyah Sidoarjo, Indonesia *
Syamsudduha Syahrorini
Universitas Muhammadiyah Sidoarjo, Indonesia
Shazana Dhiya Ayuni
Universitas Muhammadiyah Sidoarjo, Indonesia
Izza Rosidah
Universitas Muhammadiyah Sidoarjo, Indonesia
Fatahillah Okra Negara
Universitas Muhammadiyah Sidoarjo, Indonesia

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/ijler.v18i3.942
Published August 4, 2023
Keywords
  • Property Tax,
  • PBB,
  • E=KTP,
  • Payment Reminder,
  • Regional Development
How to Cite
Mulyadi, A., Syahrorini , S., Ayuni , S. D., Rosidah , I., & Negara, F. O. (2023). Optimizing Property Tax Collection: E-KTP and Payment Reminder Approach. Indonesian Journal of Law and Economics Review, 18(3). https://doi.org/10.21070/ijler.v18i3.942

Copyright (c) 2023 Akhmad Mulyadi, Syamsudduha Syahrorini , Shazana Dhiya Ayuni , Izza Rosidah , Fatahillah Okra Negara

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Crossref
Scopus
Google Scholar
Europe PMC

Abstract

This scientific article explores the importance of community involvement in regional development, emphasizing the collaborative efforts between government, citizens, and the business sector. The study focuses on the significant influence of local revenue on the progress of a region, where higher income correlates with improved development. However, certain areas face challenges due to the relatively low contribution of Property Tax (PBB) to Regional Original Income (PAD), mainly attributed to taxpayers' lack of awareness and occasional forgetfulness in meeting payment deadlines. In response, the research proposes an innovative approach to optimize PBB collection by leveraging e-KTP-based service queuing and payment reminders. The implementation of tax education programs covering various tax obligations, such as Pph, PPN, PBB, and Bea Materai, forms a critical aspect of this strategy. The results indicate promising advancements in revenue collection, underscoring the potential implications for sustainable regional development.

Highlights:

  • Efficient Collection: Implementing an E-KTP and payment reminder-based system improves the efficiency of property tax collection, ensuring timely payments and maximizing revenue for regional development.
  • Citizen Awareness: Raising awareness among taxpayers about their obligations through tax education programs fosters a sense of civic responsibility and encourages voluntary compliance.
  • Sustainable Development: Optimal property tax collection plays a pivotal role in financing sustainable regional development initiatives, contributing to improved infrastructure and public services.

Keywords: Property Tax, PBB, E-KTP, Payment Reminder, Regional Development

Article View

Downloads

Download data is not yet available.

References

  1. Y. A. and Itok Dwi Kurniawan, "Membangun Kesadaran Membayar Pajak Bumi dan Bangunan (PBB) untuk Membentuk Karakter Warga Negara (Studi Kasus Desa Bakungan, Kecamatan Karangdowo, Kabupaten Klaten)," J. Glob. Citiz. J. Ilm. Kaji. Pendidik. Kewarganegaraan, vol. 6, no. 2, pp. 1-14, 2019. DOI: 10.33061/glcz.v6i2.2548.
  2. A. Salim and Haeruddin, "Dasar-Dasar Perpajakan (Berdasarkan UU & Peraturan Perpajakan Indonesia)," LPP-Mitra Edukasi, pp. 1–459, 2019.
  3. Mardiasmo, "Perpajakan Edisi Revisi," Andi, pp. 184–185, 2011.
  4. Okado, A. B., Bashan, Y., & Sakurai, 2003, "Analisis Struktur Co-Dispersion dari Indikator-Indikator yang Berhubungan dengan Kesehatan bagi Mereka yang Tinggal di SMA Integrated Urban Research," 81, pp. 19-30.
  5. Okado, A. B., Bashan, Y., & Sakurai, 2003, "Analisis Struktur Co-Dispersion dari Indikator-Indikator yang Berhubungan dengan Kesehatan bagi Mereka yang Tinggal di SMA Integrated Urban Research," 81, pp. 19-30.