APLIKASI WEB MONITROING UNTUK PEMBAYARAN PAJAK BUMI DAN BANGUNAN (STUDI KASUS: BADAN PENDAPATAN DAERAH KABUPATEN SIKKA-NTT)

NARO, YUSTINO ANTONIO TIBO (2022) APLIKASI WEB MONITROING UNTUK PEMBAYARAN PAJAK BUMI DAN BANGUNAN (STUDI KASUS: BADAN PENDAPATAN DAERAH KABUPATEN SIKKA-NTT). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The regional revenue agency of sikka regency, east Nusa Tenggara Timur is a work unit (SKPD) of the sikka regency government which is tasked with collecting, collecting and supervising taxes and fees in the sikka regency government. At the sikka regency regional revenue agency, there is no monitoring process for payments in the sub-district or village, so that collecting and collecting officers come directly every month when tax payments are due, and the average deposit time is uncertain and some have not even made a deposit for years. So that when itis mandatory to check tax data at bapenda, the taxpayer’s data does not appear and it can be said that he has not paid taxes in that year, and until the taxpayer proves it with proof of payment that has been made at the sub-district or until the sub district makes a deposit to bapenda. A tax payment monitoring system is neededso that it can facilitate tax payment service and monitori payments that occur in subdistricts or villages. In this study the authors used the Rapid Application Development (RAD) prototype method by following the stages, namely requerments, design, and, implementation. The result of this study are usefull for facilitating the process of monitoring tax payment services carried out in subdistricts or villages, so that taxpayers can find out who have paid taxes and who have not paid taxes. Keywords: Bapenda, Information system, Website, Monitoring, Tax payment Badan Pendapatan daerah Kabupaten Sikka Provinsi Nusa Tenggara Timur adalah satuan kerja (SKPD) pemerintahan Kabupaten Sikka yang bertugas dalam melakukan pemungutan, penagihan dan pengawasan pajak dan retribusi pada pemerintahan Kabupaten Sikka. Pada Badan Pendapatan Daerah Kabupaten Sikka, belum adanya proses monitoring pembayaran di kelurahan ataupun desa, sehingga petugas penagih dan pemungut datang langsung setiap bulan jatuh tempoh pembayaran pajak, dan rata rata waktu penyetoran tidak menentu dan bahkan ada yang tidak menyetor selama bertahun tahun, sehingga ketika wajib pajak mengecek data di Bapenda, data wajib pajak tidak muncul dan dapat di katakan belum membayar pajak di tahun tersebut, dan sampai wajib pajak membuktikan dengan bukti pembayaran yang telah dibayarkan di kelurahan atau sampai pihak kelurahan menyetorkan ke Bapenda. Dibutuhkannya sistem monitoring pembayaran pajak sehingga dapat mempermudah pelayanan pembayaran pajak serta memonitoring pembayaran yang terjadi di kelurahan ataupun desa. Pada penelitian ini penulis menggunakan metode prototype Rapid Application Development (RAD) dengan mengikuti tahapannya yaitu requirement, design, dan implementasi. Hasil dari penelitian ini adalah berguna untuk mempermudah proses monitoring pelayanan pembayaran pajak yang dilakukan di kelurahan ataupun desa, sehingga dapat mengetahui wajib pajak yang sudah membayar pajak dan belum membayar pajak. Kata kunci: Bapenda, Sistem informasi, Web, Monitoring, Pembayaran pajak

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