Pembayaran Pajak Bumi dan Bangunan Melalui Aplikasi Online Bapenda Pemkot Surabaya
DOI:
https://doi.org/10.56013/jak.v5i2.4193Keywords:
Tax Building; Digitalization; Services; PBB Application; Compliance; Transformation; GovernanceAbstract
The Land and Building Tax (Pajak Bumi dan Bangunan – PBB) represents a significant source of regional revenue, crucial for supporting development and public services in the city of Surabaya. To enhance accessibility and taxpayer compliance, the Surabaya City Government, through the Regional Revenue Agency (Bapenda), has developed a digital application known as PBB Online Surabaya. This initiative aims to simplify the process of checking and paying PBB bills online, thereby increasing the efficiency of public service delivery. The implementation methods included the development of a mobile- and web-based application, public outreach campaigns, and community assistance during the implementation phase. Participants were divided into groups responsible for conducting awareness and guidance activities for taxpayers across various districts in Surabaya. The findings indicate that the application expedited the payment process, reduced queues, and improved public access to digital payment services. The initiative involved dozens of participants distributed across several sub-districts in Surabaya. The benefits observed included increased compliance with digital PBB payments, enhanced administrative efficiency, and improved transparency in tax payment records. In conclusion, this initiative highlights that the digitalisation of PBB services via an online application significantly contributes to greater community engagement and more effective local public service delivery, serving as a key innovation model for technology-based governance
References
Bapenda Surabaya. (2024). BAPENDA Surabaya - Home Page. https://bpkpd.surabaya.go.id/
Cahyani, I. S., & Basri, Y. Z. (2022). Pengaruh Modernisasi Sistem Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dimoderasi Dengan Teknologi. Jurnal Ekonomi Trisakti, 2(2), 2065–2076.
Dwi Cahyani, dkk. (2023). Analisis Sistem dan Prosedur Pemungutan Pajak Bumi dan Bangunan. JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi), 9(4), 1042–1053
Irfan B. (2024). Studi Literatur tentang Integrasi Digital dalam Perspektif Pelayanan Publik Berkelanjutan. Trajectories: Jurnal Ilmu Sosial dan Humaniora, 1(3), 1–11
Kemendagri. (2023). E-Database. https://e-database.kemendagri.go.id/berita
Kominfo. (2023). Kementerian Komunikasi dan Digital. https://www.komdigi.go.id/
Magribi, R. M., & Yulianti, D. (2022). Pengaruh Pemanfaatan Teknologi Dan Modernisasi Sistem Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus Pada WPOP yang Terdaftar di KPP Mikro Piloting Majalengka). Jurnal Akuntansi Kompetif, 5(3)
Muhammad Rusli & Dwianto Muhammad Latif. (2020). Efektivitas Aplikasi e-PBB P2 (Elektronik Pajak Bumi dan Bangunan Perkotaan Perdesaan). Jurnal Referensi Ulasan Perpajakan, 1(1), 20–25.
Ni Putu Dwi Indrawati, dkk. (2022). Perilaku Kepatuhan Wajib Pajak Orang Pribadi Pekerjaan Bebas di Kota Denpasar. Jurnal Pajak dan Keuangan Negara, 3(2), 284–295
Prasodjo, H. (2023). Digitalisasi terhadap Pelayanan Publik: Implementasi Digitalisasi di Pemerintah Daerah. Jurnal Kolaboratif Sains, 7(10), 3727–3734
Reski Amalia. (2019). Sistem dan Prosedur Pemungutan Pajak Bumi Bangunan dalam Meningkatkan PAD Kota Samarinda. eJournal Ilmu Pemerintahan FISIP UNMUL, 7(4), 1547–1557
Saputra, D., Assaf, R. A., & Achmad, A. Z. (2022). Enhancing Community Participation in Public Services through Participatory Innovation. Jurnal Ilmiah Ilmu Administrasi Publik: Jurnal Pemikiran Dan Penelitian Administrasi Publik, 12(2), 677–684.
Siti Nurjanah. (2023). Transformasi Birokrasi Digital dalam Pelayanan Publik. Jurnal Sosiera, 6(2), 123–132
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Rizky Bayu Soleha, Rizky Dermawan
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
