Analysis of the Use of Electronic and Web-Based Tax Applications in Optimizing Regional Tax and Levy Revenues in Manado City

Ribka Sembel; Lintje Kalangi; Natalia Gerungai

doi:10.55927/jambak.v4i2.387

Authors

Ribka Sembel Universitas Sam Ratulangi
Lintje Kalangi Universitas Sam Ratulangi
Natalia Gerungai Universitas Sam Ratulangi

DOI:

https://doi.org/10.55927/jambak.v4i2.387

Keywords:

Digitalization, Tax Applications, Regional Levies

Abstract

This study aims to analyze the use of tax applications in optimizing regional tax and levy revenues in BAPENDA Manado City. The method used is qualitative descriptive with data obtained through interviews, observations, and documentation of tax and levy realization in 2021–2024. The results of the study show that BAPENDA uses two main applications, namely SmartGov and Ataksi-PD, which make it easier to manage taxes and levies. The implementation of this application has a positive impact on increasing regional revenue. However, there are still obstacles such as unstable internet connections, the threat of data hacking, and limited human resources. This research is expected to contribute to increasing the effectiveness of the regional tax system.

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