KEBIJAKAN DIGITALISASI PAJAK SEBAGAI STRATEGI PENINGKATAN PENDAPATAN ASLI DAERAH DI JAWA BARAT (Studi Deskriptif Kualitatif mengenai Dampak dan Rekomendasi Fraksi PKB Komisi III DPRD Provinsi Jawa Barat)

Khaeriya, Fina Nafisa (2026) KEBIJAKAN DIGITALISASI PAJAK SEBAGAI STRATEGI PENINGKATAN PENDAPATAN ASLI DAERAH DI JAWA BARAT (Studi Deskriptif Kualitatif mengenai Dampak dan Rekomendasi Fraksi PKB Komisi III DPRD Provinsi Jawa Barat). Skripsi(S1) thesis, FISIP UNPAS.

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Abstract

The digitization of local taxes in West Java Province is part of a technology- based government transformation aimed at improving service efficiency, transparency, and optimization of Local Own-Source Revenue (PAD). This study aims to analyze the obstacles and opportunities of tax digitization at the micro, mezzo, and macro levels, as well as to examine its implications for changes in the paradigm of political communication and local democratic practices in West Java. This study uses a qualitative approach with a case study method. Data were obtained through in-depth interviews with local government actors, legislators, and taxpayers, supported by policy document analysis. The data were analyzed thematically to identify patterns of obstacles, opportunities, and policy communication dynamics. The results show that tax digitization provides ease of access, time efficiency, and the potential to increase local revenue, but still faces obstacles in the form of digital access gaps, suboptimal database integration, and communication strategies that are not yet participatory. Therefore, the success of tax digitization requires strengthening infrastructure, institutional coordination, and inclusive public communication. It can be concluded that digitalization is not just an ongoing implementation such as the Sambara or E-Samsat applications, but rather about how the government, DPRD, and the community interact in the logic of digital media because this research confirms that tax digitalization is a mediatization process that changes bureaucracy, political communication, and local democracy. Keywords: local revenue, tax digitization, political communication, public policy

Item Type: Thesis (Skripsi(S1))
Subjects: S1-Skripsi
Divisions: Fakultas Ilmu Sosial dan Ilmu Politik > Ilmu Komunikasi 2026
Depositing User: Mr Iwan Ridwan Iwan
Date Deposited: 16 Apr 2026 08:44
Last Modified: 16 Apr 2026 08:44
URI: https://repository.unpas.ac.id/id/eprint/82697

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