EFEKTIVITAS PENGGUNAAN Q-RIS DALAM PENINGKATAN PENERIMAAN PAJAK BUMI DAN BANGUNAN PASCA COVID-19 DI KOTA TANJUNGPINANG
DOI:
https://doi.org/10.31629/juan.v10i02.5035Keywords:
Effectiveness, Q-ris (Quick Response Code Indonesian Standard), Land and Building TaxesAbstract
Taxation services in the city of Tanjungpinang are organized by the Regional Tax and Levy Management Agency of Tanjungpinang City. So far, tax services have been constrained by the high number of people’s mobility making it difficult for people to reach them, add with the Covid-19 pandemic that has hit Indonesian over the last two years, tax revenues especially the type of Land and Building Tax have decreased. To overcome this problem, the Central Government together with Regional Tax and Levy Management Agency of Tanjungpinang City created a means of payment in order to bring tax services closer especially Land and Building taxes to the community with tax services that utilize the use of online based information technology one of which is Q-ris. The research method used is a qualitative research method. The effectiveness of using Q-ris has four theorytical dimensions according to Budiani Ni Wayan in 2017, namely the accuracy of program targets, program socialization, achievement of program goals and program monitoring.
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