IMPLEMENTASI APLIKASI SMARTGOV DALAM PENAGIHAN PAJAK DAERAH DAN IMPLIKASINYA TERHADAP KINERJA PEGAWAI BADAN PENDAPATAN DAERAH KABUPATEN BADUNG

Abstrak

Implementasi aplikasi Smartgov dalam administrasi perpajakan daerah merupakan salah satu upaya pemerintah daerah untuk meningkatkan efektivitas penagihan pajak dan kinerja aparatur. Penelitian ini bertujuan untuk menganalisis implementasi aplikasi Smartgov dalam kegiatan penagihan pajak daerah serta implikasinya terhadap kinerja pegawai Badan Pendapatan Daerah Kabupaten Badung. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui observasi, wawancara mendalam, dan dokumentasi. Informan penelitian ditentukan secara purposive, yaitu pegawai yang terlibat langsung dalam proses penagihan pajak daerah.Analisis kinerja pegawai mengacu pada teori kinerja Bernardin & Russell (1993) yang mencakup enam dimensi, yaitu kualitas kerja, kuantitas kerja, ketepatan waktu, efektivitas, kemandirian, dan komitmen kerja. Hasil penelitian menunjukkan bahwa implementasi aplikasi Smartgov memberikan implikasi positif terhadap peningkatan kinerja pegawai, khususnya dalam aspek ketepatan waktu dan kualitas kerja, melalui kemudahan akses data, peningkatan akurasi informasi wajib pajak, serta efisiensi proses administrasi penagihan. Namun, dalam pelaksanaannya masih ditemukan kendala berupa keterbatasan kemampuan teknis pegawai, gangguan sistem, serta ketergantungan pada jaringan internet yang memengaruhi efektivitas kerja.Secara keseluruhan, penerapan aplikasi Smartgov mampu mendukung peningkatan kinerja pegawai Badan Pendapatan Daerah Kabupaten Badung, namun diperlukan upaya lanjutan berupa peningkatan kapasitas sumber daya manusia dan penguatan infrastruktur teknologi informasi agar implementasi sistem dapat berjalan secara optimal dan berkelanjutan.

The implementation of the Smartgov application in regional tax administration represents one of the local government’s efforts to improve the effectiveness of tax collection and employee performance. This study aims to analyze the implementation of the Smartgov application in regional tax collection activities and its implications for the performance of employees at the Regional Revenue Agency of Badung Regency. This research employs a qualitative approach, with data collected through observation, in-depth interviews, and documentation. The informants were selected purposively, consisting of employees directly involved in the regional tax collection process.Employee performance analysis in this study is based on the performance theory proposed by Bernardin and Russell (1993), which includes six dimensions: quality of work, quantity of work, timeliness, effectiveness, independence, and work commitment. The results indicate that the implementation of the Smartgov application has positive implications for improving employee performance, particularly in terms of timeliness and quality of work, through easier access to data, improved accuracy of taxpayer information, and increased efficiency in administrative tax collection processes. However, several challenges were identified in its implementation, including limited technical skills among employees, system disruptions, and dependence on internet connectivity, which affect work effectiveness.Overall, the implementation of the Smartgov application is able to support improvements in employee performance at the Regional Revenue Agency of Badung Regency. Nevertheless, further efforts are required to enhance human resource capacity and strengthen information technology infrastructure to ensure optimal and sustainable system implementation.